Auswirkungen von Ermessensspielräumen in Vergütungssystemen auf das Verhalten von Mitarbeitern

2022 ◽  
Author(s):  
Fabian Müller
Keyword(s):  
Performance Evaluation ◽  
Performance Measures ◽  
Compensation Systems ◽  
Ex Post ◽  
Uncontrollable Event ◽  
And Performance ◽  
Exercise Of Discretion

The design of compensation systems and performance evaluation are subject to subjective influences by the compensation authority. The ex-post adjustment of performance measures is one way of adjusting compensation if an uncontrollable event has affected the achievement targeted. Clawback clauses are intended to reduce manipulation in reporting by allowing compensation that has already been paid out or promised to be reclaimed. Whether ex-post adjustments or clawback clauses are exercised is at the discretion of the compensation authority. This dissertation therefore uses experiments to investigate the effect of the relationships between the design and exercise of discretion on employee behaviour.

Analysis of Electrocardiogram Data Compression Techniques

2020 ◽  
pp. 930-970
Author(s):  
Anukul Pandey ◽  
Barjinder Singh Saini ◽  
Butta Singh ◽  
Neetu Sood
Keyword(s):  
Performance Evaluation ◽  
Performance Measures ◽  
Parameter Extraction ◽  
Extraction Methods ◽  
Walsh Transform ◽  
Ecg Compression ◽  
And Performance ◽  
Electrocardiogram Ecg ◽  
Ecg Database ◽  
Ecg Data

In this Chapter, a MATLAB-based approach is presented for compression of Electrocardiogram (ECG) data. The methodology employs in three different domains namely direct, transformed and parameter extraction methods. The selected techniques from direct ECG compression methods are TP, AZTEC, Fan, and Cortes. Moreover selected techniques from transformed ECG compression methods are Walsh Transform, DCT, and Wavelet transform. For each of the technique, the basic implementation of the algorithm was explored, and performance measures were calculated. All 48 records of MIT-BIH arrhythmia ECG database were employed for performance evaluation of various implemented techniques. Moreover, based on requirements, any basic techniques can be selected for further innovative processing that may include the lossless encoding.

Validity of Selection Tests: A Study

1980 ◽  
Vol 5 (4) ◽  
pp. 267-274
Author(s):  
Mirza S. Saiyadain
Keyword(s):  
Performance Evaluation ◽  
Performance Appraisal ◽  
Performance Measures ◽  
Significant Relationship ◽  
Test Scores ◽  
Performance Measure ◽  
First Year ◽  
Subsequent Performance ◽  
Evaluation Scores ◽  
And Performance

Several reasons have been offered for the depressed values of coefficients of correlation between performance evaluation scores and test scores for tests that otherwise seem to have high validity. Most of these studies have concerned themselves with only the first year performance measure. This study was undertaken to broadbase the validity design by including performance measures of three subsequent years. Data on the test and performance scores of a sample of executives were analysed. The results indicate that though test scores may not show significant relationship with the first year performance appraisal score, they show positive and significant relationship with subsequent performance appraisal scores. The results are explained in terms of changed performance evaluation.

The Impact of Superior-Subordinate Identity and ex post Discretionary Goal Adjustment on Subordinate Expectancy of Reward and Performance

2020 ◽  
Vol 32 (1) ◽  
pp. 31-49 ◽  
Author(s):  
Ian Burt ◽  
Theresa Libby ◽  
Adam Presslee
Keyword(s):  
Social Connectedness ◽  
Negative Impact ◽  
Data Availability ◽  
High Identity ◽  
Subordinate Performance ◽  
Ex Post ◽  
Goal Adjustment ◽  
Uncontrollable Event ◽  
And Performance ◽  
The Impact

ABSTRACT Firms often evaluate subordinate performance relative to a difficult but attainable goal set at the beginning of the evaluation period. For many, a mechanism exists by which these goals may be adjusted downward at the end of the period to account for an uncontrollable negative event. We examine, experimentally, how the knowledge that a downward ex post discretionary goal adjustment is possible affects subordinates' expectancy of reward and performance in periods where a negative uncontrollable event occurs, and whether high identity, defined as high perceived social connectedness between the superior and subordinate, moderates this effect. We find that high superior-subordinate identity can offset the otherwise negative impact of the potential for downward ex post discretionary goal adjustment on subordinates' expectancy of reward and performance. Thus, creating an organizational culture that promotes identity between superiors and subordinates can complement incentive-based controls in motivating subordinate performance. JEL Classifications: C91; J33; M41; M52. Data Availability: Please contact the authors.

Analysis of Electrocardiogram Data Compression Techniques

2017 ◽  
pp. 272-313 ◽  
Author(s):  
Anukul Pandey ◽  
Barjinder Singh Saini ◽  
Butta Singh ◽  
Neetu Sood
Keyword(s):  
Performance Evaluation ◽  
Performance Measures ◽  
Parameter Extraction ◽  
Extraction Methods ◽  
Walsh Transform ◽  
Ecg Compression ◽  
And Performance ◽  
Electrocardiogram Ecg ◽  
Ecg Database ◽  
Ecg Data

In this Chapter, a MATLAB-based approach is presented for compression of Electrocardiogram (ECG) data. The methodology employs in three different domains namely direct, transformed and parameter extraction methods. The selected techniques from direct ECG compression methods are TP, AZTEC, Fan, and Cortes. Moreover selected techniques from transformed ECG compression methods are Walsh Transform, DCT, and Wavelet transform. For each of the technique, the basic implementation of the algorithm was explored, and performance measures were calculated. All 48 records of MIT-BIH arrhythmia ECG database were employed for performance evaluation of various implemented techniques. Moreover, based on requirements, any basic techniques can be selected for further innovative processing that may include the lossless encoding.

scholarly journals Relationship between the importance of strategic resources and performance measures in brazilian companies

2016 ◽  
Vol 15 (1) ◽  
pp. 65-82
Author(s):  
Ilse Maria Beuren ◽  
Idair Edson Marcello
Keyword(s):  
Human Capital ◽  
Performance Evaluation ◽  
Performance Measures ◽  
North American ◽  
Physical Capital ◽  
Descriptive Statistics ◽  
Attribute Importance ◽  
Strategic Resources ◽  
Mediating Variables ◽  
And Performance

The goal of the study is to verify whether the performance measures are mediating variables between the importance of strategic resources and performance evaluation in Brazilian companies. Specifically, the study investigates the perceptions of managers regarding the importance of traditional and nontraditional performance measures and human capital, structural and physical strategic resources in Brazilian companies. In the study is replicated the research conducted by Widener (2006) in North American companies. Thus, a survey was conducted with the managers of the companies listed in BMFBovespa at levels 1 and 2 of Corporate Governance. Descriptive statistics and factor analysis were applied in data analysis. The results show that managers attribute importance to various performance measures, but the descriptive statistics shows that the greatest importance is attributed to traditional return and financial measures. Among the strategic resources, human capital stands as the most important resource for companies analyzed, followed by structural capital and physical capital. From the relations established in the research, it is concluded that the performance measures are mediating variables between the importance of strategic resources and performance evaluation, in the perception of managers, which is consistent with the search results of Widener (2006) in North American companies.

Identity, Incentives, and the Value of Information

2012 ◽  
Vol 87 (4) ◽  
pp. 1309-1334 ◽  
Author(s):  
Mirko S. Heinle ◽  
Christian Hofmann ◽  
Alexis H. Kunz
Keyword(s):  
Performance Evaluation ◽  
Performance Measurement ◽  
Performance Measures ◽  
Value Creation ◽  
Stock Prices ◽  
Value Of Information ◽  
Short Term ◽  
Accounting Earnings ◽  
And Performance ◽  
The Impact

ABSTRACT We examine the impact of identity preferences on the interrelation between incentives and performance measurement. In our model, a manager identifies with an organization and loses utility to the extent that his actions conflict with effort-standards issued by the principal. Contrary to prior arguments in the literature, we find conditions under which a manager who identifies strongly with the organization receives stronger incentives and faces more performance evaluation reports than a manager who does not identify with the organization. Our theory predicts that managers who experience events that boost their identification with the firm can decrease their effort in short-term value creation. We also find that firms are more likely to employ less precise but more congruent performance measures, such as stock prices, when contracting with managers who identify little with the organization. In contrast, they use more precise but less congruent measures, such as accounting earnings, when contracting with managers who identify strongly with the firm.

Empirical Research on the Science and Technology Project Ex-Post Evaluation Index System

2013 ◽  
Vol 712-715 ◽  
pp. 3144-3148
Author(s):  
Wang Jia ◽  
Dai Yong Cao
Keyword(s):  
Performance Evaluation ◽  
Empirical Research ◽  
Science And Technology ◽  
Evaluation Index System ◽  
Evaluation Index ◽  
Technology Project ◽  
Post Evaluation ◽  
Ex Post ◽  
And Performance ◽  
Science And Technology Project

Ex-post evaluation is the important part of science and technology project management,promoting the science and technology projects management to scientific and standardized, improning the quality and efficiency of project implementation. This paper through the practice of project ex-post evaluation, analyzed to factors of the science and technology project acceptance check and performance evaluation,focus on researching the methods, indexes and weights of the science and technology projects ex-post evaluation by practice.

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