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This study provides a detailed description of full-time faculty salary and fringe benefits in US public community colleges by state and by 2005 Carnegie basic classification type for the academic year 2003-2004. This classification is used to analyze data from the National Center for Education Statistics' Integrated Postsecondary Educational Data System (IPEDS). Further analysis clusters states into the following groupings: states with/without collective bargaining agreements, states with/without local appropriations, large megastates versus nonmegastates (using the methodology developed by Grapevine at Illinois State University), and the impact of California on the nation's salaries and fringe benefits. The analysis showed high level of variation of salaries paid by the type of community college (rural, suburban, and urban serving) in the US. The nation's average salary for full-time faculty was $52,598. Rural serving small institutions faculty salary was $18,754 or 45 % less than the nation's average. Salaries in colleges with collective bargaining agreement were higher than in colleges without collective bargaining agreements. Faculty teaching in suburban serving colleges with local taxation had the highest salaries, $61,822 within colleges with access to local support. Suburban serving multiple colleges in megastates had the highest faculty salary average, $64,540 as compared to $42,263 for rural serving colleges in non-megastates. California may be a state with a very high cost of living; however, that does not diminish the fact that community college faculty are among the highest paid faculty in the nation. Colleges with collective bargaining agreements, with local appropriations, and in megastates, tended to have better benefits packages for their faculty. This study includes recommendations for further research, including a recommendation that a quantitative statistical analysis be undertaken to show statistical significance in salaries and fringe benefits among collective and non-collective bargaining states, a study addressing the faculty and leadership challenges that community colleges will be facing soon should be done, and that a similar study be done that includes tribal colleges.

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Submitted by Elba Lopes (elba.lopes@fecap.br) on 2015-12-21T14:12:16Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Ana_Cristina_Russo_Nascimento.pdf: 9067895 bytes, checksum: f5d0854e1572e991b963b73b2414e563 (MD5) / Made available in DSpace on 2015-12-21T14:12:17Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Ana_Cristina_Russo_Nascimento.pdf: 9067895 bytes, checksum: f5d0854e1572e991b963b73b2414e563 (MD5) Previous issue date: 2015-08-04 / It has been a challenge for companies and scholars the issue of alignment of interest between owners and executives, called agency problems. Among its various views and administrative tools, created with the purpose of mitigating these problems the salary of the executive which can be a tool of encouragement when it is compensated in a variable way linked to purposes which set challenges to add value to the companies and thus a higher return to stockholders. There are claims in this context that the remuneration models which determine long-term goals are more appropriate, once they enable measure tangible results for organizations. Thereforeaim of this study was to investigate the relationship between the presence of variable remuneration linked to long-term goals and business performance as well as the behavior of that financial performance by business sector. One hundred fifty-fivepublicly traded companies were analyzed in 2010, which information has been extracted from References Forms (FR). The indicators used were Enterprise Value, EBITDA and Total Return to Shareholders (TRS), constructed with data provided by the Econom??tica System, for the period from 2010 to 2013. The significance of variables was tested using the method of Ordinary Least Squares (OLS), and the figure which was carried out showed statistical significance the impact on the type of remuneration on the financial performance of the sample only for the indicator Enterprise Value, the results suggested that the long-term goal linked to the remuneration can positively influence the company's performance. / A quest??o do alinhamento de interesse entre acionistas e executivos, denominada problemas do agente-principal, tem sido um desafio para empresas e estudiosos. Dentre seus diversos aspectos e ferramentas administrativas, criados com o prop??sito de mitigar esses problemas, est?? a remunera????o do executivo que pode ser instrumento de incentivo, quando paga de modo vari??vel atrelada a finalidades que estabele??am desafios para agregar valor ??s empresas e, assim, maior retorno aos acionistas. Nesse contexto, h?? afirma????es de que os modelos de remunera????o que determinam metas de longo prazo s??o mais adequados, uma vez que possibilitam aferir resultados concretos para as organiza????es. Assim, o objetivo deste estudo ?? verificar a rela????o entre a presen??a de remunera????o vari??vel atrelada a metas de longo prazo e o desempenho empresarial, bem como o comportamento do referido desempenho financeiro por setor de atividade. Foram analisadas 155 empresas de capital aberto no ano de 2010, cujas informa????es foram extra??das dos Formul??rios de Refer??ncias (FR). Os indicadores empregados foram Valor da Empresa, LAJIDA e Retorno Total ao Acionista (RTA), constru??dos com dados fornecidos pelo sistema Econom??tica, para o per??odo de 2010 a 2013. A signific??ncia das vari??veis foi testada recorrendo ao m??todo dos M??nimos Quadrados Ordin??rios (MQO), e as estimativas realizadas mostraram signific??ncia estat??stica do impacto do tipo de remunera????o sobre o desempenho financeiro da amostra apenas para o indicador Valor da Empresa, cujos resultados sugeriram que o objetivo de longo prazo vinculado ?? remunera????o pode influenciar positivamente o desempenho da empresa.

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Title from first page of PDF document. Includes bibliographical references (p. 47-49).

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Thesis (Ph.D.)--Mississippi State University. Department of Political Science and Public Administration. / Title from title screen. Includes bibliographical references.

The Internal Revenue Code invokes the concept of reasonableness as the major qualification for the stockholder executive compensation deduction for federal income tax purposes. However, neither the Code nor Regulations contain general guidelines for determining reasonable compensation. Consequently, disputes with the IRS are frequent, resulting in substantial litigation. The primary hypothesis of the study was that the IRS guideline variables were incapable of discriminating taxpayers who have won litigated reasonable compensation cases from those who have lost. The secondary hypothesis was that the IRS guideline variable group, the court case variable group, or the two groups combined were equally powerful in discriminating taxpayers who have won litigated reasonable compensation cases from taxpayers who have lost. The study included all unreasonable compensation cases litigated in the Tax Court from 195^ to September, 1980. Only cases related to the reasonableness of officer-shareholder compensation of closely-held corporations were included.