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Malaysia is still very much lacking behind in green building developments as compared to other countries such as Australia, Japan, and Singapore. Nevertheless, in order to strengthen the development of green building in Malaysia, government has provided and offers several initiatives to the construction key players in implementing green building such as investment tax allowance for the purchase of green technology equipment and income tax exemption on the use of green technology services and system, etc. Despite of all the incentives introduce, the implementation of green building construction still does not boast as expected and still relatively low. Therefore, this study will identify barriers, issues, and challenges faced by construction key players in implementing green building concepts especially related to green building incentives in their project. The opinions and views of related parties in building industry were obtained from structured interviews and questionnaires to key personnel in construction industry to give a clearer picture of the current situation. This study is succeeded in identifying the barriers and challenges, which mainly categorised into financial incentives, fiscal incentives, and structural incentives. The main issues identified are excessive cost of construction, tax exemption is limited and only for qualified person and legislative challenges. Nonetheless, this study also suggests various ways to overcome the barriers in promoting green building concept in Malaysia towards greener environment.

This study aims to evaluate the effectiveness of tax incentives provided by the Ethiopian government in spurring private investment and job creation, using unique administrative and survey data.

The study employs a dataset covering large- and medium-scale manufacturing in Ethiopia from 2012 to 2018, combined with administrative data on actual tax payments and statutory obligations to gauge the impact of tax incentives. Regression analysis using the generalized method of moments (GMM) is used to examine the relationship between tax incentives and employment, taking into account variations in production, distribution and financial costs.

The study finds that tax incentives do not significantly affect employment at conventional significance levels. The incentive elasticity of employment appears to diminish as production, distribution and financial costs increase. Consequently, the incentives provided by the government have not had a substantial impact on employment generation within the manufacturing sector.

This study is unique for its comprehensive analysis of tax incentives in the Ethiopian manufacturing sector using both administrative and survey data. It highlights that increasing production and financial costs can offset the employment benefits of these incentives, emphasizing the need for a more favorable business environment for private investors.

This paper examines the effect of board reforms on managerial risk-taking incentive provision in state-owned enterprises (SOEs) whose managers are undue risk-averse.

We use the staggered implementation of board reforms in Chinese central government-controlled state-owned enterprises (CSOEs) as an exogenous shock to board governance. We collect data on board reforms for a set of pilot CSOEs during the period 2005 to 2020 from the State-owned Assets Supervision and Administration Commission (SASAC) website by hand. We use a generalized difference-in-difference (DID) design to test the effect of staggered board reform adoption on managerial risk-taking incentive provision.

We find a positive relationship between board reforms and risk-taking inventive provision, i.e. pay-performance sensitivity, promotion-performance sensitivity and performance target difficulty. The documented relationship is stronger when the value of risk-taking is higher. We also find that board reforms lead to greater risky but value-enhancing investments and that managerial risk-taking incentive provision acts as an important channel through which board reforms improve value-enhancing risk-taking.

Our findings suggest that board reforms that improve board governance are effective in addressing risk-related agency conflicts in emerging markets. The findings also highlight the importance of managerial risk-taking incentive provision in inducing risky but value-enhancing investments.

The purpose of this paper is to analyze the effect and mechanism of platform incentives on users’ knowledge collaboration performance (KCP) and the configuration leading to high KCP in online knowledge communities (OKCs) in the post-COVID-19 pandemic era from a cross-culture perspective.

A survey method and a standard questionnaire were applied. The data was analyzed using multiple regression and fuzzy set qualitative comparative analysis.

The results indicate that, for both kinds of users, self-enhancement and communication positively affect the KCP. User engagement significantly mediates the relationship between communication and KCP and knowledge absorptive capacity moderates the relationship between user engagement and KCP. In contrast, material incentive positively affects the KCP of Chinese users, while hurting the cross-cultural sample. And the promotion of KCP for cross-cultural samples does not require a higher engagement and knowledge absorptive capacity, while paying more attention to short-term interests, such as communication and self-enhancement.

The study only divides users into Chinese and cross-cultural foreign users, without a distinction between foreign users in different countries. In addition, the research is based on cross-sectional data and failed to try to explore the long-term effects of these incentives from the time dimension.

This study explores the incentive mechanism and configuration of OKC platforms to achieve high KCP for different users from a cross-cultural perspective. It provides new ideas and solutions for precise incentives for users of OKC platforms.

The literature suggests that increasing the intensity of compensation incentives for corporate venture capital (CVC) managers can contribute to successful exits of direct CVCs. This study explores the impact of compensation incentives on the successful exits of indirect CVCs under different geographical distances between parent companies and indirect CVC managers.

The authors observed the compensation terms of CVC managers through investment announcements made by listed companies and used a probit regression model to test the hypotheses from a sample of 241 investment events with indirect CVCs in China.

The results show that if parent companies are geographically close to the managers of indirect CVCs, increasing the intensity of compensation incentives for managers will help the successful exit of indirect CVCs. However, if parent companies are not geographically close to indirect CVC managers, increasing the intensity of compensation incentives for managers will not promote the successful exit of indirect CVCs.

This study contributes significantly to the CVC literature. First, it sharpens our understanding of the differences in operational mechanisms between direct and indirect CVCs. Second, we find that the threshold returns of indirect CVC managers are non-negligible compensation incentives. Finally, the empirical evidence supports that in indirect CVC investments, the geographical distance between parent companies and managers is concerning because it affects whether compensation incentives contribute to the successful exit of indirect CVCs.

For machine‐paced operations a two‐factor monetary incentive plan is developed by employing production quantity output and production waste as criteria for incentive earnings. The plan takes into account machine time allowance and increased operator work pace for manual work for establishing standards in a machine‐paced operation. The two incentive earning factors are given proper weights in terms of their relative economic importance. The weights are determined by comparing possible labour and material costs savings when the operators perform at incentive pace level. To demonstrate the working of the proposed monetary incentive plan an illustrative example is presented.

It is widely agreed that employees’ attitudes towards pay incentives are an important determinant of their effectiveness. The perceived fairness of pay incentives and their determinants are examined. Based on theories dealing with the fairness evaluation of rewards, a number of hypotheses are formulated proposing that employees’ judgements of the fairness of pay incentives will be partly determined by their attitudes towards work and certain situational and personal background factors. The findings generally support these hypotheses. They indicate that the fairness judgements of pay incentive schemes and the considerations underlying such judgements are determined, among other things, by work motivation and by personal background characteristics such as age, education, number of dependants, organisational tenure and country of origin.

Based on an empirical study, proposes requirements for and measures of the formation of internal incentive systems as instruments for internal innovation management. Uses the knowledge of experience of individuals taking an active part in innovation for the formulation of such proposals. The necessity for the implementation of integrated incentive systems, which allow for material fundamental demands beyond those peculiar to individual career expectations, becomes obvious.

The authors aim to analyze actual practice in industry with respect to the use, choice, and effectiveness of four types of incentives, cash, prepaid cards, travel, and merchandise.

The paper uses a survey of 170 practicing incentive design managers.

Usage of cash and cards continue to increase but travel and merchandise are still frequently used.

This will provide useful information to practitioners who design incentive programs.

The purpose of this paper is to put forward a multi-stage information aggregation method based on grey inspiriting control lines to evaluate the objects dynamically and comprehensively.

According to the evaluation value of the objects, the positive and negative incentive lines were set up and the predicted values were solved based on the grey GM(1, 1) model, so the value with expected information could be evaluated. In the evaluation, the part above the positive incentive line should be “rewarded” and that below the negative incentive line should be “punished” appropriately. Thereby the double incentive effects of “the current development situation and future development trend” to objects could be implemented on the basis of control.

This method can primarily describe the decision maker's expectancy of the development of evaluation objects and make the evaluation results have better practical application value.

Many comprehensive evaluations were always based on the past information. However, the future development trend of the evaluated object is also very important. This study can be used in the evaluation for future application and development.

The paper succeeds in providing not only a method of multi-phase information aggregation with expectancy information, but also a simple and convenient method solving nonlinear inspiring lines objectively.