Xem 1-20 trên 25 kết quả Employee compensation
  • In this chapter you will learn: Human resources and quality management, changing nature of human resources management, contemporary trends in human resources management, employee compensation, managing diversity in workplace, job design, job analysis, learning curves.

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  • In this chapter, you will learn about the staffing policies international companies use. You will also: Explore recruitment and selection in host countries and training and development programs, understand how companies compensate managers and nonmanagerial workers, and examine the importance of labor-management relations around the world.

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  • Chapter 12 - Recognizing employee contributions with pay. After reading this chapter, you should be able to: Discuss how pay influences individual employees, and describe three theories that explain the effect of compensation on individuals; describe the fundamental pay programs for recognizing employees’ contributions to the organization’s success; list the advantages and disadvantages of the pay programs;...

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  • Chapter 19 - Share-based compensation and earnings per share. We've discussed a variety of employee compensation plans in prior chapters, including pension and other post-retirement benefits in chapter 17. In this chapter we look at some common forms of compensation in which the amount of the compensation employees receive is tied to the market price of company stock.

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  • In this chapter we look at some common forms of compensation in which the amount of the compensation employees receive is tied to the market price of company stock. We will see that these share-based compensation plans-stock awards, stock options, and stock appreciation rights-create shareholders’ equity. The nature of this compensation will impact the way we calculate earnings per share, the topic of the second part of this chapter.

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  • Chapter 2: The 2004 Proposed FAS 123 Requirements. The FASB concluded that the 2004 proposed FAS 123 would require a single method of accruing compensation cost for awards with a graded vesting schedule.

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  • CHAPTER 21 Rewarding Performance After completing this chapter, you should be able to answer the following questions: How are employee compensation and maximization of stockholder wealth related? What are the alternative means of rewarding performance?

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  • People must trust P&G before they provide their personal information P&G needs personal information to: -manage employee compensation and benefits -build a relationship with consumers -do consumer research -manage communications with employees, consumers and customers

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  •   The  overall  organizational  structure  of  the  Port  Authority  is  heavily  concentrated  in  senior and middle management.  This structural characteristic in large part is driven by  the  long‐tenured nature  of  the  employee workforce  that has  been promoted  based  on  seniority  and  not  necessarily  merit.

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  • Best Electronics operates a retail electronics company. Examine the following items and prepare the current liability section of the company’s December 31, 20X8, balance sheet. The beginning of year accounts payable was $150,000. Purchases on trade accounts during the year were $975,000, and payments on account were $915,000.

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  • On October 1, 20X4, River Woods purchased land by giving $200,000 in cash and executing a $800,000 note payable to the former owner. The note bears interest at 8% per annum, with interest being payable annually on September 30 of each year. Rojas is also required to make a $200,000 payment toward the note’s principal on every September 30. a) Prepare the appropriate journal entry to record the land purchase on October 1, 20X4. b) Prepare the appropriate journal entry to record the year-end interest accrual on December 31, 20X4. c) Prepare...

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  • Prepare journal entries to record each of the following independent stock issue situations. a) Max Graphics Corporation issued 500,000 shares of $0.50 par value common stock. The issue price was $18 per share. b) Aztec Corporation issued 35,000 shares of no par common stock for $25 per share. c) Pyramid Play issued 60,000 shares of $50 par value preferred stock. The issue price was $76 per share. d) Paradise Land Management issued 15,000 shares of $1 par value common stock for land with a fair value of $250,000....

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  • After reading this chapter, you will be able to answer the following questions: What are wage and hour laws? What are the rights of employees and obligations of employers under the Family and Medical Leave Act? What is FUTA? What are the rules regarding workers’ compensation? What is COBRA? What is ERISA? What is OSHA? What does it mean to be an “at-will” employee? What are the rights of employees and obligations of employers with regard to privacy in the workplace? What are the three major pieces of labor law legislation?

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  • After reading this chapter, you should be able to: List the main decision areas and concepts in employee compensation management, describe the major administrative tools used to manage employee compensation, explain the importance of competitive labor market and product market forces in compensation decisions,...

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  • Chapter 17 - Pensions and other postretirement benefits. Employee compensation comes in many forms. Salaries and wages, of course, provide direct and current payment for services provided. However, it’s commonplace for compensation also to include benefits payable after retirement. We discuss pension benefits and other postretirement benefits in this chapter.

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  • It is hard to imagine a time when law was more important to managers. The rapid growth of unregulated subprime mortgages and financial derivatives fueled a real estate bubble from 2001 through 2006, during which time executive compensation in the financial services companies soared. When the bubble burst in 2007, many executives of these companies walked away unscathed, leaving employees, stockholders, and taxpayers holding the bag.

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  • In certain countries the Company also provides postretirement benefits other than pensions to various employees. The cost relating to such plans consists of the present value of the benefits attributed on equal basis to each year of service, and interest cost on the accumulated postretirement benefit obligation, which is a discounted amount. The transition obligation is being recognized through charges to earnings over a twenty-year period beginning in 1993 in the US and in 1995 for all other plans.

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  • As for other laws that regulate or affect businesses, in many countries it is all but impossible to chronicle them all in a single reference source. There are laws governing treatment of labour and generally relations with employees, safety and protection issues (Health and Safety), anti-discrimination laws (age, gender, disabilities, race, and in some jurisdictions, sexual orientation), minimum wage laws, union laws, workers compensation laws, and annual vacation or working hours time.

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  • From  2006  to  2010,  total  gross  compensation  at  the  Port Authority  grew  from  $629.3  million  to approximately $749.3, respectively.  Of  this amount, base salaries grew  from  $507.6  million  to  $581.1  million,  a  compounded  annual  growth  rate  of  only  2.7%.   However,  other  amounts  of  compensation,  (i.e.,  “add‐on”  compensation)  such  as  pay  associated with the vacation exchange program and certain longevity programs grew by  compounded annual growth rates of 10.6% and 5.

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  • Other additional compensation  is comprised of  retroactive payments, one‐time payments  (i.e.,  those made annually in a lump sum, such as grievance awards, attendance incentives, uniform  allowances  and  lump  sum merit  increases),  and miscellaneous  payments  such  as  short  term  disability payments.  The health  related benefit  costs per employee  (excluding  retirees) were $23,380  (for detail  see  Table  15).

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