首页 > 最新文献

Compensation and benefits review最新文献

英文 中文
Exploring Pay Transparency and Communication: An Introduction to the First of Two Special Issues on the Topic of Pay Transparency 探讨薪酬透明度与沟通:介绍薪酬透明度专题的两个专题之一
Pub Date : 2023-10-26 DOI: 10.1177/08863687231210625
Tae-Youn Park, Phil Bryant
{"title":"Exploring Pay Transparency and Communication: An Introduction to the First of Two Special Issues on the Topic of Pay Transparency","authors":"Tae-Youn Park, Phil Bryant","doi":"10.1177/08863687231210625","DOIUrl":"https://doi.org/10.1177/08863687231210625","url":null,"abstract":"","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134909997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of Linking Three Different Incentive Methods to Specific, Challenging Goals 将三种不同的激励方法与特定的、具有挑战性的目标联系起来的影响
Pub Date : 2023-10-19 DOI: 10.1177/08863687231204711
Steven W. Whiting, Robert K. Christensen, Gary P. Latham, Paresh Mishra
Despite a great deal of research investigating incentives and goal setting more broadly, little is known about the linking of goals and goal attainment to different monetary incentive structures, or the manner in which such structural choices impact various job attitudes and job performance. Consequently, a quasi-field experiment, a laboratory experiment, and an on-line survey experiment examined the effects of three monetary incentive systems on task performance (exps. 1, 3), counterproductive behavior (exper. 2), and perceptions of fairness (exps. 1, 3). Additionally, the mediating effect of prolonged effort/persistence (exp. 3) was tested. The results revealed that an all-or-nothing distal goal method of linking a monetary incentive to a goal under-performs the multiple proximal goals and linear piece-rate methods with regard to task performance, counterproductive behavior, and perceptions of fairness. The results of the third experiment revealed that persistence and perceptions of fairness mediate the monetary incentive-task goal performance relationship.
尽管大量的研究更广泛地调查了激励和目标设定,但很少有人知道目标和目标实现与不同的货币激励结构之间的联系,或者这种结构选择影响各种工作态度和工作绩效的方式。因此,通过准现场实验、实验室实验和在线调查实验考察了三种货币激励制度对任务绩效的影响。1,3),反生产行为(专家。2),以及对公平的认知(例如;此外,我们还检验了长时间努力/坚持(实验3)的中介作用。结果显示,在任务绩效、反生产行为和公平感方面,将金钱激励与目标联系起来的“要么全有,要么全无”的远端目标方法,不如多重近端目标和线性计件率方法。第三个实验的结果表明,持久性和公平感在金钱激励与任务目标绩效的关系中起中介作用。
{"title":"The Impact of Linking Three Different Incentive Methods to Specific, Challenging Goals","authors":"Steven W. Whiting, Robert K. Christensen, Gary P. Latham, Paresh Mishra","doi":"10.1177/08863687231204711","DOIUrl":"https://doi.org/10.1177/08863687231204711","url":null,"abstract":"Despite a great deal of research investigating incentives and goal setting more broadly, little is known about the linking of goals and goal attainment to different monetary incentive structures, or the manner in which such structural choices impact various job attitudes and job performance. Consequently, a quasi-field experiment, a laboratory experiment, and an on-line survey experiment examined the effects of three monetary incentive systems on task performance (exps. 1, 3), counterproductive behavior (exper. 2), and perceptions of fairness (exps. 1, 3). Additionally, the mediating effect of prolonged effort/persistence (exp. 3) was tested. The results revealed that an all-or-nothing distal goal method of linking a monetary incentive to a goal under-performs the multiple proximal goals and linear piece-rate methods with regard to task performance, counterproductive behavior, and perceptions of fairness. The results of the third experiment revealed that persistence and perceptions of fairness mediate the monetary incentive-task goal performance relationship.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135779143","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Variable Pay Transparency in Organizations: When are Organizations More Likely to Open Up About Pay? 组织中的可变薪酬透明度:组织何时更有可能公开薪酬?
Pub Date : 2023-09-23 DOI: 10.1177/08863687231200802
Alexandra Arnold, Anna Sender, Ingrid Fulmer, David Allen
Due to external pressures organizations are confronted with the need to increase pay transparency and communication. However, there is limited research that has looked at when organizations are more likely to open up about pay. This study explores whether organizations report different levels of pay transparency depending on the characteristics of their variable pay systems. Using data from HR professionals at 400 organizations collected in a multi-country study, we investigated how proportion of variable pay, existence of group-level variable pay and use of objective and absolute performance criteria are associated with procedural variable pay transparency (i.e., transparency about how pay is determined), distributive variable pay transparency (i.e., transparency about actual pay levels) and variable pay communication restriction (i.e., discouraging employees from discussing pay among themselves). Overall, our results point to both external factors (i.e., country) and internal factors (i.e., variable pay system characteristics) that are associated with variable pay transparency.
由于外部压力,组织面临着提高薪酬透明度和沟通的需要。然而,关于组织何时更有可能公开薪酬的研究有限。本研究探讨组织是否根据其可变薪酬制度的特点报告不同水平的薪酬透明度。我们利用在一项多国研究中收集的400家组织的人力资源专业人员的数据,调查了可变薪酬的比例、集团级别可变薪酬的存在以及客观和绝对绩效标准的使用如何与程序性可变薪酬透明度(即关于如何确定薪酬的透明度)、分配性可变薪酬透明度(即关于实际薪酬水平的透明度)和可变薪酬沟通限制(即:不鼓励员工之间讨论薪酬问题)。总体而言,我们的结果指出了与可变薪酬透明度相关的外部因素(即国家)和内部因素(即可变薪酬制度特征)。
{"title":"Variable Pay Transparency in Organizations: When are Organizations More Likely to Open Up About Pay?","authors":"Alexandra Arnold, Anna Sender, Ingrid Fulmer, David Allen","doi":"10.1177/08863687231200802","DOIUrl":"https://doi.org/10.1177/08863687231200802","url":null,"abstract":"Due to external pressures organizations are confronted with the need to increase pay transparency and communication. However, there is limited research that has looked at when organizations are more likely to open up about pay. This study explores whether organizations report different levels of pay transparency depending on the characteristics of their variable pay systems. Using data from HR professionals at 400 organizations collected in a multi-country study, we investigated how proportion of variable pay, existence of group-level variable pay and use of objective and absolute performance criteria are associated with procedural variable pay transparency (i.e., transparency about how pay is determined), distributive variable pay transparency (i.e., transparency about actual pay levels) and variable pay communication restriction (i.e., discouraging employees from discussing pay among themselves). Overall, our results point to both external factors (i.e., country) and internal factors (i.e., variable pay system characteristics) that are associated with variable pay transparency.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135967038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pay Transparency and Pay Communication 薪酬透明度和薪酬沟通
Pub Date : 2023-09-13 DOI: 10.1177/08863687231200082
Lori Schumann
A culture of well-communicated pay transparency drives better workforce outcomes and will enable the organization to achieve and sustain a competitive advantage over its competitors. This white paper discusses how organizations can prepare for the legal requirements related to The Pay Transparency Act, as well as ways to properly communicate pay in a transparent manner with employees.
良好沟通的薪酬透明文化推动更好的劳动力成果,并将使组织实现并保持相对于竞争对手的竞争优势。本白皮书讨论了组织如何为《薪酬透明度法案》相关的法律要求做好准备,以及如何以透明的方式与员工正确沟通薪酬。
{"title":"Pay Transparency and Pay Communication","authors":"Lori Schumann","doi":"10.1177/08863687231200082","DOIUrl":"https://doi.org/10.1177/08863687231200082","url":null,"abstract":"A culture of well-communicated pay transparency drives better workforce outcomes and will enable the organization to achieve and sustain a competitive advantage over its competitors. This white paper discusses how organizations can prepare for the legal requirements related to The Pay Transparency Act, as well as ways to properly communicate pay in a transparent manner with employees.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135734009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Access to Employer Benefits and Financial Insecurity Among Frontline Healthcare Workers 一线医护人员获得雇主福利和财务不安全感
Pub Date : 2023-07-30 DOI: 10.1177/08863687231189408
M. Despard, Haotian Zheng, Sophia Fox-Dichter
Concern is growing about financial stress among U.S. workers, many of whom experience financial insecurity (FIS) as they struggle to make ends meet, manage debt, and save. Benefits comprise almost a third of total compensation and affects hiring and retention, which is important with respect to the shortage of frontline healthcare workers (FHWs). We present results from a survey of 2321 FHWs, finding that FHWs without college degrees and working in home health and private duty settings have lower access to benefits and greater FIS compared to those with college degrees and who work in facility-based settings. Among all FHWs, access to benefits has a strong association with FIS, even while controlling for income. Our findings suggest that employers consider improving benefits to help address FIS and within healthcare, address issues of compensation equity based on educational attainment. Still, addressing worker FIS may take strengthening the public social safety net.
人们越来越担心美国工人的财务压力,他们中的许多人在努力维持收支平衡、管理债务和储蓄时,都经历着财务不安全感(FIS)。福利几乎占薪酬总额的三分之一,影响到雇用和保留,这对于短缺的一线保健工作者(FHWs)非常重要。我们介绍了对2321名家庭佣工的调查结果,发现与那些拥有大学学位并在设施工作的人相比,没有大学学位且在家庭保健和私人工作环境中工作的家庭佣工获得福利的机会更少,FIS更高。在所有家庭佣工中,即使在控制收入的情况下,获得福利与家庭佣工有很强的联系。我们的研究结果表明,雇主考虑改善福利,以帮助解决FIS问题,并在医疗保健领域,解决基于教育程度的薪酬公平问题。不过,解决工人FIS问题可能需要加强公共社会安全网。
{"title":"Access to Employer Benefits and Financial Insecurity Among Frontline Healthcare Workers","authors":"M. Despard, Haotian Zheng, Sophia Fox-Dichter","doi":"10.1177/08863687231189408","DOIUrl":"https://doi.org/10.1177/08863687231189408","url":null,"abstract":"Concern is growing about financial stress among U.S. workers, many of whom experience financial insecurity (FIS) as they struggle to make ends meet, manage debt, and save. Benefits comprise almost a third of total compensation and affects hiring and retention, which is important with respect to the shortage of frontline healthcare workers (FHWs). We present results from a survey of 2321 FHWs, finding that FHWs without college degrees and working in home health and private duty settings have lower access to benefits and greater FIS compared to those with college degrees and who work in facility-based settings. Among all FHWs, access to benefits has a strong association with FIS, even while controlling for income. Our findings suggest that employers consider improving benefits to help address FIS and within healthcare, address issues of compensation equity based on educational attainment. Still, addressing worker FIS may take strengthening the public social safety net.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"74 5 1","pages":"123 - 141"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87811864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Compassionate Capitalism: Understanding the Juxtaposition of Personal Gain and Concern for Others 富有同情心的资本主义:理解个人利益和关心他人的并列
Pub Date : 2023-07-26 DOI: 10.1177/08863687231188250
Kelly O. Finnell, Molly E. Coyne
This article explores the concept of Compassionate Capitalism, which involves creating sustainable business models benefiting society and employees. Through Compassionate Capitalism, business owners can build trust with their customers and stakeholders, and in turn, enhance their long-term profitability through the Employee Stock Ownership Plan (ESOP) structure. The article also discusses the historical perspectives on Capitalism and articulates how Capitalism can coexist with compassion. It highlights the ESOP as a present-day example of Compassionate Capitalism, where employees are given a financial stake in the company for which they are employed. ESOPs redistribute ownership to the workforce and create a unique form of Capitalism that continues a successful company’s tradition. The ESOP benefits the younger members of a company, enhances retirement security, and creates a sense of ownership among employees. The article explains how employee ownership can align the interests of workers with those of management, creating a more collaborative, equitable workplace, contributing to greater overall economic growth. This article includes a case study examining a defense contractor's decision to become an employee-owned company through an ESOP transaction in 2010. The ESOP consulting firm, Executive Financial Services (EFS), provided a feasibility analysis and implementation for the transaction. Over the next decade, the company grew rapidly and eventually sold for $1.6 billion in 2020, creating hundreds of millionaires among the ESOP participants. This decision exemplifies the Compassionate Capitalism model, where the owners chose to honor and support the employees who helped build the company, creating generational wealth opportunities for myriad families. The decision to become an employee-owned company through an ESOP transaction shows that Capitalism and compassion can be compatible.
本文探讨了“富有同情心的资本主义”的概念,其中包括创造有利于社会和员工的可持续商业模式。通过富有同情心的资本主义,企业所有者可以与客户和利益相关者建立信任,进而通过员工持股计划(ESOP)结构提高企业的长期盈利能力。文章还讨论了资本主义的历史观点,并阐明了资本主义如何与同情共存。它强调,员工持股计划是当今“富有同情心的资本主义”(Compassionate Capitalism)的一个例子,员工在受雇的公司中获得一定的财务股份。员工持股计划将所有权重新分配给员工,创造了一种独特的资本主义形式,延续了成功公司的传统。员工持股计划有利于公司的年轻员工,提高退休保障,并在员工中建立主人翁意识。这篇文章解释了员工所有制如何将员工的利益与管理层的利益结合起来,创造一个更协作、更公平的工作场所,为更大的整体经济增长做出贡献。本文包括一个案例研究,该案例研究了一家国防承包商在2010年通过ESOP交易成为员工所有公司的决定。ESOP咨询公司——行政财务服务公司(EFS)为该交易提供了可行性分析和实施方案。在接下来的十年里,该公司迅速发展,最终在2020年以16亿美元的价格出售,在员工持股计划的参与者中创造了数百名百万富翁。这一决定体现了富有同情心的资本主义模式,即所有者选择尊重和支持帮助建立公司的员工,为无数家庭创造世代财富的机会。通过员工持股交易成为员工所有公司的决定表明,资本主义和同情心是可以兼容的。
{"title":"Compassionate Capitalism: Understanding the Juxtaposition of Personal Gain and Concern for Others","authors":"Kelly O. Finnell, Molly E. Coyne","doi":"10.1177/08863687231188250","DOIUrl":"https://doi.org/10.1177/08863687231188250","url":null,"abstract":"This article explores the concept of Compassionate Capitalism, which involves creating sustainable business models benefiting society and employees. Through Compassionate Capitalism, business owners can build trust with their customers and stakeholders, and in turn, enhance their long-term profitability through the Employee Stock Ownership Plan (ESOP) structure. The article also discusses the historical perspectives on Capitalism and articulates how Capitalism can coexist with compassion. It highlights the ESOP as a present-day example of Compassionate Capitalism, where employees are given a financial stake in the company for which they are employed. ESOPs redistribute ownership to the workforce and create a unique form of Capitalism that continues a successful company’s tradition. The ESOP benefits the younger members of a company, enhances retirement security, and creates a sense of ownership among employees. The article explains how employee ownership can align the interests of workers with those of management, creating a more collaborative, equitable workplace, contributing to greater overall economic growth. This article includes a case study examining a defense contractor's decision to become an employee-owned company through an ESOP transaction in 2010. The ESOP consulting firm, Executive Financial Services (EFS), provided a feasibility analysis and implementation for the transaction. Over the next decade, the company grew rapidly and eventually sold for $1.6 billion in 2020, creating hundreds of millionaires among the ESOP participants. This decision exemplifies the Compassionate Capitalism model, where the owners chose to honor and support the employees who helped build the company, creating generational wealth opportunities for myriad families. The decision to become an employee-owned company through an ESOP transaction shows that Capitalism and compassion can be compatible.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"94 1","pages":"142 - 147"},"PeriodicalIF":0.0,"publicationDate":"2023-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91307775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Best Practices for Reasonableness of Compensation Analysis in Taxation Disputes 税务纠纷中补偿分析合理性的最佳实践
Pub Date : 2023-06-09 DOI: 10.1177/08863687231181303
R. Reilly
The U.S. Tax Court case Clary Hood, Inc v. Commissioner involves a closely held C corporation’s dispute regarding the reasonableness of executive/shareholder compensation tax deductions. There was no dispute in this litigation that CHI was an extremely successful specialty construction company during the tax years at issue. And, there was no dispute in this litigation that Clary Hood, the company CEO and (with his wife) shareholder, was largely responsible for the construction company’s success during the tax years at issue. The disputed issue in the litigation was whether the bonuses paid to Hood in 2015 and 2016 exceed a reasonable amount of executive compensation for the services Hood actually performed for the company. In its memorandum decision, the Tax Court provided a fulsome discussion of the methodology and analysis it applied in addressing this reasonableness of executive/shareholder compensation issue. This judicial discussion provides meaningful practical guidance.
美国税务法院Clary Hood, Inc .诉Commissioner案涉及一家少数人持股的C公司关于高管/股东补偿金税收减免合理性的争议。在这起诉讼中,CHI是一家在纳税年度内非常成功的专业建筑公司,这一点没有争议。而且,在这起诉讼中,毫无争议的是,该公司的首席执行官兼股东(和他的妻子)Clary Hood对该建筑公司在相关纳税年度的成功负有主要责任。诉讼中有争议的问题是,2015年和2016年支付给胡德的奖金是否超过了胡德实际为公司提供服务的合理高管薪酬。在其备忘录决定中,税务法院对其在处理高管/股东薪酬问题的合理性时所采用的方法和分析进行了详尽的讨论。这种司法讨论提供了有意义的实践指导。
{"title":"Best Practices for Reasonableness of Compensation Analysis in Taxation Disputes","authors":"R. Reilly","doi":"10.1177/08863687231181303","DOIUrl":"https://doi.org/10.1177/08863687231181303","url":null,"abstract":"The U.S. Tax Court case Clary Hood, Inc v. Commissioner involves a closely held C corporation’s dispute regarding the reasonableness of executive/shareholder compensation tax deductions. There was no dispute in this litigation that CHI was an extremely successful specialty construction company during the tax years at issue. And, there was no dispute in this litigation that Clary Hood, the company CEO and (with his wife) shareholder, was largely responsible for the construction company’s success during the tax years at issue. The disputed issue in the litigation was whether the bonuses paid to Hood in 2015 and 2016 exceed a reasonable amount of executive compensation for the services Hood actually performed for the company. In its memorandum decision, the Tax Court provided a fulsome discussion of the methodology and analysis it applied in addressing this reasonableness of executive/shareholder compensation issue. This judicial discussion provides meaningful practical guidance.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"91 1","pages":"148 - 169"},"PeriodicalIF":0.0,"publicationDate":"2023-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77637767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Multiemployer Pensions and the American Rescue Plan Act of 2021: A Progress Report 多雇主养老金和2021年美国救助计划法案:进展报告
Pub Date : 2023-04-11 DOI: 10.1177/08863687231161230
J. Kilgour
At the end of FY 2020, there were 1369 multiemployer (“union”) pension plans in the United States with almost 10.9 million participants. However, the structure of those participants had changed drastically. By FY 2018, only 36.4% were active members for whom employers made contributions. A total of 66.6% were either retired and collecting retirement benefits or separated-vested former employees entitled to future benefits. Multiemployer pension plans in the private sector of the United States were in trouble. The American Rescue Plan Act of 2021 allocated $97 billion to about 250 troubled multiemployer plans with three million participants for Special Financial Assistance (SFA). Thus far 21 plans with 123,375 participants have been approved to receive $502.9 from transfers from the U.S. Treasury Department. The remainder of the allocation is to be distributed by 2030. This paper examines this important development and its implications.
截至2020财年末,美国共有1369个多雇主(“工会”)养老金计划,参与者近1090万人。然而,这些参与者的结构发生了巨大变化。截至2018财年,只有36.4%的活跃成员是由雇主缴费的。66.6%的受访者为退休领取退休福利的退休人士或享有未来福利的分离既得离职雇员。美国私营部门的多雇主养老金计划陷入困境。2021年的《美国救援计划法案》(American Rescue Plan Act)为大约250个陷入困境的多雇主计划拨款970亿美元,其中300万参与者获得了特别财政援助(SFA)。到目前为止,共有21个计划的123,375名参与者获得批准,从美国财政部获得502.9美元的资金。剩余的拨款将在2030年之前分配。本文探讨了这一重要的发展及其影响。
{"title":"Multiemployer Pensions and the American Rescue Plan Act of 2021: A Progress Report","authors":"J. Kilgour","doi":"10.1177/08863687231161230","DOIUrl":"https://doi.org/10.1177/08863687231161230","url":null,"abstract":"At the end of FY 2020, there were 1369 multiemployer (“union”) pension plans in the United States with almost 10.9 million participants. However, the structure of those participants had changed drastically. By FY 2018, only 36.4% were active members for whom employers made contributions. A total of 66.6% were either retired and collecting retirement benefits or separated-vested former employees entitled to future benefits. Multiemployer pension plans in the private sector of the United States were in trouble. The American Rescue Plan Act of 2021 allocated $97 billion to about 250 troubled multiemployer plans with three million participants for Special Financial Assistance (SFA). Thus far 21 plans with 123,375 participants have been approved to receive $502.9 from transfers from the U.S. Treasury Department. The remainder of the allocation is to be distributed by 2030. This paper examines this important development and its implications.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"35 1","pages":"111 - 120"},"PeriodicalIF":0.0,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80927691","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
For or Against Equal Pay? A Study of Common Perceptions 支持还是反对同工同酬?共同认知的研究
Pub Date : 2023-03-14 DOI: 10.1177/08863687231162812
F. Sandnes, Anders Örtenblad, Einar Duengen Bøhn
The topic of equal pay usually sparks debates with diverse opinions ranging from those supporting equal pay to those that oppose equal pay. This study attempted to gather empirical data on how individuals perceive equal pay. A questionnaire was designed that probed the respondents’ perceptions of equal pay along 13 dimensions. The respondents were recruited in Norway and grouping analysis was performed according to several demographic factors. The results show that political affiliation, gender, and work union membership were the strongest predictors of standpoint regarding equal pay. The strongest associations with equal pay were observed for unfairness, communism, low realism, and demotivation. Small gender differences were also observed. We argue that data about common perceptions of equal pay is necessary to make informed adjustments to how work is rewarded, and resources distributed. How individuals are to be compensated for the cost of education was the most frequent reservation.
同工同酬这个话题通常会引发各种各样的争论,从支持同工同酬的人到反对同工同酬的人都有。这项研究试图收集个人如何看待同工同酬的经验数据。设计了一份调查问卷,从13个方面探讨了受访者对同工同酬的看法。受访者在挪威招募,并根据几个人口因素进行分组分析。结果显示,政治派别、性别和工会成员资格是对同工同酬立场的最强预测因素。与同工同酬联系最密切的是不公平、共产主义、低现实主义和缺乏动力。性别差异也很小。我们认为,关于同工同酬的普遍看法的数据是必要的,以便对如何奖励工作和分配资源做出明智的调整。如何补偿个人的教育费用是最常见的保留意见。
{"title":"For or Against Equal Pay? A Study of Common Perceptions","authors":"F. Sandnes, Anders Örtenblad, Einar Duengen Bøhn","doi":"10.1177/08863687231162812","DOIUrl":"https://doi.org/10.1177/08863687231162812","url":null,"abstract":"The topic of equal pay usually sparks debates with diverse opinions ranging from those supporting equal pay to those that oppose equal pay. This study attempted to gather empirical data on how individuals perceive equal pay. A questionnaire was designed that probed the respondents’ perceptions of equal pay along 13 dimensions. The respondents were recruited in Norway and grouping analysis was performed according to several demographic factors. The results show that political affiliation, gender, and work union membership were the strongest predictors of standpoint regarding equal pay. The strongest associations with equal pay were observed for unfairness, communism, low realism, and demotivation. Small gender differences were also observed. We argue that data about common perceptions of equal pay is necessary to make informed adjustments to how work is rewarded, and resources distributed. How individuals are to be compensated for the cost of education was the most frequent reservation.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"3 1","pages":"87 - 110"},"PeriodicalIF":0.0,"publicationDate":"2023-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79186531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Cryptocurrency Compensation: Look Before You Leap 加密货币补偿:三思而后行
Pub Date : 2023-01-30 DOI: 10.1177/08863687221142131
W. Martin, David N. Avdul, Yvette P. Lopez
In recent years, cryptocurrency has begun to ascend as a worldwide phenomenon. As a result of its rising popularity, prospective and existing employees have taken an interest in receiving payment in cryptocurrency. This appeal has prompted compensation professionals and other leaders to consider incorporating cryptocurrency into their compensation strategies. While this form of payment may present as an innovative compensation plan, compensation professionals should be fully aware of the complexities involved and the potential challenges associated with its application. This article provides an overview of cryptocurrency and blockchain technology, reasons why employees may want to be paid in cryptocurrency, pertinent legal/regulatory factors, administrative challenges for employers, associated risks, and recommendations for compensation professionals who may be considering integrating cryptocurrency into their compensation strategies.
近年来,加密货币已经开始成为一种全球现象。由于加密货币越来越受欢迎,潜在和现有的员工都对接受加密货币支付感兴趣。这一呼吁促使薪酬专业人士和其他领导人考虑将加密货币纳入他们的薪酬策略。虽然这种形式的支付可能是一种创新的薪酬计划,但薪酬专业人员应该充分意识到所涉及的复杂性和与其应用相关的潜在挑战。本文概述了加密货币和区块链技术,员工可能希望以加密货币支付报酬的原因,相关的法律/监管因素,雇主面临的行政挑战,相关风险,以及可能考虑将加密货币纳入其薪酬策略的薪酬专业人士的建议。
{"title":"Cryptocurrency Compensation: Look Before You Leap","authors":"W. Martin, David N. Avdul, Yvette P. Lopez","doi":"10.1177/08863687221142131","DOIUrl":"https://doi.org/10.1177/08863687221142131","url":null,"abstract":"In recent years, cryptocurrency has begun to ascend as a worldwide phenomenon. As a result of its rising popularity, prospective and existing employees have taken an interest in receiving payment in cryptocurrency. This appeal has prompted compensation professionals and other leaders to consider incorporating cryptocurrency into their compensation strategies. While this form of payment may present as an innovative compensation plan, compensation professionals should be fully aware of the complexities involved and the potential challenges associated with its application. This article provides an overview of cryptocurrency and blockchain technology, reasons why employees may want to be paid in cryptocurrency, pertinent legal/regulatory factors, administrative challenges for employers, associated risks, and recommendations for compensation professionals who may be considering integrating cryptocurrency into their compensation strategies.","PeriodicalId":79838,"journal":{"name":"Compensation and benefits review","volume":"24 1","pages":"68 - 75"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74893574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
期刊
Compensation and benefits review
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1