Abstract A Study for the Influence of Compensation System, Organization Climate to Employee Performance ¡Ð Taking Traditional Textile Companies as Examples Recently textile companies in Taiwan have been, more or less, through business transformation with e-knowledge management of resources integration, supply chain collaboration and globalization, in order to enhance their own competition threshold for the ubiquity of marketing battles. In such delicate tasks, issue of human resources exhibits a pivot role to reach the designated goals. Compensation system is then considered as the most direct aspect to relate the issue. In this study, a factorial design is conducted to find a better compensation system to enhance employee performance for traditional textile companies. To probe intrinsic influence among variables, aspects of compensation system¡]CS¡^, organization climate¡]OC¡^and employee performance¡]EP¡^are examined. 407 questionnaires were collected, and provided to verify existence of related assumptions in this study. Results can be concluded as followings¡GA ¡V It is mutually significant for CS to all the constituted phases of EP, and to those of OC¡FB ¡V It is mutually significant for the constituted phases¡]employee orientation, human communication and responsibility trend¡^of OC to the constituted phase¡]task performance¡^of EP. It is mutually significant for the constituted phases¡]employee orientation and human communication¡^of OC to the constituted phase¡]contextual performance¡^of EP¡FC ¡V It is significant for duty compensation and performance compensation of CS to employee orientation of OC. It is significant for duty compensation of CS to human communication of OC. It is significant for performance compensation of CS to responsibility trend of OC¡FD ¡V It is significant for employee orientation and human communication of OC to task performance and contextual performance of EP. It is significant for procedure regulation of OC to contextual performance of EP¡FE ¡V It is significant for duty compensation of CS to task performance and contextual performance of EP¡FF ¡VOC acts as a factor of intermediate effect between CS and EP. According to this study, traditional textile companies shall pay more attention to junior employees/rookies, design of CS, influence of CS to EP, influence of intermediate effect from OC to CS and EP. Key words¡Gcompensation system, organization climate, employee performance.

It is a trend that more and more Taiwan businessmen to invest in Mainland China for the reason of the low-pay labor force and open policy from the China government. The degree of perception of compensation system and the leadership style to the China employees working in the Taiwan enterprises in China has great influence to the enhancement of the retention rate and the morale of the well performed employees in a company, and the increment of the quality of the performance. This research is based on the 327 copies of the questionnaires collected from the Taiwan enterprises, focused on the variables of the perception of the ¡§Compensation System¡¨ and the ¡§Leadership Style¡¨, and did the statistical analysis to get the result from the enpirical study. The following are the summary of the research: 1.The employees with different generics will have significant difference in each dimension of the perception of the ¡§Compensation System¡¨ , ¡§Leadership Style¡¨ and the ¡§Organizational Commitment¡¨. 2.It has significantly affect to the ¡§Organizational Commitment¡¨ in different degree of each dimension of the perception of the ¡§Compensation System¡¨. 3.Different ¡§ Perception of Leadership Style¡¨ has the significantly affect to the degree of ¡§Organizational Commitment¡¨. 4.The variable of different background of the employee has the significantly affect in the ¡§Perception of Compensation System¡¨ and the ¡§Perception of Leadership Style¡¨ to the degree of ¡§Organizational Commitment¡¨. Based on the above result, the researcher has the following suggestions to ABC Company: 1.Pay close attention to the degree of the perception of the compensation system that the employees have, and design the complete compensation system. 2.Set up fair and reasonable promotion system that should be evaluated by dynamic performance evaluation . 3.Provide the reasonable reward to the employees through performance evaluation system in addition of reasonable compensation system, and build up the correct concept to the employees that the more effort the more gain. 4.Motive management to adjust leadership style based on different missions and work environment. 5.Set up retention plan and the career plan for the employees. 6.As to the high-educated employees, the design of their jobs should be more challenging, flexible and self-decisive. 7.Set up the education and training plan for the purpose of reinforcing the team cohesiveness and awareness. 8.The Taiwan staff should be positively to get involved in the daily life of the China colleagues, for the purpose of maintaining the healthy organizational atmosphere. In general, they need to enhance the degree of China employees¡¦ organizational commitment, in order to get the best management effectiveness and achieve the goal of the business management.

In this age of variation and renovation, enterprise internationalization dominates the competition of enterprises. Confronted by keen competition, pursuing of sustainable management and development and promoting competitive superiority, the enterprises often adopt human resource management to inspire employees with hope to achieve and exceed the expectation of the organization. However, performance appraisal and compensation system are highly valued by the employees in human resource management. As for compensation system, the employees would measure the difference between what they actually acquire and what they expect to acquire and react on how much they identify with the organization and on their performance as well. This research aims at understanding how the below factors, performance appraisal cognition, compensation system cognition and personality traits influence the organizational commitment under the mediating effect of organizational justice. A questionnaire investigation was adopted in this research. Accessible population targeted on companies defined as honorary trainers of SMEs by Small and Medium Enterprise Administration in Ministry of Economic Affairs. Totally there are 500 questionnaires sent out of which 236 samples are retrieved. Weeding out 6 shares of ineffective ones without complete filling-in, there are 230 effective samples. Exploratory factor analysis, multiple regression analysis and path analysis methods are applied in the analysis and the result is as the following: 1¡BAmong performance appraisal cognition, compensation system cognition and organizational justice presents positive influence. 2¡BBetween organizational justice and organizational commitment presents positive influence. 3¡BBetween performance appraisal cognition and organizational commitment presents positive influence. 4¡BBetween compensation system cognition and organizational commitment presents positive influence. 5¡BIn addition to direct positive influence on organizational commitment, performance appraisal cognition also affects it via mediating effect of organizational justice. 6¡BIn addition to direct positive influence on organizational commitment, compensation system cognition also affects it via mediating effect of organizational justice.

abstract: Ever since the registration of private banks was deregulated in Taiwan in 1991, the sector has suffered significant decline in profitability. Facing such a dynamic sector yet vital to domestic economy, what should the banks do to successfully improve their competiveness? As external changes are often unpredictable, the exploration and buildup of internal resources is a critical approach. This article focuses on how to effectively manage internal competition so as to upgrade business performance and accomplish organizational goals. This article discusses the effects of the compensation system and employee incentives on business performance in banking in two areas. First of all, based on the statistics on the banking sector in Taiwan, it explores the regulating effects of different compensation systems on two conflicts in the industry. It also reviews the literature on Conflict Theory. Research shows that when people trust each other, they tend to accept a value statement different from theirs. And our research also shows that trust can minimize task conflict and relationship conflict between team members. Moreover, after identifying the role of compensation structure to trust and task conflict, this article further categorizes the structure into team performance reward and individual performance reward. Analysis points out that when the organization bases compensation payment on team performance reward, the relationship between trust and task conflict is higher than that on individual performance reward. That is, team performance reward better helps to reinforce such correlation compared to individual performance reward. Second, the research studies different forms of employee incentives in Taiwan’s banking sector as well as resulting performance. During the studied period, the majority of the financial institutions preferred cash bonus. In addition, financial institutions also take other incentives. Cash bonus covered the highest percentage, followed by share bonus, treasury repo and transfer, and options in order. We study the ROEs under different incentives and conclude it is higher and more stable in the institutions offering multiple employee shares instead of single method. Whether the incentives are implemented also influence the level of net ROE. / Dissertation/Thesis / Doctoral Dissertation Business Administration 2016

Two major pillars of the state responsibility system are administrative losses compensation system and national compensation system. The ¡§Destruction Fire Operation¡¨ which causes innocent third person¡¦s property loss forms administrative losses compensation responsibility or national compensation responsibility promptly. The fire protection law in Taiwan has been revised and enlarged the 19th item 2 since August, 1995. From the view of protecting people¡¦s right, it is admirable to compensate people propriety loss caused by disaster. However the related compensation stipulate seems not enough. The essay based on legal principle state responsibility researches the national compensation responsibility of the ¡§Destruction Fire Operation¡¨. Meanwhile, we confirm it is true that the theory and practice are agreed with from two cases happened in Kaohsiung county. The essay researches the motive, the range and restriction, the structure and method. We have detail description on the meaning of the ¡§Destruction Fire Operation¡¨ compensation responsibility as well as extended compensation responsibility resulted from fire-fighting. We analyze and discuss the current legal provisions of ¡§Destruction Fire Operation¡¨, and practices of fire operation compensation and compensation cases.

The present dissertation aims to investigate cognitive and motivational underpinnings of stereotype contents in differing contexts. This dissertation consisted of two related sections. In the first section, comparison was suggested as the cognitive process underlying the implicit competence and warmth attributions toward businesswomen and homemakers. Four studies using Go/No Go Association Task were conducted to investigate the comparison process. Findings of the studies indicated that comparison has a significant impact on implicit mixed stereotypes. Implicit mixed stereotypes were not observed when target groups and attributes were presented in non-comparative context (Study 1). However, implicit stereotype contents were obvious in comparative context (Study 2). Finally, implicit stereotype contents of homemakers and businesswomen were shaped in accordance to the part of the context that was comparative (i.e. group comparison in Study 3 and attribute comparison in Study4). In the second section of the dissertation, comparison process was related to individuals&rsquo / compensation tendency. Two studies were conducted to examine the compensation tendency in the framework of System Justification Theory. In the first study (Study 5), presentation order of the target groups was manipulated. By this way, participants were not aware of the second group. Findings indicated that participants tended to compensate their first ratings toward homemakers and businesswomen. Furthermore, ambivalent sexism moderated the compensation tendency. In the second study (Study 6), both groups were presented together. Neither order of presentation nor its interactions were significant. Findings of the studies were discussed in the light of relevant literature.

Abstract The traditional industry of Taiwan boiler manufacturers¡¦ compensation system design is now facing the challenge of gradually improving working conditions and decreasing employees work hours to 84 hours (two week); in accordance with government regulations. These changes deeply affect organizations¡¦ development and cause a sense of uncertainty among employees. In addition, enterprises are becoming more concerned with improving employees¡¦ performance in order to enhance the performance of the organization as a whole. That is the reason to choose compensation system and performance as researching objective for this study. How does the compensation system affect performance? Which variables of compensation system may affect performance? This research refers to a cause and effect model of the organizational commitment to show the relationship between the compensation system, organizational commitment, performance, and how they influence each other. This study assumes that the compensation system affects performance via organizational commitment, which acts as the medium actor. Boiler manufacture industry employees are the object of this study; and there are 232 effective questionnaires in this survey. After statistic analysis, the study finds that: 1. The higher organizational commitment employees undertake, the higher performance they show; these two variables show positive correlation and influence. 2. The higher perceptions employees have toward the compensation system, the higher they expect to perform; these two variables show positive correlation and influence. 3. The higher perceptions employees have toward the compensation system, the higher commitment they undertake; these two variables show positive correlation and influence. 4. The compensation system either directly or indirectly affects performance via organizational commitment. 5. Using Structural Equation Modeling (SEM) to set up the integral pattern , and run on LISREL 8.2 to analyze data. The variable structure¡¦s appropriateness of this study is appropriate, and also able to prove that, organizational commitment is the medium factor between the compensation system and employee performance.

UAB „Projektų gama“ - tai greitai auganti, konsultacines paslaugas teikianti organizacija, veikianti Lietuvos rinkoje. Šiuo metu įmonė vienija 33 pastovius darbuotojus. Įmonės struktūroje yra du skyriai: Investicinių projektų skyrius ir projektavimo skyrius. Per pastaruosius metus įmonės darbuotojų skaičiui ženkliai padidėjus, nesant personalo skyriui, įmonės viduje juntamas žemas darbuotojų lojalumas, bei nepasitenkinimas esama atlyginimų sistema. Šio darbo pagrindinis tikslas yra ištirti ryšį tarp darbuotojų nuostatų į esamą atlyginimų sistemą ir jų lojalumo. Todėl, pagrindiniam tikslui pasiekti buvo iškelti tokie uždaviniai: • Išanalizuoti esamą situaciją įmonėje apimančią įmonės vidinius ir išorinius veiksnius įtakojančius atlyginimų sistemą ir darbuotojų lojalumą; • Suformuluoti teorinį modelį, kuris atspindėtų atlyginimo sistemos ir darbuotojų lojalumo ryšį bei parengti tyrimo instrumentą; • Atlikti empirinį tyrimą siekiant išsiaiškinti darbuotojų nuostatas į atlyginimų sistemą įmonėje; • Parengti pasiūlymus siekiant padidinti darbuotojų lojalumą tobulinant atlyginimų sistemą. Pirmoje dalyje yra išanalizuoti UAB „Projektų gama“ įmonės dabartiniai personalo valdymo principai. Identifikuotos įmonės stipriosios ir silpnosios pusės. Situacijos analizėje atlikta konsultacinių paslaugų rinkos Lietuvoje analizė, kurios metu buvo išsiaiškintas rinkos dydis bei augimo tempai, identifikuotos pagrindinės konkurentų grupės, taip pat įvardinti esami ir būsimi sėkmės veiksniai... [toliau žr. visą tekstą] / JSC „Projektu gama“ is a quickly growing consulting company operating in the Lithuanian market. Currently the company is uniting 33 employees. The company has two departments – investment projects and projection. The number of employees has increased significantly in the past couple of years, yet the personnel department has not been formed. This led to low employee commitment and low satisfaction of current compensation system. The aim of this Final Bachelor’s thesis is to research the relation between the employee commitment and the satisfaction with the compensation system. Therefore the following goals were raised: • To analyze the present situation in company, covering the inside and outside factors, influencing the compensation system and employee commitment; • To form a theoretical model, which would show the relation between the compensation system and employee commitment, as well as to prepare the tool for research; • To perform an empirical research in order to find out the employees‘ view towards the compensation system; • To prepare solutions in order to increase employee commitment by improving the compensation system. The main principles of personnel management of JSC “Projektu gama” are analyzed in the first part of the paper including the strengths and weaknesses. The situation analysis covers the Lithuanian market research of consulting services. The empirical research was performed and described in part two. The aim of the research was to determine the... [to full text]

Essa dissertação aborda o tema transparência na comunicação do sistema de remuneração aos funcionários (TCSR), que tem sido, por muito tempo, um assunto controverso nas empresas, sendo também considerado um dos tabus da nossa sociedade. O estudo desenvolveu um instrumento de mensuração da TCSR, bem como analisou como um conjunto de empresas no Brasil lida com a comunicação de suas práticas de remuneração e identificou fatores que influenciaram a decisão destas empresas quanto à maior ou menor transparência. Foi realizada uma revisão sistemática da literatura sobre o tema para dar consistência teórica ao desenvolvimento do instrumento de medida. Na etapa empírica, com o objetivo de validar e aprimorar o instrumento, foram realizadas dez entrevistas em profundidade, cinco delas com especialistas no tema de remuneração e em gestão de recursos humanos; e outras cinco com profissionais responsáveis pelo departamento de remuneração das empresas selecionadas. As entrevistas com os responsáveis pelo departamento de remuneração foram também utilizadas para um levantamento exploratório sobre como as empresas faziam a gestão da TCSR e os principais motivos que as levavam a adotar diferentes estratégias de comunicação com seus funcionários. Como resultado, considera-se que esse trabalho gerou uma alternativa promissora para medir as possíveis variações existentes nas práticas de comunicação do sistema de remuneração. O instrumento desenvolvido se restringe à parcela fixa da remuneração, que envolve salário base, aumento no salário base e análise de mercado. Quanto à postura das empresas pesquisadas frente à comunicação do sistema de remuneração, constatou-se que elas se mostram mais transparentes na divulgação de informações gerais sobre a estrutura de remuneração e seus critérios de funcionamento. Percebe-se também que as organizações suprem os gestores com informações sobre a remuneração de suas equipes, mas não é comum disponibilizar informações sobre a remuneração de outras equipes. O nível de transparência nas empresas declina quando se trata de comunicar para o funcionário informações específicas da estrutura remuneratória sobre o próprio profissional (ex. sua faixa salarial), ou sobre o cargo que representa seu próximo passo de carreira e, principalmente, sobre a remuneração dos demais cargos da empresa. Vale destacar que nenhuma das empresas pesquisadas divulga os salários dos funcionários para todo o quadro, limitando-se a informá-los unicamente ao gestor direto da equipe e àqueles que trabalham na própria área de RH. Por fim, foi possível identificar que os motivos que levam as empresas a serem mais transparentes na comunicação sobre remuneração são: estímulo a uma cultura organizacional participativa; crença no desenvolvimento do capital humano, manutenção de um clima organizacional positivo no que se refere à percepção de justiça dos critérios adotados para definição dos salários na empresa; a necessidade de alinhar as pessoas aos objetivos de negócio; a intenção de deixar claro que a empresa pratica salários acima do mercado. Já os fatores que influenciam as empresas a manterem sigilo sobre as práticas de remuneração foram: as organizações manterem uma cultura organizacional mais paternalista em que se acredita que as pessoas não têm condições de entender toda a complexidade envolvida no sistema de remuneração; a crença interna de que salários são confidenciais por definição; e, por fim, a necessidade de não divulgar inconsistências que persistem no sistema de remuneração para não fragilizar a imagem da empresa internamente. / This dissertation addresses the issue of transparency in compensation system communication to employees (TCSC), which has been, for a long time, a controversial issue in the companies, and is also considered one of the taboos of our society. The study developed a measurement instrument for TCSC, as well as analyzed how a group of companies in Brazil handles the communication of its compensation practices and identified factors that influence the decision of these companies as the greater or lesser transparency. A systematic review of literature on the subject was held to give theoretical consistency to the development of the measurement instrument. In the empirical step, in order to validate and refine the instrument, ten in-depth interviews were performed, five of them with experts on the subject of compensation and human resources management; and five with professionals responsible for the selected companies compensation department. Interviews with those responsible for the compensation department were also used for an exploratory research on how companies were managing TCSC and the main reasons that led to adopt different communication strategies with their employees. As a result, it is considered that this paperwork has generated a promising alternative to measure the possible variations existing in the compensation system practices communication. The instrument developed is limited to the fixed part of compensation that involves base salary, its increase and market analysis. As for the attitude of the companies researched about the compensation system communication, it was found that they are more transparent in the disclosure of general information about the compensation structure and its operating criteria. It is also noticed that organizations supply managers with information of their staff\'s compensation, but it is not common to provide information of other teams\' compensation. The companies\' level of transparency declines when it involves communicating to employees specific compensation structure information about the professional itself (for example, their salary range), or the position that represents the next step in employee\'s career and, especially, on the remuneration of other positions in the company. We must emphasize that none of the analyzed companies disclose for all staff the amounts of individual wages, this information is restricted only to direct manager of the team and HR staff. Finally, it was possible to identify the reasons that lead companies to be more transparent in the compensation communication: the encouragement of a participatory organizational culture; belief in the development of human capital, maintaining a positive organizational climate as it relates to the perceived fairness of the criteria adopted for the wages definition in the company; the need to align people to business goals; intent to make clear that the company is paying above-market wages. The factors that influence companies to maintain the secrecy of the compensation practices were: organizations maintenance of more paternalistic organizational culture in which it is believed that people is not able to understand all the complexity involved in the compensation system; the internal belief that wages are confidential by definition; and, finally, the necessity not to disclose inconsistencies that persist in the compensation system to not undermine the company\'s internal image

Essa dissertação aborda o tema transparência na comunicação do sistema de remuneração aos funcionários (TCSR), que tem sido, por muito tempo, um assunto controverso nas empresas, sendo também considerado um dos tabus da nossa sociedade. O estudo desenvolveu um instrumento de mensuração da TCSR, bem como analisou como um conjunto de empresas no Brasil lida com a comunicação de suas práticas de remuneração e identificou fatores que influenciaram a decisão destas empresas quanto à maior ou menor transparência. Foi realizada uma revisão sistemática da literatura sobre o tema para dar consistência teórica ao desenvolvimento do instrumento de medida. Na etapa empírica, com o objetivo de validar e aprimorar o instrumento, foram realizadas dez entrevistas em profundidade, cinco delas com especialistas no tema de remuneração e em gestão de recursos humanos; e outras cinco com profissionais responsáveis pelo departamento de remuneração das empresas selecionadas. As entrevistas com os responsáveis pelo departamento de remuneração foram também utilizadas para um levantamento exploratório sobre como as empresas faziam a gestão da TCSR e os principais motivos que as levavam a adotar diferentes estratégias de comunicação com seus funcionários. Como resultado, considera-se que esse trabalho gerou uma alternativa promissora para medir as possíveis variações existentes nas práticas de comunicação do sistema de remuneração. O instrumento desenvolvido se restringe à parcela fixa da remuneração, que envolve salário base, aumento no salário base e análise de mercado. Quanto à postura das empresas pesquisadas frente à comunicação do sistema de remuneração, constatou-se que elas se mostram mais transparentes na divulgação de informações gerais sobre a estrutura de remuneração e seus critérios de funcionamento. Percebe-se também que as organizações suprem os gestores com informações sobre a remuneração de suas equipes, mas não é comum disponibilizar informações sobre a remuneração de outras equipes. O nível de transparência nas empresas declina quando se trata de comunicar para o funcionário informações específicas da estrutura remuneratória sobre o próprio profissional (ex. sua faixa salarial), ou sobre o cargo que representa seu próximo passo de carreira e, principalmente, sobre a remuneração dos demais cargos da empresa. Vale destacar que nenhuma das empresas pesquisadas divulga os salários dos funcionários para todo o quadro, limitando-se a informá-los unicamente ao gestor direto da equipe e àqueles que trabalham na própria área de RH. Por fim, foi possível identificar que os motivos que levam as empresas a serem mais transparentes na comunicação sobre remuneração são: estímulo a uma cultura organizacional participativa; crença no desenvolvimento do capital humano, manutenção de um clima organizacional positivo no que se refere à percepção de justiça dos critérios adotados para definição dos salários na empresa; a necessidade de alinhar as pessoas aos objetivos de negócio; a intenção de deixar claro que a empresa pratica salários acima do mercado. Já os fatores que influenciam as empresas a manterem sigilo sobre as práticas de remuneração foram: as organizações manterem uma cultura organizacional mais paternalista em que se acredita que as pessoas não têm condições de entender toda a complexidade envolvida no sistema de remuneração; a crença interna de que salários são confidenciais por definição; e, por fim, a necessidade de não divulgar inconsistências que persistem no sistema de remuneração para não fragilizar a imagem da empresa internamente. / This dissertation addresses the issue of transparency in compensation system communication to employees (TCSC), which has been, for a long time, a controversial issue in the companies, and is also considered one of the taboos of our society. The study developed a measurement instrument for TCSC, as well as analyzed how a group of companies in Brazil handles the communication of its compensation practices and identified factors that influence the decision of these companies as the greater or lesser transparency. A systematic review of literature on the subject was held to give theoretical consistency to the development of the measurement instrument. In the empirical step, in order to validate and refine the instrument, ten in-depth interviews were performed, five of them with experts on the subject of compensation and human resources management; and five with professionals responsible for the selected companies compensation department. Interviews with those responsible for the compensation department were also used for an exploratory research on how companies were managing TCSC and the main reasons that led to adopt different communication strategies with their employees. As a result, it is considered that this paperwork has generated a promising alternative to measure the possible variations existing in the compensation system practices communication. The instrument developed is limited to the fixed part of compensation that involves base salary, its increase and market analysis. As for the attitude of the companies researched about the compensation system communication, it was found that they are more transparent in the disclosure of general information about the compensation structure and its operating criteria. It is also noticed that organizations supply managers with information of their staff\'s compensation, but it is not common to provide information of other teams\' compensation. The companies\' level of transparency declines when it involves communicating to employees specific compensation structure information about the professional itself (for example, their salary range), or the position that represents the next step in employee\'s career and, especially, on the remuneration of other positions in the company. We must emphasize that none of the analyzed companies disclose for all staff the amounts of individual wages, this information is restricted only to direct manager of the team and HR staff. Finally, it was possible to identify the reasons that lead companies to be more transparent in the compensation communication: the encouragement of a participatory organizational culture; belief in the development of human capital, maintaining a positive organizational climate as it relates to the perceived fairness of the criteria adopted for the wages definition in the company; the need to align people to business goals; intent to make clear that the company is paying above-market wages. The factors that influence companies to maintain the secrecy of the compensation practices were: organizations maintenance of more paternalistic organizational culture in which it is believed that people is not able to understand all the complexity involved in the compensation system; the internal belief that wages are confidential by definition; and, finally, the necessity not to disclose inconsistencies that persist in the compensation system to not undermine the company\'s internal image