Thesis (M.Soc.Sc.)--University of Hong Kong, 1981. / Also available in print.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1959. / Typescript. Abstracted in Dissertation abstracts, v. 20 (1959) no. 5, p. 1616. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 417-432).

Thesis (MTech (Busines Administration))--Cape Technikon, 1999. / The purpose of this research is to answer the following fundamental question: "Is the performance bonus approach a viable alternative methodology for implementing a Performance Management and Development intervention in South African companies? " The intention is to use the performance bonus as an entry vehicle for the establishment of a fully functional performance management and development system. The introduction of a performance based bonus system is intended to instill the recognition of "the pay for performance" concept as opposed to one of entitlement. What is expected is that a culture of performance will develop encompassing standards of work performance, goal orientation and a level of individual responsibility for recognition and reward. Understanding and acceptance of the performance bonus will create a platform for the introduction of further levels of remuneration, being increases and finally basic salary becoming performance based. Furthermore, this will allow the development of the further necessary levels of a fully functional integrated performance management and development system. This would entail the inclusion of management levels within the system as well as operational levels (departments, divisions and regions) and finally the organisational level thereby linking all aspects of the system to overall strategy.

Orientation: In the global war for talent, companies competing in the new knowledge economy face global shortages of their most precious resource – human capital in the form of knowledge workers. In organisations that are at the forefront of the information age, such as information technology (IT) firms, the competitive advantage comes from the intangible value of the knowledge residing within pools of highly skilled employees. It is imperative to be able to attract, retain, and motivate these scarce resources. Research purpose: The purpose of this study was to deepen understanding of the reward preferences of IT knowledge workers in South Africa, specifically as these relate to attraction, retention, and motivation of knowledge workers. Motivation for the study: The world of work is evolving, and the nature of relationships between knowledge workers and their employers has changed distinctly, leading to a change in the type of the rewards they prefer. The nature of these preferences in the local, industry-specific context is poorly understood. With technology increasingly changing the way we work, the workplace is also irrevocably changing. Combined with the demanding nature of the company’s most valuable people, the shifting workplace paradigm gives rise to knowledge workers valuing different rewards than before. Research design approach and method: The research was a quantitative, empirical, and descriptive study of reward preferences, measured in a self-administered survey and analysed using non-parametric tests for variance between dependent and independent groups, internal consistency testing, and non-parametric analysis of variance (ANOVA). Main findings: This study identifies the most important reward components in the competition for knowledge workers. It further found that reward preferences differ for attracting IT knowledge workers to a company, for retaining them, and for motivating and engaging them in their jobs. Managerial implications: The study’s findings show that a holistic approach to total rewards is required, failing which, companies will find themselves facing increased turnover and job-hopping. Importantly the study also highlights that different rewards need to form part of knowledge workers’ relationship with their employer in three different scenarios — attraction, retention, and motivation. Contribution: This study suggests a competitive rewards model that builds on the study’s findings and on previous theory, to illustrate the most pertinent reward preferences that should be considered in a holistic total rewards package for South African IT knowledge workers. / Dissertation (MBA)--University of Pretoria, 2013. / lmgibs2014 / Gordon Institute of Business Science (GIBS) / MBA / Unrestricted

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.

While fringe benefits create value in the employer-employee relationship, implicitly subsidized fringe ben-efits risk incurring economic deadweight losses. An increasingly common fringe benefit in Europe is the company car. Literature has showed how fringe benefits should be taxed for tax neutrality yet current taxations of fringe benefits cars in Europe have been found to cause significant deadweight losses. The prevalence of fringe benefits cars in Europe generally and Sweden specifically renders it relevant to in-vestigate how the taxation of fringe benefits cars affect economic welfare. Fringe benefits cars are also of interest for policy evaluations, both in their provision as fringe benefits in terms of equity as well as a means of transportation and climate change mitigation. Sweden has committed to ambitious GHG emission policy goals which directly relates the composition of the Swedish (company) car fleet. The thesis methodology was based on a Dutch framework for welfare equations and statistical methods such as regression analysis. Interviews were conducted with industry professionals to gain market insights and perspectives in the case of company cars. A deadweight loss was found as SEK 2 300 per fringe benefits car and the total market deadweight loss was estimated to SEK 186 million. The automobile market gives rise to many externalities and some fringe benefits car related were quantified. Internalizing a conservative externality estimate yields additional deadweight losses at SEK 425 per fringe benefits car. Many socioeconomic factors were found to be correlated with car expenditure, most of them positively: household income, age and a managerial like position. Gender as in female had a negative effect on car expenditure. The current taxation of fringe benefits cars (2014) is potentially problematic for Swedish policy goals concerning traffic safety, climate change and gender equity for three reasons. The current taxation of fringe benefits cars: (1) might have negative safety implications from a system perspective on traffic safety, (2) does not necessarily promote more environmental friendly cars on average and (3) is not gender neutral as women as a group has a statistically lower preference for expensive cars. / Löneförmåner kan skapa värde i relationen mellan arbetsgivare och anställda men riskerar genom skattein-ducerade implicita prisreduktioner att ge upphov till ekonomiska dödviktsförluster. En vanlig och allt vikti-gare löneförmån i Europa är förmånsbilen. Litteraturen har visat hur löneförmåner kan beskattas samtidigt som beskattningen av förmånsbilar i Europa har gett upphov till just sådana ekonomiska dödviktsförluster. Den stora andelen förmånsbilar i Europa generellt och Sverige specifikt gör det relevant att undersöka hur den nuvarande beskattningen av förmånsbilar (2014) påverkar den ekonomiska välfärden. Förmånsbilar är även av intresse för policyutvärdering, både i egenskap av löneförmån gällande jämställdhet och i egen-skap av transportmedel med dess miljöpåverkan. Sverige har förbundit sig till ambitiösa utsläppsmål av växthusgaser vilket direkt relaterar till den svenska (förmåns)bilflottans komposition. Metoden i denna studie grundade sig främst på ett holländskt ramverk för välfärdsberäkning och statis-tiska analysmetoder såsom regressionsanalys. Intervjuer har hållits med nyckelpersoner verksamma inom billeasing. Det observerades en dödviktsförlust på 2 300 SEK per förmånsbil med en total marknadsdödvik-tsförlust beräknas till 186 miljoner SEK. Marknaden för bilar ger upphov till många marknadsexternaliteter varav vissa relaterade till förmånsbilar kvantifierades i denna studie. Internaliseras ett konservativt estimat fås ytterligare dödviktsförluster av 425 SEK per förmånsbil. Flera socioekonomiska faktorer påverkade bilutgifter, de flesta hade en positiv effekt: hushållsinkomst, ålder och en chefsliknande position. Att vara kvinna påverkade däremot bilutgifter negativt. Den nuvarande beskattningen av förmånsbilar (2014) kan problematiseras av tre anledningar relaterade till svenska policymål för trafiksäkerhet, klimatförändringar och jämställdhet. Den nuvarande beskattningen av förmånsbilar: (1) kan ge upphov till negativa olyck-sexternaliteter utifrån ett systemperspektiv på säkerhet, (2) ger inte nödvändigtvis mer miljövänliga bilar i genomsnitt och (3) är inte könsneutral då kvinnor har en statistiskt lägre preferens för dyra bilar.

The important role played by tertiary institutions in South Africa with regard to the general development of the country, cannot be disputed. To ensure that tertiary institutions provide education of high quality, competent employees are needed. These employees however have to be paid competitive salary packages. Employee benefits, which form 40 percent of an employer's payroll costs, constitute an important cost component and need to be scrutinised more closely with the aim of managing it as efficiently and effectively as possible. To achieve this goal the primary purpose of this research is thus to determine to what extent the present employee benefits provided by tertiary institutions in South Africa, address the diverse needs of employees. From the empirical study it is clear that employees' awareness of benefits offered and their divergent preferences, necessitates a more flexible approach to the management of benefits. A flexible benefit system would thus be an option. / Human Resource Management / M. Comm. (Business Management)

published_or_final_version / Business Administration / Master / Master of Business Administration

The purpose of the study was to investigate the perceptions of job satisfaction as defined by management and nonmanagement employees and to compare both parties' perceptions of organizational benefits to a list prepared by the organization's benefit personnel. Turnover is costly to the organization, both in money and in the impact it has on those individuals remaining with the organization. Every effort should be undertaken to reduce the amount of turnover within the organization. A contributing factor leading to turnover may be a gap between what the employees believe is important to them and what management believes is important to the employees. The boundaries of the gap need to be identified before any effort can be made to reduce or bridge the gap. Once the boundaries are identified, policies can be analyzed and the possibility of reducing the gap investigated. Management as a whole must be aware of the needs and wants of their employees before any attempt to develop a retention strategy is undertaken. This knowledge can be acquired only through two-way communication with the employee. The communication process includes the simple process of asking employees for this information and then listening to how they respond. This study suggests that little difference exists in perception of job satisfaction importance for gender, age group, length of time with the organization, topic training hours, and between management and nonmanagement employees. However, perception gaps exist between the job satisfaction items addressed by organizational policies and procedures and those perceived by employees. Additional studies that include a number of varied organizations are needed before extensive generalizations can be made.

This study was to determine if the importance assigned by health educators (judges) to components of corporate health promotion programs is the same as or different from program components most frequently offered by corporations for employees. This involved establishing a list of program components that judges felt were important for wellness programs and comparing this list with programs actually existing in polled corporations. A literature review was used to establish an initial list of program components. Thirty-eight judges returned questionnaires incorporating the list. A Spearman's rho and scattergram were used to test for correlations between judges' opinions and corporate practices. The report concludes that no correlation exists but that there is agreement among the judges polled that corporations should promote employee wellness programs.