Improving De-Escalation Strategy: Monitoring Control, Bonus Incentive and Escalation of Commitment
Riset Akuntansi dan Keuangan Indonesia, 2020 Managers continue to perform irrational behavior by escalating the wrong decision hoping that the situation will change. The irrational escalation of commitment brings negative influences on organization performance.
Frisky Jeremy Kasingku
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Bonus-Malus Premiums Based on Claim Frequency and the Size of Claims
Risks, 2022 The bonus-malus system (BMS) is one of the most widely used tools in merit-rating automobile insurance, with the primary goal of ensuring that fair premiums are paid by all policyholders. The traditional BMS is dependent only on the claim frequency. Thus,
Adisak Moumeesri, Tippatai Pongsart
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Asymmetric information, self-selection and pricing of insurance contracts: the simple no-claims case [PDF]
, 2014 This article presents an optional bonus-malus contract based on a priori risk classification of the underlying insurance contract. By inducing self-selection, the purchase of the bonus-malus contract can be used as a screening device.
Tanggaard, Carsten +7 more
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China’s factor reallocation effect considering energy
Chinese Journal of Population, Resources and Environment, 2022 : Decomposing growth rate of total factor productivity (TFP) into internal growth effect and the effect of factor reallocation formed by the flow of capital, labor and energy between sectors, we took 23 subsectors as the research object and adopted the ...
Guangqing Xu, Xiaoyu Chen
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How to Reap the Induced Technological Bonus? A Mechanism and Illustrative Implementation [PDF]
Modern Economy, 2010 Exogenous technical progress can have uneven impacts on productivity contingent on absorptive capacity, structural congruence and trade intensity. The paper illustrates the role of enabling behind-the-border factors for effective absorption and is pertinent for discussing issues like ‘Europe 2020’or Lisbon strategy for inclusive growth.
openaire +2 more sources
The effect of performance-related pay of hospital doctors on hospital behaviour: a case study from Shandong, China. [PDF]
, 2005 BACKGROUND: With the recognition that public hospitals are often productively inefficient, reforms have taken place worldwide to increase their administrative autonomy and financial responsibility. Reforms in China have been some of the most radical: the
Liu, Xingzhu +5 more
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Tax planning and financial performance of conglomerate firms in Nigeria [PDF]
Oradea Journal of Business and EconomicsThis study explores the influence of tax planning on the financial performance of conglomerate firms in Nigeria between 2014 and 2023. The study focuses on the roles of effective tax rate (ETR), tunneling incentive (TI), and bonus mechanism (BM). A fixed
Henry Kehinde Fasua, Toluwa Ohidoa
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Transfer Pricing of Manufacturing Companies in Indonesia
Accounting Analysis Journal, 2020 This study aims to analyze the effect of the variables of Tax, Mechanism of Bonuses, Foreign Ownership, and Company Size on Transfer Pricing Transactions in manufacturing companies.
Rohmah Hikmatin, Trisni Suryarini
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Multiple objective immune wolf colony algorithm for solving time-cost-quality trade-off problem
PLoS ONE, 2023 The importance of the time-cost-quality trade-off problem in construction projects has been widely recognized. Its goal is to minimize time and cost and maximize quality. In this paper, the bonus-penalty mechanism is introduced to improve the traditional
Guanyi Liu +2 more
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PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS PADA KEPUTUSAN TRANSFER PRICING
El Muhasaba: Jurnal Akuntansi, 2016 There are two kinds of motivation in transfer pricing transaction, tax avoidance and opportunistic motivation. Tunneling that disadvantages the minority stockholders often happens since the stockholders in Indonesia tend to concentrate on a minority ...
Novi Lailiyul Wafiroh +1 more
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