• Title/Summary/Keyword: Management bonuses

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The Relationship between Management bonuses with Earnings stability in Information technology and Computer listed companies on the Tehran Stock Exchange

  • Moghani, Reza;Mohammadi, Shaban;Esmaeilioghaz, Hamed
    • The Journal of Economics, Marketing and Management
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    • v.4 no.4
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    • pp.17-24
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    • 2016
  • The purpose of the present study is to investigate the relationship between Management bonuses and earnings stability of the listed companies on the Tehran Stock Exchange (TSE). The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE's website from 2009 to 2016. The results of multiple linear regression analysis show that there is a significant relationship between Management bonuses and earnings stability. The aim of this study primarily investigating the relationship between earnings stability and management bonus. In the case of this target, the next goal of this research is to develop a proposal for legislation in the domain of capital market, students and faculty as well as accounting information users provide research interests. Observations show many companies despite the decline in profitability, bonus managers to continually pay. Increase in listed companies Stock Exchange as well as the importance of communication between earnings quality and bonus managers in Financial Accounting the authors created an incentive to research about this relationship do. The results of this research could be the development of literature done in the past. Thus, more knowledge about the issue of sustainability and its relation to bonus managers the users of accounting information, accounting courses provide students and faculty.

A Study on the Methods of Increasing Landscape Area in Building Sites (건축외부공간에 있어서 조경면적의 확대방안에 관한 연구)

  • 정하광
    • Journal of the Korean Institute of Landscape Architecture
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    • v.21 no.3
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    • pp.105-115
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    • 1993
  • A Purpose of this study is to suggest the methods of increasing landscape area in building sites. There are several means by which landscape design operates. Development bonuses are used to encourage developers to include plazas or walkways or some attractive public space in a development in exchange for increased floor areas. Special zoning districts, in which locally specific design controls are applied, can be established. Site plan controls can be used to regulate the landscape design and landscape management.

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Selecting reward measure for improved business results (경영성과의 배분기준량 설정)

  • 장영기;이재권
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 1996.04a
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    • pp.438-441
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    • 1996
  • The objective of this study is to select reward measure of improved business results. Grain sharing is defined as a compensation system that is designed to provide for variable compensation and to support an employee involvement process by rewarding the members of a group or organization for improvements in organizational performance. Gains, as measured by a predetermined formula, are shared with all eligible employees, typically through the payment of cash bonuses. Generally sales, profit, value-added, cost reduction portion and otherthings have been used as gains, otherwise improved business results, without any proof which is correlated to productivity improvement. This paper suggests which business result is fit reward measure for each business types and sizes.

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A Study on Strategies for Strengthening the Competitiveness of SMEs Using Performance Compensation System

  • Yang, Woo-Ryeong;Kim, Yoo-gue;Yang, Hoe-Chang
    • The Journal of Economics, Marketing and Management
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    • v.7 no.1
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    • pp.15-25
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    • 2019
  • Purpose - This paper attempts to derive effective performance-reward strategies for SMEs to raise the valence for their employees while using their relatively limited resources, which is one of the primary concerns raised by SME CEOs. Research design, data, and methodology - This paper draws on the four question items such as the financial/direct factors, the financial/indirect factors, the non-financial/direct factors and the non-financial/indirect performance-reward factors to shed light on the most important factors and aspects that need improving, using the AHP and IPA. Results - The overall findings on the SMEs' performance-reward factors of interest here are indicative of the need for rectifying their performance-reward systems. Conclusions - SMEs' performance-reward factors of interest here are indicative of the need for rectifying their performance-reward systems. In particular, despite the fact that SMEs can hardly offer high wages or bonuses as large enterprises do, the expectancy theory suggests it is better to reward employees as per a valid common system, while the equity theory underscores the need to maintain and reinforce the fairness in distribution, procedures and interactions.

A Study on the Factors of Job Satisfaction of the Dietitians Working in Hospitals (병원영양사의 직무만족요인에 대한 조사연구)

  • 이현숙
    • Journal of Nutrition and Health
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    • v.29 no.6
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    • pp.651-660
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    • 1996
  • The purpose of this study was to examine and analyze the degrees and the influence factors of job satisfaction of dietitians working in hospitals in relation to performance of duty in their works and to provide effective management of hospital dietitians for high quality health and food service in hospital. The questionaire was prepared with reference to the previous studies on job satisfaction of dietitians working in hospitals throughout the nation. 201 dietitians in the country were surveyed. The period of research was from January 20 to February 28, 1995. The results are as follows. 1) In regard to the degree of job satisfaction of hospital dietitians, they showed the highest degree of job satisfaction in the relationships with fellow dietitians followed by worth and self-confidence, aptitude and interests, relationships with cooks, job stability, degree of recognition of the dietitians competence, supervision of the superiors, degree of application of professional knowledge, work load, wage level, degree of recognition of the importance of duty, cooperative relationships with load, wage level, degree of recognition of the importance of duty, cooperative relationships with doctors, degree of performance of clinical work, the number of dietitians, the prromotion system, and welfare system in that order. On the other hand, they showed the highest dissatisfaction with food service facilities. 2) The influence factors on job satisfaction are as follows. (1) Wage factor : Shorter weekday working hours and higher bonuses make greaster job satisfaction (R2=0.3115). (2) Working condition factor : Larger number of monthly holidays(R2=0.5142), shorter weekday working hours(R2=0.1077), longer previous food service experience and computer utilization (R2=0.1432) make greater job satisfaction. (3) Welfare factor : Welfare system (R2=0.4132) and promotion system (R2=0.1624) have to do with computer utilization. Job stability has to do with marital status and computer utilization (R2=0.1165). consequently, those married dietitians who use computers show higher job satisfaction. (4) Human relationship factor : Smaller mumber of patients receiving food makes greater job satisfaction (R2=0.1334). (5) Superivision factor : Shorter weekday working hours and larger number of monthly holidays make greater job satisfaction (R2=0.1709). (6) Achievement factor : Marriage, larger number of dietitians(R2=9.2293), age, larger number of monthly holiday, higher monthly wages and computer utiliazation (R2=0.1088) make greater job satisfaction. (7) Speciality factor : Marriage, longer current hospital tenure, higher position and working in seoul(R2=0.1142) make higher job satisfaction. (8) Job inclination factor : working in general hospitals rather than in oriental hispitals, working in seoul(R2=0.1776) and better bonuses(R2=0.1078)make greater job satisfaction. As a result, the following is suggested for the job satisfaction of hospital dietitions on the basis of this study : hospital dietitians can achieve miximum job satisfaction through smooth relationships with coworkers, and the responsible managers should improve welfare and working conditions for the job satisfaction of hospital dietitians.

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Survey on the working environment of national clinical dental hygienists (전국 임상치과위생사의 근무환경 실태조사)

  • Kang, Hyun-Sook;Jung, Young-Ran;Cho, Youn-Young
    • Journal of Korean society of Dental Hygiene
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    • v.18 no.6
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    • pp.863-878
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    • 2018
  • Objectives: The purpose of the study was to investigate the regional distribution and working environment of clinical dental hygienists in Korea. Methods: From 2015 to October 2016, a questionnaire was completed by 5,708 participants and the data were analyzed. Results: The region with the largest increase in clinical dental hygienist employees compared to graduates is Seoul. More than 50.0% of clinical dental hygienists working for less than 1.8 million won in the payroll period of 4-6 years were working in the Gwangju Jeonnam, Jeonbuk, and Gangwon regions. In addition, incentives and bonuses were rarely provided by localities and agencies. Although 43.4% provided both parental leave and maternity leave. Conclusions: In order to solve the fundamental problem of inter-regional movement and employee turnover rate of clinical dental hygienists, as well as address the regional imbalance in labor supply and demand, efforts should be made for institutional improvement to strengthen management and implementation.

A Study on the Impact of Corporate Communication on Work Performance (기업 내 커뮤니케이션 형태가 업무성과에 미치는 영향에 관한 연구)

  • Lee, Ji-Hun;Baek, Chaehwan
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.42 no.3
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    • pp.242-251
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    • 2019
  • The purpose of this study was to identify the relationship between complexity, tacit knowledge, know-how, perception, and perception on business performance, and to suggest management implications for corporate performance and organizational executives. Therefore, the implications of this study are as follows. First, corporate representatives and staff in charge of organization should be able to access various information and contents through various routes about the work of members of the organization, and should make efforts to freely communicate among members. Second, corporate representatives and organizational practitioners should consider using the traditional methods of communication within their work, but allowing more informed and inmates to do more off-the-job activities that can increase intimacy with each other. Third, corporate representatives and organizational practitioners should provide a situation in which they can acquire work knowledge in a variety of ways, but must devise communication methods to increase information sharing and information value among members. Fourth, corporate representatives and organizational practitioners should endeavor to provide employees with educational support, family invitation events, awards and bonuses, and compliments that will make them more interested in their work. Lastly, corporate representatives and organizational practitioners are encouraged to maintain effective communication, employee pride, etc., so that the concentration of work, achievement, quality and productivity of work, and high professionalism can be maintained. You will have to work hard.

Correlation of Occupational Stress Index with 24-hour Urine Cortisol and Serum DHEA Sulfate among City Bus Drivers: A Cross-sectional Study

  • Du, Chung-Li;Lin, Mia Chihya;Lu, Luo;Tai, John Jen
    • Safety and Health at Work
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    • v.2 no.2
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    • pp.169-175
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    • 2011
  • Objectives: The questionnaire of occupational stress index (OSI) has been popular in the workplace, and it has been tailored for bus drivers in Taiwan. Nevertheless, its outcomes for participants are based on self-evaluations, thus validation by their physiological stress biomarker is warranted and this is the main goal of this study. Methods: A cross-sectional study of sixty-three city bus drivers and fifty-four supporting staffs for comparison was conducted. Questionnaire surveys, 24-hour urine cortisol testing, and blood draws for dehydroepiandrosterone-sulfate (DHEA-S) testing were performed. The measured concentrations of these biological measures were logarithmically transformed before the statistical analysis where various scores of stressor factors, moderators, and stress effects of each OSI domain were analyzed by applying multiple linear regression models. Results: For drivers, the elevated 24-hour urine cortisol level was associated with a worker's relationship with their supervisor and any life change events in the most recent 3 months. The DHEA-S level was higher in drivers of younger age as well as drivers with more concerns relating to their salary and bonuses. Non-drivers showed no association between any stressor or satisfaction and urine cortisol and blood DHEA-S levels. Conclusion: Measurements of biomarkers may offer additional stress evaluations with OSI questionnaires for bus drivers. Increased DHEA-S and cortisol levels may result from stressors like income security. Prevention efforts towards occupational stress and life events and health promotional efforts for aged driver were important anti-stress remedies.

A Study on Settlement of Reduced Salary peak program in Korea: Focusing on Comparison with Japan (한국의 임금피크제 정착 방안에 대한 연구: 일본과의 비교를 중심으로)

  • Kim, Jeonghwan
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.18 no.4
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    • pp.224-234
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    • 2017
  • This paper compares the realities of the salary Peak Policy's status and management processes in Korea and Japan, with the aim of determining the development direction for Korea's salary Peak Policy's. Unlike Japan, which successfully achieved close cooperation between government, firms and workers in implementing the Retirement Age Extension Type salary Peak Policy, Korea experienced many problems due to lack of preparation. In order to rationally develop the salary Peak Policy, the government, firms, and workers must cooperate to increase the policy's efficiency via the following steps. First, gradually increase the proportion of retirement age extension. Second, career development that takes into account the various employment types, flexible working hours and aged workers. Third, development of training programs for senior citizen workers, as well as increasing support for changing of jobs and startups. Fourth, expansion of re-employment after retirement age and ways to make use of the skilled labor. Fifth, increasing work efficiency through bonuses and work evaluation that is specialized for aged workers. This paper argues that such measures are necessary for the co-existence of firms and workers, as well as for improving employment stability and labor market flexibility.