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The theory of compensation incentive suggests that matching management positions with appropriate compensation is conducive to improving the efficiency of corporate production and operations. However, within the backdrop of China's institutional framework, the pay restriction policy for executives of state-owned enterprises (SOEs) has led to a phenomenon known as pay-position upside down, which goes against the compensation incentive theory. This paper explores how this phenomenon affects financial investment from the standpoint of the profit-seeking incentive of pursuing political promotions and the rational economic man's motivation to flee accountability for performance evaluations. Our difference-in-differences estimations show that the CEO pay-position upside down has a positive effect on financial investment. Mechanistic analyses show that this link is strengthened by SOEs undergoing mixed reform, SOEs in the provinces inspected by the Central Inspection Team, and SOEs in situations where CEOs are younger and hold shorter tenures. Additionally, the central SOEs' inclination to pursue political promotions and handle performance reviews results in increased investment in financial assets. The findings of this study offer a new perspective on how to use compensation contracts for management incentives effectively and provide valuable insights into the rational arrangement of compensation and positions within state-owned enterprises. [ABSTRACT FROM AUTHOR]

Understanding the relationship among compensation management, career development opportunities, and employee continuance commitment is crucial for fostering a productive and engaged workforce. Organizations that excel in compensation management are more likely to invest in their employees’ career opportunities. This study aims to examine the influence of career development opportunities on the relationship between compensation management and continuance commitment among the employees of Nepalese commercial banks. To achieve this objective, data were collected from 404 respondents using a structured questionnaire administered through a convenience sampling technique. The respondents included employees at the manager, officer, and assistant levels working in different commercial banks. The collected data were analyzed using Process Macro 4 at a 95% confidence interval with 5,000 bootstrapping samples. The results indicate that career development opportunities have a partial mediating effect on the relationship between compensation management and employees’ continuance commitment. This study demonstrates that organizations that are proficient in compensation management practices not only prioritize investing in their employees’ career growth but also enhance employees’ commitment to achieving organizational goals. This study further highlights the role of career development opportunities in strengthening the relationship between compensation management and employees’ psychological bonds to stay with the organization.

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article analyzes a case of controversy in the execution of a public works contract in Uruguay. During the construction, the contracting company encountered a larger volume of rock than anticipated, generating additional costs. The Administration rejected the compensation, arguing that the company should have anticipated the volume of rock. The company sued the Administration claiming compensation, and the Administration filed a counterclaim. In its response, the company invoked the exception of non-performance of the contract, arguing that the Administration's failure to pay prevented the completion of the work. The judgment of the case dismissed the exception in the first instance, but it was upheld on appeal and confirmed by the Supreme Court of Justice. [Extracted from the article]

Purpose: The success of the organization depends on its sustainability and growth in the competitive market. Retention and attraction of talent in the organization are strongly associated with organizational performance. Employer branding is an outcome activity that helps organizations show their strength to attract and retain talent. Talent management practices are mostly essential in the current context for retaining talent. This study aims to explore and identify the contributing factors in efficient talent management and to examine whether the factors contributing to employer branding differ concerning different demographic profiles of the employees for information technology organizations. Design/methodology/approach: Data were collected from 617 adult participants using an 85-item questionnaire on talent management comprising 25 domains, developed for the present study. Findings: Principal component analysis of the data indicated that 20 different factors make an impact in developing strong talent management practices. Three broad areas were identified, namely, personal benefits and growth, transparent organizational culture and social commitment of the organizations. Research limitations/implications: Present research has not taken care of few other factors associated with the organization where employees' retention gets adversely effected such as evaluation of performance and compensation management, training and development, etc. So, future research can be conducted these areas. These aspects are also required to be incorporated in future research. Practical implications: Several implications of the present research can be presented in the following areas. It is found in the present research that the effectiveness of the talent management system mostly depends on personal benefits and growth, organizational culture and climate and the organizational out. Apart from the academic implications of the present research, practical implications of the present study cannot be ignored. The components and elements of the talent management in the perspectives employer branding can also appropriately applied by the organizations. Originality/value: The contribution of the study lies in exploring and identifying three important aspects of the organization in talent management. Findings will have implications for different organizations in understanding, developing and implementing policies related to employer branding and talent management. [ABSTRACT FROM AUTHOR]

A good compensation package is important to motivate the employees to increase the organizational productivity. Unless compensation is provided no one will come and work for the organization. Thus, compensation helps in running an organization effectively and accomplishing its goals. Salary is just a part of the compensation system, the employees have other psychological and self-actualization needs to fulfill. Thus, compensation serves the purpose. The most competitive compensation will help the organization to attract and sustain the best talent. The compensation package should be as per industry standards. [ABSTRACT FROM AUTHOR]

Optimizing agricultural carbon compensation zoning is crucial for establishing robust mechanisms in agricultural carbon compensation management, with significant implications for achieving national "dual carbon" strategic objectives. This study employs K-means and the three-dimensional magic cube approach to construct a novel evaluation index system for comprehensive carbon compensation zoning. By combining spatial land-use zoning, we delineate carbon compensation zones in Guangshui City, Hubei Province, and analyze the spatiotemporal variations of agricultural carbon balance, proposing optimization strategies. The results show that (1) from 2000 to 2021, agricultural carbon emissions and absorption exhibit a trend of increasing followed by decreasing, with spatial patterns of "higher in the northwest, lower in the southeast" and "higher in the southwest, lower in the northeast"; (2) the Gini coefficient of agricultural carbon emissions averages at 0.24, with economic contribution coefficients and ecological carrying coefficients ranging from 0.04–16.1 and 0.39–1.99, respectively, from 2000 to 2021; and (3) in 2021, Guangshui City comprises seven payment zones, four balance zones, and six compensation zones, ultimately forming eight optimized agricultural carbon compensation zones in alignment with regional agricultural carbon balance objectives. This study provides theoretical references for enhancing county-level agricultural carbon comprehensive compensation management mechanisms. [ABSTRACT FROM AUTHOR]

This study aims to analyze the legal strength of the binding sale and purchase agreement under the hand and analyze the legal protection for the buyer if the seller commits a Default on the binding sale and purchase agreement. This research is a doctrinal research. In practice, in the implementation of the Sale and Purchase Agreement, there are still many development actors who do not make the Sale and Purchase Agreement in front of a notary in the form of an authentic deed, but make it in the form of a deed under hand. A Sale and Purchase Agreement made with an authentic deed and a deed under hand has a fundamental difference in terms of its evidentiary strength. The Sale and Purchase Binding Agreement in its implementation in the community cannot always run smoothly, sometimes some factors limit the engagement in continuing or until it becomes invalid, The case can be known that PPJB can be asked for compensation if it is not by the agreement of the parties in the agreement, which in this case the seller commits a breach of performance, while the buyer, in this case, is in good faith by fulfilling what has been As stated in the PPJB, the Agreement can be cancelled if it is not by the subjective conditions or the objective requirements of the agreement as stipulated in article 1320 of the Civil Code. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study was to assess the effects of succession management practices on NGOs performance in Tanzania. The specific objectives of the study were to: examine the effects of talent management on NGO performance; determine the effects of career management on NGO performance; and evaluate the effects of compensation management on NGO performance. Design/Method/Approach (only for empirical papers): The study used quantitative approach. The targeted population was 124 employees working in both managerial and non-managerial positions. Simple random sampling was used to provide detailed information. Data was collected using questionnaires. The data were analyzed through descriptive and inferential analysis. Findings: The findings of the study showed that the majority of respondents, with an average mean of 3.7, 3.8, and 3.7, agreed that talent management, career management, and compensation management influence organizational performance in terms of efficiency and effectiveness, respectively. The results indicated that there exists a positive and significant (r = 0.497, p = 0.00) correlation between talent management and employees’ performance. The results further indicated that there exists a positive and significant (r = 0.497, p = 0.00) correlation between career development and employees’ performance. Moreover, the results indicated that there exists a positive and significant (r = 0.497, p = 0.00) correlation between compensation practices and employees’ performance. Theoretical Implications: The study refines the succession management practices literature. The multiple dimensions of selected human resources practices have been explored. Practical Implications: The multiple dimensions of selected human resources practices have been explored, which might help managers improve employees' performance at work. Human resource scholars would benefit from this study during the course of training by ensuring this knowledge is intensified so as to produce better human resource management at work. Orig Purpose: The purpose of this study was to assess the effects of succession management practices on NGOs performance in Tanzania. The specific objectives of the study were to: examine the effects of talent management on NGO performance; determine the effects of career management on NGO performance; and evaluate the effects of compensation management on NGO performance. Design/Method/Approach (only for empirical papers): The study used quantitative approach. The targeted population was 124 employees working in both managerial and non-managerial positions. Simple random sampling was used to provide detailed information. Data was collected using questionnaires. The data were analyzed through descriptive and inferential analysis. Findings: The findings of the study showed that the majority of respondents, with an average mean of 3.7, 3.8, and 3.7, agreed that talent management, career management, and compensation management influence organizational performance in terms of efficiency and effectiveness, respectively. The results indicated that there exists a positive and significant (r = 0.497, p = 0.00) correlation between talent management and employees’ performance. The results further indicated that there exists a positive and significant (r = 0.497, p = 0.00) correlation between career development and employees’ performance. Moreover, the results indicated that there exists a positive and significant (r = 0.497, p = 0.00) correlation between compensation practices and employees’ performance. Theoretical Implications: The study refines the succession management practices literature. The multiple dimensions of selected human resources practices have been explored. Practical Implications: The multiple dimensions of selected human resources practices have been explored, which might help managers improve employees' performance at work. Human resource scholars would benefit from this study during the course of training by ensuring this knowledge is intensified so as to produce better human resource management at work. Originality/Value: As per the existing empirical literature, it is the first study to be conducted in the Tanzanian context. Research Limitations/Future Research: This study concentrated on studying the relationship between selected succession management practices and organizational performance. Therefore, this study laid the foundation for other researchers to focus on other variables that may influence employees' performance. Nevertheless, researchers may also study the same relationship with other institutions. Also, other researchers may wish to expand their knowledge by conducting the same study through the use of different research methodologies, i.e., qualitative methods, in order to confirm whether different methods may produce similar findings or vice versa. Paper type – empirical. inality/Value: As per the existing empirical literature, it is the first study to be conducted in the Tanzanian context. Research Limitations/Future Research: This study concentrated on studying the relationship between selected succession management practices and organizational performance. Therefore, this study laid the foundation for other researchers to focus on other variables that may influence employees' performance. Nevertheless, researchers may also study the same relationship with other institutions. Also, other researchers may wish to expand their knowledge by conducting the same study through the use of different research methodologies, i.e., qualitative methods, in order to confirm whether different methods may produce similar findings or vice versa. Paper type – empirical.

High room temperature n-type mobility, exceeding 300 cm2/Vs, was demonstrated in Si-doped AlN. Dislocations and CN−1 were identified as the main compensators for AlN grown on sapphire and AlN single crystalline substrates, respectively, limiting the lower doping limit and mobility. Once the dislocation density was reduced by the growth on AlN wafers, C-related compensation could be reduced by controlling the process supersaturation and Fermi level during growth. While the growth on sapphire substrates supported only high doping ([Si] > 5 × 1018 cm−3) and low mobility (∼20 cm2/Vs), growth on AlN with proper compensation management enabled controlled doping at two orders of magnitude lower dopant concentrations. This work is of crucial technological importance because it enables the growth of drift layers for AlN-based power devices. [ABSTRACT FROM AUTHOR]

This study analyzes if the compensation of executives and the board of directors influences the Real Earnings Management (REM) of firms in the IBRX50 index in the period 2017-2020. We used panel regression, considering the level of REM as the dependent variable measured from Roychowdhury (2006). As main results, we find that there is an inverse relationship between CEO compensation and REM and also an inverse relationship between board compensation and REM. Unlike previous studies that focus on the management of accounting results, this study focuses on the management of operating results, and we did not find in Brazil any study of this nature, which also crossed with the compensation of the manager/director, taking a new perspective at the earnings management and compensation practices for Brazilian firms. [ABSTRACT FROM AUTHOR]

This document provides information on the need for systematic compensation for occupational risks faced by workers in Algeria. It explains that the current civil liability rules are insufficient in protecting victims, leaving them without legal recourse and at risk of losing their jobs. Algerian legislation has introduced a regime of systematic compensation to protect victims of workplace accidents and occupational diseases. The document outlines the different types of occupational risks, the procedures for recognizing and compensating for these diseases, and the role of occupational physicians in reporting and identifying diseases. It also discusses the compensation process for occupational accidents, which is automated and governed by strict formalities. The social security organization evaluates the occupational nature of the accident and makes a decision within 20 days. The document emphasizes the importance of preventive measures and the involvement of all stakeholders in ensuring workplace safety. [Extracted from the article]

Drawing on Simons' levers of control, we develop a theoretical model to explore the influences of stakeholders (customers, suppliers, employees, regulators, communities, industry associations, and investors) on Management Control Systems for achieving strategic environmental, social, and governance (ESG) objectives. We then test the model using data from over 600 firms in the global automotive industry by linking the eleven largest automotive manufacturers with over 500 of their tier‐1 and tier‐2 suppliers and examining whether stakeholder‐relevant metrics impact supplier retention and whether management compensation is tied to ESG governance. We also examine whether stakeholder influences lead to higher ESG scores. We find that stakeholder‐related metrics for emissions, human rights, customer health, employee empowerment and industry associations are related to management compensation systems tied to ESG. We also find significant linkages between stakeholder influences and ESG scores. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper examines the results of a global Korn Ferry survey that assessed pay transparency-related market practices. Despite increased attention and pressure from internal and external stakeholders, organizations are still in the early stages of implementing pay transparency strategies. Organizations plan to overhaul their reward communication strategies, with manager training and employee education as the primary focus areas. Managers play a critical role as the first line of communication with employees on their team, and organizations recognize that a significant upskilling effort will be needed to enable them to communicate effectively about pay decisions and avoid unintended consequences. The authors provide considerations for organizations moving toward more transparent pay practices, including clarifying a pay transparency strategy, assessing their current practices, improving compensation programs, aligning their leaders and developing effective rewards communications strategies. [ABSTRACT FROM AUTHOR]

This study aims to analyze how strong the influence of Compensation, Communication Effectiveness, and Promotion on Employee Performance partially, this research was conducted at PT. Globalindo Artistic Creations, Bekasi. This study was conducted using primary data obtained from the distribution of questionnaires, a population of 140 employees with a sample of 104 respondents. Management of analytical data using validity and reliability tests as well as regression and correlation tests using SPSS 20. Based on the results of the study, multiple regression equations Y = 1.034 + 0.233 X1 + 0.250 X2 + 0.492 X3 + e The results showed that Compensation (X1) has a positive influence on employee performance (Y), Communication Effectiveness (X2) has a positive influence on employee performance (Y) and Promotion Against (X3) has a positive influence on employee performance (Y). The result of the correlation between Compensation, Communication Effectiveness, and Promotion on employee performance (Y). And the results of the F Test of Compensation, Communication Effectiveness, and Promotion together have a positive and significant effect on Employee Performance. [ABSTRACT FROM AUTHOR]

This research aims to analyze how much influence Financial Compensation, Work Motivation and Work Discipline on employee performance. In this research using primary data obtained from questionnaires to 116 employees as respondents in companies jabbek. This research uses descriptive analysis and inferential analysis methods. Data were analyzed using multiple linear regression correlation analysis, test instruments, test the feasibility of the model, and the t test. The results of this study indicate a positive and significant effect on Employee Performance, which is generated from the results of the regression equation model in the Coefficients Y table = 5.653 + 0.508 + 0.082+ 0.234. In the model feasibility test results obtained significant value of 0,000 which means the model is said to be significant and the model is said to be feasible to use in this study. On the results of the t-test hypotheses obtained sig value on the variable Financial Compensation of 0,000, the sig value on the Work Motivation variable is 0.046, and the sig value in the Work Discipline is 0,000. Then it can be concluded that the partial meaning of the three variables has a positive and significant influence on the dependent variable of employee performance. [ABSTRACT FROM AUTHOR]

The purpose of this study was to analyze the effect of work discipline, compensation, career development and work environment on employee performance at the Ministry of Religion's Office in South Jakarta. In this study using primary data obtained from distributing questionnaires to 100 employees at the Ministry of Religion in South Jakarta City. This study uses the method of Multiple Linear Regression, the results of this study indicate that there is a positive and significant effect on employee performance. The results showed that each variable, namely Work Discipline, Compensation, Career Development and Work Environment had a positive and significant effect on Employee Performance at the Ministry of Religion in South Jakarta. [ABSTRACT FROM AUTHOR]

This research entitle of "Analysis influence of Individual Competence, Compensation and Organization Climate to Employee Performance with Job Satisfaction as Intervening Variable" (Case Study at Kospin Ibnu Khaldun Cirebon)". This research target is: To gain an understanding of the influence of the individual competence, compensation and organization climate to employee performance with job satisfaction as intervening variable. At this research used by purpossive sampling as much 45 responders. As for examination of at this research done with validity test, reliability, classical assumptions, hypothesis test in the form of t test, F test, coefficient determinant, path analysis and sobel test. With multiple linear regression analysis at this research obtained by result b1 = 0,187 showing influence which are positive of Individual Competence variable to Employee Performance, b2 = 0,258 showing influence which are positive of Compensation to Employee Performance, b3 = 0,289 showing influence which are positive of Organization Climate variable to Employee Performance, b4 = 0,261 showing influence which are positive of Job Satisfaction variable to Employee Performance. Whereas for partial hypothesis testing the t test was used, obtained the tcount for Individual Competence to Employee Performance of 2,446, tcount for Compensation variable to Employee Performance of 3,090, tcount for Organization Climate to Employee Performance of 2,528 and tcount for Job Satisfaction variable to Employee Performance of 2,281. Then based on the results of calculations through the sobel test, Job Satisfaction mediate the relationship between Individual Competence, Compensation and Organization Climate to Employee Performance. [ABSTRACT FROM AUTHOR]

The study enables to build up a detailed picture of existing hr policies, strategies, procedure like recruitment, selection, placement, training, induction, retention, ir across the organization. It enables management to create healthy and satisfied workforce.it enables the management to make some changes in their organizational strategies. It helps the management to understand the expectations of the employees. [ABSTRACT FROM AUTHOR]