abstract: 近20年,中国品牌零售业的快速发展使其成为全球第三大零售市场。消费者的需求量在大幅增长，对于本土企业来说，机遇与挑战并存。 对于连锁型品牌零售企业，员工是其产品和服务的载体。而如何做好不同层次的人员的激励体系，并得以踏实的落实和执行，是企业经营中非常关键的环节，也是品牌零售企业在竞争中获取优势的根本保证。另外，由于连锁零售企业基层员工流动性大、总体素质较低，如何对这部分员工实施有效的绩效考核,成为很多连锁零售企业管理人员面临的一个难题。 本文将长期和短期激励作为主要的研究内容。从整体国内企业来看，运转良好的绩效考评体系并不多，大部分企业的绩效考评体系只注重短期激励而忽视了长期激励的作用，绩效考评关注的是目标的实现，与员工的发展相脱节。因此，如何做好品牌企业的激励体系，如何在人才竞争中取得先机，并最大化企业利润，是本文研究的重心。 目前的研究空白在于对连锁型店铺的激励绩效。而考虑到品牌零售中的连锁经营往往涉及到成百上千家门店，涉及到的从业人数较多，因而对门店的激励绩效的成败是关系到企业整体激励绩效好坏的关键。 本文对激励绩效方案的相关理论进行回顾、分析与总结，从委托代理理论、激励理论、交易成本理论和产权理论入手，分析连锁型品牌零售企业的激励绩效特点。连锁型品牌零售企业合伙制本质上与特许经营精神及设计理念一致，而想要改进的正是特许经营中加盟店与总部的博弈与消耗，形成利益共同体，达到企业价值最大化的目标。 通过连锁型品牌零售企业绩效激励的真实案例（永辉超市合伙人制度、拉夏贝尔店铺合伙人制度、康奈零投入型与交股金型两种店铺合伙人制度）分析得出风险共担、超额利润分成的合伙人制度在连锁型品牌零售企业激励绩效方案设计中的可行性及意义，并从中发现了已有实践存在的问题，并提出建议。 店铺合伙人制度激励店长、提高单店销售业绩、减少交易成本、提高管理效率的正向作用毋庸置疑，建议在实践中积极推行与完善。 / Dissertation/Thesis / Doctoral Dissertation Business Administration 2019

Although human panelists provide unparalleled data, they are prone to bias, which is a primary concern of sensory scientists. Motivational bias is of concern because it determines how much effort a panelist will exert to be consistent, find a difference, or use appropriate descriptors when taking a test. For central location tests, money has become a common motivational device to compensate panelists for their time and effort. Studies have documented that money can change results in sensory testing but have not measured the impact on motivation. Additionally, little research has been conducted on the effect of the test food itself as a motivator. This scientific investigation explored monetary reward and the test food type as motivational factors to examine how these affected untrained panelist effort. Panelist accuracy on a triangle test and assessment time to complete the triangle test were measured as the response variables. Two models were generated using the two response variables, and both were adjusted for panelist age, gender, liking, time of day, and day of the week. Statistical analysis indicated that monetary compensation was not a primary motivational factor for untrained sensory panelists, but might play a role in panelist attendance. Food type impacted models differently showing its importance but also making results inconclusive. Other factors like gender, age, time of day, and day of the week were significant to a panelist's motivation and may be related to things like food involvement and workday accumulation, but more research is needed to further support these ideas. In addition to the study at hand, three preliminary studies were completed prior to obtaining the results in the main study. First, surveys gathering data on general liking of different foods were conducted. Triangle tests were then completed on potential products to confirm that treatments created for foods were not too obvious for panelists. The last preliminary step was to confirm that all differences used for treatment differences per product type were similarly different, even though not similar in nature. Difference from control tests were conducted on each product and its treatments to find how different a product's treatments were from each other. Eventually, we were able to verify that between all treatment difference couples for all products were similarly different by keeping the individual differences between a range of 10 points or 10% of a 100-point scale.

Incentive-based education has a clear purpose and vision for the populations served. It is important for these organizations to demonstrate that their impact is positive, and that resources from the community are utilized efficiently. The purpose of this study is to identify the impacts of incentive-based education on the understanding and preparedness of a mother’s prenatal and postpartum experiences. Baby Steps, a non-profit incentive-based education program, was used as the research site. Clients of Baby Steps who have been involved in the program since a time during their pregnancy and who have had their baby between 3-12 months ago participated in this study. The mothers who participated in this survey reported needing financial, emotional, and/or educational support during and following their pregnancy. Survey participants’ ages ranged from 18 years to 34 years old, and came from a variety of ethnic backgrounds and countries of origin. The educational background of participants ranged from elementary school being the highest grade finished, to the completion a college degree. The findings of this study were able support the research hypothesis as these mothers were able to find at least some of the support they needed by participating in the Baby Steps program, thus yielding positive prenatal and postpartum outcomes.

Thesis (M.Dev) --University of Limpopo, 2013 / The aim of this study was to assess the performance of co-operative enterprises that have benefited from the Co-operative Incentive Scheme (CIS). Matabane Co-operative in the Elias Motsoaledi Local Municipality in Sekhukhune District was used as a case study. Both primary and secondary data were used to analyse the performance of this co-operative. The primary data were collected through a pre-tested questionnaire, while electronic and non-electronic media were used to collect secondary data. Purposive sampling was used to select respondents and because the number of beneficiaries of the co-operative was too small (i.e., 36) all were selected for this purpose. Only tables were used to analyse data in this study. The results obtained showed that the level of participation of females and youth in co-operatives is minimal. With regard to the level of education, the study found that all beneficiaries were literate. Of the total membership, 31% had passed secondary education, 22% had tertiary qualifications, while those who had passed primary education constituted 47%. The study also found that the co-operative had generated 36 jobs. Of this number, 14% were awarded to females as compared to 86% among their male counterparts. The youth constituted only 8% of the co-operative membership as compared to the 92% of the adults and the elderly combined. With regard to income, the study found that the co-operative has managed to generate about R1,5 million, the majority of which comes from the sale of livestock and maize, namely 44% and 28% respectively. The following challenges were established by this study: lack of access to markets, lack of sufficient land space for production, lack of support from government, lack of access to water, shortage of proper skills, and the high cost of electricity. The following recommendations are therefore made to policymakers: · A budget for the payment of stipends to beneficiaries should be made available. The budget for the Community Work Programme (CWP) should be used for this purpose. · The municipality should provide a subsidy for electricity to the co-operative. · The Provincial Departments of Agriculture should provide the co-operative with adequate infrastructure. · LIBSA and other government agencies should ensure the provision of ongoing training in technical, project management, recordkeeping and financial management skills to the beneficiaries of the co-operative. · LIBSA should assist the co-operatives in identifying markets and in ensuring that their produce meets the required quality standards. The assurance is hereby given by this study that the productivity of co-operatives would be enhanced if these policies were implemented successfully.

<p><strong>Bakgrund:</strong> Konflikterna mellan ägarnas och företagsledningens intressen har varit ett aktuellt ämne länge och vi befinner oss nu i en ny fas som kännetecknas av en tydlig betoning på att företaget i första hand måste drivas i ägarnas intresse. En effekt av detta är att utformningen av bonusprogram till högsta ledningen i företagen har fått stort utrymme i media och ifrågasatts under en längre tid men dock blivit mer påtaglig i början av 2009. Kritiska röster har höjts om utformningen av bonusprogrammen och vilka prestationer det egentligen är som belönas.</p><p><strong>Syfte: </strong>Syftet med uppsatsen är att beskriva hur bonusprogrammen för verkställande direktörer i företag noterade på Stockholmsbörsen är utformade. Vi kommer även analysera om dessa program har skapat värde för aktieägarna i form av utdelning och aktievärde. Utifrån detta kommer vi lyfta fram de kriterier vi anser är viktigast för att skapa värde vid utformandet av bonusprogram för VD.</p><p><strong>Genomförande: </strong>För att uppfylla studiens syfte genomfördes undersökningen som en kvantitativ studie med hjälp av sekundärdata. Det empiriska materialet har sedan analyserat med hjälp av befintliga teorier inom styrning.</p><p><strong>Resultat:</strong> Största delen av företagen använder kombination av kortsiktiga och långsiktiga bonusprogram för att motivera, behålla och rekrytera en kompetent ledning. För att mäta prestationer används huvudsakligen redovisningsbaserade mått men även marknadsbaserade mått förekommer. Vår studie pekar på att det föreligger ett positivt samband mellan tilldelning av aktier, som belöning, och värdeskapande.</p> / <p><strong>Background:</strong> The conflicts between shareholders and managers interests have been a current topic for a long time and we are now in a new phase that are recognized by a clear emphasis that an organization have to be run in the shareholders interests. An effect of this is that the design of incentive programs for top management have gotten large space in media and has been questioned during a long time but has become more tangible in the beginning of 2009. Critical voices have been raised about the design of incentive programs and what types of performance actually are rewarded.</p><p><strong>Aim:</strong> The aim of this thesis is to describe how incentive programs for CEO in companies listed on Stockholm Stock Exchange are designed. We will also analyze if these programs has created value for shareholders in form of dividends and stock value. Based on this we will highlight what we consider are the most important criteria’s to create value when designing an incentive program for CEO.</p><p><strong>Implementation:</strong> To fulfill the thesis aim the survey was performed as a quantitative study based on secondary data. The empirical material has then been analyzed whit the help of existing theory’s within management.</p><p><strong>Result:</strong> Majority of the companies uses a combination between short-term and long-term incentive programs to motivate, preserve and recruit a competent management. To measure performance accounting based measures are mainly used but market based measures are also used. Our study indicates that there are a positive connection between handing out stocks, as a reward, and value creation.</p>

<p>Diskussionen om den svenska vården är ständigt aktuell, särskilt den som rör de tio till tolv procent som utgör privat verksamhet. De ekonomiska drivkrafter som finns i ett företag med vinstintresse kan anses vara oförenliga med vård av god kvalitet. Det är viktigt att kunna balansera incitamenten kvalitet och vinstintresse för att undvika att patienter eller brukare blir missgynnade. Den privata vården och omsorgen tampas med dagens rådande organisationskultur som säger att det är fult att tjäna pengar på vård. Den offentliga sektorn i sin tur arbetar mot kvalitetsmål vare sig de är företagsekonomiskt effektiva eller ej, samtidigt som de brottas med svårigheter gällande krav på ökad ekonomisk effektivitet, åtstramningar och problem med att mäta graden av framgång baserat på prestationer. Det komplexa i att kunna balansera vinstintresse och kvalitet och på bästa sätt möta omvärldens krav på styrning och mål har lett fram till denna undersöknings forskningsfråga som lyder:</p><p>Vilka likheter och skillnader förekommer i mellanchefers målarbete beroende på vinstintresse?</p><p>I en kvalitativ studie har sex stycken mellanchefer inom vård- och omsorgssektorn intervjuats med avsikt att skapa förståelse kring hur deras målarbete bedrivs. Vidare syftar studien till att försöka urskilja om och i så fall på vilket eller vilka sätt incitamentet vinstintresse påverkar detta målarbete. Utifrån studien har flera slutsatser dragits. Det finns skillnader i målarbete på grund av incitamentet vinstintresse. Exempel på dessa är konkretisering av mål och förtydligande av övergripande syfte. Samtidigt kan detta incitament inte betraktas som angörande för hur målarbetet utförs. </p><p>Nyckelord: Incitament, offentlig sektor, privat sektor, vinstintresse, mål.</p>

Aggregating performance measures considerably reduces the complexity of a performance evaluation system. This dissertation analyzes the nature and characteristics of the aggregation of performance measures in institutional settings of multiple tasks and multiple periods. In multi-task settings, the number of tasks restricts the feasibility of a statistically sufficient aggregation and the nature of an economically sufficient aggregation. Statistical sufficiency of aggregation can be achieved only by multi-dimensional aggregate measures, whose minimum dimensionality is given by the number of tasks. If the number of aggregate measures is less than the number of tasks, an economically sufficient aggregation incurs loss of information even if there is no loss of information through the likelihood ratio. The results support the use of multi-dimensional aggregate measures to preserve the information content of performance measures in multi-task agencies. In a multi-period setting, the inter-temporal correlations among performance measures restrict the feasibility of a statistically sufficient aggregation and the nature of an economically sufficient aggregation. When performance measures are inter-temporally correlated, there is no statistically sufficient aggregation and an economically sufficient aggregation of the basic measures depends on the effort level to induce. The optimal aggregation is characterized by the agent's characteristics and the economic situation of the agency as well as the statistical properties of performance measures. In a long-term contract with multiple tasks, the inter-temporal covariance risk has a monotonic impact on the endogenous allocation of effort through the optimal relative incentive rate. The inter-temporal covariance risk, as well as the within-period risk premium, prevents the first best allocation of effort from being endogenously achieved even if the first best allocation is feasible. / Accounting

Belöningar till ledningen är det som ofta debatteras i media, samtidigt anses personalen vara företagets viktigaste resurs. Detta examensarbete avser att undersöka vilka belöningar ”vanliga” anställda får ta del av. En fallstudie på OKQ8 har genomförts för att åskådliggöra avsikterna, uppbyggnaden, förhoppningarna, resultatet och framtiden för ett antal belöningssystem som tillämpas i praktiken. Datainsamling har skett genom personliga intervjuer samt observationer. Författarens viktigaste slutsatser är att rättviseaspekten har stor betydelse samtidigt som det är av yttersta vikt att ett belöningssystem kommuniceras, framförallt vid implementeringen. Det är betydelsefullt att belysa dessa faktorer och inför framtiden ta hänsyn till dem för att på så vis kunna utforma bättre belöningssystem. / Rewards to the people in the management are often debated in media, at the same time the personnel is considered to be the company’s most important asset. This paper intends to examine which rewards “ordinary” staff members have a share in. A case study at the company OKQ8 has been undertaken to illustrate the intentions, design, expectations, results and the future for a number of incentive systems applied practically. Data have been collected through personal interviews and observations. The author’s most important conclusions are that communication and justice play a crucial role when an incentive system is implemented. It is crucial to illuminate these factors and take it into consideration for better designed incentive systems in the future.

Sammanfattning Datum:                               2010-08-30 Kurs:                           Kandidatuppsats i företagsekonomi, FÖA300, 15 hp Handledare:                 Carl G. Thunman Författare:                  Feven Gebretsadkan och Mahabad Minozada Titel:                                   Belöningssystem – ett incitament verktyg för att skapa      motivation. En fallstudie av Sparbanken Rekarne Syfte:                                  Syftet med denna uppsats är att beskriva vad belöningssystem innebär och anställdas uppfattning av belöningssystemet och dess inverkan på motivation i Sparbanken Rekarne. För att sedan ge rekommendationer till förbättringar för hur Sparbanken Rekarnes belöningssystem kan ge mer motivation till de anställda. Metod:                               För att uppnå syftet samlades vetenskaplig information in från litteratur, vetenskapliga artiklar, tidigare uppsatser och övrig information från internet hemsidor. Undersökningen bestod av intervjuer med chefer och anställda på Sparbanken Rekarne. Intervjuerna bestod av personlig kontakt och individuellt med varje respondent. Två intervjuguider användes, varav en användes till ledningen och den andra till de anställda. Analys:                               I analysen har den teoretiska referensramen och den empiriska undersökningen sammankopplats. Slutsats:                             Rekommendationer till förbättringar för hur Sparbanken Rekarnes belöningssystem kan ge mer motivation till de anställda har tagits fram. Då det ska förbättra bankens framtida arbete med belöningar för att skapa mer motivation. Detta vidare genom att engagera de anställda mer i belöningarnas utformning.  Nyckelord:                         Belöningssystem, motivation, human resource    management, incitement, bank  / Abstract  Date:                                  2010-08-30 Course:                              Bachelor thesis in Business Administration, FÖA300, 15 credits Tutor:                                Carl G. Thunman Authors:                             Feven Gebretsadkan och Mahabad Minozada Title:                                   Reward systems - an incentive tool to create motivation. A case study of the Sparbank Rekarne         Purpose:                            The purpose of this thesis is to describe what a rewarding system means and the understanding of the employee to the rewarding system which gives effect to motivation in the Sparbank Rekarne. Recommendations to improve the rewarding system in the Sparbank Rekarne by which the employee will be more motivated is indicated the purpose. Method:                             In order to reach the purpose scientific information was gathered from literature, scientific articles, previous thesis and additional information from internet. The inquiry was done by interviewing the managers and the employee of Sparbank Rekarne. The interview was held personally and individually with every respondent. Two interview guides were used, one to the leaders and the other one to the employee.       Analysis:                           In the analysis the theoretical frame of reference and the empirical enquiry are combined. Conclusion:                      The recommendations to improve how the Sparbank Rekarne rewarding system can give more motivation to the employee have taken out. This can improve the future of the bank with rewarding in order to get motivation by involving the employee in working out the rewarding system. Keywords:                        Reward system, motivation, human resource management,    incentive, bank

The purpose of this thesis is to understand the opinions and potential effects of objective and subjective assessments of performance as a basis for performance pay for blue-collar workers. The study takes a qualitative approach to find out how and why four companies - Trelleborg Forsheda, Finnveden Powertrain, Isaberg Rapid and Parker Hannifin- work with salaries, incentive system and performance assessment the way they do. The concept of individual salary is central in this thesis, and individual salary is based on four criteria; capabilities, performance, work demand and formal competence. These can be divided in subjective or objective criteria. Individual salaries also contribute to salary divergence, which in many studies have indicated higher performance. Important to remember is that it has to exist a purpose to salary divergence and how salary is diverged in the company is related to the goals and strategy of the company. If the company chooses to have performance based salaries- which is salary divergence- another question arise; what is good performance? In organizations that have performance salaries, a group or an individual (often the middle manager) have to decide if a certain group of personnel performs good or bad. This can mainly be done in two different ways; objective performance assessment or subjective performance assessment. Objective performance assessment is based on numerical calculation of measures, which will form the basis for rewarding employees using a salary system that reward performance. Subjective performance measurements are based on judgment. Instead of relying on numerical calculations, one evaluates if the results reflect good or bad performance. For both methods it is essential that the personnel feels that the salaries are fair, and that the salary system is clear and easy to understand. Something else that is important to understand is that employer and employee have different views in what is a fair salary. Objective assessments are based on numerical calculations of measures, and one important property such measures have is that they don’t leave any room for excuses. Research indicate that performance pay has important motivation enhancing effects, but the profitability doesn’t always benefit from it. When monitoring costs are high, or product quality or long term thinking is required, hourly wages may be preferable. Tasks which are measured, will naturally be prioritized by the organization. This means that the choice of measures is very important. The amount of measures mustn’t be too high, and they have to be carefully considered. Subjective assessments are the opposite to objective ones. The advantages with subjective performance assessments are, among other things, that additional information which have surfaced during the period of measurements can be taken into consideration, errors in the measurement process can be corrected and unlucky circumstances can be dealt with. However, problems exist in unfair assessments, which are based on prejudice. Findings in this report shows that profitable companies have large differences in their salary systems. This is also supported by other research. The company Isaberg Rapid AB only uses objective criteria, focused on simplicity and group rewards. Finnveden Powertrain on the other hand, has a system focused on individuals and subjective assessments. Some conclusions could be drawn; one of the most important being that connections between the type of activities and the salary system is positive, and that salary systems have to be updated and revised continuously.