Tesi: "Incentive measure"

1

Guymon, Ronald Nathan. "The effect of explanations and monetary incentives on effort allocation decisions". Diss., University of Iowa, 2008. http://ir.uiowa.edu/etd/35.

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2

Monkam, Nara Françoise Kamo. "The Money-Moving Syndrome and the Effectiveness of Foreign Aid". Digital Archive @ GSU, 2008. http://digitalarchive.gsu.edu/econ_diss/52.

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This dissertation examines in depth one of the potential causes of the low performance of foreign aid; in particular, the role incentive structures within international donor agencies could play in leading to “a push” to disburse money. This pressure to disburse money is termed as the “Money-Moving Syndrome”. In this dissertation, the “Money Moving Syndrome” exists when the quantity of foreign aid committed or disbursed becomes, in itself, an important objective side by side or above the effectiveness of aid. The theoretical analysis relies on the principal-agent theory to explore how donor agencies’ institutional incentive systems may affect the characteristics of an optimal and efficient incentive contract and thus give rise to the “Money-Moving Syndrome”. We adapted the basic framework developed in Baker (1992) to fit the organizational settings of international development agencies. The model concludes that the extent to which a performance measure based the amount of aid allocated within a specific period of time would lead to the “Money-Moving Syndrome” and affect aid effectiveness depends on the level of institutional imperatives for survival and growth, the degree of aid agency’s accountability for effectiveness, the level of corruption in recipient countries and the degree of difficulty to evaluate development activities. Due to data unavailability regarding other bilateral and multilateral aid agencies, the empirical framework tests several predictions of the theoretical model by examining whether money moving incentives affect World Bank’s decisions regarding project loan size in developing countries. Overall, the empirical results suggest that there seems to be some degree of “Money-Moving Syndrome” in effect within the World Bank.

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3

Poole, Richard. "The use of tax incentive measure in conjunction with carbon taxes to reduce greenhouse gas emissions and achieve economic growth: a comparative study with lessons for South Africa". Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1001607.

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In 1997 industrialized nations, the Third Conference of the Parties to the United Nations Framework Convention on Climate Change, met in Kyoto, Japan to sign a treaty (the “Kyoto Protocol”) in terms of which industrialized nations would be required to reduce their greenhouse gas emission by at least five percent below 1990 levels by the end of the “first commitment period” 2008-2012. South Africa is not regarded as an industrialized nation, but nonetheless acceded to the Kyoto Protocol in 2002. The literature reviewed in the present research reveals that, although idealistic, the Kyoto Protocol has been problematic. Fourteen meetings of the Conference of Parties to the Kyoto Protocol between 1997 and 2011 have achieved little more than to repeatedly defer and redefine Kyoto obligations. This research was undertaken to document the existing environmental taxation policies employed in selected international jurisdictions with a view to providing a framework for environmental tax policy formation in South Africa to assist this country in meeting its “greenhouse gas” emission targets, while at the same time promoting economic growth. A doctrinal research methodology was adopted in this study as it mainly analysed and interpreted legislation and policy documents and therefore the approach was qualitative in nature. An extensive literature survey was performed to document the various environmental policies that have been legislated in the selected jurisdictions. Comparisons were drawn with proposed tax policy measures for South Africa. The literature indicates that in the selected international jurisdictions carbon taxes achieved less-than-optimal results, largely due to political and industry-competitive agendas. With South Africa planning to introduce a carbon tax, it is submitted that the implementation of a carbon tax regime in isolation will be counter-productive, given South Africa’s economic profile. On the basis of the literature reviewed, it was concluded that South Africa should consider “recycling” carbon tax revenues within the economy to fund a broad-based tax incentive regime that will stimulate the change to non-carbon energy whilst promoting growth through sustainable development

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4

Parchert, Dawn M. "Effects of difficulty and incentive strength on measures of behavioral intensity". Virtual Press, 1993. http://liblink.bsu.edu/uhtbin/catkey/864911.

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This experiment was performed to assess the interactive effect of incentive strength and task difficulty using measures of behavioral intensity. Subjects faced an easy or difficult task in order to avoid having to listen to aversive radio static. Half of the subjects were to hear a loud noise and half were to hear a soft noise. Prior to task commencement, five measures of behavioral intensity were taken—two timing measures, two counting measures, and one measure involving the amount of error in filling in scantron bubbles. Results showed that one timing measure and three mood adjectives followed the predicted pattern, but not in a statistically significant fashion. The patterns indicated the energization remained low and uniform when subjects heard soft noise, but increased as a function of task difficulty when subjects were exposed to a loud noise. Results are discussed in terms of Brehn’s energization theory of motivation.
Department of Psychological Science

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5

Pardupa, Martin. "Economic analysis of managerial measures in the organization". Doctoral thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-77085.

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This dissertation is thus aiming to create a (1) view on current and historical theoretical and practical approaches of organization economics, (2) to assess their assumptions and implications and explain their contradictions in relation to individual base of the knowledge and motivation. (4) It suggests a framework that might give an economic and theoretical rationale to various managerial measures related to the true ("effective") effort of an individual in a firm that is (5) finally tested in empirical research. For the reasons mentioned above, the overview of often divergent methodological approaches is of a key importance, therefore much attention is dedicated to their description and analysis in the first part of the thesis. It is followed by the introduction of a new framework used in the analysis of various managerial measures applied in the firm, and finally, the hypotheses which test certain assumptions of the framework on empirical data. The "effective effort, cooperation and rivalry framework" is the main output of this thesis, as it explains the roots and influence of direct and indirect managerial measures through the behavior of workers (rivalry, cooperation, rent-seeking) on company's performance. The framework combines three existing independent approaches analyzing the link between managerial measures and company's performance without denying any of the predecessors, and it also brings a new interpretation of the functions of managerial decisions in the firm and the link on material resources. The framework attempts to answer the following research question: Which factors and in a what way influence the effective effort of an individual in the firm? Can this approach be formalized and tested on empirical data? Answering this question would be beneficial for both managers and academia as it would facilitate them to undertake that managerial measures, that would lead to an improvement of firm's long term performance and avoid those actions, which would work contradictory. The empirical analysis focuses on efficiency of several types of incentives and trainings in the medium-sized company on the lowest level of hierarchy (furthermore there is the lack of similar analyses dedicated to an enterprise in Central and Eastern Europe or in such chronological extent in a single firm anywhere in Europe). The extensive data is provided by a leading Czech (mostly retail) betting company operating in a legislatively stable environment not exposed to the currency fluctuations and economic cycle with oligopolistic characteristics. Other industries (besides retail) would hardly provide such high quality data for such a long period suitable for the chosen analysis of the revenues' influence of various managerial measures (training of sale staff, introduction of an upside component of wage, nonmonetary rewards) applied to workers. The results of the empirical analysis show the possible positive effect of increased wage variability on the employee's performance, although the effect of training and nonmonetary rewards was proven as insignificant. These results (positive/negative effect or significance/insignificance) for a low skilled workforce being able to effectively affect the quality of the output (as is the Fortuna case) are in line with the Effective effort, cooperation and rivalry framework.

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6

Garofalo, Carmela. "La promozione dell'occupazione". Doctoral thesis, Università degli studi di Padova, 2014. http://hdl.handle.net/11577/3423546.

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The research aims to verify if an Italian model of occupation promotion exists, in order to consider its compatibility level with the European social policy. First of all, it is necessary to consider the steps of the EC social policy (from the SEO, to the Lisbona Strategy until the passing of the Europe 2020 Strategy), through the analysis of the suitably provided tools, that is to say the occupation trends issued over the years, and of the opened coordination method (MAC). These supporting documents are useful to give to the member States the directives whom they have to draw inspiration drafting occupation and labour market regulations. From this analysis it comes out that one of the most important occupation goals has been the harmonization of all member States labour policy, in order to create more and better workplaces. The remarkable labour policy part is the active one [Active Labour Market Policy (Almp)], including all services and measures useful to gear job offer features to the job demand ones in order to promote occupation and improve workers and unemployed employability. With reference to our country, in the first instance a particular attention has been paid on employability, then on adaptability (aiming at the increase of the labour market admission tools), finally on the last labour market reform (brought about the law 92/2012), that tried to recover and promote the role of the employment services, considered the main actors who are able to promote employability of all the ones that have to be led in or reinstated in the labour market, definitely changing the relationship between the employment services and their end users, above all if they are receiving unemployment benefits. In the law provisions it is possible to identify three macro areas of intervention: the first one is linked to the employment services and the active labour policy; the second area includes vocational training (rectius permanent learning) vocational and orientation courses; the third and last one concerns employment incentives. Examining the basics of Fornero Reform, it has been made a second reading of the regional rules of the labour market, mostly preceding the 2012, in order to verify their elegibility to discipline the active policy. The object of the analysis has been the active policy tools as the “conditionality”, the concept of “fair” job offer, suspension from unemployment, the different services the employment services have to offer to the unemployed. Fornero reform put attention to the instrumental profile, returning to the deputy legislator the reform of the employment services system, who has to fix a short term (six months) already overdue. Then the observation has been focused on the vocational training, with an in depth-analysis of the institution of vocational and orientation courses, considered pre-eminently the best active policy tool. Alternatively, the Italian system of occupation promotion is the occupation policy that affects the job offer market. Analyzing the administrative and normative material of the matter, it has been tried to find out a process model for the incentive measures conforming to the European one due to the disjointed intervention of our legislator. In the light of this research, we can confirm with great optimism that our country is halfway, waiting to implement the reforms of employment services, vocational training system and employment incentives, already forecasted but never realized. The reasons of the delay are most of all financial ones
La ricerca mira a verificare se esiste un modello italiano di promozione dell’occupazione e a valutarne il livello di compatibilità con le politiche sociali europee. A tal fine viene prioritariamente esaminata l’evoluzione della politica sociale dell’Unione europea (dalla SEO, alla Strategia di Lisbona fino a giungere al varo della Strategia Europa 2020) attraverso l’analisi degli strumenti appositamente previsti, ovvero degli orientamenti integrati in materia di occupazione emanati nel corso del tempo, e del metodo di coordinamento aperto (MAC). Attraverso tali documenti vengono impartite agli Stati membri le direttive alle quali gli stessi devono ispirarsi nell’elaborazione delle normative in materia di occupazione e di mercato del lavoro. Dall’analisi è emerso che uno dei principali obiettivi degli orientamenti in materia di occupazione è stato l’armonizzazione delle politiche del lavoro dei vari Paesi membri, onde creare migliori e maggiori posti di lavoro. Parte rilevante delle politiche del lavoro sono le politiche attive [Active Labour Market Policy (Almp)] ovvero tutti quei servizi o misure utili ad adattare le caratteristiche dell’offerta di lavoro alla domanda di lavoro con l’obiettivo di promuovere l’occupazione attraverso il miglioramento dell’occupabilità dei lavoratori e dei disoccupati. Proprio con riferimento al nostro Paese può sostenersi che ad un iniziale periodo di particolare attenzione verso l’occupabilità, ne è seguito un secondo nel quale l’attenzione si è spostata sull’adattabilità (puntando sulla moltiplicazione degli strumenti di ingresso nel mercato del lavoro), fino ad arrivare all’ultima riforma del mercato del lavoro (attuata con la l. 92/2012) che ha voluto recuperare ed incrementare il ruolo dei servizi per l’impiego ritenuti i principali attori in grado di favorire l’occupabilità dei soggetti che devono essere inseriti o reinseriti nel mercato del lavoro, modificando decisamente l’impostazione del rapporto che si crea tra questi ultimi e gli utenti, specie se percettori di trattamenti di disoccupazione. Nell’articolato legislativo sono individuabili tre macro aree di intervento: la prima riguarda i servizi per l’impiego e la politica attiva del lavoro; la seconda ricomprende la formazione professionale (rectius apprendimento permanente) e i tirocini di formazione e di orientamento; la terza ed ultima afferisce agli incentivi alle assunzioni Muovendosi lungo le coordinate fissate dalla Riforma Fornero, si è proceduto ad una rilettura della normativa regionale in tema di mercato del lavoro, per la gran parte antecedente al 2012, onde verificarne la perdurante idoneità a disciplinare la politica attiva. Oggetto di analisi sono stati gli strumenti di politica attiva quali la ‘condizionalità’, la nozione di offerta di lavoro ‘congrua’, la sospensione dello stato di disoccupazione, le tipologie di prestazioni che i Servizi per l’impiego devono offrire ai disoccupati. Come si vede la Riforma Fornero si è occupata del profilo strumentale, rinviando ad un intervento del legislatore delegato la riforma del sistema dei servizi per l’impiego fissando un termine breve (di sei mesi) già scaduto. La riflessione si è poi spostata sulla formazione professionale, con uno specifico approfondimento dell’istituto dei tirocini formativi e di orientamento, ormai divenuto lo strumento di politica attiva per eccellenza. La seconda gamba sulla quale cammina il sistema italiano di promozione dell’occupazione è la politica per l’occupazione che incide sul versante della offerta di lavoro. Attraverso l’analisi del materiale normativo ed amministrativo in materia si è cercato di individuare un modello di sviluppo delle misure di incentivo adeguato ai modelli europei a fronte della frammentarietà dell’intervento del nostro legislatore. Alla luce dell’indagine svolta può affermarsi con buona dose di ottimismo che il nostro Paese è a metà strada del percorso, mancando all’appello le preannunciate, ma non ancora realizzate, riforme dei servizi per l’impiego, del sistema di formazione professionale e di quello degli incentivi all’occupazione. Le ragioni del ritardo sono anche, ma non solo, finanziarie

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7

Kouadio, Konan jean claude. "Philanthropie et développement en Afrique : étude de cas en Côte d’Ivoire". Thesis, Rennes 2, 2022. http://www.theses.fr/2022REN20023.

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En état actuel, la philanthropie se présente comme une source de financement alternative pour le développement des sociétés. L’ampleur du phénomène suscite de nombreux travaux de recherche autour de la philanthropie dans les pays du Nord. C’est dans cette mouvance que cette thèse propose de s’intéresser à la philanthropie africaine à partir du cas de la Côte d’Ivoire. Les principaux résultats de l’étude mettent en exergue les potentialités de la philanthropie ivoirienne. Mais, il se trouve que cette potentialité est heurtée à des réalités qui ne permettent pas à celle-ci de contribuer de manière espérée aux causes de l’intérêt général. C’est face à ce problème que la question centrale qui constitue le fil conducteur de la recherche a été formulée comme suit : De quelle manière la philanthropie peut-elle contribuer efficacement au développement de la Côte d’Ivoire ?
In its current state, philanthropy presents itself as an alternative source of financing for the development of societies. The scope of this phenomenon has led to numerous research studies on philanthropy in Northern countries. It is in this context that this thesis proposes to focus on African philanthropy based on the case of the Ivory Coast. The main results of the study highlight the potential of Ivorian philanthropy. But, it turns out that this potentiality is faced with realities that do not allow it to contribute in the way hoped for to the causes of the general interest. It is in the face of this problem that the central question that constitutes the thread of the research was formulated as follows : How can philanthropy effectively contribute to the development of Côte d'Ivoire ?

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8

Jeha, L. J. "Equity, sustainability and incentive-based conservation measures : community reflections from Mt. Elgon, Uganda". Thesis, University of York, 2016. http://etheses.whiterose.ac.uk/15501/.

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Incentive-based measures are increasingly being employed as a strong motive to encourage conservation yet the evidence that they are generating sustainable resource-use, improving rural livelihoods or aiding biodiversity protection remains inconclusive. To provide empirical evidence to this discourse, in this study the McDermott et al (2013) equity framework is used to explore how different benefit-sharing arrangements have shaped twenty-five years of Integrated Conservation and Development projects (ICDP) neighbouring the Mt. Elgon National Park, Uganda. Applying a self-reported, post-hoc, quasi-experimental design, a time-series of participatory mapping activities revealed that despite the willingness of targeted groups to adopt ‘green’ technologies (distributional equity), maintaining and up-scaling these activities remained limited at the landscape level. Social network analysis uncovered that limited knowledge, restricted access (contextual equity) and the lack of inclusion in decision-making (procedural equity) impeded this development. Tracking the Mt. Elgon Regional Eco-System Conservation Programme (MERECP) as a specific case study, the analyses then showed that wealthier members of society and the political elite were the principle beneficiaries of conservation inputs. In the cases where these institutionalised hierarchies were purposely sidestepped (a measure to ensure marginalised stakeholders gained funds), cases of conflict and resentment arose. Overall, communities that had loose, expansive conservation networks adopted the greatest number of simple technologies. Nevertheless, those that have built a high level of trust both amongst one another and with supporting organisations resulted in the most socially equitable and biologically efficient outcomes. Portraying a future rich in sustainable land-use practises, communities do aspire to protecting their natural resources. Whilst this may be a time-consuming, expensive process, building sound adaptive ‘co-management’ relationships that respect cultural norms, provide suitable alternatives and maximises local knowledge is the key to implementing incentive-based conservation measures across Mt. Elgon.

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Högberg, Lovisa. "Incentives for energy efficiency measures in post-war multi-family dwellings". Licentiate thesis, KTH, Bygg- och fastighetsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-35259.

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Energy efficiency is an important question to society as well as to individuals and firms. Improving energy efficiency in the building sector is considered an important means to climate mitigation. For real estate owners energy is also a central expenditure item and reducing energy consumption may directly reduce operation costs while at the same time serve as insurance against future energy price increases. Since new buildings only add a few percent annually to the building stock, the potential to reduce total energy consumption primarily lies within the existing building stock. The building stock is ageing and the post-war part of the stock that is in need of renovation is growing. This has been suggested as a window of opportunity to improve energy efficiency, but so far the results have been few. Several factors have been put forward to explain the so called energy efficiency gap – the difference between actual and optimal energy efficiency – one of which is split incentives. What adds to complexity in this case is that distinct differences have been observed in the level of ambition between the real estate companies that have renovated so far. Some companies have undertaken extensive renovation and energy efficiency measures, whereas other companies have done little more than urgent maintenance measures. It seems that real estate owners in general don´t have strong economic incentives to improve energy efficiency in connection to renovation – but what can then explain the differences between strategies? This licentiate thesis examines the incentives among real estate owners to improve energy efficiency, particularly in post-war, multi-family buildings in need of renovation. The purpose is to add knowledge about decisions concerning measures that improve energy efficiency - in terms of incentives, barriers and different motives for real estate owners’ strategies and actions. Results show that real estate owners lack strong economic incentives to invest in energy efficiency in multi-family buildings and the level of investment is dependent on the different motivations, grouped in three levels of ambition, that real estate companies have. One important conclusion is that the heterogeneity between companies that was exposed in the interviews and survey implies that they will not respond similarly to policy stimuli. The heterogeneity should thus be considered when designing policy measures so that public and company resources can be allocated as efficiently as possible, as there are many challenges facing owners of post-war residential buildings. Another conclusion is that from an economic point of view it is important to take the interaction between different measures into account, e.g. between physical measures and measures focusing on changing household behavior.
QC 20110630

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Calmic, Irina. "A utilização de incentivos financeiros nas PMEs portuguesas". Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10779.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Apesar da importância das PMEs na economia portuguesa, tanto em termos de emprego como e do valor criado, a investigação deste tipo de empresas por parte da contabilidade de gestão tem sido escassa (Mitchell & Reid, 2000). Outros autores têm estudado a adopção de SCG (Barron et al 1996, 1999; Hellman & Puri 2002; Davila 2005; Davila & Foster 2007), mas nenhuma evidência foi recolhida acerca da utilização de incentivos financeiros nos contratos de remuneração dos gestores de PMEs. Este estudo contribui para a literatura, analisando i) os determinantes da utilização de incentivos financeiros, definidos como uma percentagem da remuneração total; ii) a relação entre a utilização das variáveis não financeiras e a performance; iii) a relação entre a utilização de incentivos e o desejo de os receber e iv) a relação entre a utilização de incentivos e a importância destes para os seus destinatários. Usando dados de questionários respondidos por 714 CEOs e CFOs de PMEs portuguesas, verificou-se que a percentagem de incentivos recebidos pelos gestores está positivamente associada ao desempenho dos mesmos e das próprias empresas, bem como ao número de SCG utilizados por estas. Foi também encontrada evidência de que existe uma relação positiva e significativa entre o nível de incentivos recebidos e tanto o peso desejado de incentivos como a importância atribuída a estes.
Despite the importance of SMEs in the Portuguese economy, both in terms of employment and value created, the investigation of such firms by the management accounting literature has been scarce (Mitchell & Reid, 2000). Other authors have studied the adoption of MCS (Barron et al 1996, 1999; Hellman & Puri 2002; Davila 2005; Davila & Foster 2007), but no evidence was found on the use of financial incentives in the compensation contracts of SMEs' managers. This study contributes to the literature by examining i) the determinants of the use of financial incentives, defined as a percentage of total compensation, ii) the relationship between the use of nonfinancial variables and performance, iii) the relationship between the use of incentives and the desire to receive them and iv) the relationship between the use of incentives and their importance to their recipients. Using data from questionnaires completed by 714 CEOs and CFOs of Portuguese SMEs, it was found that the percentage of incentives received by managers is positively associated with their performance and the performance of the firms, as well as the number of MCS used by them. It was also found that there is a positive and significant relationship between the level of incentives received and both the desired weight of incentives and the importance attributed to them.

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Coetzee, Johannes Gerhardus, e Babita Mathur-Helm. "Performance measures : preventive strategies to limit negative secondary behaviour induced in selected incentive-based companies". Thesis, Stellenbosch : University of Stellenbosch, 2009. http://hdl.handle.net/10019.1/5035.

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Mini-research report presented in partial fulfillment of the requirements for the degree of Master of Business Administration at the University of Stellenbosch.
ENGLISH ABSTRACT: This research report is focused on the phenomenon that various Key Performance Indicators (KPIs) used by an organisation as part of their Performance Management systems in support of their strategic objectives will sometimes also drive non-productive behaviour. Thus although the intention might be that the KPI should promote a specific strategic objective, the very same KPI might drive additional behaviour that might not be aligned with the strategic objectives at all or could even be downright destructive. The purpose of this research study is to develop an analysis methodology that can be used to identify those KPIs that drive negative secondary behaviour (the intended positive behaviour being the primary behaviour). The methodology must also assist in identifying preventive measures that can be used to mitigate the risk posed by the negative behaviour. An interesting aspect of this research report is that it cross-references between the business and engineering disciplines by means of adapting techniques used in engineering to assist with a business management problem. The result of this research is a KPI Effectiveness Analysis that has gone through a trail phase where a number of case studies were analysed by means of this tool. The results were conclusive and the analysis tool found to be of great assistance.
AFRIKAANSE OPSOMMING: Hierdie navorsingsverslag fokus op die verskynsel dat Sleutel Prestasie Indikators (SPI's)wat deur ondernemings gebruik word as deel van hul prestasiebestuur-stelsels en wat ten doel het om die strategiese doelwitte van die onderneming te ondersteun, soms ook nie-produktiewe gedrag bevorder. Dus alhoewel dit die intensie met die SPI mag wees om gedrag te bevorder wat die strategiese doelwitte sal ondersteun, dieselfde SPI ook gedrag kan bevorder wat glad nie die strategiese doelwitte ondersteun nie en dalk self destruktief van aard kan wees. Die doel van hierdie navorsingstudie is om 'n analise metodologie te ontwikkel wat gebruik kan word om die SPI's te identifiseer wat negatiewe sekondêre gedrag bevorder (waar die bedoelde gedrag as die primêre gedrag gesien word). Die metodologie moet ook die identifisering van moontlike voorkomende stappe help fasiliteer wat gebruik kan word om die risiko van negatiewe gedrag te vernminder. 'n Interessante aspek van hierdie navorsingsverslag is dat daar 'n kruisverwysing gedoen word tussen die besigheids- en ingenieursdissipline deur tegnieke wat in die ingenieursrigting gebruik word aan te pas ten einde te help met 'n besigheidsbestuursprobleem. Die resultaat van die navorsing is 'n SPI Effektiwiteitsanalise wat tydens 'n toetsfase in 'n paar gevallestudies geanaliseer is deur hierdie metode te gebruik. Die resultate was konkreet en bewys dat die analise metode van groot hulp is.

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Brunner, Melissa A. "THE EFFECTS OF STORY MAPPING AND INCENTIVES ON MULTIPLE MEASURES OF WRITING PROFICIENCY". Miami University / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=miami1280789408.

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Vergamini, Daniele <1983&gt. "The Design of Economic Incentives for More cost-Effective European Agri-Environmental Measures". Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2016. http://amsdottorato.unibo.it/7556/1/Vergamini_Daniele_tesi.pdf.

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We compare the cost-effectiveness of two simulated auction models (AM1, AM2) with that of classical payment mechanisms as a marginal flat rate payment (MFR) and average flat rate payment (FR). The models follows the one-shot budget constrained auction model first introduced by Latacz-Lohmann and Van Der Hamsvoort (1997), and subsequently by Viaggi et al. (2008) and Glebe (2008). The first model (AM1) deals with one-dimensional bids and it allows farmers to make an offer about a per hectare agri-environmental payment that they would like to receive in order to implement a generic agri-environmental measure on their agricultural land. In the second auction model (AM2) we further extend the analysis, allowing farmers to offer a combination of payment and a measure of their uptake in the agri-environmental program (i.e. a share of their land to commit under the program). Once simulated for AM1 and AM2 the optimal bidding behavior of a population of farmer taken from FADN data of E-R 2010 and 2011, assuming a fixed budget level and the sole objective for the public regulator to maximizes farmers participation to the AEM, we analyzed the total payment, the total cost and the total contracted area comparing the result with MFR and FR payment. The results confirm that the auction has the potential to reduce farmers’ information rent when compared with uniform policy instruments. Though the scale of saving depends crucially on auction design hypotheses and farmers' expectation about the maximum acceptable bid cap. The simulation while reflects a number of plausible assumptions, also remains rather simplified and could be improved in further research. However, it can contribute to feed the debate at EU policy level about the role in considering auction design and bidding behaviour so as to limiting the inefficiency related to the actual agri-environmental payments.

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Vergamini, Daniele <1983&gt. "The Design of Economic Incentives for More cost-Effective European Agri-Environmental Measures". Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2016. http://amsdottorato.unibo.it/7556/.

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We compare the cost-effectiveness of two simulated auction models (AM1, AM2) with that of classical payment mechanisms as a marginal flat rate payment (MFR) and average flat rate payment (FR). The models follows the one-shot budget constrained auction model first introduced by Latacz-Lohmann and Van Der Hamsvoort (1997), and subsequently by Viaggi et al. (2008) and Glebe (2008). The first model (AM1) deals with one-dimensional bids and it allows farmers to make an offer about a per hectare agri-environmental payment that they would like to receive in order to implement a generic agri-environmental measure on their agricultural land. In the second auction model (AM2) we further extend the analysis, allowing farmers to offer a combination of payment and a measure of their uptake in the agri-environmental program (i.e. a share of their land to commit under the program). Once simulated for AM1 and AM2 the optimal bidding behavior of a population of farmer taken from FADN data of E-R 2010 and 2011, assuming a fixed budget level and the sole objective for the public regulator to maximizes farmers participation to the AEM, we analyzed the total payment, the total cost and the total contracted area comparing the result with MFR and FR payment. The results confirm that the auction has the potential to reduce farmers’ information rent when compared with uniform policy instruments. Though the scale of saving depends crucially on auction design hypotheses and farmers' expectation about the maximum acceptable bid cap. The simulation while reflects a number of plausible assumptions, also remains rather simplified and could be improved in further research. However, it can contribute to feed the debate at EU policy level about the role in considering auction design and bidding behaviour so as to limiting the inefficiency related to the actual agri-environmental payments.

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15

Elshandidy, Tamer M. F. "Risk reporting incentives : a cross-country study". Thesis, University of Stirling, 2011. http://hdl.handle.net/1893/6501.

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The current study aims to investigate empirically the main incentives for mandatory and voluntary risk reporting (MRR and VRR) across the USA, the UK and Germany, each of which has a unique approach towards risk reporting. While the UK approach encourages more voluntary risk reporting above imposing risk rules, the German approach formally requires firms to provide risk information in a certain place in their annual report narratives. The US approach is a compromise between these two approaches; it obligates and encourages firms to provide more information about their risks mandatorily and/or voluntarily, respectively. Investigating the incentives for risk reporting in such set of countries answers the calls of some prior research (e.g., Linsley and Shrives, 2006; Dobler, 2008; Dobler, Lajili and Zeghal, 2011) to deepen our understanding of what motivates firms to disclose their risks. To this end, computerised content analysis and multilevel analysis (MLA) on a large scale (compared with previous work e.g., Linsley and Shrives, 2005, 2006; Abraham and Cox, 2007) are utilised. The results are produced in four cumulative contexts through Chapters Six to Nine. These results are consistent with managers’ incentives theories (discussed in Chapter Two) and prior risk reporting literature (discussed in Chapter Three and Chapter Four). Based on 15 firms in each country during 2007 and 2008, multivariate analysis of variance (MANOVA) results reveal significant differences between a firm’s risk levels and its risk disclosure levels across the USA, the UK and Germany. The correlation results indicate that these differences are statistically correlated, supporting the main argument of the current study that differences in a firm’s risk levels should be reflected in their risk reporting practices (Chapter Six). Based on 1160 firm-years of non-financial firms of the FTSE all share index over 2005-2008, linear mixed model (LMM) results document that firms with higher levels of systematic and financing risks are likely to exhibit significantly higher levels of aggregated and voluntary risk reporting, whereas firms with high variability of stock returns or lower levels of liquidity are likely to exhibit significantly lower levels of aggregated and voluntary risk reporting. The current study also finds, however, that MRR is associated significantly and positively with firm size rather than with risk levels. The results also indicate that managers of firms exhibiting greater compliance with UK risk reporting regulations have greater incentives to disclose voluntary risk information (Chapter Seven). When the study extends the scope to the other two countries, different patterns of relations are found. Based on 1270, 1410 and 1005 firm-year observations over 2005 to 2009 in the USA, the UK and Germany, respectively, repeated measures multilevel analysis (RMMLA) results suggest that, in the USA, MRR is more sensitive to firm risk levels (total, systematic and liquidity risks) than is VRR, which is more correlated to other firm characteristics. The UK results suggest that VRR is more sensitive to firm risk levels (systematic and liquidity risks) than is MRR, which is dominated by firm size, among other firm characteristics. In Germany, however, both MRR and VRR are significantly related to risk levels (total, systematic, un-systematic, financing and liquidity risks) (Chapter Eight). Based on 3685 firm-year observations during the period between 2005 and 2009, and concerning both firm- and country-level analyses, repeated measures multilevel analysis (RMMLA) results support that variations in MRR can be attributed to differences in the legal systems (country characteristics) and in firm size (firm characteristics). The variations in VRR are more associated with firm characteristics, especially a firm’s risk levels across the USA, the UK and Germany (Chapter Nine). These results have many implications and support the respective regulatory approach adopted within each country by interpreting the extent to which either MRR or VRR is more or less sensitive to underlying risks.

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16

Dillen, Jeffrey E. "The effect of probabilistic monetary incentive magnitude on psychophysiological measures on a computerized simulated-slot machine /". Available to subscribers only, 2007. http://proquest.umi.com/pqdweb?did=1404342581&sid=2&Fmt=2&clientId=1509&RQT=309&VName=PQD.

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17

Flannery, Timothy. "Three Essays on the Incentives and Design of Survey Techniques". Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/556834.

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Abstract (sommario):

My dissertation focuses on the design and incentives of survey techniques. As many institutions use surveys to allocate funding or determine policy, ensuring surveys provide accurate information is essential. Though incentives certainly play a role in whether survey participants report information truthfully, economists have largely overlooked the issue while statisticians tend to focus on estimators without directly modeling incentive constraints. One of the chapters models and analyzes the incentives of a commonly used survey technique, randomized response, while the other two chapters of my dissertation design two response techniques which improve upon others found in the literature by obtaining more precise estimates and/or incentivizing participants better. In Chapter One "A Game Theoretic Analysis of the Randomized Response Technique," I explicitly model the decision of participants to truthfully respond in the randomized response survey as a game. Randomized response techniques are used to determine the proportion of a population that belongs to a stigmatized group and introduce noise so the surveyor cannot perfectly infer whether a participant belongs to a stigmatized group, regardless of how a participant responds. The interviewer wants to reduce noise as much as possible while maintaining enough noise to ensure participants respond truthfully. Unlike prior literature, I find that the incentives of a participant depend on the number of participants; therefore, the amount of noise required under randomized response decreases when the number of participants increases as adding respondents relaxes truth-telling constraints. However, adding respondents only relaxes incentive constraints to a limit, so some noise remains even when there are a large number of participants. I improve upon the original randomized response technique in two ways in Chapter 2: "Eliciting Private Information using Correlation: A Modification of Randomized Response." In standard randomized response techniques, participants receive questions independently by using a randomization device such as a die. With my technique, participants receive perfectly correlated questions which reduces the variance of the surveyor's estimator while still protecting the privacy of the subjects. Unlike with the randomized response technique, adding correlation allows the surveyor to use a dominant strategy mechanism though it provides limited information. In addition to correlation, my technique provides the surveyor with private information on the distribution of questions asked. Because of the private information, participants become more uncertain of which question is more associated with the stigmatizing characteristic giving them a stronger incentive to respond truthfully. My final chapter, Chapter 3 "A Response Technique with Dominant Strategies in Forced Responses," improves upon a randomized response technique commonly used in practice. In the forced response technique, a fraction of survey participants are directly asked whether they belong to the stigmatizing group while the remaining participants either simply state "yes" or "no" according to a privately observed command. Unlike the original randomized response technique, the surveyor must worry whether participants obey the command in addition to answering truthfully. Psychologically, participants may feel more inclined to disobey than to lie. Therefore, I design a technique where obeying the command is a dominant strategy by providing the surveyor with private information. The paper then discusses a more general response technique with private information and suggests restrictions on the mechanisms to ensure the surveyor does not have an incentive to try to "trick" respondents into believing they have more privacy protection than they actually do. The chapter concludes with a discussion on privacy measures.

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18

Franzén, Andreas, e Linus Rogulla. "Impact of Culture on Incentive Systems : Findings from Swedish Organizations Operating in Japan and Korea". Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15291.

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Many organizations use global incentive systems without recognizing the suitability to foreign subsidiaries' local cultures. Applying incentives to employees in foreign subsidiaries without considering culture's impact on incentive system effectiveness may dilute the incentives' effectiveness. The majority of the incentive system literature is based on Anglo-Saxon notions of incentive system effectiveness and employee motivation. And assuming that culture impacts incentive system effectiveness, the Anglo-Saxon notions may be inapplicable in a non-Anglo-Saxon context. This study uses a sequential exploratory mixed method to explore culture's impact on incentive systems, and to analyze the applicability of Anglo-Saxon incentive system literature to non-Anglo-Saxon cultures. The study develops a five-dimensional incentive system framework that, together with a literature review of Swedish, Japanese, and South Korean culture, interprets empirical findings. Empirical findings from Swedish organizations operating in Japan and South Korea are used to form hypotheses and a basis for qualitative interviews with representatives from the Japanese and South Korean subsidiaries. Sweden, Japan, and South Korea are strongly represented on the global market with multinational organizations covering a wide range of industries. Together they constitute a large portion of global business, and are good representatives for business in Europe and Asia. The study's results establish that culture should be considered an important determinant of incentive system effectiveness, and that the Anglo-Saxon literature may be too insular to be applied outside Anglo-Saxon countries.

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19

Lieven, Theo. "Policy measures to promote electric mobility – A global perspective". Elsevier, 2015. https://publish.fid-move.qucosa.de/id/qucosa%3A72828.

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Research that addresses policy measures to increase the adoption of electric vehicles (EVs) has discussed government regulations such as California’s Zero Emission Vehicle (ZEV) or penalties on petroleum-based fuels. Relatively few articles have addressed policy measures designed to increase the adoption of EVs by incentives to influence car buyers’ voluntary behavior. This article examines the effects of such policy measures. Two of these attributes are monetary measures, two others are traffic regulations, and the other three are related to investments in charging infrastructure. Consumer preferences were assessed using a choice-based conjoint analysis on an individual basis by applying the hierarchical Bayes method. In addition, the Kano method was used to elicit consumer satisfaction. This not only enabled the identification of preferences but also why preferences were based on either features that were “must-haves” or on attributes that were not expected but were highly attractive and, thus, led to high satisfaction. The results of surveys conducted in 20 countries in 5 continents showed that the installation of a charging network on freeways is an absolute necessity. This was completely independent from the average mileage driven per day. High cash grants were appreciated as attractive; however, combinations of lower grants with charging facilities resulted in similar preference shares in market simulations for each country. The results may serve as initial guidance for policymakers and practitioners in improving their incentive programs for electric mobility.

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20

Einarsson, Ulf, e Anna Persson. "What gets measured gets done? : a study within the newspaper industry". Thesis, Jönköping University, JIBS, Accounting and Finance, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-906.

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Abstract (sommario):

According to Atkinson, Banker, Kaplan and Young (1995) management accounting and control practices have an important role within today’s organizations. In order for the organization to be successful, information on the finances and performance are crucial. But in the media industry there are indications that management accounting and control practices are not as accepted as in many other industries (Tjernström, 2002). Since there have not been much research about management accounting in the media industry, compared to what have been done in other industries, like manufacturing and new economy firms, there are less knowledge from this industry.

The purpose of our thesis is to investigate, explain and analyze the management accounting practices, with focus on performance measurement and what the attitude to performance measurement is within four newspapers in Sweden. This will be done from a management perspective.

Previous research about agency theory, stewardship theory, budget, responsibility centres, operating- income and margin, reward and incentive plans, balanced scorecard and intellectual capital statement and theories about the newspaper industry are described and used.

A qualitative research with four interviews was conducted. Three were newspaper managers and one editor in chief.

From our four researched newspapers we have found that managers described management accounting and performance measurements to be important but still not communicated. Therefore, it is interesting that none of the newspapers measure performances in the editorial department. Journalists have been and are sceptical to management accounting practices and performance measurements but this attitude has changed and is not so strong and not a problem nowadays. Focus on profit has increased but is not considered as a threat to newspaper quality as long as it is not too extreme. Operating margin is the key ra-tio that all four newspapers use.

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21

Ross, Clifton G. "Incentive measures for Navy working capital fund civilian employees at Naval Air Warfare Center, Aircraft Division, Patuxent River, Maryland". Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1998. http://handle.dtic.mil/100.2/ADA359710.

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Thesis (M.S. in Management) Naval Postgraduate School, December 1998.
"December 1998." Thesis advisor(s): Kenneth J. Euskle, Theodore A. Hleba. Includes bibliographical references (p. 69-75). Also available online.

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22

Liu, Wei. "The regulation of international investment incentives : the role of international legal order and national measures in China". Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b2132687.

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23

Lewis, Andrew Michael. "Using Stochastic Optimization and Real-Options Models to Value Private Sector Incentives to Invest in Food Protection Measures". Thesis, North Dakota State University, 2006. https://hdl.handle.net/10365/29905.

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Agro-terrorism has become a major concern since the September 11, 2001, terrorist attacks due to characteristics that create unique problems for managing the threat of an agro-terrorist attack. The costs of trucking delays alone were in the tens of millions of dollars. Over the last few years, the government has spent billions of dollars on biological surveillance and record keeping in preventing potential attacks. Several public and private initiatives are currently in use. Examples include 1) the bio-terrorism regulation of 2004 on maintenance of records; 2) establishment of food protection centers for research and teaching excellence; and 3) investments in emerging technology, such as radio frequency monitoring (RFEM) technology, with the potential to track shipments and provide real-time data that can be used to prevent agro-terrorism risks along food supply chains. This thesis addresses the costs and risk premiums associated with alternative tracking strategies, where and when along the milk supply chain these strategies will reduce the most risks, and what policy implications are associated with the most costeffective tracking strategy. To accomplish these objectives, stochastic optimization is used to determine the costs and risk premiums of alternative tracking strategies. Next, the realoptions method along with a portfolio of options, also referred to as the "tomato garden" framework, is used to determine where and when alternative intervention strategies should be implemented to reduce the most risks. Finally, policy implications are derived on the cost-risk tradeoffs, probability of attacks, and containment efforts if there is an attack by using game theory to determine the incentives needed to motivate participants in the milk supply chain to invest in security measures.

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24

Lewis, Andrew (Andrew Michael). "Using Stochastic Optimization and Real-Options Models to Value Private Sector Incentives to Invest in Food Protection Measures". Thesis, North Dakota State University, 2006. https://hdl.handle.net/10365/29905.

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Abstract (sommario):

Agro-terrorism has become a major concern since the September 11, 2001, terrorist attacks due to characteristics that create unique problems for managing the threat of an agro-terrorist attack. The costs of trucking delays alone were in the tens of millions of dollars. Over the last few years, the government has spent billions of dollars on biological surveillance and record keeping in preventing potential attacks. Several public and private initiatives are currently in use. Examples include 1) the bio-terrorism regulation of 2004 on maintenance of records; 2) establishment of food protection centers for research and teaching excellence; and 3) investments in emerging technology, such as radio frequency monitoring (RFEM) technology, with the potential to track shipments and provide real-time data that can be used to prevent agro-terrorism risks along food supply chains. This thesis addresses the costs and risk premiums associated with alternative tracking strategies, where and when along the milk supply chain these strategies will reduce the most risks, and what policy implications are associated with the most costeffective tracking strategy. To accomplish these objectives, stochastic optimization is used to determine the costs and risk premiums of alternative tracking strategies. Next, the realoptions method along with a portfolio of options, also referred to as the "tomato garden" framework, is used to determine where and when alternative intervention strategies should be implemented to reduce the most risks. Finally, policy implications are derived on the cost-risk tradeoffs, probability of attacks, and containment efforts if there is an attack by using game theory to determine the incentives needed to motivate participants in the milk supply chain to invest in security measures.

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25

Holm, Darryn. "Funding higher education and training in South Africa: a comparative study of tax incentive measures, in conjunction with a dedicated tax". Thesis, Rhodes University, 2018. http://hdl.handle.net/10962/59445.

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Higher education and training in South Africa in the post-Apartheid era has never been more volatile than it is currently, some two decades into democracy. Despite the many advances and achievements of higher education, the student protests of 2015 and 2016 have given expression to underlying fault-lines, including increasing student expectations and frustrations with regard to access and funding. This research was undertaken to document the underlying historical issues and models pertaining to funding within the higher education and training sector as well as the existing higher education and training taxation policies and incentives enacted in South Africa and selected international jurisdictions. This was done with a view to providing a framework for higher education and training tax policy formation in South Africa to assist in meeting its higher education and training “access and affordability” targets as set out in the National Plan on Higher Education and the Higher Education White Paper, while at the same time not hindering economic growth. A doctrinal research methodology was adopted in this study as it mainly analysed and interpreted legislation and policy documents and therefore the approach was qualitative in nature. An extensive literature survey was done in order to document the various internationally selected legislated higher education and training tax policies and incentives. The literature indicated that there are widespread funding perspectives and initiates, and that international tax policies enacted with the aim of ensuring that higher education and training is more accessible and affordable to the public, is stable and effective in certain jurisdictions. It is submitted that while a higher education dedicated tax may not be sufficiently effective in South Africa, a combination of broad-based tax incentives will help to promote the change to a more affordable and stable higher education funding system, whilst not preventing growth through sustainable development.

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26

Stols, Gerhardus Petrus. "Investigating ways to reduce greenhouse gas emissions by means of tax measures". Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/27863.

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The objective of this study is to restrict the emission of greenhouse gasses by investigating if this objective would be reached by the implementation of a tax. Global warming is caused by the emission of greenhouse gasses into the atmosphere. In order to restrict global warming it is necessary for individuals and entities to act in a more environmentally friendly manner and to emit less greenhouse gasses. A further objective of this study is to investigate various measures that can be used as an incentive to restrict the emission of greenhouse gasses. This study found that the main emitters of greenhouse gasses are power stations, industries and the transport sector. This study will therefore focus on the reduction of greenhouse gasses in these areas. The way to identify methods used to reduce greenhouse gas emissions, is to investigate the techniques that first world countries use to reduce greenhouse gas emissions, to judge the level of success they achieved and to compare their methods to the definition of a “good tax”. It was found that “cap-and-trade” is a better model than carbon tax for the reduction of greenhouse gas emissions by power stations and industries. It was also found that a combination between a tax on fuel and a tax calculated on greenhouse gas emissions per kilometre for each individual vehicle will result in the greatest reduction in the emission of greenhouse gasses produced by the transportation sector. AFRIKAANS : Die doelwit van hierdie studie is om die vrystelling van groenhuis uitlaatgasse te beperk deur ondersoek in te stel of die doelwit bereik kan word deur die implementering van 'n belasting. Globale aardverwarming word veroorsaak deur 'n oormaat vrystelling van groenhuisgasse in die atmosfeer. Om globale aardverwarming te beperk, sal individue, sowel as entiteite, meer omgewingsvriendelik moet optree deur minder groenhuisgasse vry te stel. 'n Verdere doelwit van hierdie studie is om verskeie metodes, insluitende belasting, te ondersoek waardeur die vrystelling van groenhuisgasse verminder kan word. In die studie is vasgestel dat kragstasies, industrieë en vervoerstelsels die hoofvrystellers van groenhuisgasse is. Die fokus van die studie is dus gerig op die vermindering van groenhuisgasvrystelling spesifiek in hierdie areas. Die wyse om metodes, wat gebruik word om groenhuisgasvrystellings te verminder, te identifiseer, is om die tegnieke wat in eerste wêreldlande gebruik word te ondersoek, om die vlak van sukses wat daarmee bereik word, te bepaal en om daardie metodes teen die definisie van 'n “goeie belasting” te toets. Daar is gevind dat “uitlaatgas handel” 'n beter model is as koolstofdioksiedbelasting ten einde 'n vermindering van groenhuisgasvrystellings deur kragstasies en industrieë te bewerkstellig. Daar is ook gevind dat ‘n kombinasie van ‘n belasting op brandstof en ‘n belasting bereken op groenhuisgasvrystellings per kilometer van elke individuele voertuig die grootste vermindering in groenhuisgasvrystellings in die vervoerstelsel sal meebring. Copyright
Dissertation (MCom)--University of Pretoria, 2010.
Taxation
unrestricted

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27

Caruvana, Christopher. "Results in Algebraic Determinedness and an Extension of the Baire Property". Thesis, University of North Texas, 2017. https://digital.library.unt.edu/ark:/67531/metadc984214/.

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In this work, we concern ourselves with particular topics in Polish space theory. We first consider the space A(U) of complex-analytic functions on an open set U endowed with the usual topology of uniform convergence on compact subsets. With the operations of point-wise addition and point-wise multiplication, A(U) is a Polish ring. Inspired by L. Bers' algebraic characterization of the relation of conformality, we show that the topology on A(U) is the only Polish topology for which A(U) is a Polish ring for a large class of U. This class of U includes simply connected regions, simply connected regions excluding a relatively discrete set of points, and other domains of usual interest. One thing that we deduce from this is that, even though C has many different Polish field topologies, as long as it sits inside another Polish ring with enough complex-analytic functions, it must have its usual topology. In a different direction, we show that the bounded complex-analytic functions on the unit disk admits no Polish topology for which it is a Polish ring. We also study the Lie ring structure on A(U) which turns out to be a Polish Lie ring with the usual topology. In this case, we restrict our attention to those domains U that are connected. We extend a result of I. Amemiya to see that the Lie ring structure is determined by the conformal structure of U. In a similar vein to our ring considerations, we see that, again for certain domains U of usual interest, the Lie ring A(U) has a unique Polish topology for which it is a Polish Lie ring. Again, the Lie ring A(U) imposes topological restrictions on C. That is, C must have its usual topology when sitting inside any Polish Lie ring isomorphic to A(U). In the last chapter, we introduce a new ideal of subsets of Polish spaces consisting of what we call residually null sets. From this ideal, we introduce an algebra consisting of what we call R-sets which is consistently a strict extension of the algebra of Baire property sets. We show that the algebra of R-sets is closed under the Alexandrov-Suslin operation and generalize Pettis' Theorem. From this, we provide new automatic continuity results and give a generalization of a result of D. Montgomery which shows that minimal assumptions on the continuity of group operations of an abstract group G with a Polish topology imply that G is actually a Polish group. We also see that many results pertaining to the algebra of Baire property sets generalize to the context of R-sets.

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28

Park, Yun W. "The role of controlling shareholders on the use of market and accounting performance measures in CEO incentives, an agency theory and Canadian evidence". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp02/NQ27849.pdf.

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29

sg, suchan@pacific net, e Su Hoon Chan. "A Theory of Cooperative Learning as Incentive-ValuesExchange: Studies of the Effects of Task-Structures, Rewards and Ability on Academic and Social-Emotional Measures of Mathematics Learning". Murdoch University, 2004. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20051019.151329.

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Abstract (sommario):

This PhD thesis is concerned with the social psychology of cooperative learning and its effects in cognitive and social-emotional domains. It comprises two main studies and two exploratory studies undertaken during two 10-day, 16-hour learning intervention programmes for Maths Word Problem-Solving (MWPS), respectively for 285 and 451 Grade-5 students in Singapore. Study 1 used a quasi-experimental design to investigate the outcomes of task-structures in an Individual Learning condition and three dyadic Cooperative Learning conditions that varied in the key elements: positive interdependence, individual accountability and group goals. The results indicated that a Cooperative Learning condition with a high level of positive interdependence in combination with a low level of individual accountability resulted in significantly lower MWPS academic achievement and peerself-concept outcomes than the other conditions; whereas the other Cooperative conditions with lower levels of positive interdependence did not differ significantly from the Individual Learning condition in MWPS academic outcomes but produced better peerself-concept outcomes. The discussion theorises how task-structured positive interdependence in cooperative conditions can potentially be so rigid that it limits individual control in overcoming a dyadic partners error. In turn, this increases the likelihood that members of dyads would sink together (rather than swim together) which appears to produce relatively worse MWPS academic outcomes as well as being detrimental to peerself-concept outcomes. Therefore, optimal cooperative learning conditions for mathematics should allow interaction amongst student partners but not preclude individual control over any stage of the learning task. Study 2 comprised three interrelated investigations of the effects of rewarding learning behaviours and the effects of ability-structures on Individual, Equals (homogeneous) and Mixed (heterogeneous) dyads. All children were eligible to be rewarded for their own MWPS academic mastery achievements, but comparison groups in each of the ability-structures were either eligible or not eligible to be rewarded for displaying target learning behaviours (LB-Rewards or No-LB-Rewards). The academic programme was based on Polyas problem-solving strategies of understanding the problem, devising a plan, carrying out the plan, and checking the results. Children in all learning conditions were instructed to use these problem-solving strategies and, according to their differently assigned learning conditions, to use learning behaviours (LBs) either for helping oneself in Individual conditions or helping ones partner in Equals and Mixed conditions. In LB-Rewards conditions, teachers rewarded the childrens displays of the assigned behaviours for learning alone or learning together, whereas in LB-No-Rewards conditions they did not. The investigation in Study 2a encompassed the same dependent variables as Study 1. The results indicated that for maths (MWPS), Learning Behaviour rewards were detrimental to Individual Learning conditions with significantly lower MWPS gains when the rewards were used compared to when they were not, whereas the opposite pattern was found for Equals where the effects of Learning Behaviour significantly enhanced MWPS outcomes. For peerself-concept, effects varied across the Cooperative conditions Learning Behaviour rewards conditions. An exploratory analysis of High-, Low- and Medium-ability revealed patterns of the inter-relationships between ability-structures and effects of rewarding. Study 2b is exploratory and involved traversing the traditional theoretical dichotomy of individual vs social learning, to develop a measure combining them both in self-efficacy for learning maths together and learning maths alone. The effects of the various experimental conditions on factors in this measure were explored, allowing detailed insight into the complex, multi-dimensional and dynamic inter-relationships amongst all the variables. The findings have been developed into a theory of Incentive-valuesExchange in Individual- and Cooperative-learning, arguing that there are four main cooperative learning dimensions individual cognitive endeavour, companionate positive influence, individualistic attitudes development and social-emotional endeavour. The argument is that students motivation to learn cooperatively is the product of perceived equalization of reward-outcomes in relation to each dyadic members contributions to learning-goals on these dimensions. Hence, motivation varies across ability-structures and reward-structures in a complex manner. A further proposition of the theory is that social-emotional tendencies and biases form a dynamic system that tends to maintain dyadic partners achievement levels relative to their ability-positioning. Study 2c is exploratory and extends Study 2b by illustrating its Incentive-valuesExchange theory. Samples of childrens written descriptive reflections of their experiences in cooperative dyads are provided to illustrate the point made about the childrens relationships and effects on each other for each of the factors on the individual- and cooperative-learning scales. As such, this section of the thesis offers a parsimonious explanation of cooperative learning and the effects of various learning conditions on the integrated cognitive, social and emotional domains. Practical implications in light of the studys findings of optimal conditions include the possibility of practitioners more closely tailoring cooperative learning conditions to meet the academic or social-emotional needs of learners at specific ability levels. Future directions for research include testing some of the learning dimensions and proposed theoretical configurations for them using controls identified by the statistical analyses together with qualitative observations, and further developing new methodologies for investigating the social-psychological causes and consequences of learning motivation.

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30

Chan, Su Hoon. "A theory of cooperative learning as incentive-values-exchange: studies of the effects of task-structures, rewards and ability on academic and social-emotional measures of mathematics learning". Thesis, Chan, Su Hoon (2004) A theory of cooperative learning as incentive-values-exchange: studies of the effects of task-structures, rewards and ability on academic and social-emotional measures of mathematics learning. PhD thesis, Murdoch University, 2004. https://researchrepository.murdoch.edu.au/id/eprint/512/.

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Abstract (sommario):

This PhD thesis is concerned with the social psychology of cooperative learning and its effects in cognitive and social-emotional domains. It comprises two main studies and two exploratory studies undertaken during two 10-day, 16-hour learning intervention programmes for Maths Word Problem-Solving (MWPS), respectively for 285 and 451 Grade-5 students in Singapore. Study 1 used a quasi-experimental design to investigate the outcomes of task-structures in an Individual Learning condition and three dyadic Cooperative Learning conditions that varied in the key elements: positive interdependence, individual accountability and group goals. The results indicated that a Cooperative Learning condition with a high level of positive interdependence in combination with a low level of individual accountability resulted in significantly lower MWPS academic achievement and peer-self-concept outcomes than the other conditions; whereas the other Cooperative conditions with lower levels of positive interdependence did not differ significantly from the Individual Learning condition in MWPS academic outcomes but produced better peer-self-concept outcomes. The discussion theorises how task-structured positive interdependence in cooperative conditions can potentially be so rigid that it limits individual control in overcoming a dyadic partner's error. In turn, this increases the likelihood that members of dyads would 'sink together' (rather than 'swim together') - which appears to produce relatively worse MWPS academic outcomes as well as being detrimental to peer-self-concept outcomes. Therefore, optimal cooperative learning conditions for mathematics should allow interaction amongst student partners but not preclude individual control over any stage of the learning task. Study 2 comprised three interrelated investigations of the effects of rewarding learning behaviours and the effects of ability-structures on Individual, Equals (homogeneous) and Mixed (heterogeneous) dyads. All children were eligible to be rewarded for their own MWPS academic mastery achievements, but comparison groups in each of the ability-structures were either eligible or not eligible to be rewarded for displaying target learning behaviours (LB-Rewards or No-LB-Rewards). The academic programme was based on Polya's problem-solving strategies of understanding the problem, devising a plan, carrying out the plan, and checking the results. Children in all learning conditions were instructed to use these problem-solving strategies and, according to their differently assigned learning conditions, to use learning behaviours (LB-s) either 'for helping oneself' in Individual conditions or 'helping one's partner' in Equals and Mixed conditions. In 'LB-Rewards' conditions, teachers rewarded the children's displays of the assigned behaviours for learning alone or learning together, whereas in 'LB-No-Rewards' conditions they did not. The investigation in Study 2a encompassed the same dependent variables as Study 1. The results indicated that for maths (MWPS), Learning Behaviour rewards were detrimental to Individual Learning conditions with significantly lower MWPS gains when the rewards were used compared to when they were not, whereas the opposite pattern was found for Equals where the effects of Learning Behaviour significantly enhanced MWPS outcomes. For peer-self-concept, effects varied across the Cooperative conditions' Learning Behaviour rewards conditions. An exploratory analysis of High-, Low- and Medium-ability revealed patterns of the inter-relationships between ability-structures and effects of rewarding. Study 2b is exploratory and involved traversing the traditional theoretical dichotomy of individual vs social learning, to develop a measure combining them both in 'self-efficacy for learning maths together and learning maths alone'. The effects of the various experimental conditions on factors in this measure were explored, allowing detailed insight into the complex, multi-dimensional and dynamic inter-relationships amongst all the variables. The findings have been developed into a theory of Incentive-values-Exchange in Individual- and Cooperative-learning, arguing that there are four main cooperative learning dimensions - 'individual cognitive endeavour', 'companionate positive influence', 'individualistic attitudes development' and 'social-emotional endeavour'. The argument is that students' motivation to learn cooperatively is the product of perceived equalization of reward-outcomes in relation to each dyadic member's contributions to learning-goals on these dimensions. Hence, motivation varies across ability-structures and reward-structures in a complex manner. A further proposition of the theory is that social-emotional tendencies and biases form a dynamic system that tends to maintain dyadic partners' achievement levels relative to their ability-positioning. Study 2c is exploratory and extends Study 2b by illustrating its Incentive-values-Exchange theory. Samples of children's written descriptive reflections of their experiences in cooperative dyads are provided to illustrate the point made about the children's relationships and effects on each other for each of the factors on the individual- and cooperative-learning scales. As such, this section of the thesis offers a parsimonious explanation of cooperative learning and the effects of various learning conditions on the integrated cognitive, social and emotional domains. Practical implications in light of the study's findings of optimal conditions include the possibility of practitioners more closely tailoring cooperative learning conditions to meet the academic or social-emotional needs of learners at specific ability levels. Future directions for research include testing some of the learning dimensions and proposed theoretical configurations for them using controls identified by the statistical analyses together with qualitative observations, and further developing new methodologies for investigating the social-psychological causes and consequences of learning motivation.

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31

Chan, Su Hoon. "A theory of cooperative learning as incentive-values-exchange : studies of the effects of task-structures, rewards and ability on academic and social-emotional measures of mathematics learning /". Chan, Su Hoon (2004) A theory of cooperative learning as incentive-values-exchange: studies of the effects of task-structures, rewards and ability on academic and social-emotional measures of mathematics learning. PhD thesis, Murdoch University, 2004. http://researchrepository.murdoch.edu.au/512/.

Testo completo

Abstract (sommario):

This PhD thesis is concerned with the social psychology of cooperative learning and its effects in cognitive and social-emotional domains. It comprises two main studies and two exploratory studies undertaken during two 10-day, 16-hour learning intervention programmes for Maths Word Problem-Solving (MWPS), respectively for 285 and 451 Grade-5 students in Singapore. Study 1 used a quasi-experimental design to investigate the outcomes of task-structures in an Individual Learning condition and three dyadic Cooperative Learning conditions that varied in the key elements: positive interdependence, individual accountability and group goals. The results indicated that a Cooperative Learning condition with a high level of positive interdependence in combination with a low level of individual accountability resulted in significantly lower MWPS academic achievement and peer-self-concept outcomes than the other conditions; whereas the other Cooperative conditions with lower levels of positive interdependence did not differ significantly from the Individual Learning condition in MWPS academic outcomes but produced better peer-self-concept outcomes. The discussion theorises how task-structured positive interdependence in cooperative conditions can potentially be so rigid that it limits individual control in overcoming a dyadic partner's error. In turn, this increases the likelihood that members of dyads would 'sink together' (rather than 'swim together') - which appears to produce relatively worse MWPS academic outcomes as well as being detrimental to peer-self-concept outcomes. Therefore, optimal cooperative learning conditions for mathematics should allow interaction amongst student partners but not preclude individual control over any stage of the learning task. Study 2 comprised three interrelated investigations of the effects of rewarding learning behaviours and the effects of ability-structures on Individual, Equals (homogeneous) and Mixed (heterogeneous) dyads. All children were eligible to be rewarded for their own MWPS academic mastery achievements, but comparison groups in each of the ability-structures were either eligible or not eligible to be rewarded for displaying target learning behaviours (LB-Rewards or No-LB-Rewards). The academic programme was based on Polya's problem-solving strategies of understanding the problem, devising a plan, carrying out the plan, and checking the results. Children in all learning conditions were instructed to use these problem-solving strategies and, according to their differently assigned learning conditions, to use learning behaviours (LB-s) either 'for helping oneself' in Individual conditions or 'helping one's partner' in Equals and Mixed conditions. In 'LB-Rewards' conditions, teachers rewarded the children's displays of the assigned behaviours for learning alone or learning together, whereas in 'LB-No-Rewards' conditions they did not. The investigation in Study 2a encompassed the same dependent variables as Study 1. The results indicated that for maths (MWPS), Learning Behaviour rewards were detrimental to Individual Learning conditions with significantly lower MWPS gains when the rewards were used compared to when they were not, whereas the opposite pattern was found for Equals where the effects of Learning Behaviour significantly enhanced MWPS outcomes. For peer-self-concept, effects varied across the Cooperative conditions' Learning Behaviour rewards conditions. An exploratory analysis of High-, Low- and Medium-ability revealed patterns of the inter-relationships between ability-structures and effects of rewarding. Study 2b is exploratory and involved traversing the traditional theoretical dichotomy of individual vs social learning, to develop a measure combining them both in 'self-efficacy for learning maths together and learning maths alone'. The effects of the various experimental conditions on factors in this measure were explored, allowing detailed insight into the complex, multi-dimensional and dynamic inter-relationships amongst all the variables. The findings have been developed into a theory of Incentive-values-Exchange in Individual- and Cooperative-learning, arguing that there are four main cooperative learning dimensions - 'individual cognitive endeavour', 'companionate positive influence', 'individualistic attitudes development' and 'social-emotional endeavour'. The argument is that students' motivation to learn cooperatively is the product of perceived equalization of reward-outcomes in relation to each dyadic member's contributions to learning-goals on these dimensions. Hence, motivation varies across ability-structures and reward-structures in a complex manner. A further proposition of the theory is that social-emotional tendencies and biases form a dynamic system that tends to maintain dyadic partners' achievement levels relative to their ability-positioning. Study 2c is exploratory and extends Study 2b by illustrating its Incentive-values-Exchange theory. Samples of children's written descriptive reflections of their experiences in cooperative dyads are provided to illustrate the point made about the children's relationships and effects on each other for each of the factors on the individual- and cooperative-learning scales. As such, this section of the thesis offers a parsimonious explanation of cooperative learning and the effects of various learning conditions on the integrated cognitive, social and emotional domains. Practical implications in light of the study's findings of optimal conditions include the possibility of practitioners more closely tailoring cooperative learning conditions to meet the academic or social-emotional needs of learners at specific ability levels. Future directions for research include testing some of the learning dimensions and proposed theoretical configurations for them using controls identified by the statistical analyses together with qualitative observations, and further developing new methodologies for investigating the social-psychological causes and consequences of learning motivation.

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32

Brewitz, Malin, e Emma Stèen. "Vikten av motivation på arbetsplatsen : en studie om belöningssystem i hotellbranschen". Thesis, Södertörn University College, School of Business Studies, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-1090.

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Abstract (sommario):

Background:

Companies are beginning to see the world as their market; not only to seek global opportunities but also to oversee the global competition. Although most people connect globalization to export and import of goods, the globalization process also affect the businesses distinguished by service. The corporations are faced with higher demands of adaptation, which in turn leads to higher needs of skills and knowledge, which of course is very important in business such as the hotel industry. A motivated employee can perform better and furthermore has a stronger sense of belonging to the organization and might therefore be a key to future success of the company.

Purpose:

The main purpose of this essay is to compare the motivation strategies and reward systems chosen by the management and match this with what the employees are requesting. By doing this we can compare the different objects studied in this essay and furthermore we will be able to see which hotel that has the best match. A purpose is also to see which of the motivation strategies that generally are seen as the most motivating among the hotel employees in these case studies.

Methodology:

In order to attain our purpose of this essay we found it most suitable to utilize a multiple case study with a touch of both quantitative and qualitative research methods. To obtain a deeper understanding, personal interviews with hotel managers are being matched with the answers from the questionnaire that hotel employees in the studied hotels provided us with. The different perspectives will be clearer through a gap analysis, carried out case by case. Furthermore a total compilation of the questionnaire will be carried out.

Conclusions:

We have come to the conclusion that a good working climate, good relations, appreciation and satisfied customers are rated higher than economical incentives. Motivational measures seems to be necessary and the incentives that the hotels are using today could probably undergo some adjustments to better suit what the employees actually desire. Nynäs Havsbad Hotell & Konferens is the one hotel where the matching best agrees with both how the management work with incentives and what the employees actually are being motivated by.

Bakgrund:

Allt fler företag börjar se världen som dess marknad; både för att söka globala möjligheter men även för att övervaka den globala konkurrensen. De flesta kopplar dock globalisering till export och import av varor, men denna process påverkar även tjänsteföretagandet, däribland serviceyrket. Företagen ställs inför allt högre krav på anpassning i verksamheten vilket i sin tur ställer krav på ständig uppdatering av färdigheter och sakkunskaper, framför allt inom tjänsteproduktion, vilket hotellbranschen i allra högsta grad handlar om. Eftersom motiverade medarbetare utför ett bättre arbete och känner starkare för organisationen kan de därför vara nyckeln till företagets framgång.

Syfte:

Huvudsyftet med uppsatsen är att jämföra huruvida hotelledningars valda motivationsstrategier och belöningssystem matchar de incitament och belöningar som de anställda söker. På så sätt kan vi jämföra undersökningsobjekten sinsemellan för att se vilka som bäst lyckas med denna matchning. Delsyftet är vidare att se vilka motivationsåtgärder som generellt uppfattas som mest motiverande bland hotellanställda i de undersökta fallföretagen.

Metod:

För att bäst uppnå syftet med uppsatsen har vi valt att göra en multipel fallstudie med såväl kvalitativa som kvantitativa inslag. Intervjuer med hotelldirektörer ställs mot enkätundersökningar bland hotellanställda. Perspektiven tydliggörs genom gapanalyser, fall för fall. Vidare görs en totalsammanställning av enkätundersökningen.

Slutsatser:

Undersökningen visar att mjukare värden värderas högre än materiella värden. Motiverande åtgärder förefaller vara nödvändiga och nuvarande belöningssystem bör ses över av respektive hotelledning samt att hänsyn bör tas till medarbetarnas synpunkter. Nynäs Havsbad Hotell & Konferens är det hotell där matchningen bäst överensstämmer kring hur ledningen tillämpar motivations-strategier och vad medarbetarna motiveras av.

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Avenas, Arthur. "Qualitative analysis of a regional public policy for air quality : A case study of Normandie, France". Thesis, KTH, Hållbar utveckling, miljövetenskap och teknik, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-292693.

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Abstract (sommario):

Today, outdoor air quality occupies an important place into civic dialogue because of the many impacts of atmospheric pollution on health. Different legislations and strategies have thus been implemented across the world to improve outdoor air quality. Analysing and comparing the different strategies can help adopting the best practices in favour of air quality. In France, in particular, the national air quality policy is reflected at a regional scale through legislative documents called Atmosphere Protection Plans (PPAs). The analysis of such a document thus represents a powerful way to assess a regional air quality policy. Here, Normandie’s PPA has been analysed through a literature review, working meetings as well as qualitative interviews. The study highlighted that Normandie’s air quality policy had to answer a complex legislative ecosystem of international, national and local documents. The analysis also underlined that the questions of the perimeter of action of the policy and the targeted pollutants were as central as the measures implemented to improve air quality. The working meetings and the qualitative interviews led to consensus that Normandie’s air quality policy should target 3 atmospheric pollutants: nitrogen dioxide, particulate matter 10 and particulate matter 2.5. If road traffic has been identified as the major emitting source of the first, particulate matter emitting sources were pointed as varied and multi-sectoral. Finally, some measures of Normandie’s air quality policy appeared to be particularly efficient and advanced, such as agricultural measures. Yet, many difficulties were encountered when implementing several measures of the policy. The main difficulties were the lack of financial resources, the lack of project leader and the lack of technical expertise. More than a basic analysis of an air quality public policy, these results can also be perceived as a sharing of experience on how a region addresses air quality issues. Because a work of collection of best practices and best strategies to improve air quality is more than ever needed, further research can build on this study to elaborate a relevant air quality policy.
Luftkvaliteten visar den antropogena nedbrytningen av det naturliga tillståndet för luft. Detta ämne har spelat en allt viktigare roll i den offentliga debatten under de senaste decennierna, på grund av de olika effekterna som luftföroreningar har på hälsan. I denna masteruppsats har Normandies politik för luftkvalitet analyserats. I Frankrike regleras nationell luftkvalitetspolitik i regional skala genom lagstiftningsdokument som kallas Atmosphere Protection Plan (PPA). Analysen av detta dokument gör det möjligt att bedöma den regionala luftkvalitetspolitiken. Således har hela studien baserats på analysen av Normandies PPA. Här har Normandies PPA analyserats genom litteraturöversikt, arbetsmöten och kvalitativa intervjuer. Först och främst belyste litteraturöversikten att Normandies PPA måste ta hänsyn till ett komplext lagstiftningsekosystem, allt från internationell till lokal skala. I synnerhet är Normandies PPA-huvudmål att uppnå de tröskelvärden som definieras av de europeiska direktiven. I ett andra steg tillät en granskning av PPA från sex franska regioner att jämföra Normandies luftkvalitetspolitik med andra regioners politik. Under denna fas har såväl strukturer dokumenterats som de presenterade åtgärderna utvärderats med avseende på strukturerna och åtgärderna för de andra PPA. I synnerhet har återkommande kategorier och underavsnitt identifierats i de sex PPA. Dessutom tycktes motiveringen av applikationomkrets vara central, liksom de riktade atmosfäriska föroreningarna. På samma sätt tillät jämförelsen av åtgärderna för de sex PPA att identifiera de relevanta och banbrytande åtgärderna i Normandies PPA, som tillhör hamnsektorn och de sektorsövergripande åtgärderna. Omvänt verkade åtgärderna av Normandies PPA vara otillfredsställande inom industri- och transportsektorn. En mer fördjupad analys genomfördes genom arbetsmöten och kvalitativa intervjuer. Flera frågor har bedömts, till exempel applikationomkrets och PPAs struktur. I synnerhet har man dragit slutsatsen att minskningen av applikationomkretsen som Normandie avsåg var relevant och förhindrade PPAs komplikationer. Dessutom påpekade deltagarna att om Normandies PPA-struktur var ganska tydlig, saknades fortfarande viktiga underavsnitt i Normandies PPA och de bör läggas till. Arbetsmötena liksom de kvalitativa intervjuerna gjorde det också möjligt att ta upp frågan om de riktade föroreningarna och deras källor. Alla deltagare och intervjuade gick med på att rikta in NO2, PM10 och PM2.5 i Normandies PPA. Integrationen av SO2 och O3 har dock diskuterats mer, den första har endast släppts ut i skadlig mängd under industriella olyckor, och den andra var för svår att hantera eftersom den är en sekundär förorening. När det gäller utsläppskällorna visade studien att en hög atmosfärisk koncentration av NO2 främst berodde på vägtrafik. Utsläppskällorna PM10 och PM2.5 identifierades som mer varierade och flersektoriella. Slutligen tillät de kvalitativa intervjuerna att avgöra vilka åtgärder av Normandies PPA som har slutförts eller inte, och att identifiera varför. Åtgärder inom jordbrukssektorn nämndes som de mest avancerade åtgärderna i Normandies PPA. Omvänt har två åtgärder övergivits helt, en inom hamnsektorn, den andra inom transportsektorn. Några skäl som förklarade varför alla åtgärder inte har genomförts var bristen på ekonomiska resurser, bristen på projektledare och bristen på teknisk expertis. Mer allmänt verkar det vara avgörande att involvera de olika intressenterna från varje utsläppssektor och sätta dem runt ett bord för att skapa effektiva åtgärder till förmån för luftkvaliteten.

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Petit-Romec, Arthur. "Prise de risques dans les banques : incitations, mesures de performance et horizon des actionnaires". Thesis, Paris 1, 2015. http://www.theses.fr/2015PA010064.

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Abstract (sommario):

Face à l'ampleur de la crise financière de 2007-2008, comprendre la prise de risques des banques et ses déterminants est devenu une question centrale aussi bien pour les académiques en finance que pour les régulateurs. Dans cette thèse, nous analysons le rôle joué par l'objectif de maximisation de la rentabilité des fonds propres (RoE), omniprésent dans les banques, au regard de la prise de risques. A travers de nombreux tests empiriques, nous mettons en évidence que le RoE est associé à des prises de risques extrêmes et que des incitations monétaires à maximiser cette mesure existaient pour les dirigeants de banques dans les années précédant la crise. Le RoE, utilisé comme principale mesure de performance dans les banques, s'avère en réalité être un indicateur avancé de leur risque et de leur vulnérabilité dans les crises. Afin de mieux comprendre l'attachement des banques au RoE. nous avons également étudié la légitimité de cette mesure en temps normal, c'est-à-dire hors périodes de crise. Les résultats indiquent qu'avant la crise, les risques latents associés au RoE n'étaient que partiellement pris en compte et que la maximisation du RoE n'a pas bénéficié aux actionnaires des banques. A la lumière de ces résultats, la validité du RoE comme mesure de performance apparait d'autant plus surprenante. Enfin, dans une troisième partie, nous questionnons l'approche générale en matière de régulation qui a été de considérer que plus de capital était souhaitable, et ce quelle que soit la nature des investisseurs qui l'apportent. Nous montrons que l'horizon des actionnaires joue un rôle central puisque les banques qui avaient plus d'investisseurs court-terme ont moins résisté (moins bonne performance et plus faible probabilité de survie) pendant la crise
The 2007-2008 financial crisis prompted much handwringing among academics and regulators as to why banks had taker on so much risks and what factors drove risk-taking. In this thesis, we focus on the responsibility of the focalization on RoE as main performance measure in inducing risk-taking in banks. Our empirical tests show that RoE is associated with strategies of excessive risk-taking and that bank managers had monetary incentives to maximize RoE in the years leading up to the crisis. While RoE is used as a key performance measure in banks, it proves to be a leading indicator of a bank's risk and vulnerability during crises. To better understand the reluctance of banks to abandon RoE despite its perverse effects on risk-taking, we assess in the second article, the validity of RoE as a performance measure outs ide of financial crises. Results indicate that in the pre-crisis period, the information conveyed by RoE on bank risk was only partially taken into account and that RoE did not guarantee a superior performance for bank shareholders in normal periods. Giver these results, the enduring reliance on RoE in banks is even more surprising and questionable. In the third article, we challenge the general view in the area of bank regulation which is that more capital is better, irrespective of who provided it. We show that the investment horizon of bank capital providers plays a crucial role since banks with more short-term investors performed worse and had a lower survival probability during the crisis

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35

Koski, Joakim. "A Standardized Approach for Water Reduction Measures in Industrial Companies : Organizational Constraints and Effects on Economy and Environment". Thesis, Linköpings universitet, Energisystem, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-163585.

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Abstract (sommario):

The access of water globally is becoming more strained, why the focus on industrial water use is increasing. The present study examined how industries should approach water efficiency projects, what organizational constraints that should be addressed, and what effects water saving measures have on economic costs, environmental impact and influence from water related risks. The study has been conducted at Saab Group. Primary data for water supply amount and cost has been obtained from twelve sites for the year of 2018. Data from these sites has been used to estimate the water use for the other 43 sites included in this study. Interviews with employees across Saab´s organization and with external stakeholders have functioned as important sources of information, combined with investigations of internal company documents. To facilitate for companies to structurally address water efficiency projects, the concept of the Deming Cycle is developed in this study. The steps included are necessary to address major identified organizational constraints which are lack of communication, lack of incentives for employees, and lack of economic incentives. Furthermore, with water often having energy embedded into it, a new Water Management Hierarchy is developed to include the interrelated aspects of energy supply and energy recovery. The potential for pipe leakages and the challenge to detect these are also identified. If the time from leak occurrence to repair in 2018 was eliminated, the total water supply in Arboga could have been reduced with 10100 m3 which corresponds to 35% of total supply to the site, respectively 35900 m3 and 42% in Björkborn. In Tannefors, water saving measures are identified for a surface treatment process, a facility with testing equipment, and by utilization of groundwater. Not all water saving measures result in reduced annual operating costs, due to an increased energy demand. Furthermore, if neglecting the possibility of energy recovery when aiming for water use reduction, the results show that replacing a once-through cooling system using potable municipal water as a medium with a dry-cooling unit, can increase greenhouse gas emissions. In 2018, the simultaneously implementable water saving measures in Tannefors would have reduced the water supply with 40600 m3, which corresponds to 22% of the total supply to the site. The greenhouse gas emissions would simultaneously have been reduced with 0.4 tonnes CO2eq. If also addressing energy supply reduction and energy recovery, some measures achieves a reduction of over 35 tonnes CO2eq, which results in enhanced economic viability from reduced operating costs. This study suggest that organizational constraints have to be addressed to successfully implement identified water saving measures. To allow economic motivation for all water saving measures in Tannefors, a payback period of over 7 years has to be applied, which can be lowered if the measure also reduces energy demand or increases energy recovery. In order to avoid sub-optimization of water saving measures, the current Water Management Hierarchy has to include the aspects of energy supply and energy recovery. If the aim is to reduce a corporation’s water use, the largest sites with heavy industrial processes should be addressed first. However, the potential impact from water related risks at smaller sites should not be neglected, in order to ensure safe operations and avoid increased costs in the company´s supply chain.
Tillgången av vatten blir alltmer ansträngd globalt, varför fokus på industriell vattenanvändning ökar. Den här studien undersökte hur industrier bör förhålla sig till vatteneffektivitetsprojekt, vilka organisatoriska begränsningar som bör hanteras, och vilka effekter vattenbesparande åtgärder har på ekonomiska kostnader, miljöpåverkan och påverkan från vattenrelaterade risker. Studien har genomförts på Saab Group. Primärdata för vattentillförselmängd och kostnad har erhållits från tolv platser för år 2018. Data från dessa siter har används för att uppskatta vattenanvändningen för de övriga 43 siterna som ingår i denna studie. Intervjuer med anställda inom Saabs organisation och med externa intressenter har fungerat som viktiga informationskällor, i kombination med undersökningar av interna företagsdokument. För att underlätta för företag att strukturellt ta itu med vatteneffektivitetsprojekt, så utvecklas Demingcykel-konceptet i den här studien. De inkluderade stegen är nödvändiga för att hantera viktiga identifierade organisatoriska begränsningar som är brits på kommunikation, brist på incitament för anställda och brist på ekonomiska incitament. Vidare, då vatten ofta är en energibärare, utvecklas en ny vattenminskningshierarki för att inkludera de sammanhängande aspekterna av energitillförsel och energiåtervinning. Potentialen för rörläckage och utmaningen att upptäcka dessa identifieras också. Om tiden från läckage till reparation under 2018 eliminerades, kunde den totala vattentillförseln i Arboga ha minskat med 10100 m3 vilket motsvarar 35% av total vattentillförsel till siten, respektive 35900 m3 och 42% i Björkborn. I Tannefors identifieras vattenbesparingsåtgärder för en ytbehandlingsprocess, en anläggning med testutrustning, och genom utnyttjande av grundvatten. Alla vattenbesparande åtgärder resulterar inte i minskade årliga driftkostnader, på grund av ett ökat energibehov. Vidare, om möjligheten för energiåtervinning förbises när reducering av vattenanvändning är målet, visar resultaten att ersättningen av ett kylsystem som använder kommunalt dricksvatten utan recirkulering med en luftkyld enhet, att utsläppen av växthusgaser kan öka. Under 2018, så skulle de simultant implementerbara vattenbesparande åtgärderna i Tannefors ha minskat vattentillförseln med 40600 m3, vilket motsvarar 22% av den totala tillförseln till siten. Utsläppen av växthusgaser hade samtidigt minskats med 0.4 ton CO2eq. Om även energitillförsel och energiåtervinning tas i beaktande, uppnår vissa åtgärder en minskning på över 35 ton CO2eq, vilket resulterar i förbättrad ekonomisk lönsamhet från minskade driftkostnader. Denna studie föreslår att organisatoriska begränsningar måste hanteras för att framgångsrikt genomföra identifierade vattenbesparande åtgärder. För att möjliggöra ekonomisk motivering för alla vattenbesparande åtgärder i Tannefors, måste en återbetalningstid på över sju år tillämpas, vilken kan sänkas om åtgärden också minskar energibehovet eller ökar energiåtervinningen. För att undvika suboptimering av vattenbesparande åtgärder, måste den nuvarande vattenhierarkin inkludera aspekterna av energitillförsel och energiåtervinning. Om målet är att minska ett företags vattenanvändning, bör de största anläggningarna med tunga industriprocesser först adresseras. Dock bör den potentiella påverkan från vattenrelaterade risker på mindre siter inte försummas, för att säkerställa säker drift och undvika ökade kostnader i företagets värdekedja.

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36

Деревянко, Богдан Володимирович, Богдан Владимирович Деревянко e Bohdan Volodymyrovych Derevianko. "Щодо визначення напрямів розвитку сфери надання освітніх послуг". Thesis, Донецький юридичний інститут МВС України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/48905.

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Наукову статтю присвячено визначенню напрямів розвитку сфери надання освітніх послуг за посередництва застосування у цій сфері засобів регулюючого впливу держави на діяльність суб’єктів господарювання.
Научная статья посвящена определению направлений развития сферы предоставления образовательных услуг посредством применения в этой сфере мер регулирующего воздействия государства на деятельность субъектов хозяйствования.
The research article is devoted to the determination of providing educational services through the application in this sphere of regulatory influence of the state on the activities of economic entities.

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37

Yoo, Junwook. "Sufficient Aggregation of Performance Measures". Phd thesis, 2010. http://hdl.handle.net/10048/1632.

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Aggregating performance measures considerably reduces the complexity of a performance evaluation system. This dissertation analyzes the nature and characteristics of the aggregation of performance measures in institutional settings of multiple tasks and multiple periods. In multi-task settings, the number of tasks restricts the feasibility of a statistically sufficient aggregation and the nature of an economically sufficient aggregation. Statistical sufficiency of aggregation can be achieved only by multi-dimensional aggregate measures, whose minimum dimensionality is given by the number of tasks. If the number of aggregate measures is less than the number of tasks, an economically sufficient aggregation incurs loss of information even if there is no loss of information through the likelihood ratio. The results support the use of multi-dimensional aggregate measures to preserve the information content of performance measures in multi-task agencies. In a multi-period setting, the inter-temporal correlations among performance measures restrict the feasibility of a statistically sufficient aggregation and the nature of an economically sufficient aggregation. When performance measures are inter-temporally correlated, there is no statistically sufficient aggregation and an economically sufficient aggregation of the basic measures depends on the effort level to induce. The optimal aggregation is characterized by the agent's characteristics and the economic situation of the agency as well as the statistical properties of performance measures. In a long-term contract with multiple tasks, the inter-temporal covariance risk has a monotonic impact on the endogenous allocation of effort through the optimal relative incentive rate. The inter-temporal covariance risk, as well as the within-period risk premium, prevents the first best allocation of effort from being endogenously achieved even if the first best allocation is feasible.
Accounting

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38

Coronado, Freddy. "Choosing performance measures for incentive compensation". Diss., 2008.

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Thesis (Ph. D.)--Michigan State University. Dept. of Accounting and Information Systems, 2008.
Title from PDF t.p. (viewed on July 23, 2009) Includes bibliographical references (p. 74-77). Also issued in print.

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39

Yeh, Mei-Ling, e 葉美玲. "Performance Measures, Compensation Incentives and Future Performance". Thesis, 2010. http://ndltd.ncl.edu.tw/handle/e72499.

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碩士
中原大學
會計研究所
98
This study was to examine the relationship between performance measure, the compensation incentives and the future performance. The results show that the expected performance measure was positively correlated with compensation incentives, and compensation incentives could enhance the company's future performance. The study found that non-financial performance measure was positively correlated with the compensation incentives. Besides, short-term cash incentive bonus and long-term stock incentive could not necessarily enhance the staff’s future performance. Although the interactions between short-term cash incentive bonus and the tenure of the employee were not necessary to enhance the future performance, the interactions between long-term stock incentive and the tenure of the employee could enhance the future performance. Finally, the interactions between short-term cash incentive bonus and long-term stock incentive could increase the future performance.

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40

"Canada's Experiment with Children's Fitness and Activity Tax Credits". Thesis, 2014. http://hdl.handle.net/10388/ETD-2014-08-1639.

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This thesis evaluates the Children’s Fitness Tax Credit and similar credits to determine whether they are suitable to increase physical activity levels in Canada. It begins by reviewing the literature on physical activity to establish that increasing physical activity is a worthy public policy goal. It then reviews the literature on tax expenditures and health behaviour interventions to provide information in order to evaluate the credits. The credits are then described and their stated purpose is discussed. This description establishes how quickly the credits expanded from one small credit to many. One of the credits, the Active Families Benefit, requires a new concept to evaluate it as it is not simply a tax measure or a spending measure. The term hybrid tax measure is introduced to explore this credit. An evaluation of the credits considering their effectiveness, efficiency and equity in determining their suitability to increase physical activity is performed and the conclusion is made that they are unlikely to be effective and that the inequity of the credits is problematic, particularly in light of this ineffectiveness finding. It is recommended that the credits be repealed and no new credits be created, but as repeal is unlikely, alternative recommendations are also provided.

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41

Lin, Cheng-Yi, e 林政誼. "A Research on Incentive Measures and Executive Mechanisms of Green Building for Proprietor". Thesis, 2003. http://ndltd.ncl.edu.tw/handle/22635314513029401159.

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碩士
國立臺北科技大學
建築與都市設計研究所
91
The affairs of green building have been mainly participated by the public sectors in Taiwan. In recent years, the government has presented several policies and plans such as “The Program for Promoting Green Building” and “Challenge 2008 - The Six-year National Development Plan” which provided the incentive measures for encouraging private sectors to participate the affairs of green building. The aim of this research is to suggest the incentive measures and executive mechanisms of green building in order to encourage the proprietor of private sectors to participate the affairs of green building and promote and practice the policies and plans. First, the data of incentive measures and executive mechanisms for green building would be collected and analyzed through literature review. Second, in order to realize practice, cost and benefit of green building in Taiwan, the methodologies such as case study and Cost-Benefit Analysis would be adopted. Finally, the incentive measures and executive mechanism of green building for proprietor of private sectors would be proposed. The conclusions of this research include: 1.To collect the data of incentive measures and executive mechanisms for green building around the world. 2.The result of cost analysis for green building: While the proprietors get the benchmark of 7 categories of Green Building Evaluation in Taiwan, the increasing cost is mainly occupied by CO2 emission. Over the benchmark 10%, the increasing cost is mainly occupied by waste reduction. Over the benchmark 20%, the increasing cost is mainly occupied by sewer and garbage as well as soil water content. Over the benchmark 30%, the increasing cost is also mainly occupied by sewer and garbage as well as soil water content. 3.To propose the incentive measures and executive mechanism of green building for proprietor of private sectors. This research recommends that the incentive measures which have lower incentive size could be implemented prior and the affairs of green building should be legitimizing increasingly. Moreover, the government should educate the participators in the life-cycle of building and enhance the cooperation among all public sectors so as to promote the affairs of green building in Taiwan.

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42

Chen, Sheng-Chou, e 陳盛洲. "Study on Promoting enterprises Using Tax Preferential and Incentive Measures- Case of Export Processing Zone". Thesis, 2010. http://ndltd.ncl.edu.tw/handle/41502316387847089441.

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碩士
義守大學
管理學院碩士班
98
The incidence of the tax is one of the major costs on business operation. Since Statute for the Encouragement of Investment was issued in 1960 in Taiwan, tax preferential becomes the major incentive and driving forces on initiating industrial development and stimulating economic growth. To accelerate industry upgrading, a new incentive measure, Statue for Upgrading Industry, was further issued in 1991. However, this incentive and tax preferential measure, which was used to be one of the most important basis of industry the tax preferential, had setting sun in December 31, 2009, instead a new draft of Statue for Industry Innovation is now in the legislative process. The draft regulations contain many important functional preferential and instructional measures such as R&D(Research and Development), Staff Training and Development, Establishment of Operations Headquarters and International Logistic Center etc., it still becomes a focal point among local enterprises. Although various tax preferential and incentive measures have been enforced for years, it still has fairly high proposition of local enterprises are unable to gain the suitable aids from the government due to the lack of the knowledge concerning preferential and instructional measures, especially for those SMEs(Small and Medium Enterprises). The major reasons are information not opened enough, lack of promoting, over elaborate procedures and trivial details documentation etc on existing laws. The purpose of this study is to facilitate the government incentive measures more efficient and take effective measures to help enterprises gain more preferential from government with less cost. The method of the study is to investigate on how to simplify and integrate the application(examine) procedures for enterprises by means of evaluating application terms and conditions, examine processes and schemes by single out three provisions out of Statue for Industry Innovation such as procurement of equipment or technology, R&D talents training and cultivating, Small Business Innovation Research(SBIR). The range of the study focuses on the enterprises located in Export Processing Zone.

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43

Alves, Iryna Berova. "Essays on the use of incentives for SME managers". Doctoral thesis, 2018. http://hdl.handle.net/10400.5/15246.

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Doutoramento em Gestão
A presente tese inclui três ensaios empíricos sobre a utilização de incentivos na remuneração de gestores de pequenas e médias empresas (PMEs). No primeiro ensaio, investigo a relação entre a avaliação subjetiva de desempenho (SPE) e a intenção de saída, a identificação com a organização e o desempenho dos gestores. As minhas hipóteses sugerem que esta relação é mediada pela perceção dos gestores sobre a qualidade do feedback e pela confiança no superior hierárquico. Para testar as minhas hipóteses, recolhi dados primários através de questionário e usei modelos de equações estruturais para analisá-los. Baseando-se nos dados de 663 respostas, este ensaio sugere que o uso de SPE está associado à redução da qualidade percebida do feedback, enquanto a qualidade percebida do feedback está associada ao aumento da confiança no superior hierárquico. Os resultados também mostram que uma maior confiança no superior hierárquico está relacionada com melhor desempenho dos gestores, através do aumento da identificação com a organização e da redução da intenção de saída. O segundo ensaio tem por objetivo explorar a relação entre os diferentes tipos de incentivos (incentivos monetários, incentivos não monetários, benefícios e punição) e o desempenho e a satisfação no trabalho dos gestores de PMEs. Para tal, recolhi dados primários através de questionário e apliquei a análise comparativa qualitativa usando conjuntos fuzzy (fsQCA). A partir das respostas de 1 206 gestores de PMEs, identifiquei várias combinações (i.e., pacotes de incentivos) que consistentemente estão associadas a um elevado desempenho individual ou satisfação no trabalho. Especificamente, as minhas análises revelam que nenhum incentivo isoladamente é mais eficaz do que uma combinação de incentivos na promoção de um elevado desempenho dos gestores. Em contraste, o uso exclusivo de benefícios ou incentivos monetários está associado a uma elevada satisfação no trabalho dos gestores. Além disso, o meu estudo mostra as combinações de incentivos associadas ao melhor desempenho ou satisfação de gestores proprietários/não proprietários, gestores de pequenas/médias empresas e de empresas familiares/não familiares. O terceiro e último ensaio explora a relação entre variáveis contextuais (estratégia, ambiente externo, cultura organizacional, descentralização e tecnologia) e o uso de medidas não financeiras de desempenho (NFPM) na remuneração dos gestores de PMEs. Usando dados primários recolhidos a partir de um questionário respondido por 1 088 gestores de PMEs, verifica-se que a envolvente externa e a descentralização estão associados à adoção e uso de NFPM na remuneração dos gestores de PMEs. Especificamente, conclui-se que quanto menor é o dinamismo da incerteza ambiental percebida (PEU), e maior é a hostilidade de PEU e a descentralização, maior é a adoção e o uso de NFPM. Finalmente, o meu estudo destaca as diferenças importantes na adoção e uso de NFPM entre pequenas e médias empresas, e entre CEOs e não-CEOs.
This thesis presents three empirical essays on the use of managerial incentives in small and medium enterprises (SMEs). In the first essay, I investigate the relationship between subjective performance evaluation (SPE) and managerial intention to turnover, organizational identification, and performance. I argue that this relationship is mediated by managerial perception of feedback quality and trust in the supervisor. To test my hypotheses, I collect data via a questionnaire and use structural equation modeling to analyze them. Based on data from 663 responses, this essay suggests that the use of SPE is associated with reduced perceived feedback quality, while perceived feedback quality is associated with increased trust in the supervisor. The results also show that greater trust in the supervisor is related to enhanced managerial performance by increasing identification and reducing intention to turnover. The second essay aims to explore the interplay among different types of incentives (monetary incentives, non-monetary incentives, benefits and punishment) and managerial performance and job satisfaction in SMEs. I collect data via a questionnaire and use fuzzy-set Qualitative Comparative Analysis (fsQCA) to analyze them. Using data from 1 206 SMEs’ managers, I identify multiple combinations of incentives (i.e., incentive packages) that consistently are associated with high individual performance or job satisfaction. Specifically, my analyses reveal that no single incentive in isolation, in comparison to a combination of incentives, is associated with high managerial performance. In contrast, the sole use of benefits or monetary incentives is associated with high managerial job satisfaction. Furthermore, my study provides further evidence of the best-fit incentive packages associated with high performance or satisfaction for owner/non-owner managers, managers in small/medium enterprises, and family/non- family firms. The third and last essay explores the relationship between contextual variables (strategy, external environment, organizational culture, decentralization and technology) and the use of non-financial performance measures (NFPM) for managerial compensation in SMEs. Using data collected from a questionnaire answered by 1 088 SMEs’ managers, I find that external environment and decentralization are associated with the adoption and use of NFPM for managerial compensations in SMEs. Specifically, I find that the lower the dynamism element of perceived environmental uncertainty (PEU), and the greater the PEU hostility and decentralization, the higher the adoption and use of NFPM. Finally, my study highlights important differences in the adoption and use of NFPM between small and medium firms, and between CEOs and non-CEOs.
N/A

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44

"Relative Performance Evaluation and the Use of Discretionary Bonuses in Executive Compensation". Doctoral diss., 2013. http://hdl.handle.net/2286/R.I.17927.

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abstract: In this study, I examine the extent to which firms rely on relative performance evaluation (RPE) when setting executive compensation. In particular, I examine whether firms use information about peer performance to determine compensation at the end of the year, i.e. after both firm and peer performance are observed. I find that RPE is most pronounced for firms that allow little or no scope for ex post subjective adjustments to annual bonuses. Conversely, firms that rely mainly on subjectivity in determining bonus exhibit little use of RPE. These findings suggest that information about peer performance is not used at the end of the year. Instead, peer performance seems to be incorporated in performance targets at the beginning of the year, at least among firms primarily using objective performance measurements. In addition, I provide new evidence on the determinants of the use of subjectivity.
Dissertation/Thesis
Ph.D. Accountancy 2013

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45

Gouws, Andre. "An analysis of export support measures with special reference to South Africa, and the impact of the general export incentive scheme". Thesis, 1996. http://hdl.handle.net/10413/4821.

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South Africa, in common with many other developing countries, embarked on an import substitution policy to promote development and industrialisation. Although initially successful, it was recognised in the late 1960s that the scope for further import substitution was limited and that alternative development strategies should be embarked upon. Unfortunately, the years of import substitution resulted in high levels of protection and consequently an anti-export bias. In 1972, under the leadership of Dr Reynders, a commission found that South Africa should embark upon a policy of export promotion. In 1980 a new form of export incentive was introduced, viz. Category A and B. Category A incentives were aimed at neutralising the effects of import substitution and compensated exporters fifty per cent of the duty payable on inputs, regardless of whether the inputs were imported or not. Category B incentives compensated exporters for the consequences of cost increasing on non-intermediate inputs because of the import substitution policy and was calculated on the value added. Exporters also enjoyed various grants and tax breaks to enable them to undertake export marketing. The schemes were unsuccessful and were replace by a General Export Incentive Scheme (GElS) in 1990. The main aim of the GElS was to encourage the export of manufactured products. With the means of an econometric model, the success of GElS is evaluated on a sectoral basis. GElS brought with it rent seeking, corruption, lobbying, and threats of countervailing duties. In addition to the enormous costs, exceeding R6 billion, there were other bureaucratic costs. In general, the GElS was not successful. The sectors that did benefit from receiving GElS benefits were the tobacco industry, footwear, furniture, metal products, and electrical machinery. In most cases, exporters would have exported with or without GElS. GElS was simply a windfall. Policy-makers failed to recognise the dynamics of exporting. GElS contributed neither to additional exports, export capacity nor to a sustained competitive advantage. import substitution policy to promote development and industrialisation. Although initially successful, it was recognised in the late 1960s that the scope for further import substitution was limited and that alternative development strategies should be embarked upon. Unfortunately, the years of import substitution resulted in high levels of protection and consequently an anti-export bias. In 1972, under the leadership of Dr Reynders, a commission found that South Africa should embark upon a policy of export promotion. In 1980 a new form of export incentive was introduced, viz. Category A and B. Category A incentives were aim.ed at neutralising the effects of import substitution and compensated exporters fifty per cent of the duty payable on inputs, regardless of whether the inputs were imported or not. Category B incentives compensated exporters for the consequences of cost increasing on non-intermediate inputs because of the import substitution policy and was calculated on the value added. Exporters also enjoyed various grants and tax breaks to enable them to undertake export marketing. The schemes were unsuccessful and were replace by a General Export Incentive Scheme (GElS) in 1990. The main aim of the GElS was to encourage the export of manufactured products. With the means of an econometric model, the success of GElS is evaluated on a sectoral basis. GElS brought with it rent seeking, corruption, lobbying, and threats of countervailing duties. In addition to the enormous costs, exceeding R6 billion, there were other bureaucratic costs. In general, the GElS was not successful. The sectors that did benefit from receiving GElS benefits were the tobacco industry, footwear, furniture, metal products, and electrical machinery. In most cases, exporters would have exported with or without GElS. GElS was simply a windfall. Policy-makers failed to recognise the dynamics of exporting. GElS contributed neither to additional exports, export capacity nor to a sustained competitive advantage.
Thesis (M.Com.)-University of Natal, 1996.

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46

Wang, Jennifer, e 王潤芬. "Different incentive measures are met to staff''s work and the influence that is invested of work is analyzed". Thesis, 2010. http://ndltd.ncl.edu.tw/handle/17885226082511577648.

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碩士
國立中央大學
人力資源管理研究所碩士在職專班
98
Topic：Different incentive measures are met to staff''s work and the influence that is invested of work is analyzed Department：Executive Master of Human Resource Management Department of National Central University Degree：Master Author：Jennifer Wang Advisor：Dr. Lin Wen-Jeng Page Counts：44 Pages Abstract： It causes the greatest economic recession since the oil crisis that loan storm once is worked up in succession in the face of U.S.A., cause enterprise run by a wide margin declining, resource and chip that enterprises can use become more limited even more, so what an effective application motivation system, it is more and more important. In this research, “Job Satisfaction” and “Job Involvement” are dependent variables , “Money incentive”, “Job safety and insured”, “Achievement and praise”, and “Career development” are independent variables to analyzed the relationship about every independent variable and “Job Satisfaction” and “Job Involvement”. Consider and fill out different backgrounds which answer questionnaire staff members differently, '' Age '', '' Sex '', '' Education degree '', '' Working experience '' and '' Company''s stock price '', will be set the control variables. The result of study shows: 1. “Achievement and praise” and” Job safety and insured”, it is high satisfied with insurance to be safe, staff Internal satisfaction with degree to be high then. 2. “Money incentive” and “Achievement and praise” the higher are or satisfied, and then the staff satisfies the degree externally the higher. 3. The higher or satisfied the Money incentive, then the higher staff''s working will degree is. 4. Job safety and insured satisfied, staff work promise degree to be high then.

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47

Lai, Yung-Chung, e 賴永鐘. "The Improvement of Power Factor of Large Electricity Households: A Case Study of Enterprise Electricity and Taipower’s Energy Saving Incentive Measures". Thesis, 2017. http://ndltd.ncl.edu.tw/handle/rhgvmd.

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碩士
國立清華大學
高階經營管理碩士在職專班
105
With respect to the development of the Taipower company to date, the company has undergone several changes and policy innovations. In this study of an energy technology company as a research field, according to the definition of power factor and the relevant provisions of the Taipower company’s policy, this study explores the power factor incentives to achieve cost savings. This study explains the physical meaning of the power factor and explores the relationship between the energy consumption of the equipment and the power factor. The case of an energy technology company provides data to analyze different power factor situations. Keywords: power factor, incentive measures, electric bill

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48

Wang, Hsing-chi, e 王幸琪. "The study of the impact of building principles for performance indicators measured on the incentive effects of profit-sharing and Employee Stock Plans in electronic industries in Taiwan". Thesis, 2007. http://ndltd.ncl.edu.tw/handle/02785242122658157050.

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碩士
國立中央大學
企業管理研究所
95
One way because of the development of Taiwanese electronic industries is being in a mature step, and the other way because of the change of governmental policies, that makes the system handling profit-sharing and Employee Stock Plans face extremely huge challenge in present. Besides, despite of Taiwanese companies execute the system handling profit-sharing and Employee Stock Plans for many years and it has been discussed in past studies, it is not sure that how to choose suitable variables for measuring the incentive effects of the system handling profit-sharing and Employee Stock Plans. The purpose of the study is to know the reality for that the enterprises execute the system handling profit-sharing and Employee Stock Plans, and to know what effect will the incentive effect of the system handling profit-sharing and Employee Stock Plans have through improving performance indicators measured. In order to pursue the purpose, the study deploy in some ways making use of theories for performance indicators measured which are related with BSC (Balanced Scorecard) and ones for past empirical studies, and making use of Naturalistic Inquiry presented by Lincoln and Guba in 1985. According to the conclusion, we have following findings: (1)While the enterprise executes the system handling profit-sharing and Employee Stock Plans, different enterprises use various practices. However the study result in that the more company motivates performances different, the better the incentive effect of the system handling profit-sharing and Employee Stock Plans is. (2)The diversity between those practices results from all kinds of challenges for environments. These external environmental challenges include taxes issues, profit-sharing expenditure, regional differences, industrial competitions, and other unexpected variables. The internal ones include intra-organization government, the execution of the system, and the distribution of the benefits (3)Building relative principles for performance indicators measured, which are inclusive of connecting individual and organizational performance indicators measured, considering more otherwise performance constructs as well as financial ones. In practice, the latter weight ratio on performance constructs is still more than the former. Besides, while designing performance indicators measured, the company should take account of causal relationship among indicators, consider corporate-core-value at the same time, and even take over indicators features. Finally we must put those designed indicators based on above principles into as clear a system as possible. (4)When the enterprise uses the mechanism improving performance indicators measured, and then its employees will anticipate that their good performance result form themselves efforts. And hence, employees are willing to work more diligently. (5)Ultimately, the study conclude some solutions for resolving the challenges the system handling profit-sharing and Employee Stock Plans in Taiwan electronic industries faces. These methods contain how to distribute profit-sharing and employee stocks, adjust or change corporate compensation structure and motivating tools.

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49

Teixeira, Ana Paula Marques. "As propostas de alteração da taxa social única no debate político: a desvalorização fiscal e o memorando de entendimento, a medida excecional de apoio ao Emprego 2016 e o acordo do salário mínimo 2017". Master's thesis, 2017. http://hdl.handle.net/10071/15561.

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A Taxa Social Única surge, como um instrumento basilar, para o financiamento do Sistema Contributivo da Segurança Social. Criada em 1986, tem sido, contudo, alvo de grande debate político e, ao longo dos anos, sucessivos governos, assim como partidos, têm feito propostas de alteração, de sentido diferente. Nesta dissertação, procurarei perceber, quais as intenções políticas, implícitas, em cada proposta de alteração da Taxa Social Única. Focar-me-ei, em particular, em três momentos, que pautam de forma nítida a evolução do debate, em torno da Taxa Social Única: a Desvalorização Fiscal e o Memorando de Entendimento 2011, a Medida Excecional de Apoio ao Emprego 2016 e, o Acordo do Salário Mínimo 2017. Com esta análise, traço uma panorâmica factual e concreta do debate político, relativo, à questão em análise, identificando os propósitos políticos, em que assentam as diferentes propostas, comparando características dominantes, dos debates, em torno da Taxa Social Única.
The Social Tax emerge, as a basic instrument, for financing the Social Security Tax System. Created in 1986, has been, however, object of successive political debate and, along the years, successive governments, as well as parties, have made proposals, of different meaning. In this dissertation, will try to understand, the political intentions, implicit, in each proposal of Social Tax alteration. I shall focus, in three moments, which characterize clearly, the evolution of debate round Social Tax: The Fiscal Devaluation and Memorandum of Understanding 2011, The Exceptional Employment Support Measure 2016 and The Minimum Wage Agreement 2017. With this analysis, trait a factual and concrete overview of the political debate, relative to the question under consideration, identifying political purposes, on which the different proposals are based, comparing dominant characteristics, of debates, around the Social Tax.

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50

Cardoso, Ana Carolina Veloso Gomes. "Mediação e Celeridade Processual". Master's thesis, 2017. http://hdl.handle.net/10316/81100.

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Dissertação de Mestrado em Direito: Especialidade em Ciências Juridico-Forenses apresentada à Faculdade de Direito
The reduction of processual disputes, with the corresponding increase of processual celerity, has been constituting a European challenge in the last decades. In this work, we analyse mediation as an alternative way for the resolution of lawsuits in order to restore social peace and also analyse the reasons for the little use of mediation in Portugal. Moreover, we examine in a critical way the judicial conciliation and the dangers resulting from the active role that the law attributes to the judge of the process in the conciliation attempt, to conclude that judges should not have the conciliatory function the Portuguese current law attributes to them. We finish with a set of concrete proposals, whose legal implementation we defend, that will achieve a reduction of the processual delays through the dinamisation of the mediation procedures, introducing pre-court mediation and judicial mediation, where lawyers should be responsible for its spread and acceptance: an effective use of art. 273º, nº 1, Civil Procedure Code; necessity, de jure constituendo, in those cases, the parts initiate a mediation procedure; previous exchange information between lawyers and mediation, de jure constituendo; court fees and other fiscal facilities; and, de jure constituendo, the creation of a new legal advisers inside lower courts, as a novel pre-judicial mediation model.The aforementioned proposals also aim to change the classic social and judicial culture, through the introduction of mediation in the heart of the courts, being practised by a new professional group: mediator jurists, who will also be advisers of the judges.
A redução das pendências processuais, com o correspondente aumento da celeridade processual, tem constituído um desafio europeu nas últimas décadas. Neste trabalho, abordamos a mediação, como um meio alternativo para a resolução dos litígios que consegue repor a paz social, e as razões para a sua pouca utilização em Portugal. Analisamos de forma crítica a conciliação judicial, e os perigos decorrentes do papel ativo que a lei atribui ao juiz do processo na tentativa de conciliação, para concluirmos que o juiz não deve assumir a função de conciliador que a lei em vigor lhe atribui. Terminamos com um conjunto de propostas concretas, cuja consagração legal defendemos, que permitirão um aumento da celeridade processual através da dinamização da mediação, introduzindo-a nas fases pré-judicial e judicial, e responsabilizando os profissionais forenses pela sua divulgação e aceitação. A saber: aplicação efetiva do art. 273º, n.º 1, do CPC; obrigatoriedade, de jure constituendo, nesses casos, de as partes iniciarem o procedimento de mediação; imposição, de jure constituendo, do dever de informação aos advogados; troca prévia de informação entre advogados e mediação, de jure constituendo; custas judiciais e outros incentivos fiscais; e a criação, de jure constituendo, de uma nova assessoria nos tribunais de 1ª instância, como um novo paradigma de mediação pré-judicial.As propostas efetuadas visam ainda alterar a clássica cultura social e judiciária, sendo essencial a introdução da mediação no seio dos tribunais, a ser exercida por um grupo profissional novo: juristas mediadores, que serão ainda assessores dos juízes.

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