57 resultados para Reflection theory on compensation


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Family change theory (Kagitcibasi, 1996, 2007) is an approach which can be used to explain how modernisation and globalisation processes affect the family. The most important assumption of the theory is that when traditional interdependent cultures modernise, they need not necessarily develop in the direction of the independent family model typical of Western individualistic societies. Instead, they may develop towards a family model of emotional interdependence that combines continuing emotional interdependencies in the family with declining material interdependencies and with rising personal autonomy. In this chapter a preliminary evaluation of the empirical status of family change theory is given based on a review of recent cross-cultural studies. It will be shown to what extent the few studies that have been systematically conducted in this respect have found results either supporting or not supporting aspects ofthe theory, and where the strengths and problems of this research lie.

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This paper explores the reaction of compensation components awarded to executive directors of UK financial institutions following the adoption of the bonus tax in December 2009. Excessive bonuses are blamed for encouraging risk taking and are regarded as one of the pull factors of the financial crisis. The British government attempted to reduce bonuses and accordingly corporate risk-taking by means of a special tax on cashbased bonuses. Using a comprehensive dataset on executive compensation we show that the introduction of the bonus tax decreased the net cash bonuses awarded to directors by about 43%, accompanied however by a simultaneous increase in other compensation components leaving both variable as well as total compensation unaffected. Hence, the incidence of the bonus tax was borne by the firms which compensated their managers for the decrease in cash-based compensation by awarding them different forms of pay. Consistent with this finding our data also suggests that firms reduced dividend pay-outs as a consequence of the bonus tax.

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We develop further the effective fluid theory of stationary branes. This formalism applies to stationary blackfolds as well as to other equilibrium brane systems at finite temperature. The effective theory is described by a Lagrangian containing the information about the elastic dynamics of the brane embedding as well as the hydrodynamics of the effective fluid living on the brane. The Lagrangian is corrected order-by-order in a derivative expansion, where we take into account the dipole moment of the brane which encompasses finite-thickness corrections, including transverse spin. We describe how to extract the thermodynamics from the Lagrangian and we obtain constraints on the higher-derivative terms with one and two derivatives. These constraints follow by comparing the brane thermodynamics with the conserved currents associated with background Killing vector fields. In particular, we fix uniquely the one- and two-derivative terms describing the coupling of the transverse spin to the background space-time. Finally, we apply our formalism to two blackfold examples, the black tori and charged black rings and compare the latter to a numerically generated solution.

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We introduce and analyse a theory of finitely stratified general inductive definitions over the natural numbers, inline image, and establish its proof theoretic ordinal, inline image. The definition of inline image bears some similarities with Leivant's ramified theories for finitary inductive definitions.

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While a remarkable continuity in smallholder agricultural production has been identified, the shift from subsistence orientation towards more wage dependence appears in a different light when analysed under a gender perspective. "Feminisation" has been a catchphrase to characterise some of these processes; however, the debate has been subject to overgeneralisation, and can only inadequately grasp the gender dynamics in what has been referred to as "new ruralities". Illustrated for high-value crop production as an expression of agricultural transition in the Global South, this contribution offers a critical account of the feminisation thesis. Instead of discarding the notion of feminisation, it advocates a reassessment of its potential as a comprehensive framework against which empirical findings can be reflected. While conventional uses of the feminisation thesis have, in their great majority, come up with the conclusion that for women it can always only get worse, I propose a perspective which reveals gains and risks and how they are shared between men and women as they engage in new agricultural labour markets. This perspective rests on a methodology for case-based, comparative studies developed in this paper as a contribution for assessing the nature of agricultural transition and to investigate the qualitative change associated with new ruralities. A distinctive appreciation of the substance of agricultural change for different members of the rural society – namely men and women, but also different men, and different women – is the premise for overcoming barriers to shared development, and for framing effective governance in the context of global development.

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Mainstreaming the LforS approach is a challenge due to dive rging institutional priorities, customs, and expectations of classically traine d staff. A workshop to test LforS theory and practice, and explore how to mainstream it, took place in a concrete context in a rural district of Mozambique, focusing on agricultural, forest and water resources. The evaluation showed that the principles of interaction applied pe rmitted to link rational know ledge with practical experience through mutual learning and iterative self-reflection. The combination of learning techniques was considered usef ul; participants called for further opportunities to apply the LforS methodology, proposing next steps.

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This is the edited and translated version of the article by Richard Scherhag “Zur Theorie der Hoch- und Tiefdruckgebiete. Die Bedeutung der Divergenz in Druckfeldern” (On the theory of high and low pressure areas: The significance of divergence in pressure areas), which was published in Meteorologische Zeitschrift 51, 129–138.