The FASB has converged SFAS 123R with IFRS No.2, which simultaneously defines that the value of stock compensation is an expense under fair value method that must be recognized in the current statement of operations. However, under the fair value method, volatility of the market value of stock is easily subjected to the business cycle, political condition, managerial behavior, and macroeconomic...

The paper contains a comparative analysis of legal instruments used in the Russian legislation and other countries (Germany, Great Britain, USA, Japan) to protect (prevent violations, restore) human rights violated during study genome. It was concluded that existence comprehensive system means for protection restoration genome, is an incentive development genomic research. In this regard, Russi...

This paper studies the impacts of incentive compensation to top five executives on employee wages. We employ pay-performance sensitivity measure executive compensation. Using sample during 1992 – 2017, we find that has negative In addition, examine wages in different industries and are more severe technology firms than non-technology firms. Finally, show with higher likely suppress financially ...

In this paper, an incentive scheme based on crashing lead time is proposed to coordinate a supplier-retailer supply chain (SC). In the investigated SC, the supplier applies a lot-for-lot replenishment policy to replenish its stock and determines the replenishment multiplier. Moreover, the transportation lead time is considered under the control of the supplier. The retailer as downstream member...

We examine the relation between incentive plans based on relative performance and competitive aggressiveness. Using data executive incentive-compensation contracts in large U.S. firms, we find a positive association aggressiveness peer group overlap—that is, extent to which two firms select each other as peers these plans. Our findings indicate that managers of such take more frequent well comp...

Firms that rely on functioning mission-critical equipment for their businesses cannot a¤ord signi…cant operational downtime due to system disruptions. To minimize the impact of disruptions, a proper incentive mechanism has to be in place so that the suppliers provide prompt restoration and recovery services to the customer. A widely adopted incentive mechanism is performance-based contracting (...

among the studies related to power systems are the contingency analysis for judging the system security and short circuit study for relay coordination. due to continuous and repeated performation of these studies for different system configurations, the solution algorithms but also on applied numerical techniques. compensation and partial matrix refactorization are two methods that are often us...

In Today’s competitive Business environment, employees play’s a major role, human resource management helps in bringing people and organization together to achieve their goals. Earlier was completely depended upon the financial aspects,but present scenarios, success of depends resource, hence should hire competent employees. Basically this study is conceptual based system on competency compensa...

I estimate a dynamic model in which a board of directors and a CEO interact to set the levels of CEO incentives and e¤ort. The intent is to understand the e¤ect that CEO incentives have on …rm value. In the model incentive levels are the result of CEO risk aversion, the cost of CEO e¤ort, the e¤ect of CEO e¤ort on …rm value, the volatility of shocks to …rm value, and the preference a board has ...