Benefits and Compensation Commons^™

The Futurist, Ryan Stenquist

Marriott Student Review

Ubiquitous self-driving cars, robot workers, and massive political shifts may seem far away and irrelevant to our day to day lifestyles. However, Mr. Schenker proves that these changes are fast-approaching and come as timely responses to the problems and opportunities of today.

The Impact Of Decreasing Defined Benefit Plans On Employee Turnover, Melissa Claire Gregory

EURēCA: Exhibition of Undergraduate Research and Creative Achievement

The gradual adoption of defined contribution retirement plans has been a significant change in the occupational pension system in the United States over the last few decades. By transitioning from defined benefit plans to defined contribution plans, companies are shifting the financial risk associated with saving for retirement onto the employee. Though the shift of this financial risk is the primary concern for many, there are other side effects that this transition may bring about. The principal side effect observed in this research is the potential of defined contribution plans to dis-incentivize employee loyalty and contribute to increased employee turnover …

Unretentive Incentives, Rebekah Paradis

Student Scholar Showcase

In the workplace, managers often offer monetary rewards or incentives as instantaneous motivators in hopes that it will alter employee behavior. Unfortunately, although these rewards have been proven to yield desired outcomes, their impacts are short lived as managers create an environment based on extrinsic motivation. When an employee works solely to receive a paycheck it is already challenging to keep them, as other companies can offer them comparable, if not better, salaries. It is even harder to retain an employee who is accustomed to receiving an incentive with a particular behavior when the reward is no longer an option, …

Testing The Gender Role-Perception Theory: A Proposed Explanation For The Lack Of Maternity Leave Policy In The United States, Erica R. Boucher

Student Publications

The United States is the only industrialized country in the world to not have a federally mandated paid maternity leave. While there is an obvious lack of maternity leave policy in the United States, there is not adequate explanation of this lack. There are some current theories used to explain this problem, such as Hofstede’s theory of individualism, and historical influence, but they are not able to fully explain why there is not maternity policy in the United States. A new proposed theory, the Gender Role-Perception Theory combines gender roles in the United States and attitudes/perceptions towards working mothers to …

Ua3/10/2 Pension Reform, Wku President's Office - Caboni

WKU Archives Records

Email from WKU president Timothy Caboni to faculty & staff regarding Kentucky state pension reform.

Ua3/10/2 Pension Reform Bill Filed, Wku President's Office - Caboni

WKU Archives Records

Email from WKU president Timothy Caboni to faculty & staff regarding Kentucky state pensions.

Abuses And Penalties Of A Corporate Tax Inversion, James G.S. Yang, Leonard J. Lauricella Professor, Frank J. Aquilino

Department of Accounting and Finance Faculty Scholarship and Creative Works

There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously eroded. This practice is known as “corporate tax inversion”. This paper discusses the abuses and penalties of this phenomenon. It is rooted in some deficiencies in the U.S. tax law. This paper points out that the U.S. has the highest corporate tax rate in the world. It imposes tax on worldwide income. It permits deferral of tax on …

Evaluating Kentucky State Pension Plans In The 2000s And Best Practices Moving Forward, Sarah Alegria

MPA/MPP/MPFM Capstone Projects

The Commonwealth of Kentucky sponsors three different pension retirement systems. This includes Kentucky Employee Retirement System, Teacher’s Retirement System, and Kentucky’s Judicial Form of Retirement System. Kentucky has one of the worst funded pension retirement plans and is currently facing shortfalls of about $43 billion (PEW, 2013). Between 1998-2008, Commonwealth of Kentucky’s legislators made many detrimental policy decisions that negatively affected its Pension Retirement System. The most impacting includes:

• Enhancements of Benefits in the Nineties
• Changing Final Compensation from the average of five-years to the average of three-years
• Mandated Yearly Cost of Living Adjustments (COLA)
• Not requiring the State to …

Founding Conditions And Benefit Offerings: Evidence From U.S. Startups, Xiang Yi, Yang Xu

Research, Publications & Creative Work

• Purpose: This paper tries to answer the following research question: At the time of founding of a startup, what entrepreneurial conditions would influence the long-term offerings of HR benefits? To answer this question, our study examines the effects of four founding conditions of startups – total assets, founder’s education, industry experience and startup experience –on the basis of the resource-based view of firms.

• Design/methodology/approach: Using data from the Kauffman Firm Survey (KFS) conducted in the period 2005-2010, this paper analyzed the relationships between the founding conditions and the offering of HR benefits by 4148 new ventures during the first five …

Family Medical Leave Act: The Impacts On Family Relationships, Jaycie J. Case, Jennifer Newquist

School of Human Sciences Research Showcase

The Family and Medical Leave Act (FMLA) authorizes eligible employees of covered employers to take unpaid, job-protected leave for specified family and medical reasons (H.R. 1, 1993). This policy allows for a total of 12-weeks of leave within a 12-month period. While this may be sufficient in terms of time off, it is still unpaid. Compared to other nations, the United States still lags behind on providing benefits and protections for employees who have taken on the role of caretaker (Arellano, 2015). This white paper will explain how employees benefit from paid maternity/paternity and family medical leave.

University President Compensation: A Complex Examination Of Its Determinants And Consequences, Sheila Keener

Theses and Dissertations

This dissertation examined the controversy surrounding the high levels of compensation paid to university presidents. To do this, the first half of this dissertation includes a systematic review of the existing literature regarding the relation between university performance and university president compensation in nonprofit universities. The second half of this dissertation attempts to replicate the findings from the systematic review with more current data. Several gaps identified in the literature, including the effects of analyzing specific compensation components, the effect of university president compensation on subsequent university performance, potential nonlinear relations, and how relations between university performance and university president …

Canines At The Company, Felines At The Factory: The Risks And Rewards Of Incorporating Service Animals And Companion Animals Into The Workplace, Rebecca J. Huss

Dickinson Law Review (2017-Present)

With unemployment rates at historically low levels, the ability of an employer to attract and retain productive employees is key to a company’s success. Simultaneously, the percentage of persons in the United States with disabilities is increasing. Additionally, many persons without disabilities consider allowing companion animals at work a valuable employee benefit. This Article focuses on the legal and workplace implications of incorporating service animals and companion animals at work.

This Article begins by analyzing when an employer must accommodate a request by an employee with a disability to be accompanied by a service animal at work under the Americans …

Determinantes Del Subempleo En El Municipio De Yopal Casanare 2012 - 2017, Yenny Mabel Ortiz Gutiérrez, Luis Ángel Moreno Galeano

Maestría en Estudios y Gestión del Desarrollo – MEGD

Esta investigación tiene como propósito identificar los determinantes del subempleo en la ciudad de Yopal, capital del Departamento de Casanare, en Colombia, a través de un modelo probit. Este modelo permite identificar las posibles causas en este territorio y enfocar las decisiones de políticas públicas que tengan un efecto directo para mejorar la calidad de los empleos existentes y promover trabajos que dignifiquen a las personas, siendo adecuados en términos de competencias, horas e ingresos. Para ello, se emplean microdatos de la Gran Encuesta Integrada de Hogares para el período 2012-2017. Como hallazgo principal, se tiene que, en el Municipio …

Are Women Executives Hurting Firm Performance? An Examination Of Gender Diversity On Firm Risk, Performance, And Executive Compensation, Krystal Diane Sung

CMC Senior Theses

In order to assess the continuing imbalance of top executives between genders, I examine the effects of gender diversity within top management teams on firm risk, performance, and executive compensation. Capitalizing on previous analysis, I apply three unique differentiators. First, I utilize current data from 2012 to 2017 from Compustat, CRSP, and ExecuComp. Second, I provide a unique subset view on a firm and individual performance of female CEOs to examine executive compensation. Third, my scope of analysis expands to S&P Composite 1500 companies. I use separate models to estimate the effect of gender diversity on firm risk by examining …

Análisis Del Efecto Histéresis En El Sector Agropecuario: Implicaciones En La Producción Y Empleo Rural En Colombia Después De La Apertura De Los Años Noventa, Héctor Felipe Chaves Garzón, Alison Angélica Garavito

Economía

La instauración del nuevo modelo económico en la década de los 90 para Colombia trajo una restructuración en todos los sectores económicos. Los cambios en el sector agrario se evidenciaron en la trasferencia de factores productivos hacia sectores no transables de la economía y en el cambio del uso del suelo, que trajo consigo una mayor concentración de la tierra y dependencia externa para la provisión de alimentos. La teoría ortodoxa sostiene que los sectores económicos fluctúan a través de una tendencia de largo plazo, tendiendo a un equilibrio; sin embargo, no tiene en cuenta que la historia trasciende del …

Determinantes De La Calidad Del Empleo Y Satisfacción En El Trabajo En El Sector De Mantenimiento Y Reparación De Vehículos Automotores, William David Vargas Cortes

Economía

El presente trabajo analiza las diferentes problemáticas que presentan los trabajadores del sector automotriz en Colombia, aquellos vinculados a la rama económica de mantenimiento y reparación de vehículos automotores. Para ello se realiza una estimación de los determinantes de la calidad del empleo (en materia de protección y bienestar social que tienen dispuestas los trabajadores para el desarrollo de su labor) y de su satisfacción laboral, a partir de la construcción de un índice de calidad laboral y de la satisfacción que presentan los trabajadores respecto a los empleos que poseen para el periodo 2009-2014, gracias a resultados de la …

Determinantes Macroeconómicos En El Incremento Del Salario Mínimo En Colombia Entre Los Años 2001-2017, Tatiana Catherine Vega Ramírez

Economía

El incremento del salario mínimo en las compañías aseguradoras es importante ya que mediante el aumento anual del salario mínimo, se estima el cálculo del pago de las rentas vitalicias que las aseguradoras deben realizar a sus clientes.

Las rentas vitalicias son una forma de pensión vida-ahorro donde el individuo o beneficiario (Pensionado) acuerda con su aseguradora el pago de una renta periódica hasta su fallecimiento a cambio de una prima única.

El salario se define como todo lo que involucre alguna retribución de servicios, es entonces, no sólo la remuneración ordinaria, fija o variable, sino además todo lo que …

Análisis De Los Diferenciales Salariales En Las Actividades Económicas De Las 13 Áreas Metropolitanas Según Género 2010-2018, Lady Lizeth Zamora Díaz

Economía

El objetivo del presente estudio es realizar un análisis de los diferenciales salariales y capital humano en las actividades económicas en las 13 áreas metropolitanas según género en el periodo de 2010-2018 en base a la Gran Encuesta Integral de Hogares (GEIH). Para el procesamiento de datos se emplean técnicas de evaluación de estadística descriptiva y la estimación de funciones mincerianas para trabajadores asalariados y sus niveles de educación. Además, se establece el coeficiente de Oaxaca, con el fin de determinar si existe o no discriminación salarial por género. Se encuentra que durante el 2010 las mujeres ganaban en términos …

Pobreza Multidimensional En El Pacífico Colombiano 2010 - 2016, Lizeth Dayana Manzano Murillo, Laura Antonia Maturana Cifuentes

Economía

La pobreza es un fenómeno presente en muchos países de mundo, y un problema prioritario en las políticas de desarrollo económico y social, por lo que se hace pertinente estudiarla de manera rigurosa, analizando sus determinantes, y sus vínculos con los diferentes factores socioeconómicos de la población. Como bien se sabe, el Pacífico Colombiano es la región más pobre del país; cuenta con el menor ingreso per cápita, y elevadas tasas de pobreza monetaria y multidimensional. El objetivo de esta monografía de grado es analizar la pobreza en el Pacífico Colombiano, considerando la aproximación multidimensional, implementando de manera detallada la …

"Flaw-Backs:" Executive Compensation Clawbacks And Their Costly Flaw, Connor Douglas Maag

The Journal of Business, Entrepreneurship & the Law

Saving money should not be expensive. Compensation “clawbacks” are a legal mechanism for companies to reclaim employee compensation, but the legislative framework is complex and disorganized. There are four primary federal claw-back provisions: Sarbanes-Oxley § 304, Dodd-Frank § 954, 12 U.S.C.A. § 5221(TARP), and Dodd-Frank § 956—as well as voluntary contractual clawback policies. This comment untangles the web of clawback legislation by overlaying each clawback mechanism to extract a single, clear, and concise description of executive compensation clawbacks, called the “Comprehensive Clawback Coverage.” The Comprehensive Clawback Coverage reveals a major flaw in the legal and regulatory framework: clawbacks increase agency …