管理信息系统中英文翻译资料

管理信息系统中英文翻译资料内容摘要：

ad , say these experts , an executive’s pay is mostly determined by the industry in which he or she works, and the corporate power structure ,since executives who also serve on their firms’ boards of directors can heavily influence how they get paid.Yet there is conflicting evidence. In one study , for instance , the researcher found that a statistical analysis of the total cash pensation of the chief executive officers of 129 panies showed that they were paid for both responsibility and performance. This researcher fond that four pensable factorspany size , profitability, number of employees, and experienceaccounted for 83% of the differences in pay .Therefore, it appears that there are rational, acceptable , and abiding principles that govern the total cash pensation of top executives in manufacturing firms.In any case, shareholder activism is bining with congressional reform and other changes to tighten up the restrictions on what firms pay their top executives . For example, the Securities and Exchange Commission voted in 1992 to approve final rules rules regarding executive pensation chief executive officer’s pay is always to be disclosed as well as other officers’ pay if their pensation( salary and bonus) exceeds $100, And for bankers,the Federal Deposit Insurance Act of 1991 contains a prohibition on excessive pensation. One result is that boards of directors must act responsibly in reviewing and setting executive pay . That , says one expert, includes determining the key performance requirements of the executive’s job。 assessing the appropriateness of the firm’s current pensation practices。 conducting a payforperformance survey。 and testing shareholder acceptance of the board’s pay proposals. The general trend today is to reduce the acceptance of base salary and boost the importance of shortand longterm executive incentives. The main issue here is identifying the appropriate performance measures for each type of incentive and then determining how to link these to pay . Typical shortterm measures of shareholder value include revenue growth and operating profit margin. Longterm shareholder value measures include rate of return above some predetermined base. Compensating professional employees Compensating nonsupervisory professional employees like engineers and scientists presents unique problems. 6) Analytical jobs put a heavy premium on creativity and problem solving, pensable factors not easily pared or measured. Furthermore, the professional’s economic impact on the firm is often related only indirectly to the person’s actual efforts。 for example,the success of an engineer’s invention depends on many factors, like how well it is produced and marketed. The job evaluation methods we explained previously can be used for evaluating professional jobs. The pensable factors here tend to focus on problem solving , creativity, job scope, and technical knowledge and expertise. Both the point method and factor parison methods have been used , although the job classification method seems most popular . Here a series of grade descriptions are written, and each position is slotted into the grade having the most appropriate definition.Yet， in praction, traditional methods of job evaluation are rarely used for professional jobs since “it is simply not possible to identify factors and degrees of factors which meaningfully differentiate among the values of professional work ”. “Knowledge and the skill of applying it ,” as one expert notes , “are extremely difficult to quantify and measure.”As a result , most employers use a marketpricing approach in evaluating professional jobs . They price professional jobs in the marketplace to the best of their ability to establish the values for benchmark jobs . These benchmark jobs and the employer’s other professional jobs are then slotted into a salary structure. Specifically, each professional discipline ( like mechanical engineering or electrical engineering ) usually ends up having four to six grade levels。