This thesis analyses the ratchet effect in the context of the performance scheme implemented by Brazilian tax collection in 1988 to reward tax officials for their effort in collecting taxes and uncovering tax violations, using panel data for 110 tax agencies from August 1989 to April 1993 and employing the GMM-system estimator. The estimates suggest the presence of ratchet effect, i.e., the more the tax officials do today, the more the tax officials are asked to do in the future. This result endangers the credibility of the Brazilian tax authority's incentive program as an incentive system.

Thesis (Ph. D.)--University of Wyoming, 2007. / Title from PDF title page (viewed on Feb. 6, 2009). Includes bibliographical references (p. 131-141).

Thesis (Ph. D.)--University of Missouri-Columbia, 1998. / Typescript. Vita. Includes bibliographical references (leaves 269-285). Also available on the Internet.

Thesis (Ph. D.)--University of Missouri-Columbia, 1998. / Typescript. Vita. Includes bibliographical references (leaves 269-285). Also available on the Internet.

Thesis (Ph.D.) - University of Queensland, 2005. / Includes bibliography.

No description available.

O objetivo do presente estudo foi verificar se há associação entre o incentivo dos pais (IP) com os níveis de atividade física (AF) dos escolares. Trata-se de um estudo de caso, com método descritivo e correlacional tendo abordagem quantitativa e corte transversal. A amostra foi composta por escolares de 6 a 11 anos de idade. Os níveis de AF dos escolares foram avaliados através de acelerômetros. O IP foi avaliado por meio de perguntas. O nível socioeconômico foi avaliado por meio de questionário. Foram medidos a estatura, o peso, e o perímetro da cintura das crianças e seus respectivos pais. O Índice de massa corporal foi calculado posteriormente. Foram utilizadas análises descritivas e de frequência. Possíveis associações foram testadas através do teste de Quiquadrado de Pearson. Regressões logísticas foram utilizadas para verificar as associações entre a AF e o IP. Também foram verificadas a confiabilidade referente as perguntas do IP. Nossos resultados apontaram haver associação entre o IP intangível e a AF dos escolares. Cinquenta por cento das crianças cumpriram com as recomendações de AF. Houve uma baixa ocorrência de IP. Além disso, o incentivo intangível foi o mais reportado por aqueles que incentivavam seus filhos. Os meninos apresentaram maior probabilidade de receberem incentivo tangível e intangível dos pais e de praticar 60min de atividade física moderada/vigorosa (AFMV). As crianças de classe baixa apresentaram uma maior probabilidade de atingir os 60min de AFMV. Conforme a idade das crianças avança aumenta o IP, entretanto, a força de correlação observada entre as variáveis foi muito fraca. Os modelos de regressão revelaram que os escolares que recebiam IP, ser menino e ser de classe baixa tinham maior prevalência de cumprir com as recomendações de AF quando comparados aos que não recebiam incentivo, as meninas e aos escolares que pertenciam a classe média. O IP mostrou-se influenciar nos níveis de AF dos escolares. Metade das crianças avaliadas praticam em média 60min de atividade física AFMV por dia, cumprindo assim com as recomendações de atividade física propostas pela OMS. De uma forma geral os pais pouco incentivam seus filhos(as) a praticarem atividade física, entretanto dos pais que incentivam houve uma maior ocorrência do incentivo intangível. Nosso estudo evidenciou que os meninos são mais incentivados que as meninas independentemente do tipo de incentivo e os pais. Observamos também que conforme a idade o IP aumenta. Nossos resultados corroboram com a literatura aonde as crianças de idade superior apresentam associações fracas com o incentivo. Ressaltamos a importância do IP para a prática de atividade física dos filhos uma vez que os nossos modelos de regressão revelaram haver associação entre o IP e a AFMV dos escolares. As crianças que recebiam IP apresentaram maior prevalência de cumprir com as recomendações de atividade física quando comparadas aos seus pares que não recebiam incentivo. Conclui-se que o IP é um fator que pode influenciar nos níveis de AFMV dos escolares. Além disso outros fatores determinante como o nível socioeconômico e as barreiras merecem ser explorados para melhor compreender essa relação. / The objective of the present study was to verify if there is an association between the parents' incentive (PI) and the levels of physical activity (PA) of the students. It is a case study, with descriptive and correlational method having quantitative and cross-sectional approach. The sample consisted of students from 6 to 11 years of age. Schoolchildren's PA levels were assessed using accelerometers. PI was evaluated through questions. The socioeconomic level was evaluated through a questionnaire. The height, weight, and waist circumference of the children and their respective parents were measured. Body mass index was calculated later. Descriptive and frequency analyzes were used. Possible associations were tested using the Pearson Qui-square test. Logistic regressions were used to verify the associations between PA and PI. The reliability of the PI questions was also checked. Our results showed an association between the intangible PI and the PA of the students. Fifty percent of the children complied with the recommendations of PA. There was a low occurrence of PI. In addition, the intangible incentive was the most reported by those who encouraged their children. Boys were more likely to receive tangible and intangible encouragement from their parents and to practice 60 minutes of moderate / vigorous physical activity (MVP). Low-grade children were more likely to achieve 60 min MPV. As the age of children progresses, PI increases, however, the correlation force observed between the variables was very weak. The regression models revealed that schoolchildren who received PI, being a boy and being low-class had a higher prevalence of complying with the recommendations of PA when compared to those who received no incentive, girls and schoolchildren belonging to the middle class. The PI was shown to influence the students' PH levels. Half of the evaluated children practice on average 60min of MPV physical activity per day, thus fulfilling the recommendations of physical activity proposed by the WHO. In general, the parents do not encourage their children to practice physical activity, however, from the parents who encourage it, there is a greater occurrence of the intangible incentive. Our study showed that boys are more encouraged than girls regardless of the type of incentive and the parents. We also observe that according to age the PI increases. Our results corroborate with the literature where children of older age present weak associations with the incentive. We emphasize the importance of PI for the physical activity of the children since our regression models revealed an association between PI and MVP of schoolchildren. Children who received PI had a higher prevalence of complying with physical activity recommendations when compared to their peers who received no incentive. It is concluded that PI is a factor that can influence the levels of MVP of schoolchildren. In addition other determining factors such as socioeconomic status and barriers deserve to be explored to better understand this relationship.

O objetivo do presente estudo foi verificar se há associação entre o incentivo dos pais (IP) com os níveis de atividade física (AF) dos escolares. Trata-se de um estudo de caso, com método descritivo e correlacional tendo abordagem quantitativa e corte transversal. A amostra foi composta por escolares de 6 a 11 anos de idade. Os níveis de AF dos escolares foram avaliados através de acelerômetros. O IP foi avaliado por meio de perguntas. O nível socioeconômico foi avaliado por meio de questionário. Foram medidos a estatura, o peso, e o perímetro da cintura das crianças e seus respectivos pais. O Índice de massa corporal foi calculado posteriormente. Foram utilizadas análises descritivas e de frequência. Possíveis associações foram testadas através do teste de Quiquadrado de Pearson. Regressões logísticas foram utilizadas para verificar as associações entre a AF e o IP. Também foram verificadas a confiabilidade referente as perguntas do IP. Nossos resultados apontaram haver associação entre o IP intangível e a AF dos escolares. Cinquenta por cento das crianças cumpriram com as recomendações de AF. Houve uma baixa ocorrência de IP. Além disso, o incentivo intangível foi o mais reportado por aqueles que incentivavam seus filhos. Os meninos apresentaram maior probabilidade de receberem incentivo tangível e intangível dos pais e de praticar 60min de atividade física moderada/vigorosa (AFMV). As crianças de classe baixa apresentaram uma maior probabilidade de atingir os 60min de AFMV. Conforme a idade das crianças avança aumenta o IP, entretanto, a força de correlação observada entre as variáveis foi muito fraca. Os modelos de regressão revelaram que os escolares que recebiam IP, ser menino e ser de classe baixa tinham maior prevalência de cumprir com as recomendações de AF quando comparados aos que não recebiam incentivo, as meninas e aos escolares que pertenciam a classe média. O IP mostrou-se influenciar nos níveis de AF dos escolares. Metade das crianças avaliadas praticam em média 60min de atividade física AFMV por dia, cumprindo assim com as recomendações de atividade física propostas pela OMS. De uma forma geral os pais pouco incentivam seus filhos(as) a praticarem atividade física, entretanto dos pais que incentivam houve uma maior ocorrência do incentivo intangível. Nosso estudo evidenciou que os meninos são mais incentivados que as meninas independentemente do tipo de incentivo e os pais. Observamos também que conforme a idade o IP aumenta. Nossos resultados corroboram com a literatura aonde as crianças de idade superior apresentam associações fracas com o incentivo. Ressaltamos a importância do IP para a prática de atividade física dos filhos uma vez que os nossos modelos de regressão revelaram haver associação entre o IP e a AFMV dos escolares. As crianças que recebiam IP apresentaram maior prevalência de cumprir com as recomendações de atividade física quando comparadas aos seus pares que não recebiam incentivo. Conclui-se que o IP é um fator que pode influenciar nos níveis de AFMV dos escolares. Além disso outros fatores determinante como o nível socioeconômico e as barreiras merecem ser explorados para melhor compreender essa relação. / The objective of the present study was to verify if there is an association between the parents' incentive (PI) and the levels of physical activity (PA) of the students. It is a case study, with descriptive and correlational method having quantitative and cross-sectional approach. The sample consisted of students from 6 to 11 years of age. Schoolchildren's PA levels were assessed using accelerometers. PI was evaluated through questions. The socioeconomic level was evaluated through a questionnaire. The height, weight, and waist circumference of the children and their respective parents were measured. Body mass index was calculated later. Descriptive and frequency analyzes were used. Possible associations were tested using the Pearson Qui-square test. Logistic regressions were used to verify the associations between PA and PI. The reliability of the PI questions was also checked. Our results showed an association between the intangible PI and the PA of the students. Fifty percent of the children complied with the recommendations of PA. There was a low occurrence of PI. In addition, the intangible incentive was the most reported by those who encouraged their children. Boys were more likely to receive tangible and intangible encouragement from their parents and to practice 60 minutes of moderate / vigorous physical activity (MVP). Low-grade children were more likely to achieve 60 min MPV. As the age of children progresses, PI increases, however, the correlation force observed between the variables was very weak. The regression models revealed that schoolchildren who received PI, being a boy and being low-class had a higher prevalence of complying with the recommendations of PA when compared to those who received no incentive, girls and schoolchildren belonging to the middle class. The PI was shown to influence the students' PH levels. Half of the evaluated children practice on average 60min of MPV physical activity per day, thus fulfilling the recommendations of physical activity proposed by the WHO. In general, the parents do not encourage their children to practice physical activity, however, from the parents who encourage it, there is a greater occurrence of the intangible incentive. Our study showed that boys are more encouraged than girls regardless of the type of incentive and the parents. We also observe that according to age the PI increases. Our results corroborate with the literature where children of older age present weak associations with the incentive. We emphasize the importance of PI for the physical activity of the children since our regression models revealed an association between PI and MVP of schoolchildren. Children who received PI had a higher prevalence of complying with physical activity recommendations when compared to their peers who received no incentive. It is concluded that PI is a factor that can influence the levels of MVP of schoolchildren. In addition other determining factors such as socioeconomic status and barriers deserve to be explored to better understand this relationship.

abstract: As securities companies occupy an increasingly important position in the national economy, and the most valuable competitive advantage for whom is human resources; therefore, Security Industry practitioners pay close attention to the influences of securities companies' incentive mechanisms regarding to various business types. This paper finds that asymmetry of information in business models is the motivation of the gaming for all participants, through analyzing the differences of various business models of securities brokerage services. Further, various incentive mechanisms under different circumstances result in diverse strategies of gaming. It varies development paths of securities companies. Therefore, the purpose of the paper is to theoretically deduce the most reasonable and optimal securities companies’ incentive mechanism. This paper intends to identify the principle component factors influencing securities brokerage services via questionnaire investigations towards 75 branches under the same securities company and 13 different securities companies, respectively. In addition, based on historical data, the paper aim to explain rationales between adjustments of incentive mechanisms and market shares of securities brokerage services.Lastly, combining author’s personal experience of various incentive mechanisms and development tracks in four securities companies that hopefully presents valuable information and clues for deducing the optimal securities company incentive mechanism. There are two critical agency relationships in securities brokerage services. One is between principals, securities companies, and agents which are directors of branches. The other is between principals, securities companies, and agents which are securities marketers or brokers. Because of such operational setup, information is highly asymmetrical between all parties. It brought prominent problems regarding agency relationship and motivation aspects. Under the certain circumstances, implementation of Incomplete Contracting Theory with franchising models in securities companies is quite useful. Specifically, for the former relationship between securities companies and marketers, the motivation effects of sub-license franchising are better than bonus compensation structure. Fixed salaries without bonus have the worst stimulating effects in such business model. For the latter relationship between securities companies and directors of branches, the agents focus on long term residual value claim rights, since it coincides with agents’ appraisals, focusing on incremental market shares and profit drawings. / Dissertation/Thesis / Doctoral Dissertation Business Administration 2018

abstract: Valuation adjustment mechanism has been widely applied in acquisitions of listed companies in China today, and is usually agreed upon future financial performance indicators of acquired companies (mostly net income). This paper examines how changes of key contents of VAM agreement affect firms’ ability to meet performance commitments from the perspective of incentive effects. Empirical results show that as the performance goals set in VAM agreement becomes higher, the incentive for management to meet performance commitments will initially increase and then decrease, so that the ratio of actual profits to promised profits for target firms will reach peak at some reasonable performance goal and then decrease. Second, as the level of the information asymmetry between buyer and seller turns higher, the incentive effect of performance goals becomes lower. Third, compared with cash-based compensation, stock-based compensation shows significantly higher incentive effects on promisors thus increasing the ability for target firms to achieve performance commitments. / Dissertation/Thesis / Doctoral Dissertation Business Administration 2018