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Compensation and benefits review最新文献

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Employee Stockholding and Ownership: Realizing the Benefits and Avoiding the Bear-Traps. An Introduction 员工持股与所有权:实现利益与避免陷阱。介绍
Compensation and benefits review Pub Date : 2022-04-20 DOI: 10.1177/08863687221093686
P. Bryant, Duncan Brown
{"title":"Employee Stockholding and Ownership: Realizing the Benefits and Avoiding the Bear-Traps. An Introduction","authors":"P. Bryant, Duncan Brown","doi":"10.1177/08863687221093686","DOIUrl":"https://doi.org/10.1177/08863687221093686","url":null,"abstract":"","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"6 2 1","pages":"95 - 99"},"PeriodicalIF":0.0,"publicationDate":"2022-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85526227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Using the Herd: How Firms Can Leverage Peer Effects to Increase Share Plan Participation 羊群效应:企业如何利用同伴效应提高股票计划参与
Compensation and benefits review Pub Date : 2022-04-14 DOI: 10.1177/08863687221080984
Markus Stebe, Marc Muntermann, Michael Wolff, Rieke Hullmann, Natascha Loth
{"title":"Using the Herd: How Firms Can Leverage Peer Effects to Increase Share Plan Participation","authors":"Markus Stebe, Marc Muntermann, Michael Wolff, Rieke Hullmann, Natascha Loth","doi":"10.1177/08863687221080984","DOIUrl":"https://doi.org/10.1177/08863687221080984","url":null,"abstract":"Well implemented and communicated, employee share purchase plans (ESPPs) constitute an effective management instrument and positively affect firm performance. However, their success depends on the participation of employees. Current studies show that there is still potential to improve participation rates. Peer effects represent a lever to boost participation. The Share Matching Program at Siemens is a great example of successfully implementing and communicating an ESPP. Since this ESPP is globally implemented, it provides a unique opportunity to analyze and compare peer effects for different employee groups. Using ordinary least square regressions, we show that the individual participation decision is significantly associated with the average participation within the employee’s organizational unit and that this relationship varies across countries, age groups, and corporate functions. By indicating employee groups that are most prone to peer effects, the findings provide critical managerial implications for employee communication strategies at Siemens and other firms.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"109 1","pages":"112 - 120"},"PeriodicalIF":0.0,"publicationDate":"2022-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80573003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
An Examination of Similarity between a Costume Designer and a Production Designer: Job Analysis Goes to Hollywood 服装设计师和制作设计师之间的相似性检验:职业分析去好莱坞
Compensation and benefits review Pub Date : 2022-03-25 DOI: 10.1177/08863687221077729
Stevenr . Williams, Jon M. Werner
{"title":"An Examination of Similarity between a Costume Designer and a Production Designer: Job Analysis Goes to Hollywood","authors":"Stevenr . Williams, Jon M. Werner","doi":"10.1177/08863687221077729","DOIUrl":"https://doi.org/10.1177/08863687221077729","url":null,"abstract":"This study examines the similarity of two unique positions in Hollywood—a costume designer and a production designer. It applies traditional job analysis and job evaluation methods in an industry with little history of doing so. Job data from interviews, questionnaires, and secondary sources were content analyzed for themes and categories. Quantitative data were collected and analyzed for supplemental evidence in comparing the similarity of the two positions. The study incorporated criteria from the California Fair Pay Act of 2016 in the assessment. Eight subject matter experts (SMEs) provided both narrative and quantitative data in response to the comprehensive job analysis. The results of the study show that these positions are sufficiently similar according to the criteria set forth in the California Fair Pay Act, raising issues concerning observed pay disparities between these positions. The findings also support the use of traditional methods of human resource management and industrial and organizational psychology in novel industries with unique positions. Finally, conclusions, limitations and implications are considered.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"23 1","pages":"127 - 139"},"PeriodicalIF":0.0,"publicationDate":"2022-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72855594","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Employee Incentive ESOPs: An Equity Tool to Promote Engagement and Performance 员工激励持股计划:促进员工敬业度和绩效的公平工具
Compensation and benefits review Pub Date : 2022-01-07 DOI: 10.1177/08863687211070891
Trevor J. Gilmore
{"title":"Employee Incentive ESOPs: An Equity Tool to Promote Engagement and Performance","authors":"Trevor J. Gilmore","doi":"10.1177/08863687211070891","DOIUrl":"https://doi.org/10.1177/08863687211070891","url":null,"abstract":"Employee stock ownership plans (ESOPs) are experiencing renewed interest in America. In recent years, new ESOP formation was largely driven by the aging of the Baby Boomer generation (widely defined as those born between 1946 and 1964), and their desire to liquify their ownership in closely held businesses while rewarding their employees. There are other new forces driving this trend—the quest for equitable solutions for the growing divide between have and have-nots, the need for employers to retain and reward employees in a competitive talent market, and succession planning. In this article, I will discuss how an Employee Incentive ESOP can be used to promote performance and engagement in a broad-based manner.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"43 1","pages":"100 - 102"},"PeriodicalIF":0.0,"publicationDate":"2022-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81321048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Book Review: The ESOP Coach: Using ESOPs in Ownership Succession Planning 书评:《员工持股计划教练:在股权继承计划中运用员工持股计划》
Compensation and benefits review Pub Date : 2021-12-27 DOI: 10.1177/08863687211065220
Kaylee Day
{"title":"Book Review: The ESOP Coach: Using ESOPs in Ownership Succession Planning","authors":"Kaylee Day","doi":"10.1177/08863687211065220","DOIUrl":"https://doi.org/10.1177/08863687211065220","url":null,"abstract":"Kelly O. Finnell is a highly respected consultant and speaker on the topic of employee stock ownership plans (ESOPs) and ownership succession planning. He is involved with the National Center for EmployeeOwnership (NCEO), the Business Enterprise Institute (BEI), The ESOP Association, and M Financial Group. Vestry Member and Treasurer of his church, President of theMemphis Chapter of the Society of Financial Services Professionals, President of Family Services of Memphis, participant on the Dean’s Advisory Council at the Christian Brothers University School of Business, and a member on both the Economics Club of Memphis and the Board of Directors of Renasant Bank are all representations of how Kelly exhibits leadership in his personal and professional life. Here, Kelly focuses on the breakdown of ownership succession strategies, specifically ESOPs, to appeal to ready-to-retire business owners. He compares the pros and cons of an ESOP to other business ownership succession strategies, while answering the question that will impact the business owners’ decisions. In his book, The ESOPCoach: Using ESOPs in Ownership Succession Planning, Kelly dissects what an ESOP is to a level that is easily comprehendible to the audience.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"31 1","pages":"121 - 123"},"PeriodicalIF":0.0,"publicationDate":"2021-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82119426","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Tax Cuts and Jobs Act of 2017 and the Gig Economy: Why the Employee vs. Contractor Debate Matters More than Ever 2017年减税和就业法案与零工经济:为什么雇员与承包商的争论比以往任何时候都重要
Compensation and benefits review Pub Date : 2021-12-23 DOI: 10.1177/08863687211060242
Stanley Veliotis, Balsam Steve
{"title":"The Tax Cuts and Jobs Act of 2017 and the Gig Economy: Why the Employee vs. Contractor Debate Matters More than Ever","authors":"Stanley Veliotis, Balsam Steve","doi":"10.1177/08863687211060242","DOIUrl":"https://doi.org/10.1177/08863687211060242","url":null,"abstract":"The issue of whether workers are independent contractors or employees has become even more relevant with recently enacted and proposed legislation and court cases in many jurisdictions seeking to impose employee status on many Gig economy workforce participants, such as ride-share drivers. This article emphasizes that the U.S. income tax rules, especially after tax reform effective in 2018, makes employee status extremely tax-inefficient for these workers. This article explains the relevant tax law changes and provides various examples of typical settings to confirm that workers with even small relative work expenses are often better off as contractors from a tax point of view.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"66 1","pages":"85 - 92"},"PeriodicalIF":0.0,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85300297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Strategic Human Resource: Enhancing Performance With Six Sigma Approach 战略人力资源:用六西格玛方法提高绩效
Compensation and benefits review Pub Date : 2021-10-29 DOI: 10.1177/08863687211045141
Pankaj M. Madhani
{"title":"Strategic Human Resource: Enhancing Performance With Six Sigma Approach","authors":"Pankaj M. Madhani","doi":"10.1177/08863687211045141","DOIUrl":"https://doi.org/10.1177/08863687211045141","url":null,"abstract":"Human resource (HR) is the backbone of an organization and hence, there is need to build its underlying capabilities for effective service delivery. Six Sigma aims at improving the effectiveness of processes by collecting data and then using advanced statistical analysis tools to solve the problems. Six Sigma deployment in HR provides consistency in operations and leads to quality excellence by providing better services at lower costs. Six Sigma approach adds more science to the art of HR, which is used to measuring outcomes it can control, rather than those it can influence. Six Sigma deployment in HR transforms typical HR practices with a proactive approach and leads to better, faster and more cost-effective services; improve internal customer satisfaction and greater motivation and job satisfaction of employees. The research develops various framework for Six Sigma deployment in HR and provides case studies of successful Six Sigma deployment in various areas of HR.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"106 1","pages":"51 - 73"},"PeriodicalIF":0.0,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80376400","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of Compensation Structure on Salesperson Perceptions and Behaviors: Insights From the Sales Literature 薪酬结构对销售人员认知和行为的影响:来自销售文献的见解
Compensation and benefits review Pub Date : 2021-09-16 DOI: 10.1177/08863687211043441
E. O'Donnell, Laurence A. Marsh
{"title":"The Impact of Compensation Structure on Salesperson Perceptions and Behaviors: Insights From the Sales Literature","authors":"E. O'Donnell, Laurence A. Marsh","doi":"10.1177/08863687211043441","DOIUrl":"https://doi.org/10.1177/08863687211043441","url":null,"abstract":"Compensation is one of the most effective methods used to align and motivate salespeople to accomplish sales and organizational objectives. For this reason, sales researchers have made considerable strides in understanding the impact that compensation structure has on salespeople and salesforce performance. In this article, we examine the theoretical foundations of the sales compensation literature. We then perform an extensive review of this literature to identify the perceptual and behavioral outcomes associated with incentive- and salary-based compensation. Finally, the limitations of the sales compensation research are identified, and future studies are proposed.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"36 4 1","pages":"3 - 11"},"PeriodicalIF":0.0,"publicationDate":"2021-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83933839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Missing Participants and Beneficiaries From Private-Sector Pension Plans 私营部门养老金计划的失踪参与者和受益人
Compensation and benefits review Pub Date : 2021-09-15 DOI: 10.1177/08863687211045144
J. Kilgour
{"title":"Missing Participants and Beneficiaries From Private-Sector Pension Plans","authors":"J. Kilgour","doi":"10.1177/08863687211045144","DOIUrl":"https://doi.org/10.1177/08863687211045144","url":null,"abstract":"This article examines the problem of missing and nonresponsive participants and beneficiaries from defined-benefit (DB) and especially defined-contribution (DC) pension plans, mainly in the private (for profit) sector of the United States. It focuses on the current search requirements of the three government agencies involved in finding missing participants and beneficiaries: the Pension Benefit Guaranty Corporation (PBGC), the Department of Labor (DOL) and its Employee Benefit Services Administration (EBSA), and the Internal Revenue Service (IRS). The article also reviews the efforts of the Social Security Administration (SSA) in this area. It then reviews proposed legislation, the Retirement Savings Lost and Found Act of 2020 (now S. 1730; RSLFA). The issue of missing participants and beneficiaries often becomes critical when an employer goes out of business or for some other reason stops sponsoring a pension plan. The missing participants are owed their earned retirement benefits. They, not the employer, own them.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"48 1","pages":"74 - 84"},"PeriodicalIF":0.0,"publicationDate":"2021-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90585658","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
From Stand-Alone Pensions to Alternative Retirement Plans: Examining State and Local Governments 从独立养老金到替代退休计划:审视州和地方政府
Compensation and benefits review Pub Date : 2021-08-16 DOI: 10.1177/08863687211030795
Bruce J. Perlman, C. Reddick
{"title":"From Stand-Alone Pensions to Alternative Retirement Plans: Examining State and Local Governments","authors":"Bruce J. Perlman, C. Reddick","doi":"10.1177/08863687211030795","DOIUrl":"https://doi.org/10.1177/08863687211030795","url":null,"abstract":"Defined benefit (DB) pension plans are the dominant retirement program for state and local governments in the United States. However, in the last 15 years, some have given new employees a choice of alternatives to stand-alone DB pension plans such as cash balance (CB), defined contribution (DC), and hybrid retirement plans. This article examines this shift through survival analysis using panel data of 190 state and local pension plans across the United States. From 2001 to 2019, we modeled five change factors found in the pension reform literature, namely, financial constraints, interest group influence, plan membership, and liability, along with other state factors. Our analysis shows that all five of these factors impacted the shift to alternative retirement plans from stand-alone DB plans. Notable findings are that well-funded pensions were more likely to shift to alternative retirement plans, and interest groups such as police, fire, and teachers were more likely to keep stand-alone plans.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"15 1","pages":"12 - 30"},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89147987","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
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