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Article
Publication date: 1 March 1992

Amanda Hart

Introduction This was the first comprehensive survey and analysis of UK university professorial and senior staff salaries. The survey was conducted by the AUT in response…

Abstract

Introduction This was the first comprehensive survey and analysis of UK university professorial and senior staff salaries. The survey was conducted by the AUT in response to membership demand for information on their salaries and in order to assess the support among professors and senior staff for a salary scale. The analysis of the results was carried out by the Polytechnic of North London (PNL) Social Research Unit.

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Equal Opportunities International, vol. 11 no. 3
Type: Research Article
ISSN: 0261-0159

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Article
Publication date: 1 September 1993

David J. Smyth

The annual rate of growth of the average salaries of faculty atuniversities and colleges has fluctuated considerably from year to year.Analyses annual academic year data…

Abstract

The annual rate of growth of the average salaries of faculty at universities and colleges has fluctuated considerably from year to year. Analyses annual academic year data on salaries from 1971‐72 to 1991‐92. Results are presented for continuing faculty (faculty on staff in both the reporting year and previous year), and for total faculty, in both cases disaggregated by rank. Two macroeconomic variables, the expected rate of inflation and whether or not the economy is in recession, provide a good explanation of how large the percentage increase in salaries will be for the forthcoming academic year, and in conjunction with the actual rate of inflation, the behaviour of real salaries of academics. The estimates provide a gloomy outlook for real academic salaries.

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International Journal of Manpower, vol. 14 no. 9
Type: Research Article
ISSN: 0143-7720

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Book part
Publication date: 19 October 2020

Emmanouil Platanakis and Charles Sutcliffe

Although tax relief on pensions is a controversial area of government expenditure, this is the first study of the tax effects for a real-world defined benefit pension…

Abstract

Although tax relief on pensions is a controversial area of government expenditure, this is the first study of the tax effects for a real-world defined benefit pension scheme. First, we estimate the tax and national insurance contribution (NIC) effects of the scheme's change from final salary to career average revalued earnings (CARE) in 2011 on the gross and net wealth of the sponsor, government, and 16 age cohorts of members, deferred pensioners, and pensioners. Second, we measure the size of the twelve income tax and NIC payments and reliefs for new members and the sponsor, before and after the rule changes. We find the total subsidy split is roughly 40% income tax subsidy and 60% NIC subsidy. If lower tax rates in retirement and the risk premium effect of the exempt-exempt-taxed (EET) system are not viewed as a tax subsidy, the tax subsidy to members largely disappears. Any remaining subsidy drops, as a proportion of pension benefits, for high earners, as does that for NICs.

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Book part
Publication date: 14 August 2015

Robert J. Thornton and Judith A. McDonald

Using a unique data set from the National Association of Colleges and Employers (NACE), we estimate the gender starting-salary gap for college graduates from 2000 to 2010…

Abstract

Using a unique data set from the National Association of Colleges and Employers (NACE), we estimate the gender starting-salary gap for college graduates from 2000 to 2010. Simulation techniques are used to estimate how the salary gap would change if women had selected the same majors or job types as men. We find that about 90% of the starting-salary gap is explainable by gender differences in majors and types of job offers – a higher percentage than found in most other studies. Duncan indexes of dissimilarity also indicate that the gender distributions of job offers by college major and type of first jobs have not become more similar over the past 10 years. Although differences in college major and types of first jobs explain most of the gender gap in starting salaries of college graduates, small but unexplained gender pay differences reveal themselves in the NACE statistics.

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Gender in the Labor Market
Type: Book
ISBN: 978-1-78560-141-5

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Book part
Publication date: 16 November 2016

Fernando Groisman

The objective of this study is to examine the impact that changes in minimum wage and the main income transfer programmes have had on the economic participation of the…

Abstract

The objective of this study is to examine the impact that changes in minimum wage and the main income transfer programmes have had on the economic participation of the population and the informal sector in Argentina. The magnitude and importance that both policies have had in the Argentine case makes it possible carry out an in-depth analysis of these topics. In effect, minimum wage was periodically modified between 2002 and 2014 to be among the highest in the Latin American region while the mentioned income transfer programme – called the Universal Child Allowance – has benefited some 40 per cent of children residing in the country since its implementation.

The obtained evidence suggests that modifications to minimum wage did not produce adverse effects on employment or have a substantial impact on the probabilities of entering the informal sector. Regarding the income transfers, it was possible to confirm that it did not encourage adults in beneficiary households to become economically inactive.

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Inequality after the 20th Century: Papers from the Sixth ECINEQ Meeting
Type: Book
ISBN: 978-1-78560-993-0

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Book part
Publication date: 14 April 2010

Jon S.T. Quah

Compensation refers to “all forms of financial returns and tangible services and benefits employees receive as part of an employment relationship” (Milkovich & Newman

Abstract

Compensation refers to “all forms of financial returns and tangible services and benefits employees receive as part of an employment relationship” (Milkovich & Newman, 1999, p. 6). A more specific definition is provided by Edwin B. Flippo, who has defined compensation as “the adequate and equitable remuneration of personnel for their contribution to organization objectives.” He identifies its three components as: basic wage or salary (to attract qualified candidates); variable compensation (to motivate job performance); and supplementary fringe benefits (to retain talented staff) (Flippo, 1984, p. 281). Table 6.1 identifies the functions of these three components of compensation.

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Public Administration Singapore-style
Type: Book
ISBN: 978-1-84950-924-4

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Article
Publication date: 6 November 2020

Henrique Duarte, Umberto de Eccher and Chris Brewster

The purpose of this paper is to explain how candidates' expectations of salary in relation to job offers as expatriates in developing societies are related to country…

Abstract

Purpose

The purpose of this paper is to explain how candidates' expectations of salary in relation to job offers as expatriates in developing societies are related to country image and to age.

Design/methodology/approach

Data were collected from over 500 engineers living in France, Portugal and Spain, evaluating two hypothetical expatriate proposals to six different African and Latin American countries. Multivariate hierarchical regression was applied to statistically detect significant predictors, with a broad range of control variables, to investigate expatriate salary expectations.

Findings

Results evidence the role of age, seniority, previous international experience and culture attraction for the host country in influencing salary expectations for potential expatriate postings. These results are discussed at the light of selection, optimisation and compensation theory (SOC), conservation of resources theory (COR) and social identity theory.

Practical implications

Findings call for multinational companies to consider age, individual background, career attributes and location concerns when evaluating salary expectations involved in expatriation to developing countries.

Originality/value

The study shows how individual expectations about required salaries for accepting expatriate job offers in developing countries (hardly addressed in the extant literature) result from the potential for professional development opportunities and the responsibility of the jobs being offered, the country image, and the age and motivation of the individuals. Furthermore, it integrates research through use of SOC and COR theories.

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Personnel Review, vol. 50 no. 2
Type: Research Article
ISSN: 0048-3486

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Article
Publication date: 18 March 2020

Martin Mabunda Baluku, Richard Balikoowa, Edward Bantu and Kathleen Otto

Based on self-determination theory, this study aims to examine the impact of satisfaction of basic psychological needs (BPNs) on the commitment to stay self- or salary

Abstract

Purpose

Based on self-determination theory, this study aims to examine the impact of satisfaction of basic psychological needs (BPNs) on the commitment to stay self- or salary-employed. Not only the entry of individuals but also their commitment to remain self-employed is important. Enterprises established by the self-employed can only survive longer if the owners are willing to continue in self-employment.

Design/methodology/approach

The study was conducted among a cross-country sample drawn from Germany, Kenya and Uganda. An online survey was conducted among self- and salary-employed individuals in Germany. In Uganda and Kenya, cross-sectional samples were recruited through their workplaces and business forums. These processes yielded 869 responses (373 self-employed and 494 salary-employed). Differences in the impact of BPNs on the commitment to self-employed or salaried-employment across countries were examined using PROCESS macro 2.16.

Findings

The findings revealed that the self-employed exhibit higher commitment to their current form of employment than the salary-employed. The satisfaction of needs for autonomy and competence were associated with higher levels of commitment to self-employment than to salary-employment across the three countries. The need for relatedness was also strongly associated with commitment to self-employment much more than to salary-employment for Ugandan and Kenyan participants; but not for the German participants.

Originality/value

Persistence in self-employment is essential not only for individuals to remain employed but also as a pathway to achieving career success. However, research has paid limited attention to persistence in self-employment. This research contributes to the understanding of antecedents for commitment to self-employment across countries, and therefore what should be done to enable particularly young individuals to stay self-employed. Moreover, the study also examines whether these antecedents have similar effects among individuals in salaried-employment.

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Journal of Entrepreneurship in Emerging Economies, vol. 12 no. 5
Type: Research Article
ISSN: 2053-4604

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Article
Publication date: 29 May 2020

Ahmad Hammami, Rucsandra Moldovan and Elisabeth Peltier

This paper aims to examine the role that auditor’s salary perception has on audit quality and delay. The findings contribute to a greater understanding of the audit…

Abstract

Purpose

This paper aims to examine the role that auditor’s salary perception has on audit quality and delay. The findings contribute to a greater understanding of the audit employee-level factors that influence audit work outcomes.

Design/methodology/approach

The authors use Big 6 employee reviews, salary data and audit and financial data from 2007 to 2017 to measure how to audit employees’ pay satisfaction affects audit quality (small profits and going concern opinions) and audit delay. The authors use a regression approach to analyze this relationship. In subsequent tests, the authors split the sample on high career opportunities to investigate how this moderates the relationship between salary perception and audit quality.

Findings

The authors document a discrepancy between pay perception and reality. It is explained, though not completely, by salary level, comparisons to peers and superiors, firm-wide attitudes, cost of living and human capital in the area, work–life balance and perceived career prospects. Surprisingly, the unexplained pay dissatisfaction relates positively to audit quality and audit efficiency (audit delay), after controlling for salary level. Further tests show that an audit employee’s expectation of career opportunities moderates this result.

Originality/value

This is the first paper that empirically tests the relationship between pay satisfaction and job performance in the context of audit employees in public accounting. The authors contribute to an emerging literature that investigates audit employee-level characteristics and attitudes in relation to audit quality.

Details

Managerial Auditing Journal, vol. 35 no. 6
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 31 December 2007

Ling Li and Michael E. Roloff

Compensation influences applicants' perceptions of a position's attractiveness, but there has been limited analysis of how different compensation systems might reflect…

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Abstract

Purpose

Compensation influences applicants' perceptions of a position's attractiveness, but there has been limited analysis of how different compensation systems might reflect organizational cultures and influence organizational attractiveness. This article seeks to explore these issues.

Design/methodology/approach

An experiment was conducted in which 288 undergraduates reacted to scenarios describing a company that distributed salaries and benefits based on either merit or on seniority. Individual differences were also measured and analyzed. Analysis of variance and moderated regression were used to test the hypotheses.

Findings

Relative to seniority‐based compensation systems, the cultures of organizations relying on merit were perceived to be more aggressive, reward‐oriented, and less decisive. Unexpectedly, the psychological contracts of organizations using merit systems were generally perceived to be more relational and less transactional than those using seniority‐based systems. Individual differences were not related to attraction to the organization regardless of its compensation systems. Finally, individuals were least attracted to organizations that distributed both salaries and benefits based on seniority relative to those using a mixed compensation distribution system or one based entirely on merit.

Research limitations/implications

The sample was composed of undergraduates who responded to a hypothetical job scenario. The scenario only included information about how salary and benefits are allocated. Future research should use more experienced samples that are considering actual positions.

Practical implications

Findings indicate how information about compensation systems might be used in job descriptions to encourage applicants.

Originality/value

This study was the first to find that merit/seniority‐based compensation systems for determining salary and benefits reflect different organizational cultures to job applicants and influence job applicants' attraction to organizations.

Details

International Journal of Organizational Analysis, vol. 15 no. 3
Type: Research Article
ISSN: 1934-8835

Keywords

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