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Compensation and benefits review最新文献

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Infectious Disease: Protecting Workers and Organizations-The Role of Compensation & Benefits. 传染病:保护工人和组织——补偿和福利的作用。
Compensation and benefits review Pub Date : 2021-01-01 Epub Date: 2020-08-25 DOI: 10.1177/0886368720947332
William Marty Martin, Yvette Lopez, Thomas P Flannery, Bill Dixon
{"title":"Infectious Disease: Protecting Workers and Organizations-The Role of Compensation & Benefits.","authors":"William Marty Martin,&nbsp;Yvette Lopez,&nbsp;Thomas P Flannery,&nbsp;Bill Dixon","doi":"10.1177/0886368720947332","DOIUrl":"https://doi.org/10.1177/0886368720947332","url":null,"abstract":"<p><p>Infectious diseases at work can be endemic such as seasonal influenza and emerging such as the novel coronavirus 2019. Infectious diseases have an impact on employees and other types of workers. Compensation and benefits professionals are often at the forefront of preventing workplace infections, addressing workplace infections, and ensuring the continuity of talent when workplace outbreaks and business shutdowns occur. This article provides an overview of pertinent laws, key compensation decisions, and ways to refocus existing benefit programs to meet the challenge of not only just safety, health, and wellness but also infection prevention and control.</p>","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"53 1","pages":"43-55"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/0886368720947332","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"39876147","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
State and Local Government Pension Funding on the Eve of the COVID-19 Recession. COVID-19经济衰退前夕的州和地方政府养老基金。
Compensation and benefits review Pub Date : 2021-01-01 Epub Date: 2020-08-05 DOI: 10.1177/0886368720942388
John G Kilgour
{"title":"State and Local Government Pension Funding on the Eve of the COVID-19 Recession.","authors":"John G Kilgour","doi":"10.1177/0886368720942388","DOIUrl":"https://doi.org/10.1177/0886368720942388","url":null,"abstract":"<p><p>This article examines the funding of public pension plans through 2019. Particular attention is paid to the impact of the Governmental Accounting Standards Board's Standard No. 68. It addressed (1) discount rates, (2) amortization periods, (3) asset valuation and smoothing, and (4) the actuarial cost method used. The combined effect of these measures has been to increase the amount of public pension underfunding significantly. The actuarial funded ratio of the 126 plans in the Public Plans Database went from 101.9 in 2001 to 71.9 in 2019, on the eve of the COVID-19 recession. It will no doubt continue to worsen in the years ahead. The extent of that likely worsening is also explored.</p>","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"53 1","pages":"16-23"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/0886368720942388","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"39876145","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
Impact of Compensation on Inclusive Organizations 薪酬对包容性组织的影响
Compensation and benefits review Pub Date : 2020-12-18 DOI: 10.1177/0886368720971922
M. Irfan, O. Bhatti, R. K. Malik
{"title":"Impact of Compensation on Inclusive Organizations","authors":"M. Irfan, O. Bhatti, R. K. Malik","doi":"10.1177/0886368720971922","DOIUrl":"https://doi.org/10.1177/0886368720971922","url":null,"abstract":"Discrimination in compensation for minority groups and individuals with regard to gender, physical disability, religion, and culture affects inclusion in an organization. This study is a combination of two studies and endeavors to verify our initial inference that compensation gaps are significantly related to inclusion. A mixed method approach has been adopted; in first part of the study, compensation data obtained from 32 organizations (608 observations) have been analyzed quantitatively. The study finds significant correlation between components of compensation gaps and inclusion. Gender as basis of discrimination was found insignificantly correlated to compensation, while pay for performance was found negatively related to inclusion. We have proposed a model to predict feeling of inclusion if components of compensation and discriminatory factors are known. In second part of the study, based on 25 in-depth interviews, cognitive basis of compensation gaps has been divulged, and we conclude that implementation of compensation equity and removal of cognitive bases of discrimination seem mandatory actions for inclusion.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"74 1","pages":"103 - 129"},"PeriodicalIF":0.0,"publicationDate":"2020-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86297447","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
Research for Practitioners: The Growing Complexity of Benefit Design 面向从业者的研究:效益设计的日益复杂
Compensation and benefits review Pub Date : 2020-12-04 DOI: 10.1177/0886368720971923
T. Flannery, B. Bloom
{"title":"Research for Practitioners: The Growing Complexity of Benefit Design","authors":"T. Flannery, B. Bloom","doi":"10.1177/0886368720971923","DOIUrl":"https://doi.org/10.1177/0886368720971923","url":null,"abstract":"Benefit strategies are undergoing a major transformation and repurposing as organizations shift their focus from attraction and retention to engagement and performance. This research brief highligh...","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"23 1","pages":"088636872097192"},"PeriodicalIF":0.0,"publicationDate":"2020-12-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87365586","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
Reward Preferences of the Youngest Generation: Attracting, Recruiting, and Retaining Generation Z into Public Sector Organizations 最年轻一代的奖励偏好:吸引、招募和留住Z一代进入公共部门组织
Compensation and benefits review Pub Date : 2020-09-18 DOI: 10.1177/0886368720954803
Nana Amma A. Acheampong
{"title":"Reward Preferences of the Youngest Generation: Attracting, Recruiting, and Retaining Generation Z into Public Sector Organizations","authors":"Nana Amma A. Acheampong","doi":"10.1177/0886368720954803","DOIUrl":"https://doi.org/10.1177/0886368720954803","url":null,"abstract":"Generation Z is the youngest and newest entrants into the workforce. However, confusion about their characteristics, work values, and reward preferences hinders effort to attract, recruit, and retain this generational cohort into public sector organizations. Accordingly, this study investigates effective reward strategies for recruiting and retaining Generation Z into public sector organizations. I used an evidence-based research approach and an aggregative systematic review as the study methodology. The evidence curated from 32 studies reveals how the background and life experiences of Generation Z influence the importance they assign their work values, reward preferences, and how they prioritize rewards in terms of their employment decisions. Additionally, gender also influenced the importance Gen Z assigned to specific rewards. Overall, Gen Z’s strong attractiveness to specific extrinsic and intrinsic rewards makes public sector organizations a likely employer of choice and offers managers a viable strategy for attracting, recruiting, and retaining the youngest generational workforce.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"223 1","pages":"75 - 97"},"PeriodicalIF":0.0,"publicationDate":"2020-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85564949","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: 11
Employee Financial Wellness Programs: Promising New Benefit for Frontline Workers? 员工财务健康计划:一线员工的新福利前景?
Compensation and benefits review Pub Date : 2020-08-19 DOI: 10.1177/0886368720942371
M. Despard, Ellen G. Frank-Miller, Yingying Zeng, Sophia Fox-Dichter, G. Germain, M. Grinstein‐Weiss, Meredith Covington
{"title":"Employee Financial Wellness Programs: Promising New Benefit for Frontline Workers?","authors":"M. Despard, Ellen G. Frank-Miller, Yingying Zeng, Sophia Fox-Dichter, G. Germain, M. Grinstein‐Weiss, Meredith Covington","doi":"10.1177/0886368720942371","DOIUrl":"https://doi.org/10.1177/0886368720942371","url":null,"abstract":"Interest among employers is growing in employee financial wellness programs (EFWPs), a new type of benefit to address financial stress among employees. EFWP benefits include financial counseling, small-dollar loans, and savings programs that address employees’ nonretirement financial needs. Little evidence exists concerning the availability and use of and outcomes associated with EFWPs, especially among low- and moderate-income (LMI) workers who may be in the greatest need of these benefits. We present findings concerning awareness and use of EFWPs from a national survey of LMI workers (N = 16,650). Availability of different EFWP benefits ranged from 11 to 15% and over a third of workers were unaware of whether their employer offered an EFWP. Experiencing financial difficulties predicted both EFWP awareness and use suggesting that employers should take time to assess employees’ specific financial challenges to select benefits. Yet, use of EFWPs by LMI workers may suggest the need for better compensation and work conditions.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"26 1","pages":"156 - 174"},"PeriodicalIF":0.0,"publicationDate":"2020-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76081981","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: 6
‘We Are All in This Together’. Collective Bonuses and Incentives in the United Kingdom and Europe: The Real Performance-Related Pay? “我们都在这条船上”。英国和欧洲的集体奖金和激励:真正的绩效薪酬?
Compensation and benefits review Pub Date : 2020-08-18 DOI: 10.1177/0886368720947328
Duncan Brown
{"title":"‘We Are All in This Together’. Collective Bonuses and Incentives in the United Kingdom and Europe: The Real Performance-Related Pay?","authors":"Duncan Brown","doi":"10.1177/0886368720947328","DOIUrl":"https://doi.org/10.1177/0886368720947328","url":null,"abstract":"‘We are all in this together’ has been a common leadership cry during the coronavirus crisis. But do their rewards designs generally reinforce collective performance? Why have collective bonus and incentive plans made little headway in Europe and what is the evidence on their effectiveness? The author presents findings from a bonus and incentive research review carried out for a major oil company. He found two-thirds of companies operate variable pay plans, with three-quarters of them based on individual performance. Collective plans are, however, spreading in incidence. The research literature he found replicates the North American evidence, indicating collective schemes are associated with higher performance across a variety of metrics. But they are not universally successful. Risks include diminishing effectiveness over time and lack of employee understanding. The research highlights success depends on tailoring to suit the culture and using a range of high-performance work practices. The author concludes success is more likely where collective plans are viewed ‘not just as a vehicle for disseminating incentives but for imparting a sense of shared ownership’.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"19 1","pages":"175 - 192"},"PeriodicalIF":0.0,"publicationDate":"2020-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78495547","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
Five Experts Respond to Five Questions about Five Trends in Compensation and Benefits over the Next 5 Years 5位专家就未来5年薪酬福利的五大趋势回答5个问题
Compensation and benefits review Pub Date : 2020-08-14 DOI: 10.1177/0886368720942023
P. Bryant, Duncan Brown, Charles Cotton, Brad Hill, Michael J. Gibbs, M. Sturman
{"title":"Five Experts Respond to Five Questions about Five Trends in Compensation and Benefits over the Next 5 Years","authors":"P. Bryant, Duncan Brown, Charles Cotton, Brad Hill, Michael J. Gibbs, M. Sturman","doi":"10.1177/0886368720942023","DOIUrl":"https://doi.org/10.1177/0886368720942023","url":null,"abstract":"In January of 2020, five compensation and benefits experts were asked to weigh in on five questions. The questions were intended to unveil trends in the field of compensation and benefits management over the next 5 years. The expert responses are provided in the article. Additionally, the experts were each given an opportunity to address a topic not covered in the five questions that they believed will grow in importance to compensation and benefits management over the next 5 years. These responses are also provided in the article. The article ends with a brief summary of expected trends in compensation and benefits management over the next 5 years.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"26 1","pages":"138 - 155"},"PeriodicalIF":0.0,"publicationDate":"2020-08-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87840438","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: 3
Public Sector Compensation: An Application of Robust and Quantile Regression 公共部门薪酬:稳健和分位数回归的应用
Compensation and benefits review Pub Date : 2020-08-03 DOI: 10.1177/0886368720939406
S. A. Guajardo
{"title":"Public Sector Compensation: An Application of Robust and Quantile Regression","authors":"S. A. Guajardo","doi":"10.1177/0886368720939406","DOIUrl":"https://doi.org/10.1177/0886368720939406","url":null,"abstract":"This study assesses whether the theoretical compensation framework used to explain differences in public sector pay among full-time federal and state employees may also explain differences in pay at a local government level. In doing so, this study uses ordinary least squares (OLS) regression to test the application of the theoretical framework to a specific local government. Robust and quantile regression models are used subsequently to validate the findings obtained by the OLS model. The findings reveal that the covariates used to explain differences in compensation among full-time federal and state employees have similar effects at a local governmental level. While the OLS statistical model explains 26% (R2 = .26) of the variance, the robust regression model explains 39% (R2 = .39) of the variance. The percentage of variation explained by the quantile statistical models ranges from 14% (pseudo-R2 = .14) to 50% (pseudo-R2 = .50).","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"1 1","pages":"59 - 74"},"PeriodicalIF":0.0,"publicationDate":"2020-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83918309","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
Required Minimum Distributions 最低分配要求
Compensation and benefits review Pub Date : 2020-06-05 DOI: 10.1177/0886368720925187
J. Kilgour
{"title":"Required Minimum Distributions","authors":"J. Kilgour","doi":"10.1177/0886368720925187","DOIUrl":"https://doi.org/10.1177/0886368720925187","url":null,"abstract":"Required minimum distributions (RMDs) are an important part of individual requirement accounts and defined-contribution retirement plans including 401(k), 403(b) and 457(b) plans. Such plans are intended to provide retirement income for the account owner and his or her spouse. They are not intended to pass untaxed wealth on to the next generation. RMDs do that by requiring that a portion of the balance in an account is distributed (and taxed) each year beginning by age 70½ (recently extended to age 72). This article examines the origins and extensions of RMDs, how they are calculated and how they work. It then assesses the recently enacted SECURE Act and the proposed updated Internal Revenue Service tables of the life-expectancy factors used to calculate the amount of the annual RMDs.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"52 1","pages":"127 - 137"},"PeriodicalIF":0.0,"publicationDate":"2020-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85874614","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
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