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Many voluntary incentive programs for provision of forest ecosystem services (ES) have low participation rates, insufficient enrollment areas, and inefficient ecological outcomes. Understanding participation behavior in such programs has therefore become a crucial part of policy success. We synthesized a large body of literature on the behavior of nonindustrial private forest owners based on surveys of stated (intended) participation or data on actual participation in existing or hypothetical programs. Using metaregression analysis, we examined how methodological, program-characteristic, and economic-incentive variables affected participation rate estimates. Participation rates tended to be overestimated when landowner participation was elicited in hypothetical choice situations (compared with real situations) and when dichotomous choice surveys (compared with census data) were used. The marginal effect sizes were quite large, for example, a 31% increase with use of stated choices in hypothetical scenarios, and practitioners should therefore be aware of them. However, use of choice experiment surveys in a modified scenario based on existing programs had no effect on participation when all other determinants were controlled for. Participation rates decreased significantly as length of the contract increased and when there was no withdrawal option. These results suggest that perpetual contracts have a lower negative impact on participation than time-limited contracts with a duration of over 50 years. We confirmed that as compensation amounts increased, participation increased. One-time up-front payments were more effective in increasing initial participation than annual payments for contracts of over 5 years. We identified the robust determinants and the effect sizes of those determinants on landowner participation rate estimates, thereby contributing to a better understanding of forest owner behavior and offering useful insights to enable researchers and resource man, Muchos programas de incentivos voluntarios para el suministro de servicios ambientales forestales tienen tasas bajas de participación, áreas insuficientes de inscripción y resultados ecológicos ineficientes. Por lo tanto, el entendimiento del comportamiento de participación en dichos programas se ha convertido en una parte crucial del éxito de las políticas. Sintetizamos un gran acervo de literatura sobre el comportamiento no industrial de los dueños de terrenos forestales privados con base en censos de la participación manifestada (pretendida) o información sobre la participación actual en los programas existentes o hipotéticos. Mediante un análisis de metarregresión, analizamos cómo las variables metodológicas, características del programa o económica-incentivas afectaron los estimaciones de las tasas de participación. Las tasas de participación tuvieron una tendencia a estar sobreestimadas cuando la participación se obtuvo por medio de situaciones hipotéticas de elección (en comparación con las situaciones reales) y cuando se usaron encuestas de elección dicotómica (en comparación con la información de los censos). Los tamaños del efecto marginal fueron bastante grandes, por ejemplo, un incremento del 31% con el uso de opciones manifestadas en los escenarios hipotéticos y, por lo tanto, los practicantes deberían estar conscientes de estos tamaños. Sin embargo, el uso de las encuestas con el experimento de elección en un escenario modificado con base en los programas existentes no tuvo efecto sobre la participación cuando todas las demás determinantes estuvieron controladas. Las tasas de participación disminuían significativamente conforme incrementaba la longitud del contrato y cuando no había opción de rescisión. Estos resultados sugieren que los contratos perpetuos tienen un impacto negativo más bajo sobre la participación que los contratos con límite de tiempo y una duración de más de 50 años. Confirmamos que conforme aumentan las cantidades de la compensación

I denna framställning görs en kritisk granskning och analys av samspelet mellan regelverken för beskattning av incitamentsprogram och beskattning av ägare till fåmansföretag. Framställningen ämnar precisera hur olika rättigheter som följer av incitamentsprogram ska klassificeras skatterättsligt, när beskattningstidpunkten inträder och slutligen hur beskattningen påverkas av att programmet införs i ett fåmansföretag. Programmen utlöser enligt gällande rätt skatt i inkomstslagen tjänst och kapital. När en programdeltagare erhåller en rättighet utan att betala marknadsmässig ersättning uppstår en förmån. Denna ska, om rättigheten inte följer av en kvalificerad personaloption, alltid beskattas i inkomstslaget tjänst. Vad som blir centralt för beskattningen av incitamentsprogram är när beskattningstidpunkten för rättigheten infaller, vilket avgörs av hur rättigheten skatterättsligt klassificeras. Möjliga klassificeringar är: värdepapper, personaloption eller inget av dessa. I regel strävar både utfärdare och deltagare av incitamentsprogram efter en så tidig beskattningstidpunkt som möjligt. Ju tidigare förmånsbeskattning, desto mindre andel av rättighetens framtida värdeuppgång kommer beskattas i inkomstslaget tjänst och vara föremål för sociala avgifter. Införs programmet i ett fåmansföretag måste emellertid också det s.k. 3:12-regelverket beaktas. Om programdeltagaren är verksam i betydande omfattning kommer denne träffas av klyvningsreglerna i 3:12-regelverket och i stort sett all värdeuppgång kommer då beskattas i inkomstslaget tjänst – oavsett när den ovan nämnda beskattningstiden infaller. Framställningen pekar på att merparten av de som erbjuds att delta i incitaments-program i ett fåmansföretag kommer att träffas av klyvningsreglerna i 3:12-regelverket. Effekten blir då, oavsett skatterättslig kvalificering av incitamentsprogrammet, att beskattningen av programdeltagare i fåmansföretag förfelas på grund av 3:12-reglerna. Dagens rättsläge innebär att fåmansföretag

I denna framställning görs en kritisk granskning och analys av samspelet mellan regelverken för beskattning av incitamentsprogram och beskattning av ägare till fåmansföretag. Framställningen ämnar precisera hur olika rättigheter som följer av incitamentsprogram ska klassificeras skatterättsligt, när beskattningstidpunkten inträder och slutligen hur beskattningen påverkas av att programmet införs i ett fåmansföretag. Programmen utlöser enligt gällande rätt skatt i inkomstslagen tjänst och kapital. När en programdeltagare erhåller en rättighet utan att betala marknadsmässig ersättning uppstår en förmån. Denna ska, om rättigheten inte följer av en kvalificerad personaloption, alltid beskattas i inkomstslaget tjänst. Vad som blir centralt för beskattningen av incitamentsprogram är när beskattningstidpunkten för rättigheten infaller, vilket avgörs av hur rättigheten skatterättsligt klassificeras. Möjliga klassificeringar är: värdepapper, personaloption eller inget av dessa. I regel strävar både utfärdare och deltagare av incitamentsprogram efter en så tidig beskattningstidpunkt som möjligt. Ju tidigare förmånsbeskattning, desto mindre andel av rättighetens framtida värdeuppgång kommer beskattas i inkomstslaget tjänst och vara föremål för sociala avgifter. Införs programmet i ett fåmansföretag måste emellertid också det s.k. 3:12-regelverket beaktas. Om programdeltagaren är verksam i betydande omfattning kommer denne träffas av klyvningsreglerna i 3:12-regelverket och i stort sett all värdeuppgång kommer då beskattas i inkomstslaget tjänst – oavsett när den ovan nämnda beskattningstiden infaller. Framställningen pekar på att merparten av de som erbjuds att delta i incitaments-program i ett fåmansföretag kommer att träffas av klyvningsreglerna i 3:12-regelverket. Effekten blir då, oavsett skatterättslig kvalificering av incitamentsprogrammet, att beskattningen av programdeltagare i fåmansföretag förfelas på grund av 3:12-reglerna. Dagens rättsläge innebär att fåmansföretag

Purpose This study aims to investigate earnings management based on company size and incentive programs within all large-, mid- and small cap companies in the US technology industry. Theoretical perspectives The results of the study are analyzed on the basis of agent theory and a developed model of agent theory in the form of managerial power approach. Methodology The study uses a quantitative method in the form of multiple linear regression (MLR) analysis to examine how incentive programs affect earnings management in conjunction with the use of ordinary least Squares (OLS). A t-test is used to examine the prevalence of earnings management in large-, mid- and small-cap companies. Earnings management will be studied through accruals. The study uses the modified Jones model developed by Dechow, Sloan and Sweeney in 1995 as a method to approximate earnings management. Empirical foundation The results of the study suggest that the prevalence of earnings management varies between large- and small-cap companies within the technology sector. Only in mid cap companies is there evidence of a significant relationship between incentive programs and earnings management. Conclusions The study's main contribution is that it draws attention to how earnings management behaves in an industry depending on company size and incentive programs. Prerequisites for practicing earnings management vary according to industry conditions and research on earnings management linked to specific industries can therefore be used to combat opportunistic earnings management.

Purpose This study aims to investigate earnings management based on company size and incentive programs within all large-, mid- and small cap companies in the US technology industry. Theoretical perspectives The results of the study are analyzed on the basis of agent theory and a developed model of agent theory in the form of managerial power approach. Methodology The study uses a quantitative method in the form of multiple linear regression (MLR) analysis to examine how incentive programs affect earnings management in conjunction with the use of ordinary least Squares (OLS). A t-test is used to examine the prevalence of earnings management in large-, mid- and small-cap companies. Earnings management will be studied through accruals. The study uses the modified Jones model developed by Dechow, Sloan and Sweeney in 1995 as a method to approximate earnings management. Empirical foundation The results of the study suggest that the prevalence of earnings management varies between large- and small-cap companies within the technology sector. Only in mid cap companies is there evidence of a significant relationship between incentive programs and earnings management. Conclusions The study's main contribution is that it draws attention to how earnings management behaves in an industry depending on company size and incentive programs. Prerequisites for practicing earnings management vary according to industry conditions and research on earnings management linked to specific industries can therefore be used to combat opportunistic earnings management.

Att arbeta i olika typer av arbetsgrupper är idag vanligt förekommande i organisationer, och många företag tillämpar någon form av incitamentsprogram med rörlig lön för att motivera arbetsgrupperna till högre prestationer. Den forskning som finns är framförallt genomförd i laboratoriemiljö och undersöker hur individer påverkas av olika faktorer såsom andel rörlig lön och storlek på arbetsgrupper. Dock finns en brist på forskning som undersöker hur dessa program påverkar till exempel motivation och samarbete i verkliga miljöer. Syftet med denna studie är att studera hur incitamentsprogram för grupper kan utformas. Med studien vill vi ge företag ökad kunskap om hur de kan utforma incitamentsprogram för att öka prestationen i sina arbetsgrupper. Studien har en kvalitativ ansats. Semistrukturerade intervjuer har genomförts med totalt 15 personer ur två säljorganisationer i ett tjänsteföretag med verksamhet spridd över hela Sverige. Genom intervjuerna har vi sökt få svar på hur olika aspekter av incitamentsprogram för grupper motiverar de individuella medarbetarna samt påverkar samarbetet. Respondenternas svar antyder att faktorer som gruppstorlek, andel rörlig lön och frekvens på utbetalningar alla påverkar hur medarbetare beskriver att de motiveras av incitamentsprogrammen. Därutöver har att ett tydligt syfte och klara spelregler framträtt som avgörande för hur incitamentsprogrammen tas emot av de anställda, vilket har föranlett oss att ge ett förslag på hur befintliga modeller kan kompletteras., Today it is very common to work in different types of teams in organizations, and companies are applying incentive programs with variable salary to motivate their teams to increase performance. Existing research is primarily done in laboratory environments and only analyzes how individuals are affected by various factors, such as share of variable salary and team size. However, previous studies are missing to investigate how these programs affect for instance, motivation and collaboration in real environments. The aim of this study is therefore to study how incentive programs for groups in can be designed. With this study we want to give companies a deeper understanding for how they can design incentive programs to increase the performance in their teams. The study has a qualitative approach. Semi-structured interviews have been performed with a total of 15 persons from two sales organizations in a service company with its business spread over the whole of Sweden. Through the interviews we searched for answers to how different aspects of team-based incentive programs motivate the individual employees and how they affect collaboration. The respondent’s answers suggest that factors such as size of the team, share of variable salary and frequency of payments, all affect how employees describe how they are motivated by the incentive program. In addition, a clear purpose and a set of rules emerged as vital parts for how the incentive program will be received by the employees. This led us to propose how existing models may be complemented. The language of this thesis is Swedish.

Att arbeta i olika typer av arbetsgrupper är idag vanligt förekommande i organisationer, och många företag tillämpar någon form av incitamentsprogram med rörlig lön för att motivera arbetsgrupperna till högre prestationer. Den forskning som finns är framförallt genomförd i laboratoriemiljö och undersöker hur individer påverkas av olika faktorer såsom andel rörlig lön och storlek på arbetsgrupper. Dock finns en brist på forskning som undersöker hur dessa program påverkar till exempel motivation och samarbete i verkliga miljöer. Syftet med denna studie är att studera hur incitamentsprogram för grupper kan utformas. Med studien vill vi ge företag ökad kunskap om hur de kan utforma incitamentsprogram för att öka prestationen i sina arbetsgrupper. Studien har en kvalitativ ansats. Semistrukturerade intervjuer har genomförts med totalt 15 personer ur två säljorganisationer i ett tjänsteföretag med verksamhet spridd över hela Sverige. Genom intervjuerna har vi sökt få svar på hur olika aspekter av incitamentsprogram för grupper motiverar de individuella medarbetarna samt påverkar samarbetet. Respondenternas svar antyder att faktorer som gruppstorlek, andel rörlig lön och frekvens på utbetalningar alla påverkar hur medarbetare beskriver att de motiveras av incitamentsprogrammen. Därutöver har att ett tydligt syfte och klara spelregler framträtt som avgörande för hur incitamentsprogrammen tas emot av de anställda, vilket har föranlett oss att ge ett förslag på hur befintliga modeller kan kompletteras., Today it is very common to work in different types of teams in organizations, and companies are applying incentive programs with variable salary to motivate their teams to increase performance. Existing research is primarily done in laboratory environments and only analyzes how individuals are affected by various factors, such as share of variable salary and team size. However, previous studies are missing to investigate how these programs affect for instance, motivation and collaboration in real environments. The aim of this study is therefore to study how incentive programs for groups in can be designed. With this study we want to give companies a deeper understanding for how they can design incentive programs to increase the performance in their teams. The study has a qualitative approach. Semi-structured interviews have been performed with a total of 15 persons from two sales organizations in a service company with its business spread over the whole of Sweden. Through the interviews we searched for answers to how different aspects of team-based incentive programs motivate the individual employees and how they affect collaboration. The respondent’s answers suggest that factors such as size of the team, share of variable salary and frequency of payments, all affect how employees describe how they are motivated by the incentive program. In addition, a clear purpose and a set of rules emerged as vital parts for how the incentive program will be received by the employees. This led us to propose how existing models may be complemented. The language of this thesis is Swedish.

Currently there is no normative framework by which to standardize successful outcomes of adaptive reuse projects. Critical comparative analysis in commercial building reuse within a regulatory historic preservation context is problematic. This thesis analyzes four case study examples of historic commercial properties that were reused as part of two City of Phoenix Historic Preservation Incentive programs. The four case study examples provide a similar context to compare the only consistent variable between the four buildings: two incentive programs developed by the City of Phoenix Historic Preservation Division – the Demonstration Project Program and the Threatened Building and Warehouse Program. The four City of Phoenix cases study examples collectively exhibited substantial investment on the part of the developer and private funding projected in excess of $16 million dollars, while the city investment of public funding from general obligation bonds was $1 million for four buildings and gaining 30-year conservation easements for each property. While this shows an excellent investment of public funds across four funded incentive program projects, there is no comparative framework by which to objectively break down and analyze the all the regulatory processes a developer goes through and the decisions a developer makes in response during an adaptive reuse project. An adaptive reuse framework must be an integrated framework that considers the needs of a municipalities’ historic preservation and economic development. Creating a framework requires identifying the similarities and differences between adaptive reuse projects of similar scale, condition and environment. Criteria cannot be defined if all the steps in the process are not identified. Recommendations are made here for creating an adaptive reuse framework based on the foundation of identifying qualified city historic preservation programs. Such programs must have delineated criteria for adaptive reuse projects

Electric vehicles (EVs) are considered one of the most promising solutions to mitigate greenhouse gas (GHG) emissions produced in the transport sector. EVs have many potential advantages (e.g., in terms of avoided local and global pollutant emissions and noise reduction), but may also create new problems (e.g., in terms of stress on the electric distribution network or congested public transport lanes). The ultimate pollution emission benefit depends strongly on the fuel mix for electricity generation. Numerous governments at all levels worldwide have started to provide monetary and other incentives to render EVs more attractive for users, including research, development, and dissemination (RD&D) support, vehicle subsidies, provision of charging infrastructure, and privileged usage of bus lanes and dedicated parking lots. This chapter presents the different barriers explaining the slow market penetration of EVs so far, consumer perceptions and misconceptions, as well as lessons learned by policy makers and new empirical evidence and insights. Early adopter characteristics and selected examples where EV uptake has been particularly fast are also described. The conclusions show that subsidy and other incentive programs need to be carefully designed in scope, contents, and duration. In light of information deficiencies and misperceptions, information provision to potential EV adopters seems to be a no-regret policy option.

Innovation is the transformation of knowledge of any kind into new products or services in the market. Its importance as a production factor is widely acknowledged. In the age of the knowledge-based economy innovation became critical for any company or even country to compete globally. Many countries are encouraging innovation through various mechanisms, and one of the most widely used is the provision of special incentives for innovation. This paper investigates incentive systems for the growth of technology companies as a strategy to promote knowledge-based economic development. As for the case investigations the study focuses on an emerging economy, Brazil. The research is based upon the available literature, best practices, government policy and review of incentive systems. The findings provide insights from the case study in a country context and some lessons learned for other countries using incentive systems to boost the innovation capabilities of their technology companies.

Innovation is understood as the combination of existing ideas or the generation of new ideas into new processes, products and services, and widely viewed as the main driver of growth in contemporary economies. In the age of the knowledge economy, successful economic development is intimately linked to a country’s capacity to generate, acquire, absorb, disseminate, and apply innovation towards advanced technology products and services. This development approach is labelled as knowledge-based economic development and highly associated with a capacity embodied in a country’s national innovation ecosystem. The research reported in this paper aims to critically review the Australian innovation ecosystem in order to provide a better understanding on the potential impacts of policy and support mechanisms on the innovation and knowledge generation capacity. The investigation places Australia’s innovation system and national-level innovation support mechanisms under the microscope. The methodology of the study is twofold. Firstly, it undertakes a critical review of the literature and government policy documents to better understand the innovation policy and support mechanisms in the country. It, then, conducts a survey to capture Australian innovation companies’ perceptions on the role and effectiveness of the existing innovation incentive programs. The paper concludes with a discussion on the key insights and findings and potential policy and support directions of the country to achieve a flourishing knowledge economy.

Since September 11, 2001, the Department of Defense (DoD) has been engaged continuously in combat. As operations subside and DoD attempts to recapitalize its forces, it faces a different yet extremely critical threat: unsustainable operations and maintenance (O&M) cost growth. O&M costs are skyrocketing, reducing funding available for recapitalization. With major budget cuts looming, DoD must address the root causes of the rising costs. Several recent studies have attempted to pinpoint the root cause of the huge O&M cost growth. Many have discussed growing healthcare costs and others have dwelled on the increased use of contracted support. These are only symptoms of the problem, not the root causes. The O&M cost growth is, at its core, due to an underlying culture that does not incentivize development of cost-effective solutions. DoD must counter this growth by instituting incentives and rewards that encourage unit-level commanders to accomplish their assigned missions under budget. Effective incentives vary depending on whether DoD is operating at steady-state, in a war, or absorbing a postconflict drawdown. Potential solutions for each case are presented herein. O&M funds pay for DoD's day-to-day operating expenses, including training, supply, and equipment maintenance of military units as well as the administrative and facilities infrastructure of military bases; salaries and benefits for most DoD civilian employees; depot maintenance activities; fuel purchases; flying hours; base operations; consumable supplies; health care for Active-duty Service personnel and other eligible beneficiaries; Reserve Component operations; and DoD-wide support operations including several combat support agencies, four intelligence agencies, and other agencies that provide common information services, contract administration, contract audit, logistics, and administrative support to the military departments., Published in Joint Force Quarterly, n71 p40-47, 4th Quarter, October 2013.

This report examines both the costs and potential benefits of the United States Special Operations Command's (USSOCOM) pilot program to pay U.S. Army Special Forces (SF) operators foreign language proficiency pay at lower proficiency levels than the Army's foreign language proficiency bonus program (FLPB). Currently, the Army pays soldiers when they obtain an Interagency Language Roundtable (ILR) proficiency Level of 2 or higher in reading and listening on the Defense Language Proficiency Test (DLPT). In contrast, the pilot program pays SF operators a Level 1 rate if they achieve at least a Level 1 in any two modalities. After examining the underlying logic of the incentive program, the need for an incentive, what benefits may accrue, and available pilot program data, the report recommends that the pilot program be extended, but that significant changes should be made to its incentive structure. Specifically, the report recommends paying different amounts for different proficiency levels (the original pilot program pays the same amount regardless of proficiency level), paying for improvement, and paying via a lump sum versus monthly installments. Paying differentially provides incentives to actually improve performance versus simply maintaining current levels. Paying all individuals the same amount does not encourage them to put forth extra effort to attain higher levels. Also, the current program does not require Soldiers to improve over time. Unfortunately, this communicates the acceptability of maintaining the status quo. Rather, it is desirable to communicate not only that improvement is desirable, but expected. Requiring improvement to continue to receive the bonus accomplishes this goal and saves money by refusing to reward those who do not increase their proficiency. Analyses suggests that implementing all the recommendations could provide a more effective incentive while also reducing costs per operator by up to 31.9 percent.

The United States Army operates many installations in the United States and around the world, and these facilities consume large quantities of energy. The Army would like to reduce energy use at its installations because it wants to reduce its energy costs (over $1.2 billion in 2010) and because legislation and policy have directed it to do so. While the Army has a new energy vision, Net Zero Energy Installations (NZEI), calling for installations to produce as much energy as they use in a year, installations do not have many investment options to help them achieve that goal nor any consistent dedicated funding for energy efficiency or renewable energy projects. One solution is for installations to collaborate with utility companies. The Army asked RAND Arroyo Center to recommend ways that its installations could improve collaboration with utility companies. Key findings are as follows: (1) The Army spends over $1 billon a year on energy for its installations and wants to reduce that cost; (2) Installations can collaborate with energy utilities to lower costs through such mechanisms as Utility Energy Service Contracts (UESCs) and Utility Service Contracts (USCs); (3) Barriers limit such collaboration, including a lack of expertise at the installation and the energy utility, the perceived risk of projects, and the long time it takes to pay back an investment; and (4) The Army can help overcome barriers by educating installation staff, including commanders, establishing closer ties with utility companies, issuing supportive policies, and advertising successful collaborations both to installations and energy utilities., This research brief describes work done for the RAND Arroyo Center and documented in Making the Connection: Beneficial Collaboration Between Army Installations and Energy Utility Companies, MG-1126-A, 2011, 190 pp.

The U.S. Army Research Institute for the Behavioral and Social Sciences (ARI) has been conducting research on first-term enlisted attrition as part of a broader research project entitled "STAY: Strategies to Enhance Retention." In support of the larger project, this report reviews past and ongoing interventions that support, either directly or indirectly, attrition interventions that assist Army recruits, trainees, and Soldiers in completing training and performing at a high level during their first-term enlistment. The objective of the current effort is to support ARI as it develops plans for future attrition intervention research. In 2005, ARI's contractor, Personnel Decisions Research Institutes, Inc. (PDRI), reviewed attrition interventions that dealt primarily with social and behavioral factors affecting first-term attrition since 1973, the time of the transition to the all-volunteer force (Kubisiak, Lentz, Connell, Tuttle, Horgen, Borman, Young, & Morath, 2005). In 2007, PDRI conducted a more focused review with the goal of supplementing the original technical report with more recent information. This report documents the second, more focused review of attrition interventions. The review is based on a number of sources, including published articles, papers, technical reports, previous reviews, and briefings. In addition, Subject Matter Experts were contacted to supplement the published information with anecdotal reports and feedback about interventions. Based on these reviews, recommendations are provided to guide research on and development of future interventions., Prepared in cooperation with ICF International, Fairfax, VA.

Purpose: The purpose of this thesis is to map the remuneration schemes to the top management and the board of directors in the companies listed on the Large-cap list at the Stockholm Stock Exchange as well as analyze if any trends in the design of incentive plans can be deduced. Methodology: A quantitative methodology has been used together with an abductive and descriptive approach. This has been carried out through a study of the annual reports and notifications to the AGMs of the companies listed on the Large-cap list at the Stockholm Stock Exchange. Theoretical perspectives: The thesis first explains the Agency theory in order to describe why incentive programs are a necessity in large corporations. Furthermore, a description of different incentive programs, both short-term and long-term, is provided. Finally a brief overview of the relevant financial reporting framework is presented. Empirical foundation: The empirical foundation consisted of a study of the 2008 annual reports of all the concerned companies as well as the 2005 annual reports and notifications for the 2009 AGMs for a sample of companies selected for a comparative study. Conclusions: Incentive plans are common in the observed companies with over three quarters using some form of long-term incentive program. The most common types of incentive programs are share-based programs and option programs. There is also a connection between company size and the incentive programs used with share-based programs being somewhat more common in larger companies and option programs being slightly more common in smaller companies. No observable connection between industry belonging and use of incentive program have been found. Regarding fixed compensation there is a limited correlation between company size and the salary offered to CEOs and the board of directors. In addition salaries have increased quite substantially since 2005. During the last few years, the number of incentive programs in said companies appear

Purpose: The purpose of this thesis is to map the remuneration schemes to the top management and the board of directors in the companies listed on the Large-cap list at the Stockholm Stock Exchange as well as analyze if any trends in the design of incentive plans can be deduced. Methodology: A quantitative methodology has been used together with an abductive and descriptive approach. This has been carried out through a study of the annual reports and notifications to the AGMs of the companies listed on the Large-cap list at the Stockholm Stock Exchange. Theoretical perspectives: The thesis first explains the Agency theory in order to describe why incentive programs are a necessity in large corporations. Furthermore, a description of different incentive programs, both short-term and long-term, is provided. Finally a brief overview of the relevant financial reporting framework is presented. Empirical foundation: The empirical foundation consisted of a study of the 2008 annual reports of all the concerned companies as well as the 2005 annual reports and notifications for the 2009 AGMs for a sample of companies selected for a comparative study. Conclusions: Incentive plans are common in the observed companies with over three quarters using some form of long-term incentive program. The most common types of incentive programs are share-based programs and option programs. There is also a connection between company size and the incentive programs used with share-based programs being somewhat more common in larger companies and option programs being slightly more common in smaller companies. No observable connection between industry belonging and use of incentive program have been found. Regarding fixed compensation there is a limited correlation between company size and the salary offered to CEOs and the board of directors. In addition salaries have increased quite substantially since 2005. During the last few years, the number of incentive programs in said companies appear

There is a crisis pending in the U.S. Army that has received little attention, but that is having a critical effect on the military and its ability to continue its high current operational tempo. The pending crisis is a shortage of U.S. Army field grade officers. The retirement rate of officers reaching 20 years of service last year was 20%; a survey conducted for this thesis indicates that rate could grow to 60%. This loss rate suggests that by 2014, the U.S. Army may have shortfalls of 30% in lieutenant colonels and 20% in majors. The most critical aspect of these potential shortages of lieutenant colonels and majors is that they will not be equally distributed across all the branches. By 2014, indications suggest that most of the U.S. Army officer branches will face shortages greater than 50% of their requirement for lieutenant colonels and majors. The security of the United States depends on senior military and civilian leadership recognizing these issues before they become critical and reach a tipping point beyond which they cannot be resolved. Potential initiatives to correct this shortage problem are as follows: (1) conduct an information campaign (short term), (2) formalize incentive programs already in use (near term), and (3) create a monetary bonus program similar to those used for enlisted Soldiers (long term). Other more drastic options are available to address the shortages, but their second order effects may do more damage than good to the U.S. Army., The original document contains color images.

This thesis examines the United States Army incentive programs used to motivate Army Recruiters. In the late 199Os, U.S. Army recruiters are having substantial difficulty meeting their recruiting-mission requirements. Sixty recruiters and staff personnel at the brigade, battalion and company echelons were randomly selected and interviewed on how the various national and local incentives motivate recruiters to meet and exceed recruiting-mission requirements - Findings indicate that the overall incentive program does not appear to motivate recruiters. What does seem to motivate recruiters are intrinsic factors such as self-motivation and time-off. A surprise finding emerging from the study was the apparent absence of any measurement system to evaluate the effect of incentives on recruiter productivity. Recommendations to better align recruiter incentives with desired performance include family rewards, time-off, and a geographic point system.

This thesis analyzes the productivity of enlisted Navy recruiters for the time period FY 1988 FY 1990. The objectives of this thesis are to examine: (1) productivity by geographic area, (2) productivity with respect to the racial/ethnic background of the recruiter and the individual recruited, (3) productivity by gender of recruiter and gender of recruit, and (4) recruiter productivity under two separate incentive program eras. Descriptive statistics are used to show the actual productivity differences, followed by multivariate regression analysis to examine specific effects of gender, ethnicity and geographic location on recruiter production. Bivariate analysis is employed to compare the differences in recruiter productivity between the two incentive program eras. The results show that, with respect to ethnic background, recruiters are significantly more productive when recruiting individuals like themselves than when recruiting individuals of a different ethnicity. Females were found to be more productive than males when recruiting females and geographically, the southwest area of the country was most often significantly more productive than other areas. The thesis provides recommendations to assist Navy Recruiting Command in the assignment of the most effective and productive recruiters to the field in response to possible changes in specific goal requirements. Further study with current, detailed goal information is needed to assess the impact of incentive programs on recruiting and to examine the trends that should now be established with the current incentive programs., http://archive.org/details/annalysisofenlis1094539909, Lieutenant, United States Navy, Approved for public release; distribution is unlimited.

In addition to providing a review of some of the pertinent literature, the study contains an examination of certain of the dynamics of incentive effectiveness both in terms of the environmental conditions involved and the patterns of needs and motives of the men toward whom the incentives are directed. The uses and limitations of four classes of criteria frequently employed in incentive evaluation are considered from a methodological point of view. These criteria are reenlistment rate, proficiency, adjustment adequacy and cost-effectiveness. Where feasible, these criteria are used to assess the effectiveness of three Navy incentive programs. Typical research designs recommended for the evaluation of programs such as STAR, SCORE and NESEP are described. Also, some considerations as to the directions Naval incentive planning might take in the future are presented. (Author)