Investment incentive policies have been major policy instruments used in Canada and elsewhere to achieve economic growth and stabilization. In this study an attempt is made to isolate the specific effects contained in these policies, and to measure their impact on investment expenditures in Canada. There are three major sections to the study. First, various well-known models of investment behaviour are used to illustrate how investment incentive policies may be expected to influence investment expenditures. Secondly, a group of major Canadian incentive policies are described in detail, together with an outline of the institutional framework in which the policies were conceived and operated. Thirdly, these major policies are incorporated into investment functions to test for their impact on investment expenditures. From the empirical analysis, the investment incentive policies do not appear to have influenced investment expenditures to any substantial degree. At the same time the cost of these policies in terms of revenue foregone has been substantial. The major conclusion is that the case for investment incentive policies as instruments of short run stabilization policy is extremely weak. / Thesis / Doctor of Philosophy (PhD)

Today there are requirements for large companies in Sweden to draw up sustainability reports to demonstrate their responsibility towards society and the environment. To achieve successful sustainability work, activities must be applied at all levels of the company. The company's CEO, who acts on behalf of the company's board and is responsible for the day-to-day management, is therefore assigned for the company's sustainability work. The CEO's incentive program has traditionally been characterized by financial goals, today the incentive programs also include sustainability goals. CEO salaries have increased in recent years, which has raised skepticism among the company's stakeholders regarding the effect of sustainability goals in the incentive programs. The purpose of the essay is to investigate which compensation and whether the presence of sustainability goals in the CEO's incentive program relate to the company's sustainability performance. To investigate this, a quantitative method has been applied where a regression analysis has been carried out. The essay's selection includes Swedish listed companies on the lists Mid Cap and Large Cap. The results show that the basic salary and the presence of specific sustainability goals relate positively to the company's sustainability performance. Based on the results, the incentive programs for the CEO may need to be reconstructed to achieve increased sustainability performance. / Idag föreligger krav för stora företag i Sverige att upprätta hållbarhetsredovisning för att visa sitt ansvarstagande gentemot samhället och miljön. För att åstadkomma framgångsrikt hållbarhetsarbete måste aktiviteter tillämpas på alla nivåer i företaget. Företagets VD som agerar på uppdrag av företagets styrelse och har ansvar över den löpande förvaltningen tilldelas därför ansvar för företagets hållbarhetsarbete. VD:ns incitamentsprogram har traditionellt sett präglats av finansiella mål och idag innefattar incitamentsprogrammen även hållbarhetsmål. VD-lönerna har de senaste åren ökat vilket väckt en skepticism hos företagets intressenter angående effekten av hållbarhetsmål i incitamentsprogrammen. Syftet med uppsatsen är att öka kunskapen om vilka ersättningar, samt om förekomsten av hållbarhetsmål i VD:ns incitamentsprogram relaterar till företagets hållbarhetsprestanda. För att undersöka detta har en kvantitativ metod tillämpats där en regressionsanalys genomförts. I uppsatsens urval ingår svenska börsnoterade företag på listorna Mid Cap och Large Cap. Uppsatsens resultat visar att grundlönen och förekomsten av specifika hållbarhetsmål relaterar positivt till företagets hållbarhetsprestanda. Incitamentsprogrammen till VD:n kan utifrån resultatet behöva rekonstrueras för att uppnå ökad hållbarhetsprestanda.

This paper investigates the effect of CEO compensation structure on the risk-taking of the firms in Sweden. In addition, the study examines whether the gender of the CEO plays a role in this relationship. In the recent decades, there has been a drastic increase in the use of variable pay in the CEO compensation package, motivated by the alignment of risk preferences between shareholders and CEOs. However, researchers have failed to reach a unanimous conclusion regarding the effect of variable pay on risk-taking. This study examines the companies listed on Nasdaq OMX Stockholm, comprising 643 observations during the three-year period from 2017- 2019. The results from this study find no positive relationship between compensation and risk-taking as predicted by the agency theory. The study results confirm no or negative relation, depending on the risk measure; indicating that increased CEO variable compensation reduces firm risk through less financial leverage and no significant relationship is found between variable pay and volatility of stock return. Moreover, when examining the gender aspect of risk-taking, no significant difference is found and gender has no impact in the effect of compensation structure on risk-taking.

Redevelopment of brownfield sites has become increasingly popular since the inception of voluntary cleanup programs in the early to mid 1990’s. Local governments have begun to offer incentives to private developers or land owners to offset costs associated with contamination and encourage the redevelopment of properties that are typically underutilized. Incentives may take several forms including, but not limited to, fast-tracked project approval, risk based cleanup standards, liability relief, tax breaks, and direct funding assistance. This study investigates how incentives that are offered by local governments to private developers or land owners influence the rate of redevelopment in their sphere of influence. A survey was administered to local governments throughout the State of California to determine how incentives are used for the redevelopment of brownfields. Results from this study show a preference by participating local governments to offer direct funding assistance, which may be directly linked to a relative level of inexperience.

Four groups of 12 rats each received constant medium size rewards of nine 45 mg Noyes pellets prior to nonrewarded (N) and nonrewarded punishment (P) (0.25 rna shock of 0.1 sec duration) trials and either large (L) size rewards of sixteen 45 mg pellets· or small (S) size rewards of two 45 mg pellets following N and P trials in a runway. Following acquisition each of the four groups was randomly subdivided into either continuous N or continuous P extinction conditions. This resulted in a two X two X two completely randomized factorial design with the variables and its levels being L and S Post N reward magnitudes, Lands' Post P reward magnitudes, and N and P extinction conditions. In acquisition, reward magnitude did not significantly affect performance. In extinction, large Post N reward magnitude produced larger resistance to extinction (Rn) than small Post N reward magnitude in the run and in the goal sections of the runway. The Post P reward magnitude did not affect performance in either acquisition or extinction. Higher Rn in the goal speed was reflected by the groups that received large Post N reward magnitude in the N extinction condition relative to the P extinction condition. The results of the present study were basically consistent with Capaldi's sequential theory with regard to Post N reward magnitude but not to Post P reward magnitude.

京都大学 / 新制・課程博士 / 博士(社会健康医学) / 甲第24290号 / 社医博第126号 / 新制||社医||12(附属図書館) / 京都大学大学院医学研究科社会健康医学系専攻 / (主査)教授 今中 雄一, 教授 西浦 博, 教授 寺田 智祐 / 学位規則第4条第1項該当 / Doctor of Public Health / Kyoto University / DFAM

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Магистерская диссертация состоит из введения, двух глав, заключения, библиографического списка, приложений. В теоретической части представлены теоретические аспекты изучения системы стимулирования персонала, общее представление о системе стимулирования персонала, анализ современных тенденций системы стимулирования персонала, модель системы стимулирования персонала в организациях. В практической части описывается общая характеристика ООО «ПиК», рассматриваются особенности реализации модели системы стимулирования персонала на примере исследуемого предприятия. В заключении подведены итоги в соответствии с поставленными задачами. / The master's thesis consists of an introduction, two chapters, a conclusion, a bibliographic list, and appendices. The theoretical part presents the theoretical aspects of studying the personnel incentive system, a general idea of the personnel incentive system, an analysis of current trends in the personnel incentive system, and a model of the personnel incentive system in organizations. The practical part describes the general characteristics of LLC "PiK", discusses the features of the implementation of the model of the personnel incentive system on the example of the enterprise under study. In conclusion, the results are summarized in accordance with the tasks set.

Title: Incentive Systems Related to Sustainability - Are They Efficiently Structured within Nordic Fast Fashion? Problematization: Incentive systems play an important role in guiding and motivating employees towards the goals regarding sustainability for business. The problem that this thesis investigates is that the incentive systems of nordic fast fashion businesses might not be efficiently structured to contribute to the sustainability work. Purpose: The purpose of this study is to investigate the current incentive systems within fast fashion businesses and the relation to sustainability within these systems, in order to determine if the structure of the incentive systems are efficient. Research Questions: (1) How could the sustainability work of nordic fast fashion businesses be enhanced by incentive systems? (2a) What kind of incentive systems are integrated within the fast fashion businesses today, and to what extent are they related to sustainability? (2b) In what way can an efficient sustainability-integrated incentive system provide a potential solution for fast fashion businesses to become more sustainable? Method: In order to study this phenomenon of efficient sustainability-integrated incentive systems, a qualitative approach has been implemented. The qualitative approach was conducted through a multiple case study consisting of an interviewing process as well as a document analysis of the case businesses for the study. Results: The result retrieved from this study manifest that the current incentive systems are heavily focused on financial targets, while being inefficient sustainability-wise in integration and motivation on individual plans. Although the case businesses proved to be valuing and targeting sustainability work to a large extent, the work seems to be excluded from the incentive systems for employees, as the systems are lacking implementation of sustainability as well as clear motivation of the employees. Refusing employees the possibility to influence the targets on their own, and thereby obstructing the ability to actually influence sustainability work according to the incentive theory of motivation and Expectancy theory.  Practical Implications: This thesis provides a good ground to argue for an actual lack of action among fast fashion businesses to make a difference, sustainability wise. The presented factors argue for there actually being more to do to enhance sustainability, while proving that there is reason for trying the sustainability integrated incentive systems approach. Keywords: Incentive System, Fast Fashion, Sustainability, Motivation, Management Control

Nonindustrial private forest (NIPF) landowners have been major players in increasing forest productivity and improving forest health. Understanding what factors influence landowner participation in government programs, and furthermore, what factors determinate how quickly after harvest landowners regenerate, is critical for developing policies to improve landowner participation in government assistance programs and timely regeneration of harvested lands. Two studies were conducted to investigate these issues. The necessary data were obtained through a 2006 telephone survey of randomly selected Mississippi NIPF landowners. Factors considered included an array of land, ownership, management, and demographic characteristics. In the first study, a two-step landowner behavior model was constructed to explain NIPF landowner participation in government incentive programs, conditional on their awareness of these programs. The second study used duration analysis to analyze the time elapsed between harvest and regeneration. Interest in timber production, past regeneration experience, education, and membership in forestry organization influenced NIPF landowner knowledge of incentive programs and were significant predictors of participation. Those NIPF landownersn who regenerated, did so on average, 11 months after harvest. After the 16th month following harvest, the probability of regenerating harvested lands decreased rapidly. The interval between harvest and reforestation was reduced by maintaining an interest in timber production, consulting a forester to coordinate the harvest, residing on the forest land, having planted pines, and increasing timber prices.