Equitable payment in the R & D function

This paper discusses the problems associated with constructing equitable salary structures for Senior R & D employees. The use of job evaluation and performance appraisal are both considered. It is suggested that the decision band method of job evaluation is particularly useful in this context and a case study of its application within the R & D division of a large manufacturing firm is presented. Job grading and salary structuring in terms of decision-making responsibility are demonstrated. It is argued that the decision band approach assists rational administration of R & D in a number of ways including analysis and, perhaps, restructuring of the function. Methods of rewarding individual performance and measuring career development within R & D are also discussed in terms of the decision band concept.     

An Explanation of Top Executive Pay: A UK Study

This study extends prior research by separating executive remuneration into salary and annual bonus for the purpose of empirically verifying their determinants. A model is introduced to estimate the extent to which pay and its determinants are related. Based on a net sample of 90 large UK firms, salary was found to be strongly related to firm size, as opposed to annual bonus, which was modestly associated with both firm performance and size. An important discovery was that salary showed no relationship to a firm's economic performance. The inability to find any association between salary and performance suggests that each component of pay has a different set of determining factors.     

Taking a hit to save the world? Employee participation in a corporate social initiative

Research Summary: Companies often justify their corporate social initiatives by citing talent management benefits. We examine the extent of, and the reasons for, employee interest in such an initiative in a global management consulting firm. We find a large fraction of employees to be interested in participation in the initiative even when participation requires a personal sacrifice in the form of a salary cut. However, this interest is driven not just by prosocial motivation: Expectations regarding private benefits, such as improved career prospects from new skills acquired, also play a role. Considerations of social impact and private benefits are equally salient when no salary cut is required, but private considerations become more prominent when participating employees are asked to accept a salary cut. Managerial Summary: Many companies are moving from stand‐alone corporate social responsibility (CSR) projects to social initiatives integrated into strategy. Providing employees with the opportunity to participate in such initiatives is said to help attract, motivate and retain talent. In this study, carried out in collaboration with a management consulting firm, we examine how much and why employees value participation in a corporate social initiative. Based on interviews and survey data, we find that employees are not only interested in, but often even willing to accept, a temporary salary cut for the opportunity. However, altruistic motivation is not the only driver of this interest: Employees also expect and value the possibility that the experience would lead to private benefits, such as developing skills likely to enhance their career prospects.     

供电企业岗位薪酬一体化建设方案分析

供电企业现行劳动用工方式存在弊端，提出了健全薪酬分配激励机制——统一的岗位和薪酬管理体系的思路和方法，实现变身份管理为岗位管理、打通员工成长通道，促进企业和员工和谐健康发展，解决供电企业用工矛盾，化解企业用工风险。     

Whither Solidarity? Transitions in Swedish Public-Sector Pay Policy

As part of a drive for efficiency and decentralization in government operations, Sweden is implementing a new system of pay administration in the public sector that is marked by a clear movement away from centralized wage negotiation and fixed salary increases towards more flexible and individualized pay rates. Despite rhetoric about performance and efficiency, the changes appear to be focused mainly on expanding wage differentials among occupational groups and offering market premiums to recruit and retain valued employees. Although the new pay system has not been integrated into a general management approach, it offers considerable challenge to the norms and values of solidarity that have traditionally been held so strongly in Sweden.     

企业效绩评价与经营者年薪挂钩研究

经营者年薪一般包括基本年薪和效益年薪两个部分。尽管全国各地普遍开展了经营者年薪制试点，但对年薪的确定很不规范，特别是对经营者经营业绩的评价缺乏科学手段。本文在运用企业效绩评价体系对经营者业绩进行科学评价的基础上，对如何确定经营者基本年薪和效益年薪，建立了一个基本模型，并选择了150户大型企业进行了模拟测算，使年薪制的实施具备了比较科学的技术基础。     

增值税转型后固定资产涉税的会计处理

增值税由生产型转变为消费型,抵扣范围扩大,必然影响到会计核算中对于固定资产的计价、企业应纳增值税额的确定以及相关的一系列问题。本文仅对消费型增值税下增值税一般纳税人固定资产涉税业务的会计处理问题进行了探讨。     

风险企业薪酬策略研究

本文讨论了基于人员流动研究风险企业薪酬激励的重要性，通过对Paul Oyer的薪酬策略数学模型的分析，讨论了该模型的缺陷并进行了改进，探讨了风险企业的所有者如何选择最优的薪酬策略模式，在保证对员工进行有效的激励的前提下，达到所有者权益最大化的目标。     

管理者薪酬、在职消费与公司绩效——基于合作博弈的分析视角

在我国公司管理者的薪酬激励体系中,年薪、股权激励和在职消费是三个重要组成部分,系统地研究这三个组成部分之间的关系及其对公司绩效影响,对于建立有效的管理者薪酬激励制度和完善公司治理具有重要意义。本文从合作博弈的角度出发,在非对称Nash讨价还价模型的基础上,通过引入内生化的讨价还价力,构建了一个内生化的Nash讨价还价模型,并应用此模型系统地分析了管理者年薪、股权激励与在职消费之间的关系。本文理论模型分析表明:在给定年薪的情况下,管理者持股比例与在职消费之间存在替代关系。本文运用2005—2010年沪深两市A股上市公司面板数据对上述分析结果以及管理者年薪、股权激励、在职消费与公司绩效之间关系进行了实证分析,结果发现:管理者持股比例和在职消费之间存在替代关系,管理者持股比例的增加能够抑制在职消费,从而提高公司绩效。     

Gains from Specialization and Free Agency: The Story from the Gridiron

In the field of personnel economics, there are few opportunities to convincingly test for salary returns to specialization as against versatility. This paper performs such a test by modeling returns to performance measures associated with two different skills practiced by running backs in the National Football League. We find gains to both specialization and free agency with substantial predicted differences in returns for alternative skills. These differences vary across the salary distribution. In the top half of the salary distribution, model simulations show that specialists in either particular skill generate higher marginal returns than do versatile players.     

Knowledge management through the development of knowledge repositories: towards work degradation

This paper questions the consequences of the use of electronic knowledge repositories for work and employment. Drawing on critical research suggesting that knowledge management associated with such tools presents similarities to scientific management principles, it proposes to examine the following key research question: how do employees experience the transformation of the employment relationship when a knowledge repository is introduced to the workplace? The inquiry is grounded in an exploratory qualitative case study of a knowledge management system designed to foster knowledge‐sharing in a Belgian public administration. The findings illustrate two complementary outcomes: this system resulted in employees experiencing deskilling and work degradation, and was met with resistance. Significantly, this paper considers work degradation as a reflexive phenomenon in the context studied, where knowledge‐sharing systems produced deskilling and resistance as part of a specific re‐regulation process.     

Market orientation, employee development practices, and performance in logistics service provider firms

Although the utilization of logistics service provider firms is growing exponentially in business-to-business markets, little is known about what enables some of these firms to perform better than others. Building on the resource-based view of the firm, this research proposes that market orientation and certain employee development practices (service-related training, coaching, and empowerment) influence both employee and organizational performance. The hypotheses are tested using data from 123 large logistics service provider organizations. A multi-survey design was utilized wherein managers as well as the frontline service employees who interact directly with customers represented each organization. The findings suggest that (a) market orientation influences organizational and employee performance, (b) coaching moderates both links, (c) service-related training moderates the link with employee performance only, and (d) empowerment does not moderate either link.     

Marketing executives' perceptions of equitable salary increases

Employees' perceptions of fair and equitable salary increases is the subject of this article. Factors hypothesized to be the major determinants of the “perceived amount of pay that should be received” in Lawler's model of pay satisfaction are employed as predictor variables in a multiple regression equation context to explain the observed variation in executives' perceptions of fair and equitable salary increases. A national sample of industrial marketing executives were surveyed. A significant relationship was observed between employees perceptions of fair and equitable salary increases and a number of perceived personal job input and job demands related variables, current salary and wage history, and perceived non-monetary outcomes which are theorized in Lawler's model to be among the major determinants of the perceived amount of pay that should be received.     

浅谈我国企业工资制度

工资分配是企业人力资源管理的重要环节，是激励员工积极性、创造性，实现企业战略目标的经济杠杆。因此，对企业来说工资制度制定的正确、合理与否就显得非常重要，对企业的经营、发展具有深远的意义。工资制度改革必须加强宏观调控，确保每种生产要素的贡献与其报酬对称；必须贯彻按劳分配原则，确保劳动贡献与劳动报酬对称。     

The role of reputation in the recruitment of scientists

Drawing on the sociology of science literature, we argue that a 'reputation' for openness with scientific information may be an important asset for a company to possess with regard to its recruiting efforts. To test this argument, we conducted a survey of over 400 Ph.D. students to determine if a company's support for publication matters in their job search, and what their opinions were regarding a list of twelve US pharmaceutical companies. Our results were that publication support does matter, but not as much as quality of research staff, working conditions, and salary. However, a ranking by our respondents of their top three prospective employers mirrored a ranking of those companies' publication records suggesting that publication may indeed be a signaling device, thus providing a higher degree of visibility, that prospective employees consider.     

Signaling valuable human capital: Advocacy group work experience and its effect on employee pay in innovative firms

Research Summary: The ability of innovative firms to create and capture value depends on innovations that are quickly and widely adopted. Yet, stakeholder concerns can establish important barriers to diffusion. We study the human capital aspect of this challenge and investigate whether innovative firms pay salary premiums to new hires with work experience from advocacy groups like Transparency International. We integrate strategic human capital with stakeholder theory and suggest that advocacy group experience creates signals for valuable human capital in terms of stakeholder knowledge and legitimacy transfers to innovative firms. Using matched data for 3,562 employees in Denmark, we find that new hires with advocacy group experience enjoy larger salary premiums at technologically leading firms, in occupations with direct stakeholder interaction, and for advocacy group top management. Managerial Summary: Innovation research is increasingly aware of the non-technological factors behind successful innovations. Users, regulators, or public opinion can be benevolent supporters or stingy opponents of innovations. Employees with an understanding of the needs and sensitivities of societal stakeholders should therefore be valuable to innovative firms. We find this to be the case when innovative firms hire employees from advocacy groups representing such stakeholders (e.g., Transparency International). Such employees receive higher salaries than an otherwise comparable reference group. These findings indicate that recruiting needs of innovative firms reward stakeholder experience, not merely technological expertise. They demonstrate how firms can create value in the pursuit of the public interest. Further, advocacy groups emerge as an important career stage allowing individuals to develop credible signals for stakeholder expertise.     

Implementing high performance HR practices in Asia: HR practice consistency,employee roles,and performance

High performance HR (human resources) practices are well understood to positively impact employee behavior and performance. However, much is still not known about the implementation of effective HR practices and their specific impact on employee behaviors. In this regard, this study identifies the significance of HR practice consistency, develops direct measures of that consistency, and examines the impact on employee role performance. This study also explores how consistency affects shared perceptions of procedural justice and employees’ role performance by employing a cross-level research design. The data in the study were collected from 355 employees of 42 companies within the manufacturing and service industries in Taiwan. This study makes theoretical and methodological contributions by identifying the significance of HR practice consistency, and provides empirical evidences for its potential influences. It also offers practical suggestions that can be used as important reference points by organizations, particularly those in Asia seeking to implement high performance HR practices.     

Performance measurement impacts on management and leadership: Perspectives of management and employees

The study focuses on the impacts of performance measurement (PM) on management and leadership—a research area that has not received much attention in the literature. The empirical part of the study is based on 24 interviews from eight case organizations applying the Balanced Scorecard (BSC). Representatives of both management and employees were interviewed in each case organization. The study concludes that performance measurement can only support, not replace managers in leading people. The study shows that when operating with a performance measurement system (PMS), the increased interactivity between the management and the employees leads to higher performance.     

江苏企事业职工报酬需求调查分析

由于薪酬在吸引、保持和激励员工等方面有极其重要的作用,所以薪酬管理也成为企业人力资源管理的重要内容之一。好的薪酬管理模式能够为企业吸引源源不断的人才,并且提高员工工作的积极性和创造力,使企业保持源源不断的活力。因此,企事业单位的管理人员必须充分认识到薪酬管理对企业发展的重要影响,进行有效的薪酬管理模式设计,以推动企业目标的实现。从性别和文化程度两方面的不同进行了分析。     

基于风险约束的中国商业银行绩效薪酬制度探讨

从风险管理的视角探讨了中国商业银行的绩效薪酬体系及其优化问题,即对中国商业银行风险管理与薪酬考核现状进行了分析和总结;从理论上对风险管理与薪酬制度的相关性进行了具体分析;提出优化中国商业银行绩效薪酬体系的对策建议。