A beosztás és a nemek hatása a változások érzékelésére egy lean projekt tapasztalatai egy magyar autóipari beszállítónál (Efficient possibilities of the customer complaints: compensation and apology)

Tanulmányukban a szerzők egy magyar tulajdonú autóipari beszállító lean (továbbiakban karcsú) átalakulását vizsgáljuk. Bár az új rendszer bevezetése alig több mint egy éve kezdődött el a vállalatnál, mégis a rövid idő ellenére komoly eredményekről számolhatnak be. Különösen látványos a pénzügyi mutatók és a vevői elégedettség területén elért javulás. Kutatásuk célja kettős volt: (1) megvizsgálni, hogyan érzékelik a vezetők és a beosztottak a változásokat, valamint (2) összehasonlítani a vállalat két üzemében dolgozó nők és férfiak átalakítással kapcsolatos reakcióit és érzeteit. Az eredmények alapján elmondható, hogy a vezetők és a beosztottak, csakúgy, mint a két nem képviselői, nagyon eltérően gondolkodnak a változásokról és az átalakítás sikerének hátteréről. Eredményeik tükrében megállapítható, hogy a vizsgált szervezetnél a női munkavállalóknál a hit, a férfiaknál az elkötelezettség az a tényező, amely leginkább hatással van a sikerérzetre. A kutatás tapasztalatait felhasználva tanácsokat fogalmaznak meg a karcsú menedzsment sikeres bevezetésével kapcsolatosan. ______________ Relatively little research attention has been given to what happens after service failure, how the organizations respond to the failure and how this response affects customers’ subsequent behaviours and attitudes. This article proposes to take an in-depth look at the different organizational responses to customer complaints. On the basis of the equity theory the concept of justice has been used that involves distributive, procedural and interactional justice. Using 2x2x2 factorial design experiment based on scenarios the main findings of the research is that interactional justice (explanation and apology) is as important as distributive justice (compensation). On the other hand the result is dependent on the failure type: different recovery effort is efficient in the case of outcome or process failure.

A hatékony panaszkezelés lehetőségei: kompenzáció és bocsánatkérés (Efficient possibilities of the customer complaints: compensation and apology)

A szerzők cikkükben a panaszkezelés hatékonyságát vizsgálják, kutatási módszerük a szcenáriókon alapuló kísérleti módszertan. Eredményeik alapján elmondható, hogy a panaszkezelés hatásaként vizsgált elégedettség és lojalitás – előzetes hipotéziseiknek megfelelően – nemcsak a kompenzáció nagyságától függ, hanem lényeges az is, hogy a folyamat során milyen hangnemben történik a hiba kiigazítása. Elemzéseik azt is alátámasztják, hogy a hiba típusától is függ, hogy a kompenzáció vagy az őszinte bocsánatkérés-e a célravezetőbb. ____________ Relatively little research attention has been given to what happens after service failure, how the organizations respond to the failure and how this response affects customers’ subsequent behaviours and attitudes. This article proposes to take an in-depth look at the different organizational responses to customer complaints. On the basis of the equity theory the concept of justice has been used that involves distributive, procedural and interactional justice. Using 2x2x2 factorial design experiment based on scenarios the main findings of the research is that interactional justice (explanation and apology) is as important as distributive justice (compensation). On the other hand the result is dependent on the failure type: different recovery effort is efficient in the case of outcome or process failure.

The impact of CEO compensation and CEO horizon on a firm's discretionary research and development expenditures

Agency costs are said to arise as a result of the separation of ownership from control inherent in the corporate form of ownership. One such agency problem concerns the potential variance between the time horizons of principal shareholders and agent managers. Agency theory suggests that these costs can be alleviated or controlled through performance-based Chief Executive Officer (CEO) contracting. However, components of a CEO's compensation contract can exacerbate or mitigate agency-related problems (Antle and Smith, 1985). According to the horizon hypothesis, a self-serving CEO reduces discretionary research and development (R&D) expenditures to increase earnings and earnings-based bonus compensation. Agency theorists contend that a CEO's market-based compensation component can mitigate horizon problems. This study seeks to determine whether there is a relationship between CEO earnings- and market-based compensation components and R&D expenditures in the largest United States industrial firms from 1987 to 1993.^ Consistent with the horizon hypothesis, results provide evidence of a negative and statistically significant relationship between CEO cash compensation (i.e., salary and bonus) and the firm's R&D expenditures. Consistent with the expectations of agency theory, results provide evidence of a positive and statistically significant relationship between market-based CEO compensation and R&D.^ Further results of this study provide evidence of a positive and statistically significant relationship between CEO tenure and the firm's R&D expenditures. Although there is a negative relationship between CEO age and the firm's R&D, it was not statistically significant at the 0.5 level. ^

Can Compensation Committees Effectively Mitigate the CEO Horizon Problem? The Role of Co-opted Directors

Extant research finds inconclusive evidence about the CEO horizon problem. One possibility is that compensation committees design CEO compensation in a way that discourages retiring CEOs from opportunistic earnings management and R&D reduction. However, compensation committees dominated by co-opted directors may not be as effective as those with fewer co-opted directors in mitigating the CEO horizon problem, because directors co-opted by the CEO tend to bias their decisions in favor of the CEO. I find that compensation committees dominated by co-opted directors are associated with higher CEO compensation packages. I document R&D reduction and accruals management in firms with retiring CEOs and compensation committees dominated by co-opted directors, and find that R&D reduction and income-increasing accruals are less discouraged by compensation committees dominated by co-opted directors when deciding CEO compensation. I also examine the effect of boards of directors and compensation committee characteristics on CEO compensation and on mitigating the CEO horizon problem. I find that CEO compensation positively associates with CEO power, director independence, and the percentage of busy directors, and negatively associates with board of directors and committee size and director ownership. Moreover, I find that retiring CEOs are more likely to reduce R&D expenditures when CEOs have more power, and director tenure is longer; retiring CEOs in firms with large boards of directors and compensation committees are less likely to manage accruals.

An Empirical Analysis of Continuing Improvements Following the Implementation of a Performance-Based Compensation Plan

Performance improvements subsequent to the implementation of a pay-for-performance plan can result because more productive employees self-select into the firm (selection effect) and/or because employees allocate effort to become more effective (effort effect). We analyze individual performance data for 3,776 sales employees of a retail firm to evaluate these alternative sources of continuing performance improvement. The incentive plan helps the firm attract and retain more productive sales employees, and motivates these employees to further improve their productivity. In contrast, the less productive sales employees’ performance declines before they leave the firm.

Health information management : What business are we in?

Developments in information technology will drive the change in records management; however, it should be the health information managers who drive the information management change. The role of health information management will be challenged to use information technology to broker a range of requests for information from a variety of users, including he alth consumers. The purposes of this paper are to conceptualise the role of health information management in the context of a technologically driven and managed health care environment, and to demonstrat e how this framework has been used to review and develop the undergraduate program in health information management at the Queensland University of Technology.