The Roles of Objective and Subjective Performance Measures in Short-term and Long-term Incentive Plans

2005 ◽  
Author(s):  
Anne Wu ◽  
Ling-Chu Lee
2014 ◽  
Vol 27 (3) ◽  
pp. 520-531 ◽  
Author(s):  
Erik Lindberg

Purpose – This paper seeks to explore how principals use their time when the requirement exceeds the activities are desirable. In the scholarly debate it has been pointed out the heads think that too much time is devoted for the financial and administrative issues, or to solve acute problems. This means that there is not enough time to work with educational issues. The purpose of this paper is to clarify how principals use the time they have devoted for the educational area and what activities they prioritize. It will also increase the knowledge of reasons behind their prioritizing and reflect on some of the consequences. Results relate to the question if introduction of performance measures has increased a short-term perspective on student performance or if it works as a suitable tool for the principals to achieve the schools goals and to create more effective schools in the long run. The question if stakeholders can get required insight by the performance measures as they are designed today and if the principals got the right incentives is raised. Design/methodology/approach – A quantitative approach is used and a mail questionnaire was distributed to the principals in all upper secondary schools in Sweden and a comparative cross-sectional study was conducted. Findings – Principals’ perceptions suggest that, their prioritization when working with educational issues is influenced by a more short-term perspective and that they prioritize teaching, which have a much faster impact on student outcome, over long-term school development which facilitate the conditions for the former. These findings increase the insight into the need, for as well stakeholders as principals, to develop performance measures to stimulate change when needed. Practical implications – These findings have implications on the direction of the development of performance measures. The result points out the lack of transparence for stakeholders and uncovers the need to know when change and long-term development is ongoing or not. The study show how principals need incentives for prioritizing these activities and that this can be done by the stakeholder by designing required measurements for as well teaching as long-term school development when change is needed or to maintain a successful process. Originality/value – This paper fulfills an identified need to study how the performance measures of today can be complemented with measures for stakeholders for increased insight in ongoing activities with development and required change for long-term school success.


2020 ◽  
Vol 18 (1) ◽  
pp. 8-21
Author(s):  
Amani Hussein

The capital structure decision is crucial for any company to maximize shareholders’ wealth and deal with its competitive environment. The research aims to examine the capital structure influence on company performance in Egypt. This research uses a sample of 168 Egyptian companies during 2012-2016 and applies panel data techniques. Eight hypotheses are proposed to test the influence of both the short-term debt and the long-term debt (as proxies of capital structure) on four performance measures (ROA, ROE, EPS, and Tobin’s Q) The research results indicate that short-term debt to assets significantly negatively affects all performance measures except for Tobin’s Q. Short-term debt to assets significantly positively affects the value of Tobin’s Q. On the other hand, the results show that long-term debt to assets affects significantly negatively return on assets but positively affects the return on equity. Therefore, the research concludes that the relevance of the capital structure theory to Egyptian companies’ behaviour is influenced by both debt and performance measures utilized.


2016 ◽  
Vol 39 ◽  
Author(s):  
Mary C. Potter

AbstractRapid serial visual presentation (RSVP) of words or pictured scenes provides evidence for a large-capacity conceptual short-term memory (CSTM) that momentarily provides rich associated material from long-term memory, permitting rapid chunking (Potter 1993; 2009; 2012). In perception of scenes as well as language comprehension, we make use of knowledge that briefly exceeds the supposed limits of working memory.


Author(s):  
D.E. Loudy ◽  
J. Sprinkle-Cavallo ◽  
J.T. Yarrington ◽  
F.Y. Thompson ◽  
J.P. Gibson

Previous short term toxicological studies of one to two weeks duration have demonstrated that MDL 19,660 (5-(4-chlorophenyl)-2,4-dihydro-2,4-dimethyl-3Hl, 2,4-triazole-3-thione), an antidepressant drug, causes a dose-related thrombocytopenia in dogs. Platelet counts started to decline after two days of dosing with 30 mg/kg/day and continued to decrease to their lowest levels by 5-7 days. The loss in platelets was primarily of the small discoid subpopulation. In vitro studies have also indicated that MDL 19,660: does not spontaneously aggregate canine platelets and has moderate antiaggregating properties by inhibiting ADP-induced aggregation. The objectives of the present investigation of MDL 19,660 were to evaluate ultrastructurally long term effects on platelet internal architecture and changes in subpopulations of platelets and megakaryocytes.Nine male and nine female beagle dogs were divided equally into three groups and were administered orally 0, 15, or 30 mg/kg/day of MDL 19,660 for three months. Compared to a control platelet range of 353,000- 452,000/μl, a doserelated thrombocytopenia reached a maximum severity of an average of 135,000/μl for the 15 mg/kg/day dogs after two weeks and 81,000/μl for the 30 mg/kg/day dogs after one week.


2020 ◽  
Vol 29 (4) ◽  
pp. 710-727
Author(s):  
Beula M. Magimairaj ◽  
Naveen K. Nagaraj ◽  
Alexander V. Sergeev ◽  
Natalie J. Benafield

Objectives School-age children with and without parent-reported listening difficulties (LiD) were compared on auditory processing, language, memory, and attention abilities. The objective was to extend what is known so far in the literature about children with LiD by using multiple measures and selective novel measures across the above areas. Design Twenty-six children who were reported by their parents as having LiD and 26 age-matched typically developing children completed clinical tests of auditory processing and multiple measures of language, attention, and memory. All children had normal-range pure-tone hearing thresholds bilaterally. Group differences were examined. Results In addition to significantly poorer speech-perception-in-noise scores, children with LiD had reduced speed and accuracy of word retrieval from long-term memory, poorer short-term memory, sentence recall, and inferencing ability. Statistically significant group differences were of moderate effect size; however, standard test scores of children with LiD were not clinically poor. No statistically significant group differences were observed in attention, working memory capacity, vocabulary, and nonverbal IQ. Conclusions Mild signal-to-noise ratio loss, as reflected by the group mean of children with LiD, supported the children's functional listening problems. In addition, children's relative weakness in select areas of language performance, short-term memory, and long-term memory lexical retrieval speed and accuracy added to previous research on evidence-based areas that need to be evaluated in children with LiD who almost always have heterogenous profiles. Importantly, the functional difficulties faced by children with LiD in relation to their test results indicated, to some extent, that commonly used assessments may not be adequately capturing the children's listening challenges. Supplemental Material https://doi.org/10.23641/asha.12808607


2019 ◽  
Vol 25 ◽  
pp. 114
Author(s):  
Alyssa Dufour ◽  
Setareh Williams ◽  
Richard Weiss ◽  
Elizabeth Samelson

2017 ◽  
Vol 23 ◽  
pp. 50
Author(s):  
Jothydev Kesavadev ◽  
Shashank Joshi ◽  
Banshi Saboo ◽  
Hemant Thacker ◽  
Arun Shankar ◽  
...  

VASA ◽  
2019 ◽  
Vol 48 (4) ◽  
pp. 321-329
Author(s):  
Mariya Kronlage ◽  
Erwin Blessing ◽  
Oliver J. Müller ◽  
Britta Heilmeier ◽  
Hugo A. Katus ◽  
...  

Summary. Background: To assess the impact of short- vs. long-term anticoagulation in addition to standard dual antiplatelet therapy (DAPT) upon endovascular treatment of (sub)acute thrombembolic occlusions of the lower extremity. Patient and methods: Retrospective analysis was conducted on 202 patients with a thrombembolic occlusion of lower extremities, followed by crirical limb ischemia that received endovascular treatment including thrombolysis, mechanical thrombectomy, or a combination of both between 2006 and 2015 at a single center. Following antithrombotic regimes were compared: 1) dual antiplatelet therapy, DAPT for 4 weeks (aspirin 100 mg/d and clopidogrel 75 mg/d) upon intervention, followed by a lifelong single antiplatelet therapy; 2) DAPT plus short term anticoagulation for 4 weeks, followed by a lifelong single antiplatelet therapy; 3) DAPT plus long term anticoagulation for > 4 weeks, followed by a lifelong anticoagulation. Results: Endovascular treatment was associated with high immediate revascularization (> 98 %), as well as overall and amputation-free survival rates (> 85 %), independent from the chosen anticoagulation regime in a two-year follow up, p > 0.05. Anticoagulation in addition to standard antiplatelet therapy had no significant effect on patency or freedom from target lesion revascularization (TLR) 24 months upon index procedure for both thrombotic and embolic occlusions. Severe bleeding complications occurred more often in the long-term anticoagulation group (9.3 % vs. 5.6 % (short-term group) and 6.5 % (DAPT group), p > 0.05). Conclusions: Our observational study demonstrates that the choice of an antithrombotic regime had no impact on the long-term follow-up after endovascular treatment of acute thrombembolic limb ischemia whereas prolonged anticoagulation was associated with a nominal increase in severe bleeding complications.


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