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Compensation and benefits review最新文献

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Selecting the Right Evidence to Inform Compensation and Benefits Decisions 选择正确的证据来决定薪酬和福利
Compensation and benefits review Pub Date : 2021-07-08 DOI: 10.1177/08863687211030794
R. Greene, P. Bryant
{"title":"Selecting the Right Evidence to Inform Compensation and Benefits Decisions","authors":"R. Greene, P. Bryant","doi":"10.1177/08863687211030794","DOIUrl":"https://doi.org/10.1177/08863687211030794","url":null,"abstract":"It is important that managers make well-informed, evidence-based decisions about employee compensation and benefits. As a field, evidence-based management recognizes four primary sources of sound evidence: scientific research, personal expertise, specific organizational data, and stakeholder perceptions. This article walks the reader through each so that compensation and benefits practitioners may make better informed, evidence-based compensation and benefits decisions.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"7 1","pages":"192 - 195"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85687438","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
Single-Employer and Multiemployer Pension Plans: Problems and Prognosis 单雇主和多雇主养老金计划:问题和预测
Compensation and benefits review Pub Date : 2021-06-18 DOI: 10.1177/08863687211022274
J. Kilgour
{"title":"Single-Employer and Multiemployer Pension Plans: Problems and Prognosis","authors":"J. Kilgour","doi":"10.1177/08863687211022274","DOIUrl":"https://doi.org/10.1177/08863687211022274","url":null,"abstract":"This article examines the state of single-employer and multiemployer pension plans for the period 1980s to 2020 with particular attention to funding, Pension Benefit Guaranty Corporation benefit guarantees and intervention procedures, financial status, participant experience, employer premiums, and benefit payments. It then shifts to congressional efforts to save the plans beginning with the Multiemployer Pension Reform Act of 2014 and continuing through the complex development of the HEROES Act with its conflicting EPPRA and GROW Act provisions. Due to an unresolved conflict between the Senate Republicans and the House Democrats, the pension provisions were removed from the compromise legislation that was signed into law at the very end of the Trump Administration. The matter will be further addressed by the new Democratic-controlled Congress and the Biden/Harris Administration. However, that may take a while. The issues are complicated and the Congress may be busy with more pressing matters for some time to come.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"25 1","pages":"31 - 48"},"PeriodicalIF":0.0,"publicationDate":"2021-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81472283","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
Did the COVID-19 Pandemic Dampen Americans' Tipping for Food Services? Insights From Two Studies. COVID-19大流行是否抑制了美国人对食品服务的小费?来自两项研究的见解。
Compensation and benefits review Pub Date : 2021-06-01 DOI: 10.1177/0886368721999135
Michael Lynn
{"title":"Did the COVID-19 Pandemic Dampen Americans' Tipping for Food Services? Insights From Two Studies.","authors":"Michael Lynn","doi":"10.1177/0886368721999135","DOIUrl":"https://doi.org/10.1177/0886368721999135","url":null,"abstract":"<p><p>The recent COVID-19 pandemic raises questions about consumer willingness to give tips during such times of hardship. Analyses of a Texas pizza delivery driver's tip records and of nationwide Square payment data for quick- and full-service restaurants explored this issue by comparing tips during the pandemic with those before it. These data suggest that the pandemic increased the average tip-per-order given to a pizza delivery driver as well as the average tip percentage given for many transactions at quick- and full-service restaurants. They also suggest that the pandemic decreased the average tip percentage for face-to-face transactions at full-service restaurants but only by a modest 1 to 2 percentage points. The findings suggest that the tipping model remains a viable means of employee compensation even during periods of public health and economic crises if the nature of the services provided does not change substantially.</p>","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"53 3","pages":"130-143"},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/0886368721999135","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"39876148","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
“Hot” Issues in Workers’ Compensation in Colleges and Universities: Graduate Assistants and Teaching Assistants 高校职工补偿的“热点”问题:研究生助理与助教
Compensation and benefits review Pub Date : 2021-06-01 DOI: 10.1177/08863687211005237
Norma M. Goonen, Sylvia Medina-Shore
{"title":"“Hot” Issues in Workers’ Compensation in Colleges and Universities: Graduate Assistants and Teaching Assistants","authors":"Norma M. Goonen, Sylvia Medina-Shore","doi":"10.1177/08863687211005237","DOIUrl":"https://doi.org/10.1177/08863687211005237","url":null,"abstract":"Workers’ compensation laws vary throughout all 50 states and so has the interpretation of those laws regarding whether graduate assistants and teaching assistants should be considered employees for workers’ compensation coverage. This review details the history, current situation, key case law, and pros and cons of extending this benefit, whether by the educational institutions themselves or by governmental agencies and courts. The article provides a guide to public and private institutions regarding legal considerations, prevalent practices, and future trends in this continuing controversy.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"16 1","pages":"144 - 154"},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73270796","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
Hybrid Cash Balance and Pension Equity Plans: Origins and Development 混合现金余额和养老金股权计划:起源和发展
Compensation and benefits review Pub Date : 2021-04-13 DOI: 10.1177/08863687211005230
J. Kilgour
{"title":"Hybrid Cash Balance and Pension Equity Plans: Origins and Development","authors":"J. Kilgour","doi":"10.1177/08863687211005230","DOIUrl":"https://doi.org/10.1177/08863687211005230","url":null,"abstract":"It is widely recognized that there has been a massive shift from defined-benefit (DB) to defined-contribution pension plans. However, the full extent of that shift from fully functioning DB plans is generally understated. This article measures and relates the extent of that understatement and its importance for retirement income. It then discusses the increasing importance of cash balance and pension equity plans and their legality. It then conducts an in-depth discussion of large (Fortune 500) employers, small- and medium-sized employers, and then very small employers (25 or fewer active participants). It concludes that retirement income plans in the United States are far from static. Indeed, they have evolved throughout the era and will continue to do so in the future.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"10 1","pages":"175 - 187"},"PeriodicalIF":0.0,"publicationDate":"2021-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79071932","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
Book Review: Debating Equal Pay for All 书评:辩论人人同工同酬
Compensation and benefits review Pub Date : 2021-04-08 DOI: 10.1177/08863687211008151
Matthew A. Jeffers
{"title":"Book Review: Debating Equal Pay for All","authors":"Matthew A. Jeffers","doi":"10.1177/08863687211008151","DOIUrl":"https://doi.org/10.1177/08863687211008151","url":null,"abstract":"","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"44 1","pages":"188 - 191"},"PeriodicalIF":0.0,"publicationDate":"2021-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77625872","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
Police and Fire Pensions in Florida: A Comparison of Conditions After 10 Years 佛罗里达州的警察和消防养老金:10年后的状况比较
Compensation and benefits review Pub Date : 2021-04-05 DOI: 10.1177/0886368721999137
J. Vonasek, Robert E. Lee
{"title":"Police and Fire Pensions in Florida: A Comparison of Conditions After 10 Years","authors":"J. Vonasek, Robert E. Lee","doi":"10.1177/0886368721999137","DOIUrl":"https://doi.org/10.1177/0886368721999137","url":null,"abstract":"This article is an analysis of 31 defined benefit police and fire pension plans of 20 municipalities in Florida. The authors conducted a similar assessment of these same plans ten years earlier to determine the fiscal impact of these plans due to state mandates that accompany state funding for each of these plans. The current study analyzes key measures of fiscal health over the last ten years for these same plans to ascertain whether the fiscal condition of these plans remained constant, that is, whether underfunded plans continued to be questionably managed and whether well-funded plans continued to be fiscally stable considering economic trends and the lessening of state mandates on the use of state funding for these plans. The findings show that the overwhelming majority of the plans neither significantly changed their financial condition nor their general ranking among the plans evaluated.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"19 1","pages":"159 - 174"},"PeriodicalIF":0.0,"publicationDate":"2021-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85163390","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
Small Business Post-COVID-19: Motivational Needs through Uncertain Times. 后covid -19时代的小企业:不确定时期的激励需求。
Compensation and benefits review Pub Date : 2021-01-01 Epub Date: 2020-08-14 DOI: 10.1177/0886368720945134
Stefanie Ertel
{"title":"Small Business Post-COVID-19: Motivational Needs through Uncertain Times.","authors":"Stefanie Ertel","doi":"10.1177/0886368720945134","DOIUrl":"https://doi.org/10.1177/0886368720945134","url":null,"abstract":"<p><p>Small businesses have been significantly impacted by the effects of COVID-19. Not only have many needed to close their physical doors, but now there are extra health standards and social distancing requirements. Research from other studies, a one-question survey, and research from readily available resources have all been taken into account in the following research to focus on the motivating needs of businesses post-COVID-19. It is important for the small business owner to be aware of the effects this will have on the physical environment and also on the needs of their employees and customers. It is important to remember that various level needs can be worked on at the same time. Most importantly, it is critical to remember that one's business is not just about numbers and to-do lists, but rather the relationships, the people that make up one's business, and the impact on others and the community.</p>","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"53 1","pages":"8-15"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/0886368720945134","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"39876144","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Employer-Sponsored Benefits in the United States: The Past, Present, and Future. 美国雇主赞助的福利:过去、现在和未来。
Compensation and benefits review Pub Date : 2021-01-01 Epub Date: 2020-08-28 DOI: 10.1177/0886368720947609
Gretchen V Lester, Meagan E Brock Baskin, Mary S Clinton
{"title":"Employer-Sponsored Benefits in the United States: The Past, Present, and Future.","authors":"Gretchen V Lester,&nbsp;Meagan E Brock Baskin,&nbsp;Mary S Clinton","doi":"10.1177/0886368720947609","DOIUrl":"https://doi.org/10.1177/0886368720947609","url":null,"abstract":"<p><p>In early 2020, the COVID-19 virus caused a global pandemic, threatening the lives and livelihoods of millions across the globe. As of this writing, 40 million Americans had filed first-time unemployment claims U.S. Department of Labor (2020, March 26). Employment and Training Administration. https://www.dol.gov/newsroom/releases/eta. The United States, with its historical reliance upon employers to cover many basic benefits, must overcome unique challenges in its recovery from this global crisis. In this article, we briefly describe the initial federal response; we then present the history of US benefits along with recent yet prepandemic benefit trends, and we conclude by presenting a potential path forward that may allow for both employers and workers to recover in a postpandemic society.</p>","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"53 1","pages":"24-42"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/0886368720947609","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"39876146","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Compensation and Benefits in a Pandemic and Post Pandemic World: Introduction to Compensation & Benefits Review Volume 53, Issue 1. 薪酬和福利在大流行和大流行后的世界:介绍薪酬和福利审查卷53，第1期。
Compensation and benefits review Pub Date : 2021-01-01 Epub Date: 2020-08-21 DOI: 10.1177/0886368720953347
Kristie A Abston, Phillip C Bryant
{"title":"Compensation and Benefits in a Pandemic and Post Pandemic World: Introduction to Compensation & Benefits Review Volume 53, Issue 1.","authors":"Kristie A Abston,&nbsp;Phillip C Bryant","doi":"10.1177/0886368720953347","DOIUrl":"https://doi.org/10.1177/0886368720953347","url":null,"abstract":"","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"53 1","pages":"3-7"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/0886368720953347","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"39876143","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
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