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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
181

Bonusprogram för VD : Nyckeln till framgång? / Incentive programs for CEO : Key to success?

Sahlin, Robert, Sakström, Mia January 2009 (has links)
Bakgrund: 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. Syfte: 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. Genomförande: 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. Resultat: 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. / Background: 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. Aim: 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. Implementation: 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. Result: 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.
182

Vinstintresse som incitament för vården?

Jonsson, Sofia, Sandberg, Sebastian January 2008 (has links)
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: Vilka likheter och skillnader förekommer i mellanchefers målarbete beroende på vinstintresse? 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. Nyckelord: Incitament, offentlig sektor, privat sektor, vinstintresse, mål.
183

Die Anreizregulierung in der Elektrizitätswirtschaft Deutschlands : Positionen der staatlichen sowie privaten Akteure

Kleinwächter, Kai January 2011 (has links)
Die deutsche Energiewirtschaft befindet sich im Umbruch. Ein neuer staatlicher Ordnungsrahmen wurde geschaffen. Zentrales Element für die Regulierung der Stromnetze ist die „Anreizregulierung“ ‒ simulierter Wettbewerb, zentral gesteuert von der Bundesnetzagentur, um missbräuchliches Verhalten auszuschließen. Ausgehend von der Entwicklung des Energiemarktes seit dem 19. Jahrhundert analysiert Kai Kleinwächter die unterschiedlichen Interessen der Bundes- und Länderregierungen, der Stadtwerke sowie der großen Energiekonzerne bei der Einführung dieses Steuerungsinstrumentes. Bewertet werden auch die politischen Machtpotenziale der Akteure sowie ihr Einfluss auf den Gesetzgebungsprozess.
184

The Impossibility of Evil Qua Evil: Kantian Limitations on Human Immorality

Crews-Anderson, Timothy Alan 31 July 2006 (has links)
Kant denies that evil qua evil can be an incentive to human beings. Is this a fact about what sorts of reasons human beings find interesting? Or, is it rooted entirely in Kant’s notion of human freedom? I focus on key facets of Kant’s system: human freedom, immorality and incentives. With an understanding of these concepts based in Christine Korsgaard’s reading of Kant’s moral theory, I argue that the impossibility of acting solely from evil qua evil is not rooted in human incentives and that if we were able to represent an unconditioned principle of immorality, we would have as powerful an incentive to act in accordance with it as we do to act in accordance with the categorical imperative. Finally, I argue that the impossibility of human beings’ having evil qua evil as an incentive is grounded in the limited nature of our positive conception of freedom.
185

Incentive Design of Conservation Voltage Reduction Planning for Industrial Loads in Ontario

Le, Brian January 2013 (has links)
In this thesis, a novel framework for planning and investment studies pertaining to the implementation of system-wide conservation voltage reduction (CVR) is presented. In the CVR paradigm, optimal voltage profiles at the load buses are determined so as to yield load reductions and hence energy conservation. The system modifications required for CVR is known to be capital intensive; therefore, the proposed model determines the system savings and the appropriate price incentives to offer industries such that a minimum acceptable rate-of-return (MARR) is accrued. In this model, the industrial facilities are represented by a combination of constant impedance, constant current, and constant power loads. A detailed case study for Ontario, Canada, is carried out considering that industrial loads are investing in CVR implementation to reduce their energy costs. The optimal incentives that need be offered by the system planner, over a long-term horizon and across various zones of Ontario, are determined using the presented mathematical model. Furthermore, a comprehensive risk analysis, comprising sensitivity studies and Monte Carlo simulations, is carried out considering the variations in the most uncertain model parameters. In this work, it is shown that savings from CVR are enough so that incentives are not required in Ontario. Sensitivity analysis shows that electricity price and project cost have the highest impact on the incentives, and that electricity price and industrial demand have the most effect on system savings. Monte Carlo simulations show that the expected energy cost savings result in expected incentive rates to be relatively low compared to the average electricity price in Ontario. CVR is shown in this thesis to be a low cost Demand Side Management program to implement from the perspective of the power system planner, and a worthwhile investment for the industrial load.
186

Impact of Culture on Incentive Systems : Findings from Swedish Organizations Operating in Japan and Korea

Franzén, Andreas, Rogulla, Linus January 2011 (has links)
Many organizations use global incentive systems without recognizing the suitability to foreign subsidiaries' local cultures. Applying incentives to employees in foreign subsidiaries without considering culture's impact on incentive system effectiveness may dilute the incentives' effectiveness. The majority of the incentive system literature is based on Anglo-Saxon notions of incentive system effectiveness and employee motivation. And assuming that culture impacts incentive system effectiveness, the Anglo-Saxon notions may be inapplicable in a non-Anglo-Saxon context. This study uses a sequential exploratory mixed method to explore culture's impact on incentive systems, and to analyze the applicability of Anglo-Saxon incentive system literature to non-Anglo-Saxon cultures. The study develops a five-dimensional incentive system framework that, together with a literature review of Swedish, Japanese, and South Korean culture, interprets empirical findings. Empirical findings from Swedish organizations operating in Japan and South Korea are used to form hypotheses and a basis for qualitative interviews with representatives from the Japanese and South Korean subsidiaries. Sweden, Japan, and South Korea are strongly represented on the global market with multinational organizations covering a wide range of industries. Together they constitute a large portion of global business, and are good representatives for business in Europe and Asia. The study's results establish that culture should be considered an important determinant of incentive system effectiveness, and that the Anglo-Saxon literature may be too insular to be applied outside Anglo-Saxon countries.
187

Value Relevance of Stock-based Employee Compensation -Incentive Effects and Dilute Effects

Hsu, Chen-Chou 08 June 2004 (has links)
The papers of stock-based employee compensation have increased dramatically in recent years, focusing attention on whether stock-based employee compensation can enhance employees¡¦ motivation or impact firm value. A number of recent papers have addressed conflicting evidence as to whether stock-based employee compensation enhance the performance of the firm. Some relatively new studies used use the Ohlson (1995,1999) and Feltham ¡® Ohlson (1999) models to investigate the market¡¦s perception of the economic effect of employee stock options on firm value(Aboody et al.2001; Bell et al., 2002). However, critics have questioned the validity of such studies (For a review of related studies, see Beaver 2002). In fact, stock-based employee compensation can influence firm value through improving performance of firm, and at the same time by diluting the shares of outstanding stocks, thus harms shareholder equity. This study was primarily designed to examine how stock-based employee compensation affects shareholder equity through Incentive and dilute effects. Stock-based employee compensation in this study comprises employee stock bonuses and employee stock options. First, the Incentive and dilute effects are combined in Ohlson model. The hypothesized relationships of constructs, observed variables and operational definitions are defined. The empirical work will be conducted by LISREL method to estimate the coefficients in the model. The estimated results will be dressed the following points. 1.Whether the stock-based employee compensation affects equity valuation. 2.Whether the stock-based employee compensation affects that the intrinsic value through improving abnormal earning? 3.Whether the stock-based employee compensation harms shareholder equity by diluting the shares of outstanding stocks? 4.Discuss employee stock bonuses and employee stock options respectively. In this study, we find the stock-based employee compensation is relevant to the equity value. Employee stock bonuses are relevant to shareholder equity and abnormal earning. In other words, employee stock bonuses have directly incentive effects. Otherwise, employee stock bonuses also have dilute effects. However, the dilute effects are smaller than the incentive effects. On the other hand, employee stock options aren¡¦t relevant to shareholder equity and abnormal earning. Otherwise, employee stock options don¡¦t have direct dilute effects in grant year.
188

The relation between central agency problem and earnings management

Chen, Chun-tsung 08 July 2004 (has links)
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189

The Evaluation of Inquiry-based Learning with Incentive Mechanisms on Peer-to-Peer Networks

Wu, Shih-neng 27 July 2004 (has links)
With rapid development of information technologies, especially the Internet technology, people can communicate more flexibly via various media, in which knowledge can be also shared. In gaining knowledge through the Internet, either digital content retrieval or inter-personal interaction, learning activities conducted on the Web are getting popular. This research has two main objectives. One is to develop incentive mechanisms to enhance the quantity and quality of information shared through peer-to-peer (P2P) networks. The other objective is to implement and evaluate the proposed mechanisms for inquiry-based learning on P2P networks. The pricing-like incentive mechanism is embedded on each peer to determine the price to share a document, to issue a question, and respond to a question. Through experiments, this study evaluates the effects on mitigating the free-riding problems and exchanging information through the P2P network. The results show the effectiveness of the incentive mechanisms for inquiry-based learning on P2P networks.
190

(none)

Cheng, Kuei-Yuan 15 February 2005 (has links)
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