The lack of evidence on reforms, such as determinants of principal salary, points to data and research deficiencies to be addressed in order to learn more about their effects and make sound public policies. The purpose of the study was to examine district and community determinants of principals’ salaries using a spatial econometric framework. The findings have implications for education policy development related to pay for contribution, rather than pay based on tenure, experience, or district wealth. The quantitative study used a spatial regression approach to model school, district, and community factors as determinants of Texas high school principal’s salary. Principal salaries are viewed from several lenses in this study by considering effective outcomes of pay defined by actual salaries and market considerations for pay as defined by community, organizational and human capital variables. Literature from the private sector as well as from the public school setting was used as a theoretical underpinning for the hypotheses set forth in this study. The findings provide empirical insights regarding how principal salaries are determined. The study found a statistically significant spatial autocorrelation relationship at p<.05 confirming geographic locations is a robust influence on principal salaries. After controlling for the spatial autocorrelation the study also found experience, gender, district wealth, and campus size significantly influence principal salaries. However, there was no statistically significant relationship between principal salary and student achievement. .

Numerous researchers, employing theories from either psychology or economics, have investigated the circumstances under which firms are likely to adopt salary-based versus commission-based compensation plans. This study integrates the most common theoretical bases of salesperson compensation literature into a broad framework labeled the Eclectic Paradigm of Salesperson Compensation (EPSC). The EPSC proposes that there is a positive association between a firm's salary orientation and resource commitment, and a firm's salary orientation and firm control. There should be a negative association between salary orientation and dissemination risk, and salary orientation and salesperson motivation/performance. Twenty-three hypotheses originating from the EPSC were tested using a pretest sample of 48 real estate salespersons and a test sample of 311 real estate salespersons. The data were analyzed using common factor analysis, logistic regression, multivariate analysis of variance, and median tests. Of the 23 hypotheses, 10 were supported, 7 were partially supported, and 6 were not supported. The results suggest that the eclectic paradigm of salesperson compensation is a promising initial step toward developing a comprehensive model for understanding the determinants of salary versus commission.

This dissertation presents empirical evidence intended to help answer two research questions. The first question asks whether executive compensation systems appear to exploit the bias in accounting-based performance measures in order to reduce the volatility in executive compensation and to allocate incentives more effectively across the range of activities performed by the executive. The second question asks whether compensation systems systematically differ between firms that use alternative accounting methods and whether any such systematic difference helps explain accounting choice. Parameters estimated in fixed-effects endogenous switching regression models were used to test the risk-shielding and incentive-allocation hypotheses. The models were estimated across a dataset consisting of 1151 executive-year observations of annual compensation paid to 222 top-level executives in 40 oil and gas firms. The dataset was partitioned by accounting method and separate models estimated for the full cost and successful efforts partitions. The tests provided modest support for the risk-shielding and incentive-allocation hypotheses, revealing that accounting measurement bias is used to focus incentives for effort in the exploration activity and to reduce executives' exposure to production risk. The design also allowed an estimate of the proportional change in compensation that was realized from the accounting choice actually made.

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This paper studies foreign currency adjustments in executive compensation (i.e. exclusionof foreign currency impacts from accounting-based performance metrics). In light of recent debates on the pros and cons of using non-GAAP adjustments in compensation, I propose a rational explanation for adjusting foreign currency concerning firm’s operating decisions. I employ real options theory to study foreign currency fluctuations in decision making. I show, both analytically and empirically, that Integration Level, the extent of coordinated activities or cross-border transactions between the parent and its foreign subsidiaries, can serve as an explanation. Firms with a high level of integration are less likely to adopt foreign currency adjustments. On average, firms consider foreign currency fluctuations to make corporate decisions; the usage of foreign currency adjustments in executive compensation is less likely to be a result of managerial opportunism.

The immediate purpose of this thesis is to show incomes and current living costs of teachers by geographical areas and to draw justified conclusions based upon statistical data regarding necessary and desirable teachers' salaries. Since the survey made by the Bureau of Business Research, University of Texas, included such widely separated cities as Corpus Christi, Austin, Tyler, El Paso, Lubbock, and Abilene, the different sections of the state are well represented.

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The dissertation argues that the United States Army was a slaveholding institution. It explains how the military, the central instrument of statecraft in the 19th century, evolved as a national establishment while condoning and promoting slavery in its ranks. An empirical study of often ignored military pay records reveals that from the army’s foundation to the abolition of slavery, thousands of enslaved people served as officers’ servants and became integral to the military. In 1816, Congress authorized allowances, rations, and clothing for officers’ private servants while prohibiting the former custom of taking soldiers as servants. By reimbursing officers who held or hired enslaved servants, Congress not only sanctioned slavery but also subsidized and created incentives for officers to own, utilize and trade enslaved people. The dissertation shows that over three-quarters of officers, southerners and northerners alike, held slaves as servants during their military careers. Over 9,000 enslaved people were forced into the army, nearly three times more than the number of officers. The dissertation investigates the origins and scope of slavery within the army, the legal, fiscal, and violent mechanisms that sustained it, and the profound impact slavery had on the American military establishment. By analyzing the U.S. Army, the most dominant national establishment, as a slaveholding institution, this project adds to the expanding literature on the “slaveholding republic.” The dissertation goes beyond merely illustrating “slave power” in the federal army by offering a ground-level investigation into how slavery got its foothold in an important national organization. Virtually unnoticed by prior historians, some 180,000 payrolls in the National Archives reveal the mundane realities of enslaved military servants and their enslavers. Each document included servants’ names, physical descriptions, locations, and allowances paid for their subsistence. The dissertation utilizes an original database of thousands of payrolls identified, sampled, and digitized, particularly for this project. The database has over two million data points, which enable grasping the phenomena of military slavery and tracking down individual servants’ and enslavers’ trajectories. The data shows that officers carried enslaved servants wherever they went, regardless of local laws forbidding it – even in so-called “free states” in the continental United States, Mexico, and Europe. Nearly 13% of all officers’ pay expenses went directly to subsidize slavery. Ratio analysis demonstrates that the bureaucracy and funding mechanisms that evolved before 1816 kept enslaved servitude stable. Thus, until the Civil War (1861-1865) and the unmaking of slavery, the army – which expanded and protected the frontiers of an empire in the making – not only benefited from the slave market but was a significant force in its expansion. Moreover, permitting and subsidizing slavery in the army made the U.S. government complicit in its brutalities, including forced removals, human trafficking, and the separation of families. Military slavery developed gradually with the foundation, bureaucratization, and professionalization of an American military peace establishment. It evolved from 1797 to 1816 through competing policy objectives, resulting in an enduring bureaucratic (and euphemistic) workaround: “servants not soldiers.” Facing public criticism over officers’ abuse of soldiers’ labor, the army gradually “outsourced” officers’ servants through a dual process of privatization and racialization of military labor, differentiating between “public” and “private” service; between free, white soldiers and enslaved, black servants. Though serving slaveholders’ interests, the adopted solution of “Servants not soldiers” was a product of bureaucratic contingencies and ad-hoc decision-making and not a top-down policy orchestrated by a cabal of enslavers. Interestingly, a simple, basic question of reimbursement led somewhere perhaps unanticipated, ending in government-sponsored enslaved servitude. To add this level of contingency is not to make excuses, not to pose something akin to an “unthinking decision,” but to make us aware of the degree to which “the problem of slavery” was most frequently “solved” by accommodating it institutionally, rather than contesting it politically or morally. Thus, the dissertation illuminates an often-ignored aspect of the United States as a “slaveholding republic.”

The purpose of this study is to gain a knowledge of the salary schedule situation in the teaching profession, and to determine how this situation can be improved if teachers become interested and will furnish the leadership necessary in helping to construct schedules in the school systems.

The purpose of this study is to present a history of the progress made in advancing the welfare of teachers, to evaluate the trends in teachers' salaries over a period of twenty years, and to show the extent to which teacher retirement and teacher tenure laws have gained momentum in the United States. Recommendations for improvement will be made in cases where deficiencies exist.