Thèse de doctorat : sciences commerciales et économiques : Université de Neuchâtel : 1932. / Bibliothèque professionnelle et sociale. Bibliogr.

Bakgrund: Människors förändrade levnadsvanor med upplevelser så som hotell- och restaurangbesök har ökat kravet på den service som förväntas inom branschen. Kravet på ökad service ställer krav på att medarbetare ska vara motiverade till att prestera för att kunna erbjuda den service som efterfrågas och för att företagen ska kunna nå upp till sina uppsatta mål. För att motivera sina medarbetare och få dem att ta beslut som är i enighet med företagets mål kan företag använda sig av ett belöningssystem. Syfte: Syftet med studien är att kartlägga hur belöningssystemet i hotellkedjan är utformat för hotelldirektörerna samt hur bonussystemet uppfattas påverka motivation, handlande och beslutsfattande. Ett andra syfte är att identifiera och analysera de positiva och negativa effekter bonussystemet kan ge upphov till. Metod: En kvalitativ studie har tillämpats och en fallstudie på ett företag inom hotellbranschen har genomförts. Semi-strukturerade intervjuer med fem hotelldirektörer inom hotellkedjan har legat till grund för det empiriska materialet. Resultat och slutsatser: Studien visar att bonussystemet får hotelldirektörerna att bli motiverade till att prestera. Utformningen av belöningssystemet och bonusavtalets målsiffror är avgörande för vilka effekter det ger upphov till. Det är inte finansiella belöningar som främst motiverar utan det är uppskattning från gäster och personal som anses vara den främsta motivationsfaktorn. Beslut tas till största del utefter vad som är bäst för verksamheten. / Background: People and their changing lifestyles with experiences such as hotel and restaurant visits have increased demand for the service that is expected in the industry. The requirement for increased service requires that employees are motivated to perform in order to provide the services requested and to enable companies to achieve their goals. To motivate the employee, and get them to take decisions that are in agreement with the company goals, companies can use a reward system. Purpose: The purpose of this study is to identify how the reward system in the hotel chain is designed for hotel managers and how the bonus system is perceived to affect motivation, behavior and decision making. A second purpose is to identify and analyze positive and negative effects of the bonus system. Method: A qualitative study has been applied and a case study of a company in the hotel industry has been implemented. Semi-structured interviews with five managers at the hotel chain have been used to make the empirical material. Results and Conclusions: The study shows that the bonus system motivates hotel managers to perform. The design of the reward system and the goals in the bonus system are crucial for the effects it may lead to. It is not financial rewards that primarily motivate, instead it is the appreciation from guests and staff that is considered as the main motivation factor. Decisions are made to provide the greatest benefit for the business

Tournament theory shows that a firm may motivate employees by running competitors for rewards either for a group or individualistic schemes. The empirical literature on Tournaments has been grown. However, many studies use no appropriate data. This paper provides the first empirical evidence on three key assumptions in these models using a special case surrounding the incentives for workers in public sector. The dataset contains information from the Coordenacao de Fiscalizacao (i.e., the Inspections Division) of the Secretaria da Receita Federal (SRF) on the bonus program created by the Brazilian government to compensate tax officials for their efforts in collecting taxes and uncovering tax violations. We constructed a larger unbalanced panel data Tax collection containing information upon 110 tax agencies distributed between 10 regions and 45 time period by month, which allowed us to support the predictions raised above. In order to examine the tournaments predictions we emphasize the dynamic of the process taking into account the unobserved heterogeneity and endogeneity problems using appropriate GMM techniques. This enable us to pondered the possible inertia for time adjustments within tax agency, possibly in determining strategies to improve the tax agency performance on the sources most valuable for collection, which supports the hypothesis of learning by doing. The results also demonstrated evidence to support the following tournaments hypothesis: (1) prizes motivate agents to exert effort; (2) number of participants increased as the size of the prize increase; (3) differential in wages and bonus directly affect workers incentives.

Thesis (M. S.)--Economics, Georgia Institute of Technology, 2008. / Committee Chair: Silva, Emilson; Committee Member: Kilic, Rehim; Committee Member: Li, Haizheng.

The thesis focuses on proposal of bonus system in the company. Target is to increase work efficiency and to set juster evaluation of employees. It analyzes current situation in the company, employees´ satisfaction and remuneration system. The thesis includes proposals of implementing a bonus system in the company which can contribute to an increase of work efficiency.

This thesis comprises three empirical studies that investigate the effects of director networks and corporate governance mechanisms on firm performance and CEO compensation. The first empirical study (chapter three) describes the extent of board networks among non-financial FTSE 350 firms listed on the London Stock Exchange during 2007-2010. We use the concept of the “centrality” from social network analysis to examine whether board networks are related to firm performance. We find that firms whose directors are more central in a network are associated with better financial performance. Consistent with the “Reputation Hypothesis” (Fama and Jensen, 1983), the number of director connections may proxy for director reputation. Directors are motivated to improve their reputation since they can use their directorships to signal to the market that they are good at decision-making, and at providing advice and monitoring management. The second empirical study (chapter four) investigates the effects of director networks on CEO compensation among non-financial FTSE 350 firms listed on the London Stock Exchange between 2007 and 2010, while controlling for CEO characteristics, corporate governance characteristics and firm characteristics. We first examine the impact of CEO networks (individual level) and second board networks (firm level) comprising all board members. We examine not only the total remuneration of the CEO but also two important components of the remuneration package, i.e. basic salary, and long term incentive plans (LTIPs). At the individual level, we find that a well-connected CEO measured by “centrality” receives higher total compensation. Although we find a positive relationship between basic salary and CEO networks, we do not find evidence of a relationship between LTIP compensation and CEO networks. The relationship between board networks and CEO compensation is also examined at the firm level. The results show that board networks have a positive and significant effect on total compensation and LTIP compensation but not on basic salary compensation. The third empirical study (chapter five) examines the effects of directors’ business networks, directors’ social networks and corporate governance mechanisms on firm performance. Previous studies have considered only business networks (directorships), while this study explores both business networks and social networks, such as current and past employment, education background, and other types of social activities (membership of golf clubs, membership of charity organizations, universities alumni, etc). We find that well-connected directors seem to use their networks to improve firm performance and in line with the interest of their shareholders. We further split the effects of board networks into business and social networks. We find that social networks play a more important role than business networks in improving firm performance, consistent with social capital theory (Coleman, 1990) which argues that networks of social connections can provide firms with valuable resources and information. Overall, this thesis provides empirical evidence that director networks and corporate governance mechanisms play an important role in affecting CEO remuneration and firm financial performance. The findings of this thesis suggest that regulators, firms and individuals should not only pay attention to business networks but also to social networks.

Författare: Emil Herder, Filip Nilsson och Mats Seglarvik Handledare: Anders Hytter Examinator: Bertil Hultén Kurs: Examensarbete 30hp, Civilekonomprogrammet inriktning marknadsföring, Linnéuniversitetet Kalmar, VT 2016, 4FE63E. Rapportens namn: Kredit-kort och gott Frågeställning: Hur värderar svenska konsumenter olika kreditkortsattribut? Syfte: Det primära syftet med vår studie är att undersöka hur svenska konsumenter värderar kreditkortsattribut på den svenska marknaden och att undersöka eventuella samband som existerar mellan deras värderingar och olika valda variabler. Som delsyfte ämnar vi att utifrån vår undersökning komma med relevanta rekommendationer som kan hjälpa Resurs Bank att skapa attraktiva kreditkortserbjudanden för konsumenter på den svenska marknaden. Metod: Uppsatsen har till en början en induktiv ansats som sedan övergår till en mer deduktiv ansats. Datainsamling har i huvudsak skett genom enkätundersökning, men även genom intervjuer. Resultat & slutsatser: Vi har rangordnat hur svenska konsumenter har värderat olika kreditkortsattribut och funnit att det existerar samband mellan hur olika individer värderat olika kreditkortsattribut baserat på andra värderingar och grupptillhörighet. Teoretiskt och praktiskt bidrag: Teoretiskt har vi bidragit med en grund för hur svenska konsumenter värderar olika kreditkortsattribut samt en undersökningsmodell som kan användas som underlag för vidare forskning. Våra praktiska bidrag är att informationen kan användas som beslutsunderlag när ett kreditkortserbjudande som inriktar sig mot kundens upplevda värde ska läggas fram. Nyckelord: Kreditkortsattribut, kreditkort, bonussystem, välgörenhet, konsumentbeteende, konsumentvärde / Author: Emil Herder, Filip Nilsson and Mats Seglarvik Mentor: Anders Hytter Examiner: Bertil Hultén Course: Master Thesis 30 credits, Master of Business and Economics, Marketing, Linnaeus University, Kalmar, Spring 2016 4FE63E. Name of report: Kredit-kort och gott Research question: How do swedish consumers value different credit card attributes? Purpose: The primary purpose of our study is to reserach how swedish consumers value credit card attributes on the swedish market and research possible correlations that exists between their values and different chosen vairables. The subpurpose of the study is to come up with relevant recommendations which may help Resurs Bank to create attractive credit card offerings for the swedish credit card market. Method: The study starts off with and inductive approach that later turns into a more deductive approach. The data was collected from a survey and interviews. Results and conclusion: We’ve ranked how swedish consumers value different credit card attributes based on other values and group membership. Theoretical and practical contribution: Theoretically we’ve contributed with a foundation on how swedish consumers value different credit card attributes and a researchmodel that can be used as a basis for further research. Our practical contribution is that the information from our study can be used to support decisions when it comes to creating a credit card offering that targets the customers percieved value. Keywords: Credit card attributes, credit card, bonus system, charity, consumer behaviour, consumer value.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-02-04T15:59:55Z No. of bitstreams: 2 Itamar_Zonaro.pdf: 636008 bytes, checksum: 12723dbf5ded5fc632968b08afbd45c9 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-02-04T15:59:55Z (GMT). No. of bitstreams: 2 Itamar_Zonaro.pdf: 636008 bytes, checksum: 12723dbf5ded5fc632968b08afbd45c9 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2005-08-22 / This work has been developed from a field research, and covers a method used by motor vehicle dealers to account for bonuses received from manufacturers. We tried to recognize a correct way to account and record bonuses received from motor vehicle dealers, considering the essence of this operation. Through a bibliographical research, the accounting theory is analyzed, major accounting principles, the nature of income, assets and their evaluation are reviewed and known, as well as other concepts related to the accounting record of commercial operations performed between manufacturers and their dealers. The aspects related to tax law pertaining to the motor vehicle??s segment are also subject to a bibliographical research, allowing us to understand motor vehicle taxation, and its consequences for the practice of bonus granting. The field research was performed with seventeen dealers, and their accounting treatment for the bonus was checked. Also data were collected to demonstrate the relevance of this subject for the segment of motor vehicles. In the core of the bonus granting operation performed by manufacturers is the reduction of vehicle costs, allowing dealers to reduce vehicle??s selling price for final consumer. Bonuses received by motor vehicle dealers should be recognized as reducers of vehicle acquisition cost, since this is in the core of the operation performed by manufacturers and their dealers. / Este trabalho, a partir do desenvolvimento de uma pesquisa de campo, trata da forma de contabiliza????o, por parte das concession??rias de autom??veis, dos b??nus recebidos das montadoras. Procura-se reconhecer a forma correta de registrar-se contabilmente os b??nus recebidos pelas concession??rias de autom??veis, considerando-se a ess??ncia da opera????o praticada. Por meio de pesquisa bibliogr??fica, analisa-se a teoria cont??bil, visando analisar e conhecer os princ??pios cont??beis, a natureza da receita, do ativo e de sua avalia????o, bem como os demais conceitos relacionados com o registro cont??bil das opera????es comerciais praticadas entre as montadoras e suas concession??rias. Os aspectos relacionados ?? legisla????o tribut??ria atinente ao segmento automobil??stico tamb??m s??o objeto de pesquisa bibliogr??fica que possibilita o entendimento da tributa????o dos autom??veis e seus reflexos na pr??tica de concess??o de b??nus. A pesquisa de campo foi realizada em dezessete concession??rias e objetivou verificar o tratamento cont??bil que estas d??o aos b??nus, bem como a obten????o de dados que pudessem demonstrar a relev??ncia do tema para o segmento automobil??stico. A ess??ncia da opera????o de concess??o de b??nus por parte das montadoras ?? a redu????o do custo do ve??culo, para que a concession??ria possa reduzir o pre??o de venda do ve??culo ao consumidor final. Os b??nus recebidos pelas concession??rias de autom??veis devem ser reconhecidos como redutores do custo de aquisi????o dos ve??culos, uma vez que esta ?? a ess??ncia da opera????o praticada entre as montadoras e suas concession??rias.

Master’s thesis solves the question of human resource management in the McDonald’s restaurant. My thesis has two main parts. The first is desk study with fundamental terms. Practical part forks on first analysis part, where you can find information about the company, and second concept part, which considers about next motivation possibilities and implementation of new motivation method. In the end of the thesis you can find income estimation and complete evaluation.

我國行政機關工程獎金制度肇始於民國60年間，時值政府積極推動經濟計畫，籌建各項重要基礎工程建設，為鼓勵各機關辦理各項建設工程，提高工作效能，發展工程技術，行政院爰函頒相關工程獎金支給規定據以實施。嗣因時空環境變遷及政府待遇政策轉型，時至今日，現存的工程獎金支給規定，包括「中央政府各工程機關員工工程獎金發給要點」、「中央各級行政機關工程獎金支給原則」及「地方各級行政機關工程獎金支給原則」等3項規定，此外，配合機關組織調整實際需要，另發展出「經濟部水利署及內政部營建署城鄉發展分署之工程獎金支給模式」，共計4套支給規定。 鑒於「平等」、「正義」為世人論事用法之基本原則，亦係檢驗社會制度良善與否之首要價值，因此，公部門待遇之規劃與給與自應符合是項原則與價值體系，惟現行工程獎金制度存有4套支給規定，於適用對象、獎金發給種類、經費提撥方式等相關規定均有所差異，造成相同層級並從事相同工程業務者，卻支領不同額度之工程獎金，不僅引發各機關之質疑與批評，亦有違公平正義原則。 本研究採用文獻分析法及深度訪談法，以羅爾斯的正義論為立基及思考角度，檢視現行工程獎金制度之規劃與給與是否符合正義原則，並輔以嫻熟工程獎金制度實務運作之中央及地方機關之政策利害關係人，以及法制主管機關行政院人事行政總處之業管科長，進行深度訪談及綜合分析，進而分別從法制面及實務面提出研究發現與建議，以期提供政府檢討、評估與修正工程獎金制度缺失及規劃其他各項獎金制度之參考。 / The engineering bonus system for the administrative agencies in Taiwan started from 1970s, when the government was actively involved in the promotion of economic plans and the construction of major infrastructures. In order to encourage the government agencies to undertake various engineering projects, increasing efficiency at work and developing engineering techniques, the Executive Yuan issued relevant engineering bonus systems so that each government agency has a practical stipulation to abide by. Due to the temporal and spatial vicissitudes and the transformation of policies on government compensation, we have currently enforced three engineering bonus systems, including “Directions Governing the Engineering Bonus in each Construction Agency of Central Government”, “Directions Governing the Engineering Bonus in Central Government Agencies” and “Directions Governing the Engineering Bonus in local Government Agencies”. Moreover, in compatibility with the demand for the actual adjustment of government agencies, we also contrived the fourth engineering bonus system, “Modes of Engineering Bonus System for Water Resource Agency, Ministry of Economic Affairs, and Urban and Rural Development Branch, Construction and Planning Agency, Ministry of the Interior.” In light of equality and justice, considered not only the basic standards the public rely on while negotiating and dealing with matters but also the primary values to examine whether the social systems are conducive or not, thus, the planning of the government compensation should correspond to these standards and value systems. However, the current four engineering bonus systems vary in their targets, bonus types, and allotments, leading to a plight where there emerges to be a disparity of bonus pay among dealers at the same level engaging in the same engineering projects, which causes doubts and criticisms among government agencies, and violates the principles of equality and justice as well. Adopting citation analysis and depth interview and basing itself on John Rawls’ Theory of Justice, this research inspects whether the planning and implementation of the current engineering bonus system corresponds to justice principle. Moreover, it is also coupled with meta-analysis and in-depth interviews with policy stakeholders in local and central organizations who are familiar with the functioning of the engineering bonus system and the section chief of the Directorate-General of Personnel Administration. Then, research findings and suggestions will be proposed from a legal and practical perspectives in the hope of providing our government with the review, assessment and correction of drawbacks of the current engineering bonus systems and planning other bonus systems for reference.