Benefits and Compensation Commons^™

"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 …

Behind The Student Loan Debt Crisis, New Benefits Solutions, Sarah Min

Capstones

Two years ago, when Scott Thompson took over tech startup Tuition.io as chief executive officer in 2016, he felt as though he had to educate his clients about his product — a new benefit, managed by his software company that allows employers to help their employees repay their student loans.

Today, he doesn’t feel that need. When he recently walked into a Fortune 20 company with a stack of documents, his prospective clients said they understood his pitch and hardly required the introductory material. “I don’t evangelize anymore. We very rarely educate any longer,” Thompson said.

When Tuition.io was founded …

Incentives: Achieving Business Results With The Right Pay Scheme, Fermin Diez

Asian Management Insights

Achieving business results with the right pay scheme.

Much has been said both for and against using incentives to drive business results—be it revenue and profit, or market share. Despite this, there is surprisingly little research, particularly in Asia, to guide practitioners on how different pay models affect decisions that lead to better company performance.

Ua3/10/2 Focusing On Self-Care, Wku President's Office - Caboni

WKU Administration Documents

Email from WKU president Timothy Caboni to faculty & staff regarding health insurance and wellness programs.

Can Maternity Benefits Have Long-Term Effects On Childbearing? Evidence From Soviet Russia, Olga Malkova

Economics Faculty Publications

This paper quantifies the effects of Russia’s 1981 expansion in maternity benefits on completed childbearing. The program provided one year of partially paid parental leave and a small cash transfer upon a child’s birth. I exploit the program’s two-stage implementation and find evidence that women had more children as a result of the program. Fertility rates rose immediately by 8.2% over twelve months. The increase in fertility rates not only persisted for the ten-year duration of the program, but it reflected large increases in higher-order births to older women who already had children before the program started.

A Third Class Of Worker: The Dependent Contractor, Lisa J. Fendrick

Student Publications

The following research paper is intended to address the worker classification issue that has intensified due to the rise of the gig economy. After reviewing the current literature on the subject, it will be made clear that a change must be made to the binary classification system that is used in the United States, and to the methods used to categorize workers within the system. This paper proposes the addition of a ‘dependent contractor’ category, which would be a subcategory of employee, and would fall between independent contractor and employee in terms of what benefits they would be entitled to. …

Ua3/10/2 Toward A Culture Of Performance, Wku President's Office - Caboni

WKU Administration Documents

Email from WKU president Timothy Caboni to faculty & staff regarding employee review and compensation.

The Industry And Occupation Incidence Of State Mandated Maternity Benefits, Adam Bahr

All Graduate Theses and Dissertations, Spring 1920 to Summer 2023

Government mandates are often used to promote equality in the workplace, often imposing additional costs upon employers. Economic theory suggest that these additional costs will be shifted onto the employees through a reduction in wages. However, when wage shifting is not an option due to anti-discrimination laws, how will employers respond to the additional costs imposed? Gruber (1994) found that wage shifting occurs when the groups benefiting from a government mandate are easily identifiable to the employer, despite the existence of anti-discrimination laws.

This study seeks to further the work of Gruber (1994) and examine wage shifting at an industry …

Striving To Earn More: A Survey Of Work Strategies And Tool Use Among Crowd Workers, Toni Kaplan, Susumu Saito, Kotaro Hara, Jeffrey P. Bigham

Research Collection School Of Computing and Information Systems

Earning money is a primary motivation for workers on Amazon Mechanical Turk, but earning a good wage is difficult because work that pays well is not easily identified and can be time-consuming to find. We explored the strategies that both low- and high-earning workers use to find and complete tasks via a survey of 360 workers. Nearly all workers surveyed had earning money as their primary goal, and workers used many of the same tools (browser extensions and scripts) and strategies in an attempt to earn more money, regardless of earning level. However, high-earning workers used more tools, were more …

Investigating The Impact Of Internationally Acquired Qualifications On Labour Market Performance: The Case Of Brazil, Charles Alves De Castro

Articles

The aim of this study is to examine the labour market performance of Brazilian students who have acquired international qualifications in the areas of engineering and science. A comprehensive analysis of the literature review demonstrates the importance of international qualifications covering both their benefits and challenges. The gaps found in the literature review are also discussed, as well as the need for a more concrete theoretical framework about the subject. The data used in this research was gathered by semi-structured one-to-one interviews conducted in both person and through telephone. The participants consisted of Brazilian students who have acquired international qualifications …

A Cross-Cultural Examination Of The Effect Of Employer Support On Employee Productivity, Shawn Tuman, Haley Lipton

Senior Honors Projects, 2010-2019

The purpose of this creative, collaborative, capstone project is to conduct a cross-cultural examination of the effect of employer support on employee productivity by compiling, examining, and synthesizing conclusions from existing research. In a world of growing globalization and technological innovation, the speed of productivity is often the cornerstone that differentiates successful businesses from unsuccessful businesses, providing a competitive advantage to the quick while the others fall behind. Often this increased level of efficiency comes at a cost beyond the price of the product and the salary of employees, a deeper, psychological cost. By reviewing research focused in the United …

Assessing Nonprofit Ceo Compensation: Does The Media Provide A Fair Perspective?, Amanda Atchison

Finance Undergraduate Honors Theses

The media plays an active role in forming external stakeholders’ perception of business matters. When it comes to nonprofit business, the media is a source of information that, in theory, works to bridge the gap between external stakeholders’ unfamiliarity with nonprofit regulation and what is actually required of the nonprofit sector. This concept is especially present regarding the topic of nonprofit CEO compensation. The goal of this paper is to discuss how media addresses nonprofit CEO compensation and to determine whether or not the media fairly portrays the entire story by assessing current data along with trends in historical data, …

Effective Resource Utilization In Arkansas Public Schools, Ryan Sanders

Industrial Engineering Undergraduate Honors Theses

Teacher pay in Arkansas public schools varies widely from district to district across the state. This pay discrepancy is driven by both the funds available to a district and by how these funds are allocated. There is a standard per student budget given to districts across the state, but this budget can be supplemented by additional property taxes collected on property within a district. This leaves districts with more highly valued property at an advantage. Districts are free to allocate their budget for teacher pay as they see fit, with constraints on number of students per teacher and minimum teacher …

How Managers Can Create A Fair Compensation Procedure In The Engineering Sector, Jose Banos Sanchez

Engineering and Technology Management Student Projects

This research has analyzed the feedback from managers and technicians in high tech companies when doing the individual evaluation of performance using a dualperspective approach. The research has established a list of categories and subcategories that all managers should include in a fair performance evaluation according to the feedback from different experts, avoiding potential bias described in Messick & Bazerman, (1996) and clearly known in advance by all the employees who will be evaluated. Finally, the paper concludes with an analysis of the potential impact and contribution to the employee’s satisfaction of alternatives methods of rewarding (using four options, money, …

Examining Generational Differences In The Workplace: Employee Engagement Practices And Their Impact On Retention Of Different Generations Of Human Resources Employees In Higher Education, Lamija Basic

Dissertations

Purpose: The purpose of this quantitative study was to identify the employee engagement practices that Baby Boomer, Generation X, and Millennial human resources (HR) employees in four-year private institutions of higher education (IHEs) in southern California perceive as most important to their retention. The secondary purpose of the study was to determine the similarities and differences between the engagement practices considered most important for retention by Millennial HR employees compared to Baby Boomer and Generation X employees in IHEs.

Methodology: A quantitative descriptive, nonexperimental research design was selected for this study. The population included three generations of HR professionals working …

National Income Inequality, Society, And Multinational Enterprises, Nathaniel C. Lupton, Guoliang Frank Jiang, Luis F. Escobar

Faculty Publications

This chapter calls for understanding the perspective of multinational enterprises (MNEs) on international differences in income inequality. The authors set a research agenda on how national differences in income inequality influence MNE expansion strategies. Applying a transaction cost framework, both negative and positive economic outcomes of income inequality, from the MNE's perspective, are identified. Low levels of income inequality may deter foreign investment, as MNEs prefer countries where they incur lower levels of transaction costs arising from interactions with various market and non-market actors. However, the positive effect of income inequality on location attractiveness will likely diminish at higher levels …

Ua25/2 Memoranda, Wku Human Resources

WKU Administration Documents

Memoranda issued by WKU Human Resources to faculty & staff via email.

• Employee Benefits Cost Chart, 1/1/2019
• Salary Increases, Employee Benefits Cost, 1/1/2019

Against Pay Secrecy, Jeffrey Moriarty

Philosophy Faculty Publications

Many firms keep pay secret. They do not make information about what their employees are paid available inside or outside of the firm, i.e., to other employees or to the public at large. Indeed, many firms discourage their employees from, or sanction them for, disclosing their pay. Against this, I argue that there are good moral reasons for firms to be transparent about pay. Pay transparency prevents injustice, promotes autonomy, and increases efficiency. After presenting the positive case for pay transparency, I defend it against objections, including the most common reasons firms give for keeping pay secret.

Risky Pay And The Financial Crisis: Who's Responsible?, Jeffrey Moriarty

Philosophy Faculty Publications

According to an existing “environmental” narrative, the financial crisis of 2007-2009 was due in part to executive compensation packages in the financial services industry that incentivized excessive risk-taking. Also according to this narrative, those who have a duty to protect society – principally, government regulators, but also firms themselves – are open to blame for how executives were paid, and must take steps to change executive compensation. This narrative is important but incomplete. I offer a supplementary “agential” narrative. According to this narrative, executives are open to blame for the financial crisis for taking socially excessive risks. Moreover, since executives …

A Multifaceted View Of Ceo Compensation And Performance: A Case Study, John Nirenberg

Journal of Sustainable Social Impact

This case addresses CEO pay, a topic that annually stimulates the question of whether or not executive compensation is based on performance or something else and why it is so high in absolute terms. The societal impact of the new class of executives among the largest companies in the United States set apart from the rest of the world in a cocoon of wealth and privilege inflames resentment among workers, widens an already unfathomable distance between those at the top and the rest of us, and endangers the social amity among citizens of the polity . Positive social change might …

The Relationship Between Teacher Attitudes Regarding Performance-Related Pay And Teacher Working Conditions, Audrey Nichols

Online Theses and Dissertations

This quantitative study examined the relationship between teacher working conditions and teacher attitudes toward performance pay in two turnaround schools. In the context of this study, teacher working conditions are defined as professional development, school leadership, and teacher collaboration. Teacher survey results are used as a means of data collection in this study to determine if any relationship exists between the defined teacher working conditions and teacher attitudes toward performance pay.

Perspectives On Sabbaticals And Job Satisfaction In Nonprofit Organizations, Beth Anne Spacht

School of Professional and Continuing Studies Nonprofit Studies Capstone Projects

For mission-driven organizations with limited resources to invest in employee salary and development, retaining top talent is a critical challenge. The monetary toll of turnover is particularly harmful to small organizations, which make up 66.3 percent of the nonprofit sector. To keep staff satisfied and incentivized to stay, nonprofits need to innovate creative new strategies to retain employees. The nonprofit sabbatical, a period of rest and renewal given to reward years of service, is one possible solution to reduce burnout and reward longevity. This exploratory study investigated the benefits and challenges of nonprofit sabbaticals in relation to theories of job …

Preparing For Retirement: An Intervention With The Seventh-Day Adventist Pastors In Brazil, Paulo Gonçalves Coelho

Master's Theses

Problem

The future of retirement is an issue that has attracted the attention of governments and private entities worldwide. The period for retirement requires preparation during active professional life so that the resources or assets accrued and added to the Instituto Naacional do Seguro Social and Instituto Adventista de Jubilação e Assistência can be sufficient to meet the costs of living in the period of retirement.

The objective of this work is to awaken the interest in this issue, bring enlightenment and information for those who wish to prepare for retirement and encourage choice a balanced financial position or strengthen …

Bang For The Buck: Understanding Employee Benefit Allocations And New Venture Survival, Jake G. Messersmith, Pankaj C. Patel, Christopher Crawford

Department of Management: Faculty Publications

Providing employee benefits is costly for new ventures, yet offering such inducements is often essential to developing human capital. While a broad combination of employee benefits could yield synergistic effects, adopting a large number of benefits may not be feasible for resource constrained ventures. To ensure survival, while limiting misallocation of scarce resources towards benefits that have lower returns, entrepreneurs must be selective in choosing the benefits that generate the most ‘bang for the buck’. Our study assesses the effects of employee benefit offerings on venture survival odds. Based on a longitudinal sample of 1012 US-based ventures from the Kauffman …