Changes In Salaries Research Articles

Analysis Of The Internal Control System Over Payroll And Wages At Pt.Roda Teknindo Purajayah

The payroll and wage accounting system needs to be carried out control activities to ensure that the implementation of the payroll and wage system runs according to established standards, including at PT. Roda Teknindo Purajaya. This company has implemented internal control over the payroll and wage system. The research objective is to determine the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya. This research includes comparative descriptive research, which describes the actual characteristics and conditions of a research object by comparing the internal control system over payroll and wages carried out at PT. Roda Teknindo Purajaya with Mulyadi's theory. Data is collected by documentation and interview methods, while data analysis uses comparative analysis. The results showed that the internal control system over payroll and wages at PT. Roda Teknindo Purajaya was in accordance with Mulyadi's theory. First organization, there has been a strict separation of functional responsibilities between the payroll maker function and the finance function. Second, the authorization system, the employee appointment letter is signed by the main director, in order to avoid paying salaries to fictitious employees, as well as changes in employee salaries, both due to changes in rank, changes in salary and wage rates, and additional families are always based on the director's decision letter. In addition to the separation of responsibilities, it is known that all documents used are always authorized by the authorized person. Third, the recording procedure has included salary and wage rates in the attendance card and is checked for accuracy by the bookkeeping department. Fourth, healthy practices, that supervision has been carried out, compared and verified against attendance cards and employee income tax calculations. Thus it can be conveyed that the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya is in accordance with the theory by Mulyadi.

Young specialists on the labor market of information and computer technologies

Introduction. The situation on the labor market of IT specialists in Russia after 02.24.2022 was characterized by a sharp decrease in supply from employers and growth in the number of trainees in information and computer technology specialties. At the same time, salaries in the IT sector for most specialties decreased or slightly increased in comparison with inflation for the same period.Purpose setting. In the article on the basis of analytics of vacancies and salaries in the field of IT sphere the possibilities of occupation of positions in the field of software product development, their maintenance and IT processes management by graduates in the specialties of information and computer technologies are studied.Methodology and methods of the study. The median values of salaries in vacancies in various IT specialties are analyzed and compared with the current salaries of workers in the information sphere.Results. The tendencies of changes in salaries in IT sphere in comparison with employers» vacancies are revealed. The comparison of salaries in vacancies for graduates of universities and vocational training institutions and in offers for specialists with work experience is made.Conclusion. The most in-demand positions in the IT sphere for graduates of universities and vocational training institutions in the specialties of information and computer technologies have been identified.

Austrian Health Expenditure Projections and Excess Health Expenditure due to COVID

Abstract According to System of Health Accounts (SHA) data total health expenditures in Austria have grown on average by 3.9% per year from 2000 to 2019. This was followed by high growth rates of 5.1% and 11.9% in 2020 and 2021, respectively. The steep increase was caused by the global COVID-19 pandemic. However, quantifying the effect of the pandemic on health expenditures is not straightforward and significant uncertainties remain about how future health expenditures will be affected and how they can most accurately be projected, particularly given recent high economic uncertainties. In this project we developed several models to predict Austrian health expenditures. Most importantly, we compare models based on demand and cost driving factors with a simple GDP-linked model. We assess the performance of the different models by predicting past health expenditure data up to 2019. Comparing the model predictions for the pandemic years with the actual SHA data provides an approach to estimate the net impact of the pandemic. Several different dynamics play a role in how COVID-19 has been affecting health expenditures. We find that the pandemic has caused sizeable one-time costs in the years 2020-2022, but “regular” health expenditures partially decreased during that time due to forgone elective and preventive care. As COVID-19 becomes an endemic disease it also becomes an additional long-term burden on the health system, but the main driver of health expenditure is currently inflation. The shock of the pandemic has created a structural break for the health sector with many not yet well-known consequences such as systematic changes in work conditions or salaries for health sector employees. With the currently available data and information, many of these effects cannot be directly built into the prediction models. However, we compare our models in their projections of future health expenses until 2030 with past projections from 2019 for the year 2030 under different scenarios. Key messages • The pandemic has caused sizeable one-time costs in the years 2020-2022, but “regular” health expenditures partially decreased during that time due to forgone elective and preventive care. • As COVID-19 becomes an endemic disease it also becomes an additional long-term burden on the health system, but the main driver of health expenditure is currently inflation.

Occupational stress and its relationship with spiritual coping among emergency department nurses and emergency medical services staff

IntroductionEmergency Department (ED) nurses and Emergency Medical Services (EMS) Staff are faced with several stressors daily, such as the COVID 19 pandemic situation, which affects the health and the quality of services to patients. Spiritual coping with stress is an attempt to overcome the stress on the basis of what is transcendent. The use of spiritual coping strategies helps a person to overcome tensions caused by the work environment. ObjectiveThe current study aimed to investigate occupational stress and its relationship with spiritual coping among ED nurses and EMS staff. Materials and methodsThis study was descriptive-correlational research. Using convenience sampling methods, 516 ED nurses and EMS staff were enrolled in the study. The study instruments included demographic information, HSE Occupational Stress, and spiritual coping questionnaires. Data were analyzed using SPSSv.22 software and the descriptive statistics, Pearson correlation test, t-test, ANOVA, and multiple linear regression. ResultsThe highest and lowest levels of occupational stress were the dimensions of “demand” (2.96 ± 0.65) and “role” (3.89 ± 0.81) respectively. Multiple linear regression analysis showed that positive spiritual coping, negative spiritual coping, workplace, service location, type of employment, and work position were important factors affecting the occupational stress of ED nurses and EMS staff, which accounted for 0.34% of the variance. ConclusionThe findings showed the need to improve the work environment for ED nurses and EMS staff, including changes in physical working conditions, salaries, and better employment conditions. Training programs are recommended to reduce stress through the use of positive spiritual coping strategies.

Doprinos računovodstva ljudskih resursa profitabilnosti privrednih društava - konglomerata kotiranih na Nigerijskoj berzi

This study is aimed at evaluating the impact of human resource accounting for the profitability of Nigerian listed conglomerate companies. The secondary data used in the study were collected from the audited annual reports of the six conglomerate companies quoted on the Nigerian Stock Exchange in the period from the year 2010 to 2019. The panel regression technique was adapted for the purpose of the analysis of the collected data. The results show that the cost of staff training and staff development, changes in employees' salaries and post-employment benefits have a positive significant impact on the profitability of the Nigerian conglomerate companies. The study then concludes that human resource accounting positively contributes to the profitability of Nigerian conglomerate companies and provides the recommendations reading that Nigerian companies should invest more in their employee training and development.

Changing gender gap and practice patterns in reproductive endocrinology and infertility subspecialists in the United States: a Society for Reproductive Endocrinology and Infertility report

To identify changes in current practice patterns, salaries, and satisfaction by gender and by years in practice among board-certified reproductive endocrinology and infertility (REI) subspecialists in the United States. Cross-sectional web-based survey including 37 questions conducted by the Society for Reproductive Endocrinology and Infertility. Not applicable. None. None. The primary outcome measures were total compensation and practice patterns compared by gender and the type of practice. The secondary outcomes included demographics, the number of invitro fertilization cycles, surgeries performed, and the morale of survey respondents. There were 370 respondents (48.4% women and 51.4% men). Compared with a similar survey conducted 6 years earlier, a 27% increase in the number of female respondents was observed in this survey. There was a marginally significant trend toward lower compensation for female than male REI subspecialists (17% lower, $472,807 vs. $571,969). The gap was seen for responders with ≥10 years' experience, which is also when there was the largest gap between private and academic practice (mean $820,997 vs, $391,600). Most (77%) felt positively about the current state of the reproductive endocrinology field, and >90% would choose the subspecialty again. There has been a substantial increase in the number of recent female REI subspecialists showing less disparity in compensation, and the gap appears to be closing. There is an increasing gap in compensation between private and academic practices with ≥5 years of experience. Reproductive endocrinology and infertility remains a high morale specialty.

MODEL-MODEL PEMBIAYAAN PENDIDIKAN (ANALISIS EFEKTIVITAS DAN EFISIENSI DALAM INSTITUSI PENDIDIKAN)

This study aims to describe the basic concepts of education financing and education financing models. The research methodology used is the library research method with analytic descriptive data analysis techniques. The results show that an effective and efficient financing model that can be developed is the Power Equalizing model and the Foundation Plan model because the Power Equalizing model is imposed on very rich districts to pay part of the school taxes they collect back into the state's pocket. The factors that influence the financing of school education are influenced by: 1) rising prices; 2) relative changes in teacher salaries (teacher's sallaries); 3) changes in population and an increase in the percentage of children in public schools; 4) increasing educational standards; 5) increasing age of children leaving school; and 6) increasing demands for higher education (higher education).

The Salaries of Officials and Officers in the Russian Empire

Abstract This article analyzes changes in both the nominal and real salaries of Russian officials and officers. The study draws upon data concerning provincial administrations, which employed a significant portion of officials, and the infantry, in which most of the officer corps served, from the introduction of monetary salaries in 1763 (for officials) and in 1711 (for officers) to 1913. A table of the changes in nominal salaries was compiled from legislative and regulatory documents, and, with the use of a consumer price index constructed by the author, time series of the real salaries of officials and officers of various ranks were obtained by decades over 150 years.

Challenging the working time reduction and wages trade-off: a simulation for the Spanish economy

Abstract This paper analyzes the effect of working time reduction (WTR) on the Spanish economy. Using microdata from the Economically Active Population Survey (EAPS) and the Wage Structure Survey (WSS), we estimate the changes in employment, worked hours, wages and salaries, and the labour share driven by a 5-hour reduction of the ordinary work week in full-time contracts (from 40 hours to 35 hours), without a wage reduction. According to our results, this WTR would mean the liberation of private sector hours that are equivalent to 1.2 million full-time jobs. To calculate job creation, we consider the occupations and technical conditions of production (based on the European Working Conditions Survey). Consequently, had the WTR taken place in 2017, it would have created 560 thousand jobs, thus causing the unemployment rate to fall by 2.6 p.p. Moreover, women are found to be the group most affected by this measure. As for the effect on wages, these would have increased by 3.7%, implying a labour share increase of 2.1 p.p. Finally, we study the macroeconomic effects, through an extended version of the single-equations Bhaduri–Marglin model using quarterly data from 1995Q1 until 2017Q4. Our results show that a WTR of 5 hours leads to an increase of 1.4% in GDP.

Mathematical models of unshadowing the wages

The article addresses a social and economic phenomenon of shadow economy, which is typical for many countries and may result in a macroeconomic imbalance. The latter hinders the sustainable growth of the economy and leads to state budget losses. Shadow economy is penetrating into almost all sectors of the national economy. As shown in the paper, a high level of shadow economy is a threat to the national economic security of the country and a cause of declining its competitiveness. The findings confirm that measuring the impact of some factors of shadow economy on the economic security of the country is quite difficult. However, there are some factors for which mathematical models can be built to describe a correlation between economic indicators and a certain factor of shadow economy. Since salary expenses constitute a significant portion of enterprise’s basic expenses, it is important to build mathematical models for calculating the correlation between shadow salaries and tax rates.Thus, the purpose of the article is to examine mathematical models of the correlation between official and shadow salaries and tax rates. The developed mathematical models demonstrate that a reduction of tax rates is followed by changes in a shadow part of salaries. The article describes a number of cases when there are no changes in salaries and tax revenues, as well as cases of pay increase.The analysis finally suggests ways to increase salaries and techniques to de-shadow salaries. The authors use general scientific methods of generalization, comparison, analysis, and the method of mathematical modeling.

Impact of Myeloproliferative Neoplasms on Patients' Employment and Income: Findings from the Living with MPN Survey

Background: Patients with myeloproliferative neoplasms (MPNs), including myelofibrosis (MF), polycythemia vera (PV), and essential thrombocythemia (ET), experience a high symptom burden that may compromise daily functioning and quality of life. The objective of this analysis was to evaluate income loss associated with disease-related employment changes among patients with MPNs in the United States.Methods: The Living with MPN survey was completed online by adult patients (aged 18-70 years) with MF, PV, or ET in the United States between April and November of 2016. Respondents employed at the time of MPN diagnosis were asked questions about disease-related changes in employment status and salaries occurring between diagnosis and the year of survey (2016). In addition, details related to patient demographics, MPN diagnosis, and MPN-related symptoms were collected. Cumulative income losses as a result of disease-related employment changes up to the time of the survey were calculated based on the timing of employment changes and salaries, which were reported in nominal dollars.Results: Of the 904 survey respondents, 592 (65%) were employed at the time of MPN diagnosis. Among those employed, mean age was 54.0 years, 70.6% were female, and 72.3% were married or had domestic partners at the time of survey. The average duration of disease was 6.1 years (MF, 4.6; PV, 6.9; ET, 6.3). Approximately half (50.5%) of the employed respondents experienced at least one change in employment status because of their diagnosis. Employment status changes and associated impact on income in patients with MPNs was greatest for those who took early retirement, medical disability leave, or left a job due to their disease ($419,610, $169,048, $168,245, respectively). Respondents who changed from full- to part-time employment, reduced hours, or were reassigned to a lower-paying job because of their disease also reported income losses ($79,492, $47,104, $51,872, respectively; Table).Among respondents who were 45-64 years old at the time of the survey (n=383), 18.8% reported retiring early as a result of their disease. In comparison, according to nationally representative data from the Medical Expenditures Panel Survey (MEPS), only 7.8% of individuals aged 45-64 years in excellent or very good health and 9.2% of individuals in poor health reported being retired (longitudinal data set 2014-2015). Moreover, 30.5% (117/383) of respondents aged 45-64 years in the Living with MPN survey reported leaving a job as a result of their disease. In comparison, 5.5% of MEPS individuals aged 45-64 years in excellent or very good health and 16.4% of individuals in poor health were working at the start of 2014 but not by the end of 2015.Conclusions: About half of employed patients living with MPNs experienced a variety of employment changes as a result of their disease, which in turn had a considerable impact on income. The most frequently reported disease-related employment change was leaving a job, followed by medical disability leave, reduced hours, early retirement, switching from full-time to part-time, and being reassigned to a lower-paying job. Patients 45-64 years old with MPNs were more than twice as likely to have left a job or retired early compared with an age-matched US general population cohort. On average, the foregone income due to disease-related employment changes was greatest for early retirees ($419,610), followed by those who went on medical disability leave ($169,048), and left a job ($168,245). Early, effective management of MPNs and associated symptoms may help patients avoid these disease-related changes to their employment status and the subsequent economic and financial impact. [Display omitted] DisclosuresCondliffe:Incyte Corporation: Consultancy. Yu:Incyte Corporation: Employment, Equity Ownership. Paranagama:Incyte: Employment, Equity Ownership. Parasuraman:Incyte: Employment, Equity Ownership.

Retirement Age Effects of Pension and Salary Reforms: Evidence from Wisconsin Teachers

Many US workers receive a large portion of their lifetime compensation in the form of retirement pensions. How do changes in pensions vis a vis salaries affect labor supply and retirement? This paper examines the retirement responses to a reform that changed salaries and pensions of public school teachers in a staggered fashion. On one hand, the reform lowered older teachers' gross salaries and, in turn, their future pension benefits; on the other it increased employees' contributions to the pension fund, lowering net salaries but leaving pensions unchanged. I use the staggered timing of implementation of these two provisions to estimate bounds to the income and substitution effects of salaries and pensions. These estimates suggest large substitution effects and more moderate income effects. They also indicate that workers are more responsive to changes in salaries than to equally sized changes in pensions. I find support for three possible explanations for this finding: a) a lack of salience/information on pensions, and b) credit constraints. I use the estimated elasticities to evaluate the effect of an alternative budget-saving policy that reduces pensions instead of net salaries. This alternative policy would lead to fewer, older, and lower-quality teachers retiring compared with the actual reform.

Fréchet Distribution Applied to Salary Incomes in Spain from 1999 to 2014. An Engineering Approach to Changes in Salaries’ Distribution

The official data in relation to salaries paid in Spain from 1999 to 2014 has been analyzed. The inadequate data format does not reflect the whole salary distribution. Fréchet distributions have been fitted to the data. This simple distribution has similar accuracy in relation to the data when compared to other distributions (Log-Normal, Gamma, Dagum, GB2). Analysis of the data through the fitted Fréchet distributions reveals a tendency towards more balanced (i.e., less skewed) salary distributions from 2002 to 2014 in Spain.

A Study of the Relationship Between Gender, Salary, and Student Ratings of Instruction at a Research University

Salary studies in the United States and some other countries show a gap between male and female faculty salaries in higher education that widens over time. The present study examines one possible explanation, particularly at research universities, by examining changes in faculty salaries in relation to student ratings of instruction. Student ratings of instruction are often used to evaluate teaching effectiveness. The present study uses data on salaries and student ratings of instruction for every tenured and tenure-track faculty member teaching at least one class during the 2008–2009 academic year at one research university in the Midwest. A regression analysis was conducted regressing faculty salaries on a standardized version of a student rating of instruction variable while controlling for other variables such as market salary, rank, and whether or not the faculty member was in a STEM discipline. As student ratings of instruction increased for male faculty, their salary went up, whereas when student ratings of instruction increased for female faculty, their salary went down. Further information was gathered at the same Midwest university on a work-life survey. Female faculty wanted to spend a significantly lower proportion of their time on teaching than they actually spent compared to male faculty.

Efecto de los aumentos en la escolaridad en el mercado laboral colombiano entre 2008 y 2016

We examine the changes in the supply of Colombian workers with different levels of schooling and estimate the effect of these changes on salaries between 2008 and 2016 using a Mincer model. The share of the work force with primary schooling or less declined from 46% to 32.5%, the share with secondary schooling rose from 36% to 39.5%, and the share with tertiary schooling rose from 18 to 28%. We find that schooling had positive effects at every level of schooling, but particularly at the tertiary level. The marginal effect of a year of schooling declined at every level. In real terms we find an increase of 21% in average salaries for workers with primary schooling between 2008 and 2016 but few changes in average salaries among more educated workers. Since the share of more educated workers increased, total labor income in Colombia increased substantially over these years.

The Political Economy of Civil Service Pay in China: A Panel Data Analysis

How does the Chinese government pay its officials in different regions? What determines regional variation in civil service pay? These are important questions for understanding the Chinese government. We argue that regional difference of civil service pay is shaped by both political and economic factors. After review of policy changes in government salaries since the 1950s, we conduct an empirical analysis using a panel of 31 provinces from 1997 to 2008. The results indicate that, fiscal transfers, local and self-raised revenues significantly raise wage levels across provinces under certain conditions of government size. Furthermore, Civil service pay positively correlates with level of regional economic development, and also, according to a certain base, central policy of wage adjustment accelerates the rate of increase in civil service remuneration.

Study of Educational Hospital Employees' Satisfaction with the Administration of the Health Reform Plan in Ghazvin, 2015.

IntroductionEmployee satisfaction is considered to be an important component in the promotion of service quality and increased efficiency and effectiveness in the reform plan for a healthcare system. Neglecting this issue could result in a lack of success in achieving the healthcare system’s objectives. The healthcare reform plan is being implemented to achieve the objectives of the healthcare system. Thus, given the key role of hospital employees in implementing the reform plan, the aim of this study was to determine the levels of hospital employees’ satisfaction with their jobs.MethodsThis was a qualitative study in 2015 that included thematic analysis, and 138 employees of the Kosar, Rajaii, and Ghods Hospitals participated. Data were collected using semi-structured interviews, and the data were analyzed using content analysis.ResultsAfter analyzing the data collected by interviewing the employees, 132 codes were identified. The codes were classified into five general concepts including opinions about 1) the reform plan and its administrative barriers, 2) changes in visits, 3) changes in working conditions, 4) changes in salaries and 5) General satisfaction of personnel.ConclusionIncreasing workloads, stagnant salaries, and the shortage of personnel were the main factors that reduced the satisfaction of the hospitals’ employees with the administration of the healthcare reform plan.

A measure for regional resilience to economic crisis

The purpose of the study (presented in this article) was to develop a measure of resilience to crisis, one that may be applied to regional data. In principle, such measure can take either positive or negative values. A positive value confirms resilience to crisis, whereas a negative one confirms the absence of resilience (sensitivity/vulnerability). The measure uses growth rates referred to the previous year under the assumption that crisis results in a slowdown in growth, or even in a decline in values of important economic indicators. Growth rates are standardized by dividing values of original change rates by medians specified based on spatiotemporal data modules. Such division results in each characteristic being brought to equal validity. Simultaneously, the original character is maintained and variables are not “flattened” by the outliers. Changing destimulants into stimulants occurs during growth rates calculation. The measure of resilience to crisis is calculated as an arithmetic mean of the values of characteristics brought to comparability. The measure of resilience can be converted into the measure of sensitivity by multiplying it by (-1). The application of the proposed measure to assessing the resilience to crisis in the period 2006-2011 is presented for regions meant as the European Union NUTS2 units. The measure is based on comparable data, which allowed for using only six variables measuring changes in GDP, salaries, investments, household income, employment and unemployment.

A Measure for Regional Resilience to Economic Crisis1

Abstract The purpose of the study (presented in this article) was to develop a measure of resilience to crisis, one that may be applied to regional data. In principle, such measure can take either positive or negative values. A positive value confirms resilience to crisis, whereas a negative one confirms the absence of resilience (sensitivity/vulnerability). The measure uses growth rates referred to the previous year under the assumption that crisis results in a slowdown in growth, or even in a decline in values of important economic indicators. Growth rates are standardized by dividing values of original change rates by medians specified based on spatio-temporal data modules. Such division results in each characteristic being brought to equal validity. Simultaneously, the original character is maintained and variables are not “flattened” by the outliers. Changing destimulants into stimulants occurs during growth rates calculation. The measure of resilience to crisis is calculated as an arithmetic mean of the values of characteristics brought to comparability. The measure of resilience can be converted into the measure of sensitivity by multiplying it by (-1). The application of the proposed measure to assessing the resilience to crisis in the period 2006-2011 is presented for regions meant as the European Union NUTS2 units. The measure is based on comparable data, which allowed for using only six variables measuring changes in GDP, salaries, investments, household income, employment and unemployment.

Higher energy prices are associated with diminished resources, performance and safety in Australian ambulance systems

To evaluate the impact of changing energy prices on Australian ambulance systems. Generalised estimating equations were used to analyse contemporaneous and lagged relationships between changes in energy prices and ambulance system performance measures in all Australian State/Territory ambulance systems for the years 2000-2010. Measures included: expenditures per response; labour-to-total expenditure ratio; full-time equivalent employees (FTE) per 10,000 responses; average salary; median and 90th percentile response time; and injury compensation claims. Energy price data included State average diesel price, State average electricity price, and world crude oil price. Changes in diesel prices were inversely associated with changes in salaries, and positively associated with changes in ambulance response times; changes in oil prices were also inversely associated with changes in salaries, as well with staffing levels and expenditures per ambulance response. Changes in electricity prices were positively associated with changes in expenditures per response and changes in salaries; they were also positively associated with changes in injury compensation claims per 100 FTE. Changes in energy prices are associated with changes in Australian ambulance systems' resource, performance and safety characteristics in ways that could affect both patients and personnel. Further research is needed to explore the mechanisms of, and strategies for mitigating, these impacts. The impacts of energy prices on other aspects of the health system should also be investigated.