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Williams, Elizabeth-Ann. "Improving political oversight in municipalities: examining the law and practice surrounding oversight by the council over the municipal Executive and the municipal administration". Thesis, University of the Western Cape, 2012. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_9918_1370594957.
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Vaflor, Amy Louise. "Advanced Practice Registered Nurses and Medical Executive Committee Membership: A Quality Improvement Proposal". Kent State University / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=kent1616670175777308.
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Kim, Jonathan. "Procedural policy instrument choice dynamics between political delegitimation and advisory committee creation: evidence from the United States federal agriculture and transportation policy sectors 1997-2004 /". Burnaby B.C. : Simon Fraser University, 2006. http://ir.lib.sfu.ca/handle/1892/2633.
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Fleming, Arron Scott. "An Experimental Investigation of Select Remunerative Factors in the "Pay-For-Performance" Paradigm". Diss., Virginia Tech, 2005. http://hdl.handle.net/10919/30093.
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This dissertation presents the results of three experimental research studies investigating factors within the executive compensation process and the effects these factors have on the pay-for-performance paradigm. The first study examines the influence of individual anchoring and the effects of private versus public decisions upon compensation awards by subjects role-playing as either an outside CEO or a non-CEO director. Research results show that subjects anchor to personal pay levels, CEO subjects shield the focal CEO from declining compensation when performance is below average, and that this phenomenon is mitigated when the individual director-subject decision is deemed to be made public. The shielding of compensation is consistent with Social Comparison Theory in that the CEO-subjects identify to and protect the CEO by limiting negative compensation awards of the CEO, and thus, representing an agency cost.
The second study examines affect as an influencing factor on individual decision makers in the compensation setting process. Results are consistent with Prospect Theory in that, in the absence of a tangible payoff, personal affect is the outcome monitored and used by individuals in the decision process in the determination of a gain or loss. Using personal pay and personal performance as anchors for subjects role-playing as directors
on the compensation committee, results indicate that subjects make decisions to
maximize (minimize) positive (negative) affect in compensation awards to the focal CEO. The findings suggest that although individual anchors may interact and add to the complexity of the decision process, the outcomes are consistent with Prospect Theory.
The third study examines group decision making as compared to individual decisions when making compensation awards. Results show that in a committee of individuals where a majority of beliefs is present, group polarization occurs and the compensation results are exaggerated as compared to the individual beliefs. The findings also suggest, though, that the appointment of a leader as chair of the committee, either in the majority or minority view, has a moderating effect on the group outcome. These results highlight the potential for agency costs in the group decision process that may be found in the executive compensation-setting environment.
Overall, these results add to the knowledge of factors affecting executive compensation. These studies provide evidence that individual anchors, individual performance, individual affect, and the group decision process may add to agency costs and be contributing factors in the imperfection of the pay-for-performance paradigm.Ph. D.
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Knott, Danielle M. "Friends in High Places: Measuring the Effects of Compensation Committee Characteristics on CEO Pay Packages in 2013". Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1050.
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In the past decade, public scrutiny surrounding rising levels of executive compensation has led to more stringent independence requirements for compensation committees. However, there is little research studying the effects of compensation committees on executive pay from the time these new requirements were implemented. My paper studies the effects of compensation committee chair personal ties to the CEO, economic interests, and group committee characteristics on both the level and structure of CEO compensation. My findings suggest that certain committee chair personal ties to the CEO are associated with both a higher level of CEO compensation and a higher percentage of CEO salary compensation. I also find that the more compensation committee chairs are paid, the less likely they are to create CEO pay plans with strong incentive provisions, but the more likely they are to increase the level of total CEO compensation. The higher the committee chair’s ownership percentage is in the company, the less likely they are to create low-risk CEO pay plans, and the more likely they are to increase the level of total CEO compensation.
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Dladla, Kwazikwenkosi Frank. "The Impact of the Legal Framework for Local Government on Building and Sustaining Coalitions in Municipal Councils". University of the Western Cape, 2018. http://hdl.handle.net/11394/6401.
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Magister Legum - LLM (Public Law and Jurisprudence)In any democratic society, elections are a significant mechanism for citizens to communicate with their representatives. As a result, elections provide a window of opportunity to every voter to hire or fire any political party or independent representative. As an aggregated measure of popular preference, elections constitute an important means to affirm that people in any society should be free to choose their own government based on the parties political beliefs and policies that appeal to the needs of the electorates. Powell sums up this perspective in two points; first, the voter must be able to identify the prospective future governors and have some idea of what they will do if elected. Secondly, the outcome of the elections should bring into office a coherent government whose inherent powers are clearly defined and limited. However, elections sometimes do not produce a single party with an absolute majority to form a government. In such an instance, a coalition or minority government becomes inevitable. It has been argued that coalitions are formed for two different yet interrelated reasons; first to pursue common goals among coalition partners. Secondly, to enable the coalition partners to share the benefits related with being in power. No matter what the intentions are for forming a coalition by the political parties, coalition governments are bound to encounter challenges. One of the challenges is the need to consult and reach consensus among coalition partners, which may not only result in government decision-making being slower but also more complex. Secondly, conflicts within a ruling coalition can make a government unstable and weak due to conflicting ideologies.
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Pfeuffer-Scherer, Dolores Marie. "Remembrance and The American Revolution: Women and the 1876 Centennial Exhibition". Diss., Temple University Libraries, 2016. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/417346.
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HistoryPh.D.
The United States Centennial was a pivotal event to celebrate the founding of the American nation. People came together to show the unity and progress of the United States, specifically after the division of the Civil War. As the industrial revolution took off in earnest, Americans were keen to show the world that they were united and taking the lead in industrial change. Further, to show that the United States was a force in the world, other nations were invited to participate by displaying their culture at the event. The Women’s Centennial Executive Committee (WCEC) became part of the effort to raise funds early on in the process. A group of thirteen women joined together with Benjamin Franklin’s great-granddaughter selected as their president and they set forth to raise funds and gain publicity for a “Woman’s Section” in the main building. When that prospect was denied them, the women then began to again raise monies, but this time for their own Women’s Pavilion. Determined not to be cut out of the exhibition, the women labored tirelessly to make their ideas reality. To raise funds and to draw attention to women’s contributions to society, the women drew upon the females of the founding generation to gain legitimacy in their efforts as women active in the civic sector. Harkening back to the American Revolution, the WCEC inserted women as active participants in the founding of the nation and they used images of Martha Washington and Sarah Franklin Bache to raise funds and bolster their cause. Women, who had sacrificed as men had for the birth of the nation, were noble members of the republic; in presenting women’s labors and inventions in 1876, the WCEC was making the point that women’s lives and contributions in nineteenth century America were as vital and necessary as they had been in the eighteenth century. The rewriting of the narrative of the American Revolution enabled the WCEC to celebrate women’s accomplishments in the most public manner and to herald their achievement in both domestic production as well as in terms of education and employment. The women of 1876 formed a continuous line backwards to the Revolution, and they showed the world that American women had always been a vital part of the country and that, if afforded their rights, they would continue to do so into the future.
Temple University--Theses
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Murphy, Kris. "A THEORY OF STEERING COMMITTEE CAPABILITIES FOR IMPLEMENTING LARGE SCALE ENTERPRISE-WIDE INFORMATION SYSTEMS". Case Western Reserve University School of Graduate Studies / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=case1458218732.
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Золотарьов, Д. В. "Удосконалення системи зворотного зв'язку між громадою та владою міста (на прикладі виконавчого комітету Конотопської міської ради)". Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76383.
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Ефективна діяльність державного апарату, органів місцевого самоврядування залежить від спроможності накопичувати, передавати, аналізувати та використовувати інформацію. Обмін інформацією між владою і суспільством є важливою ланкою в даному процесі, що ґрунтується на принципі зворотного зв’язку.
У роботі розглянуто теоретичні і методичні основи щодо удосконалення системи організації зворотного зв’язку між громадою та владою міста.
В першому розділі розкриваються теоретичні та практичні аспекти організації зворотного зв’язку між владою і суспільством в Україні, а також в розвинутих країнах світу.
В другому розділі здійснено аналіз щодо організації зворотного зв’язку в Україні та у виконавчому комітеті Конотопської міської ради. Вивчена робота виконкому щодо організації зворотного зв’язку та комунікацій з громадою міста. Були знайдені позитивні та проблемні аспекти з цього напрямку роботи, виявлені підрозділи виконавчого комітету, які зможуть покращити ситуацію, проаналізовано рівень прозорості виконкому.
В третьому розділі була проаналізована структура виконавчого комітету Конотопської міської ради, надані рекомендації та пропозиції щодо покращення системи організації зворотного зв’язку та прозорості влади.Эффективная деятельность государственного аппарата, органов местного самоуправления зависит от способности накапливать, передавать, анализировать и использовать информацию. Обмен информацией между властью и обществом является важным звеном в данном процессе, основанной на принципе обратной связи. В работе рассмотрены теоретические и методические основы по совершенствованию системы организации обратной связи между обществом и властью города. В первой главе раскрываются теоретические и практические аспекты организации обратной связи между властью и обществом в Украине, а также в развитых странах мира. Во втором разделе проведен анализ по организации обратной связи в Украине и в исполнительном комитете Конотопского городского совета. Изучена работа исполкома по организации обратной связи и коммуникаций с общественностью города. Были найдены положительные и проблемные аспекты в этом направлении работы, выявленные подразделения исполнительного комитета, которые смогут улучшить ситуацию, проанализирован уровень прозрачности исполкома. В третьем разделе была проанализирована структура исполнительного комитета Конотопского городского совета, даны рекомендации и предложения по улучшению системы организации обратной связи и прозрачности власти.
The effective activity of the state apparatus and local self-government bodies depends on the ability to accumulate, transmit, analyze and use information. The exchange of information between government and society is an important link in this process, based on the feedback principle. The paper deals with theoretical and methodological foundations for improving the feedback system between the community and city authorities. The first section describes the theoretical and practical aspects of organizing feedback between government and society in Ukraine as well as in developed countries. The second section analyzes the feedback organization in Ukraine and the Executive Committee of the Konotop City Council. The work of the executive committee on the organization of feedback and communication with the city community has been studied. Positive and problematic aspects were identified in this area of work, identified units of the executive committee that could improve the situation, and analyzed the level of transparency of the executive committee. In the third section, the structure of the Executive Committee of the Konotop City Council was analyzed, recommendations and suggestions were made on improving the system of feedback and transparency of the authorities.
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Dahmer, Maribel Cechini. "A aprendizagem e a qualificação profissional como via de inclusão social no mercado formal de trabalho: Um estudo do “projeto piloto nacional de incentivo a aprendizagem da pessoa com deficiência”". Universidade do Vale do Rio dos Sinos, 2011. http://www.repositorio.jesuita.org.br/handle/UNISINOS/3908.
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Submitted by William Justo Figueiro (williamjf) on 2015-06-16T21:09:12Z
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23.pdf: 468251 bytes, checksum: 5d4be4da1937a9ad6cc5522f2947b867 (MD5)Made available in DSpace on 2015-06-16T21:09:12Z (GMT). No. of bitstreams: 1 23.pdf: 468251 bytes, checksum: 5d4be4da1937a9ad6cc5522f2947b867 (MD5) Previous issue date: 2011
Nenhuma
A Pesquisa tem como objetivo analisar a Aprendizagem e Qualificação Profissional como via de inclusão social e permanência no mercado formal de trabalho no “Projeto Piloto Nacional de Incentivo a Aprendizagem da Pessoa com Deficiência” dentro do contexto da “Lei das Cotas” ou “Reserva Legal de Cargos”, como importante frente de implementação de ações das políticas públicas de emprego deste segmento populacional, a cargo do Ministério do Trabalho e Emprego, no período de 2009 a 2010. A experiência executada no Rio Grande do Sul é de responsabilidade da Superintendência Regional do Trabalho e Emprego-RS e do “Comitê Estadual Pró-Inclusão-RS”, instituído com o objetivo de congregar entidades representativas dos diferentes tipos de deficiência, instituições qualificadoras de mão-de-obra, federações empresariais, associações nãogovernamentais e órgãos públicos vinculados à educação e à promoção social. Abordaremos a temática da aprendizagem e qualificação profissional na perspectiva de ações de capacitação profissional e na compreensão do desenvolvimento de competências e habilidades para a ampliação de condições de inclusão profissional no mercado formal de trabalho. A escolha metodológica, de abordagem qualitativa contemplando a observação, a análise de documentos coletados e de dados do campo empírico registrados em “diário de campo”, além do “Memorial das Reuniões do Comitê Pró-Inclusão-RS”. Análise discursiva baseou-se na obra de Laurence Bardin(2010). As bases teóricas referem-se a Paulo Freire (2001), educador cuja produção intelectual tem caráter interdisciplinar. Apresentamos as trajetórias e experiências de vidas de pessoas com deficiência na construção do diálogo social enquanto sujeitos de políticas de aprendizagem e qualificação profissional, re-significando sua história.
This research has as its main objective to analyze Learning Process and Professional Qualification as means of social inclusion and permanence in the formal working market of the “National Pilot Project for the Motivation of People with Learning Disability” in the context of the “Racial quotas law” or “Legal Reserved Positions”, as an important act in the implementation of public employment policies of this population segment, carried out by the Brazilian Ministry of Labor in the period of 2009 and 2010.The experience, which took place in the State of Rio Grande do Sul, was held under the responsibility of the Regional Labor Superintendence and the “Pro-Inclusion Executive State Committee”, and it was established with the aim of gathering representative entities from different types of disabilities, institutions that deal with workers qualification, business federations, non-governmental organizations and public sectors related to education and social promotion.We will approach the learning process and professional qualification under the perspective of professional training in order to comprehend the development of competences and abilities for the support of conditions of professional inclusion in the formal working market.The methodology used is the qualitative approach, with data collected from participative research, based in observations and in researched documents collected from the empirical field – “field diary” and “Memorial of the of the Pro-Inclusion Committee Meetings”. The discursive analysis is based on the work of Laurence Bardin (2010).The theoretical background is based on the work of Paulo Freire (2001), educator whose intellectual production is interdisciplinary. We also present the trajectories and life experience of people with disabilities regarding the social dialog as subjects of professional learning and qualification policies, re-signifying their history.
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SILVA, Rodrigo Santiago da. "A política externa brasileira analisada em três dimensões: um estudo sobre a comissão de relações exteriores e de defesa nacional da câmara dos deputados". Universidade Federal de Pernambuco, 2012. https://repositorio.ufpe.br/handle/123456789/18739.
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Submitted by Caroline Falcao (caroline.rfalcao@ufpe.br) on 2017-05-09T15:27:30Z
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Dissertação Rodrigo Santiago da Silva.pdf: 629173 bytes, checksum: fea127c3e5f0cc3f8be72ba63cb59391 (MD5)Made available in DSpace on 2017-05-09T15:27:30Z (GMT). No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Dissertação Rodrigo Santiago da Silva.pdf: 629173 bytes, checksum: fea127c3e5f0cc3f8be72ba63cb59391 (MD5) Previous issue date: 2012-03-07
O principal objetivo desta pesquisa é analisar a Comissão de Relações Exteriores e de Defesa Nacional (CREDN) da Câmara dos Deputados, em três dimensões (individual, institucional e partidária). O foco é na elaboração da política externa, durante as 52a e 53a legislatura. Parte- se do pressuposto de que em matérias de política externa, o Legislativo pode atuar como um ponto de veto. Na literatura há duas importantes correntes. A primeira aponta os parlamentares como omissos em debates sobre o tema; e a segunda, acredita que mesmo com restrições, o Congresso tenta influenciar na questão supracitada. Para responder aos objetivos da pesquisa são empregadas três estratégias. A primeira (atuação individual) busca analisar os momentos em que os parlamentares exercem o controle ex-post na CREDN. A segunda (relação institucional) verifica se há interferência do Executivo sobre o trabalho legislativo na CREDN. A terceira (dimensão partidária) observa se há diferenças entre os membros das comissões. Neste caso, entre os deputados da CREDN e da Comissão de Constituição e Justiça e de Cidadania (CCJC). Os resultados assinalam para: (1) Baixo controle do Executivo na CREDN; (2) Uma relevante participação do parlamentares, o que nos impossibilita aderir à tese da passividade dos deputados; e, (3) Que não existem diferenças significativas entre o perfil dos deputados da CREDN, comparados aos da CCJC.
The main purpose of this research is to analyze the Committee of Foreign Relations and National Defense (CREDN) of House of Representatives, in three dimensions: individual, institutional and partisan. The focus is on foreign policymaking during the 52th and 53th Legislature. We assume that in matters of foreign policy, the Legislative can act as a veto player. In the specialized literature there are two major directions. The first considers congressmen as omitted in the debates on the subject. The second points out that even with restrictions, Congress tries to influence the question of foreign policy. To answer the research objectives three strategies are employed. The first (individual performance) regards the moments in which parliamentarians exert control in the ex-post CREDN. The second (institutional relationship) verifies if there is interference of the Executive on the Legislative work in CREDN. The third (party dimension) analyzes if there are differences among the committee members of CREDN and Committee of Constitution and Justice and Citizenship (CCJC). The results are threefold: (1) Low control of the Executive in the CREDN; (2) Significant participation of congressmen, what makes impossible to stick on the thesis of passivity of them; (3) There are no significant differences between the profiles of members of CREDN and CCJC.
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Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax". Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-525.
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Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (international) accounting standard setting process. In addition to the previously emphasised role of politics, it also recognises the potential significance of learning and executive concerns, as well as significant interactions between these three sub-processes of accounting standard setting. In doing this the suggested model provides a framework for approaching concerns regarding the prospects of, and problems involved in, accounting standard setting as a means of achieving (more) standardised accounting practices. A significant part of this book provides a detailed account explaining why the IASC published a standard on income tax requiring the balance sheet liability method in 1996. This case is especially interesting, not only because income tax constitutes a considerable expense for most companies, but also because the revised standard implied a change in financial accounting practices in most countries. The appendix contains several numerical examples illustrating the difference between alternative methods of accounting for income taxDiss. Stockholm : Handelshögskolan, 2005
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Senate, University of Arizona Faculty. "Faculty Senate Minutes January 26, 2015". University of Arizona Faculty Senate (Tucson, AZ), 2015. http://hdl.handle.net/10150/344282.
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Khenissi, Mohamed. "Rémunération des dirigeants et gouvernance des entreprises". Thesis, Lyon 2, 2013. http://www.theses.fr/2013LYO22007/document.
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L’objectif de ce travail a été de cerner les différents acteurs et mécanismes qui pourraient avoir la capacité de fixer la rémunération des dirigeants ainsi que la logique avec laquelle les décisions sont prises. Pour répondre à cette problématique, nous avons retenu une démarche en trois articles dans lesquels nous définissons une question de recherche pour chacun. Tout d’abord, nous nous intéressons au lien entre rémunération et performance dans le contexte français. Ensuite, nous mettons l’accent sur le rôle des mécanismes de gouvernance dans la détermination de la rémunération des dirigeants français. Enfin nous étudions les différents acteurs et mécanismes qui interviennent dans la fixation de la politique de rémunération des dirigeants. Pour chaque article, nous développons un cadre conceptuel sur la base de deux perspectives théoriques complémentaires. Les deux premiers articles se positionnent dans la perspective disciplinaire actionnariale, alors que le troisième article se place dans une perspective élargie de la gouvernance. Les cadres théoriques présentés ont été confrontés à l’épreuve de la réalité. Cette mise à l’épreuve a été réalisée par l’intermédiaire de méthodes quantitatives pour les articles 1 et 2 (méthodes statistiques de régression linéaire), et qualitatives pour l’article 3 (étude du cas Vinci). Nos résultats montrent tout d’abord, que la rémunération des dirigeants des sociétés cotées françaises est positivement liée à la richesse des actionnaires. En outre, et contrairement à l’hypothèse politique de Roe (2001), la rémunération globale des dirigeants français a un effet incitatif plus important que dans les entreprises américaines. Ensuite, aucun des mécanismes étudiés (conseil d’administration, comité des rémunérations et structure de propriété) n’a un impact significatif sur la sensibilité de la rémunération à la performance. Enfin, le processus décisionnel concernant la rémunération du dirigeant peut être fortement influencée par le dirigeant lui-même (en raison des réseaux relationnels ou bien des biais comportementaux) ainsi que d’autres mécanismes de gouvernance partenariale (médias et recours judiciaire)The objective of this research was to identify the different processes and key actors involved in defining executive's income but also the logic with which decisions are made. To address this issue, a three-step approach was used in which a research question was raised in each one. First of all, the link between performance and income in the French context will be assessed. Then, the role of governance mechanisms on executives ‘salary will be established. Finally, the different actors and mechanisms in determining salary’s policy will be analyzed. For each article, a conceptual framework was developed based on two complementary theoretical perspectives. The first two items are positioned in the disciplinary perspective shareholder, while the third item is placed in wider governance. Theoretical frameworks presented were faced with the test of reality. This Analysis was conducted through quantitative method for items 1 and 2 (linear regression) and qualitative method in the third article (Vinci case study). The first results show that CEO’s incomes from listed French companies are positively related to shareholder wealth. In addition, and contrary to Roe’s hypothesis (2001), the total compensation of French leaders have an incentive base greater than in U.S. companies. Secondly, none of the mechanisms studied (board of directors, compensation committee and ownership structure) has a significant impact on the sensitivity of Salary - performance. Finally, the decision-making process concerning executive’s compensation may be strongly influenced by the leader himself (due to relational networks or behavioral biases) and other stakeholder governance mechanisms (media and judicial remedy)
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Senate, University of Arizona Faculty. "Faculty Senate Minutes May 1, 2017". University of Arizona Faculty Senate (Tucson, AZ), 2017. http://hdl.handle.net/10150/625406.
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Wang, Wei-Yin, e 王維吟. "Executive Compensation and Audit Committee Quality". Thesis, 2017. http://ndltd.ncl.edu.tw/handle/23671187751497462061.
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碩士元智大學
財務金融暨會計碩士班(財務金融學程)
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The paper provides evidence that audit committees play an importance role in the company because they are major factor in monitoring firms’ financial reports so as to reduce agency problem. I investigate whether audit committee quality (corporate governance) is associated with executives’ compensation (incentives). I examine the quality of audit committee and incentives are as substitutes or complementary by running simultaneous regressions to see their bidirectional relationship. Besides, I added factors of firms’ accounting complexity and business risk to see whether the result may change. Overall, my findings provide insight that audit committee quality and incentives are as substitutes. However, after considering firms’ accounting complexity and business risk, the effect of substitution would be weakened.
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Licon, Lawrence Wendell. "Industry homogeneity and performance impact on relative pay performance in executive compensation". Thesis, 2003. http://wwwlib.umi.com/cr/utexas/fullcit?p3116375.
Testo completo
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Chiang, Chih-Hung, e 江志宏. "The Influence of Establishment of Compensation Committee on Executive Compensation Sensitivity". Thesis, 2014. http://ndltd.ncl.edu.tw/handle/byx756.
Testo completoAbstract (sommario):
碩士淡江大學
會計學系碩士在職專班
102
How to strengthen corporate governance mechanism has drawn much attention globally. Effective compensation contracts can indeed motivate the executives’ contribution to enterprises, thus creating wealth for shareholders. Foreign research shows that the setting up of a compensation committee system can enhance executive compensation supervisory mechanism and increase the sensitivity between executive compensation and business performance. The National Securities Exchange Act then amended Provision 6 of Article 14 in November 2010, asking public companies to set up a compensation committee before the end of 2011, in the hope of enhancing corporate governance and showing the benefits of executive compensation toward business performance, and develop an appropriate compensation contract in order to enhance corporate value and maximize shareholders’ equity. This study explored the effects of compensation committee establishment and the structure and professional background of the compensation committee members on executive compensation and business performance. It also discussed the impact of compensation committee establishment on executive compensation range distribution. Accounting-based performance indicators (ie, ∆ROA) and market-based performance indicators (ie the relative stock returns) were used to measure the executives’ business performance. The empirical results show that the setting up of a compensation committee has indeed increased executive compensation and business performance sensitivity. In terms of the member composition of the compensation committee, when the proportion of independent directors and external professionals’ serving in the compensation committee is higher, executive compensation and business performance sensitivity will be enhanced, which should be attributed to the similar working conditions and qualifications of independent directors and external professionals, hence the coherent results. There should be at least one person with accounting background serving in the compensation committee for the executives’ business performance assessment tends to be measured by financial data and involves accounting assessment principles. In terms of executive range changes in compensation, the proportion of executives with high compensation showed a decreasing trend after the compensation committee was established, while the proportion of executives with low compensation showed a rising trend, because the compensation committee reviewed the executive compensation objectively with the purpose of preventing having fat cats in the organization, which implies that the establishment of the compensation committee still has an impact on the executive compensation committee to some extent. In summary, the setting up of a compensation committee and its structure and members’ background are indeed constructive to corporate governance mechanism, thus enhancing executive compensation and business performance sensitivity.
19
Chen, Hui-Chi, e 陳慧琪. "The Relationships among Executive Compensation, Firm Performance and the Compensation Committee". Thesis, 2014. http://ndltd.ncl.edu.tw/handle/08552790373136672656.
Testo completoAbstract (sommario):
碩士銘傳大學
財務金融學系碩士在職專班
102
In the wake of the financial tsunami in 2008, many large companies which suffered from poor performance and serious losses turned to the government for a bailout, while, in the meantime, the executives of those companies were still receiving high pay sitting on a fat cat salary. This unreasonable phenomenon highlighted the deficiency of corporate governance. In order to prevent the unreasonable phenomenon from prevailing, the government amended the Securities and Exchange Act in 2010 and demanded all listed companies to set up Compensation Committee no later than the end of 2011 hoping that, through the supervision of Compensation Committee, the Board of Directors can ensure companies adopting a reasonable compensation policy as well as evaluating the structure and standard of compensation package with discretion so that shareholders'' equity can be better maintained. Effective compensation contracts serve as a stimulus effectively bringing up agents’ performance thus create wealth for shareholders. Compensation Committee plays an important role in the mechanism of corporate governance. Previous studies show that the existence of Compensation Committee can strengthen the supervision mechanism over the compensation package of directors, supervisors, and managers in high position and increase the sensitivity between pay and performance thereby enhance prompting effect of compensation contracts and reduce agent problems caused by information asymmetry. By applying the related information from listed companies in Taiwan in between 2008 and 2012, this study probes into the function of setting up Compensation Committee and its relativity in compensation for directors and supervisors and company performance. The findings in this study indicate that there is positive correlation in the establishment of Compensation Committee and return on total assets(roa) meaning setting up Compensation Committee lifts up return on total assets(roa) and helps to enhance company performance whereas in non-family-run companies the correlation is not outstanding. Also, there is no noticeable correlation in the establishment of Compensation Committee and compensation for directors, supervisors, and managers in high position meaning that setting up Compensation Committee by companies is only an act in obeying the law.
20
Chi-MienSu e 蘇琪棉. "Impact of Executive Compensation , Industrial Difference and Compensation Committee on Firm Performance". Thesis, 2016. http://ndltd.ncl.edu.tw/handle/23451645095126600471.
Testo completoAbstract (sommario):
碩士國立成功大學
財務金融研究所碩士在職專班
104
This study uses Taiwan’s TSE listed and OTC companies from 2010 to 2014 as research samples to verify the effect of executive compensation on a company’s operating performance. The correlations of total executive compensation, fixed compensation and incentive compensation with accounting performance (ROE) and market performance (Tobin’s Q) are respectively discussed, and then the different effects of top executive compensation on company performance in different industries are verified. Finally, the effect of the setup of a compensation committee on company performance from the perspective of corporate governance is studied. The empirical results show that only accounting performance (ROE) will be significantly affected by executive compensation, but in the opposite direction. In addition, there is a partial industrial difference in the top executive compensation’s effect on firm performance, but the correlation is not entirely positive. Finally, because the setup of a compensation committee increases a company’s fixed operating costs and reduces shareholders’ rights and interests, it has a significantly negative effect on accounting performance (ROE). However, from the perspective of information disclosure and information transparency, a compensation committee can increase the transparency of company management’s compensation, and has a positive effect on market performance (Tobin’s Q).
21
Wang, Kuan Chung, e 王冠中. "A Study of Executive Compensation-Start from Compensation Committee of America Company". Thesis, 2011. http://ndltd.ncl.edu.tw/handle/61304736030658415045.
Testo completo
22
Wang, Ya-Hsien, e 王雅嫻. "The effect of compensation committee on the relationship between executive compensation and earnings management". Thesis, 2014. http://ndltd.ncl.edu.tw/handle/82696934437040961934.
Testo completoAbstract (sommario):
碩士國立臺北大學
會計學系
103
This study use the sample of the Taiwan listed companies for the period 2009-2012 to investigate the effect of compensation committee on the relationship between executive compensation and earnings management. Compensation plans has long been regarded as one crucial mechanism to resolve the agency problem for enterprises. However, if firm’s compensation plans are based purely on accounting income, then a manager will have incentive to increase his or her compensation by earnings management. Therefore, the first objective of the study is using the prior empirical model suggested by Balasam(1998) and Shuto(2007) to examine the relationship of executive compensation and earnings management. Further more, we examine the relationship is weakened by the establishment compensation committee. The empirical results show that there is a positive relationship between the executive compensation and earnings management. However, Compensation committee’s restraining effect does not significant.
23
Huang, Ting-yu, e 黃庭瑜. "The Effect of Compensation Committee on the Relationship between Executive Compensation and Firm Performance". Thesis, 2013. http://ndltd.ncl.edu.tw/handle/40262067993049703361.
Testo completoAbstract (sommario):
碩士國立中央大學
會計研究所
101
This research is going to discuss about the effects of establishment of compensation committee on the connections between executive cash compensation and accounting performance, and consider if the effects of firm's growth opportunities and earnings status make some different or not . This study uses the sample of the Taiwan listed companies which established compensation committee only in 2011. There are 1842 observations, including the sample of 1610 observations which fit firm's growth opportunities, and the sample of 1548 observations which fit loss characteristics. The practical examination indicates that there is no evidence to show that the sensitivity of executive cash compensation to accounting performance is significantly positive when compensation committee is established. However, after considering the firm’s characteristics and divide the sample based on firm's growth opportunities and earnings status, the results indicate that executive cash compensation is more closely aligned to accounting performance for low growth firms and profit-making firms when compensation committee is established. For the part of firm's growth opportunities, the results show that the effect of establishment of compensation committee on the connections between executive cash compensation and accounting performance for high growth firms is no significantly different from low growth firm , and the reason is probably because of the Implement of Expensing Employee Bonuses. For firm's earnings status, the results show that the effect of establishment of compensation committee is less positive for loss-making firms than for profit-making firms. These imply that the results are not completely consistent with the purpose of the rules because the effect of establishment of compensation committee would be affected by firm’s characteristics.
24
Li, Yi-Ying, e 李怡瑩. "The Relationship between Executive Compensation and Firm Performance：The Moderating Effects of Compensation Committee and Subcommittee". Thesis, 2011. http://ndltd.ncl.edu.tw/handle/01776651353712486954.
Testo completoAbstract (sommario):
碩士國立高雄應用科技大學
商務經營研究所
99
Due to the case of CEO compensation overpaid in U.S., Financial Supervisory Commission, Executive Yuan, R.O.C. stipulate that a company whose stock is listed on the stock exchange or traded over-the-counter shall establish a compensation committee. Because none of previous domestic study about the affect of establish compensation committee, this study focuses on how Taiwan’s listed companies which has established compensation committee affect CEO compensation, and how does it affect CEO pay-for-performance. Besides, according to some of the listed company announce that subcommittee which has established should substitute for compensation committee. This study analyzes whether the subcommittee should substitute for the compensation committee. This study collects research data from 2005 to 2009 and adopts regression model. The empirical results indicate that a positive relation between compensation committee and CEO compensation is existed, and it also has a positive relation between compensation committee and CEO pay-for-performance. It means that the compensation committee established in a company will increase the CEO compensation, and then urge the CEO act consist with the shareholders’ interest, it would enhance firm performance. Besides, no significant between subcommittee and CEO compensation is determined, same as between subcommittee and CEO pay-for-performance. It shows that the subcommittee should not substitute for the function of the compensation committee.
25
Mei-YaSu e 蘇媺雅. "The Effect of Compensation Committee on the Association between Executive Officers Cash Compensation and Accounting Performance". Thesis, 2013. http://ndltd.ncl.edu.tw/handle/41663942489403851275.
Testo completoAbstract (sommario):
碩士國立成功大學
財務金融研究所在職專班
101
A firm establishes a remuneration committees to create good corporate governance and futher to enhance its value. The purpose of the remuneration committee is to designate reasonable compensation of directors and senior managers for effectively restraining the total compensation and for protecting shareholders’ interests. This study applies the relationship between performance metrics and establishing the compensation committee to investigate whether the manager’s compensation is likely to be influenced by the performance. I find that a firm’s performance is positively related with its compensations of senior managers. Besides, the results show that the remuneration committee may promote the compensation-performance sensitivity indicating the company CEO compensation will be affected by the performance indicators, in particular, the establishment of the remuneration committee would increase the company's senior managers pay and performance sensitivity. Accordingly, my study indicates the effective remuneration committee may induce appropriate performance-based compensation to reduce the controversial ‘fat cats’ problems.
26
CHEN, YI-FANG, e 陳沂芳. "The Determinants of Compensation Committee Quality - An Analysis from the Perspective of Excess Executive and Director Compensations". Thesis, 2013. http://ndltd.ncl.edu.tw/handle/3ueud6.
Testo completoAbstract (sommario):
碩士國立東華大學
會計與財務碩士學位學程
101
The Securities and Exchange Law was amended to request listing companies establishing compensation committees at the end of 2011. It is still too early to evaluate if the compensation committee functions for the short period of existence. For this reason, we focus mainly on the determinants of compensation committee quality, especially on firms with excess executive and director compensations. Using Taiwanese listed firms as samples in 2011, empirical evidences indicate significantly negative relationships between excess executive compensations and a firm’s compensation committee quality. This implies that firms with excess executive compensations demand weaker monitoring from compensation committee on management remuneration. However, we find positive although weak associations between excess director compensations and compensation committee quality, perhaps due to the overwhelmed media and legislator attentions on directors’ compensation. Our results are consistent and robust after a battery of tests using different years and method to measure excess compensations. Furthermore, we find firms with higher pay-performance sensitivity incline to form compensation committee at lower quality. The literature on compensation committee quality is quite limited and we are the first exploring the relationships between excess compensation and compensation committee quality using samples from the emerging market. The results contribute to the literature and provide policy implications.
27
-Chao, WuShen, e 趙武升. "The executive status of the local committee of identification placement and consultation about the special needs children". Thesis, 2003. http://ndltd.ncl.edu.tw/handle/14044220982473006461.
Testo completoAbstract (sommario):
碩士國立彰化師範大學
特殊教育學系在職進修專班
91
Abstract The study aims to investigate the status quo and the room for improvement for the local committee of identification,placement and consultation (IPC) for the special needs children. There are three major points. The first focal point is on the organization of the committee and administrative executive. The second is on the identification of the special needs children. The third is on the placement and consultation of the special needs children. The research targets include IPC commissioners, special education staff, administrators, special education teachers and children’s parents. Each of them was invited to fill out a questionnaire. The return rate is 71% (284/400). The research results are as follows: 1.Most of the surveyed targets agree that the IPC abide by the regulations concerning the special needs children’s education. For executives in different positions, there are diversified opinions on the administrative executive, identification, placement, and consultation. 2.IPC enforce related laws most efficiently in the following ways. First, IPC has laws on the executive personnel and organization. Second, IPC members are professionally qualified. Third, the report system of special needs children is effective. Fourth, professionals elicit the related information on special needs children and place them appropriately according to their situations. 3.The most urgent needs for IPC are as follows. Firstly, IPC has to propagandize its functions. Secondly, there ought to be channel for special needs children to appeal and ask for regulations. Thirdly, the process of identification needs to be more convenient and efficient. Fourthly, the children’s parents have the right to know about the results. Fifthly, there should be extended education for special needs children without proper education. Finally, assessment on the placement is needed. 4.IPC members give the executive status quo higher grades, while parents’ associations and teachers still have higher expectation on IPC. 5.The status quo and room for improvement are fair. What needs to be accomplished are the unprecedented cooperation of different organizations, the active participation of parents in the process of identification and placement, and the supportive force from the school authorities with special education.
28
Gomes, Joana Rute Moreira. "The remunerations of the non-executive members - are these influenced by the structure of the Remuneration Committee?" Master's thesis, 2014. https://repositorio-aberto.up.pt/handle/10216/77291.
Testo completo
29
Gomes, Joana Rute Moreira. "The remunerations of the non-executive members - are these influenced by the structure of the Remuneration Committee?" Dissertação, 2014. https://repositorio-aberto.up.pt/handle/10216/77291.
Testo completo
30
Collins, Patrick Michael. "Corporate governance : an audit committee perspective on monitoring costs". Thesis, 2011. http://hdl.handle.net/10500/18497.
Testo completo
31
Sung, Ko-Wen, e 宋克雯. "Whether the Compensation Committee can establish the effective incentive for Board Directors and Executive: example in V company". Thesis, 2014. http://ndltd.ncl.edu.tw/handle/d9d796.
Testo completoAbstract (sommario):
碩士世新大學
企業管理研究所(含碩專班)
102
In the past, mostly of the Literatures related to the Compensation Committee are focus on quantitative research, which is unable to grasp the operation details of the company. This research used a more sophisticated “Case Study” to further explore the actual operations of the Compensation Committee. We do expect this qualitative research and case study analysis to compensate for the lack of past quantitative researches. Through in-depth interviews, some observations are as below: 1. Compensation Committee is unable to suppress Fat Cats. And Fat Cats also exist in non-sales functional heads level. This is a noteworthy potential crisis. 2. Compensation Committee has little effect on the remuneration package of Board of Directors and Executive Management Level. 3. The impact of Compensation Committee to enhance the company's operating performance is not obvious.
32
Nannicini, Andrea. "Relationship between Top executive compensation and corporate governance: evidence from large Italian listed companies". Master's thesis, 2017. http://hdl.handle.net/10362/27985.
Testo completoAbstract (sommario):
The research investigates the impact of corporate governance variables –ownership, board of directors and remuneration committee– on executive compensation. A balanced sample of 52 Italian listed companies has been adopted to test the hypotheses, covering 55.98% and 47.13% of market capitalization in 2011 and 2015 respectively and including 669 board members. Theoretical models evidence a certain stability of compensation schemes for Italian managers over time. Findings suggest that there is a statistically significant positive effect of familiar ownership on the amount of compensation. Along with nature of ownership, the number of directors in the remuneration committee appointed by minorities assume a determinant role. With statistical significance, it affects negatively the compensation level, but, contrarily to best practices, it affects negatively the adoption of forms of incentive compensation.
33
Lu, Fu-Shou, e 盧福壽. "The Effect of Compensation Committee Quality on the Association between Executive Compensation and Accounting Performance –Evidence from Publicly-traded Taiwan Firms". Thesis, 2013. http://ndltd.ncl.edu.tw/handle/65566370223763816866.
Testo completoAbstract (sommario):
碩士聖約翰科技大學
企業管理系碩士班
101
We examine the effect of compensation committee quality on the association between executive cash compensation and accounting earnings and the moderating effects of growth opportunities and earnings status. Using a sample of 1,274 publicly-traded Taiwan firms from 2009 to 2011, we find that executive cash compensation is more positively associated with accounting earnings when firms have high compensation committee quality. Our findings imply that shareholders and directors should be concerned about the composition of compensation committees as we find that compensation committee quality varies depending on other characteristics of the committee members. Mandatory regulations for the appointment and composition of compensation committees are justified by our findings.
34
Ulrich, Neil. "Disclosure of executive remuneration as a corporate governance control measures in South African listed companies". Thesis, 2010. http://hdl.handle.net/10500/4789.
Testo completoAbstract (sommario):
Corporate governance and executive remuneration are not new phenomena,
but have erupted to the forefront of corporate, academic and public attention as
a result of a series of well publicized corporate collapses and scandals over the
last decade, which have raised both a curiosity of executive remuneration
levels, and an awareness of the potential impact of conflicts of interest between
owners and executives in modern corporations. Although literature on corporate
governance and executive remuneration in general is plentiful, there is a lack of
comment on the relationships between certain specific components of these two
broad constructs. These specific components, such as disclosure, executive
remuneration and governance needed to be analysed individually before they
could be combined into a whole that explains both their interrelationships with
each other and the larger corporate governance sub-system, and ultimately in
the corporation, as an organisational system.
In view of greater globalisation of the world economy, and the market for
executive talent, the consequent reforms in the fields of corporate governance
and executive remuneration, as well as the changing competitive dynamics of
modern corporations, it was necessary to examine whether traditional theory
and regulatory frameworks have kept pace with corporate development. A
review of both classic and current literature show vastly different approaches to
both executive remuneration and corporate governance mechanisms practiced
around the world. There is however a noticeable trend towards convergence of
these different sub-systems.The most prominent differences in respect of these
sub-systems relate to the extent to which disclosures are made. Some of these
issues relate to full or limited disclosure, internal or external corporate
governance measures to regulate executive remuneration, and differences in
respect of a narrow shareholder focus or broad stakeholder focus of different
interests in an organisation.Business Leadership
Ph.D. (Business Leadership)
35
Dlomo, Dennis Thokozani. "An analysis of parliamentary intelligence oversight in South Africa with speciric reference to the Joint Standing Committee on intelligence". Diss., 2004. http://hdl.handle.net/2263/27212.
Testo completoAbstract (sommario):
This study analyses parliamentary intelligence oversight in South Africa by assessing the understanding of members of the JSCI of its core business, its mission and vision and powers and functions as are stipulated by law. The study locates the JSCI within an international intelligence oversight milieu through a review and evaluation of selected countries’ intelligence oversight mechanisms. Furthermore, international best practice is sought and applicable lessons are drawn for South Africa. The study is bases on a literature review and interviews with members of the JSCI to gather information and draw insights to evaluate and test the propositions in the context of international and national best practice. The propositions, which are supported by the research, are that: · Intelligence oversight in South Africa under the JSCI has hitherto been relatively effective although there is room for improvement. · The JSCI has good relations with the other arms of the state that are responsible for the oversight of Intelligence in South Africa – making parliamentary intelligence oversight, overall, quite effective. · Despite this effectiveness there are legislative gaps and problems pertaining to the modus operandi of the JSCI that need the attention of both the Executive and Legislature and which could be part of a package of legislative reform. The research supported these propositions whilst pointing out that new initiatives need attention if the culture of oversight is to find root. These are the need to widen the scope of accountability to build a culture of accountability among middle and senior management members of the Intelligence structures and secondly the way Parliament resources the JSCI.Dissertation (M (Political Sciences))--University of Pretoria, 2006.
Political Sciences
unrestricted
36
Duarte, Margarida Maria Costa Pinto. "A delegação de poderes no conselho de administração". Master's thesis, 2018. http://hdl.handle.net/10071/18430.
Testo completoAbstract (sommario):
Em meados do século XX, as sociedades comerciais, cada vez mais presentes e
essenciais no comércio jurídico, optaram por separar o capital da gestão, o que contribuiu
grandemente para a maior profissionalização e eficiência na gestão das sociedades. No
ordenamento jurídico português, o conselho de administração é o órgão executivo das
sociedades anónimas, encarregado da gestão e representação destas. Novas e mais apertadas
exigências de eficiência e celeridade na tomada de decisões deste órgão de funcionamento
plural obrigaram ao recurso a outros instrumentos que permitissem agilizar mais ainda a
gestão. No modelo monista de organização das sociedades anónimas, constituído por um
conselho de administração e um conselho fiscal, ganhou especial relevo a delegação de
poderes num ou mais administradores a par da possibilidade de delegação de poderes numa
comissão executiva. Na delegação de poderes em sentido próprio o administrador delegado
fica responsável por certas matérias ou, até, pela gestão corrente da sociedade, em
concorrência com o conselho de administração, que não perde a sua competência em virtude
da delegação. A lei soube ainda adaptar o regime da responsabilidade dos administradores a
este instrumento de descentralização da gestão, prevendo, para os administradores não
delegados, especiais deveres de vigilância e fiscalização, uma vez que deixam de estar
diretamente envolvidos na gestão das matérias entretanto delegadas.In the mid-twentieth century, as corporations became increasingly present and prominent in the commercial legal framework, it was deemed inevitable to separate the company's ownership from its control in order to achieve greater professionalism and efficiency in corporate management. In the Portuguese legal system, the management board is the executive body in charge of the management and representation of the Portuguese companies limited by shares (“sociedades anónimas”). More recently, new and tighter demands of speed and efficiency in the operation of the management board, which includes several members, favoured the use of other legal instruments that could provide for greater flexibility. In the monist model of organization, where companies limited by shares shall have a management board (“conselho de administração”) and a supervisory body (“conselho fiscal”), the instrument of delegation of powers as well as the possibility to also delegate powers on an executive committee gained particular importance. In the delegation of powers proprio sensu the director becomes responsible for specific management subjects or, even, for the day-to-day management of the company, in competition with the management board, which, however, does not lose its competence by virtue of the delegation. The applicable law also adapted the liability regime of the management board in case this instrument, that allows for the decentralization of the management functions, is used, providing special duties of control and supervision for the non-delegated members, since they no longer have an active role in the management of their delegated functions.
37
Gaudry, William. "La Commission administrative et la modernisation des structures politiques et administratives de Montréal, 1918-1921". Thèse, 2014. http://hdl.handle.net/1866/11492.
Testo completoAbstract (sommario):
Ce mémoire revient sur la première tutelle de la Ville de Montréal, imposée par le gouvernement provincial de 1918 à 1921. Pour l’occasion, le Lieutenant-gouverneur du Québec nomme cinq administrateurs afin de gérer les affaires courantes de la municipalité. Peu connu des historiens et du public, cet événement suscite des changements profonds dans les structures politiques et administratives de la Ville qui laissent des empreintes dans la vie quotidienne actuelle des Montréalais. Puisqu’ils ne sont pas redevables devant la population, les commissaires mettent en œuvre plusieurs réformes souvent impopulaires qui permettent de rétablir l’équilibre budgétaire de la Ville. Au passage, ils tentent de moderniser l’administration municipale dont le fonctionnement est jusque-là incompatible avec les réalités d’une population grandissante et d’un espace urbain accru par les nombreuses annexions. Notre étude souligne les réformes implantées par la Commission administrative au niveau de la fiscalité, de l’organisation des services municipaux et des politiques d'urbanisme. Elles s’inspirent de réformes mises en œuvre dans plusieurs villes nord-américaines de grande taille. Durant leur mandat, les nouveaux administrateurs cherchent à imposer un modèle d’administration s’inspirant de grandes entreprises privées et réussissent à réduire de manière substantielle le déficit de la Ville. Enfin, une attention particulière est accordée à la fin du mandat de la Commission administrative et au régime administratif qui lui fait suite.This thesis is related to the first supervision of the City of Montreal enforced by the Provincial government from 1918 to 1921. The City was put under the strict control of five overseers appointed by the Quebec Lieutenant Governor. Few historians analyzed the Administrative Commission and it is largely unknown by the public even if it brought up profound changes in the political and administrative structures of the City. Since the overseers were not accountable to the people, they implemented unpopular reforms in order to balance city budget. At the same time, they took advantage of their power to modernize the administration since it was becoming incompatible with the needs of a growing population that requires all kinds of public services. Four chapters highlight the improvements raised by the Administrative Commission from three perspectives: taxation, organization of municipal services and public by-laws. The City of Montreal is stimulated by administrative reforms carried out in American cities at the same time. In order to reduce the deficit they tried to dictate a management model based on large private companies. Particular attention is given to the transition between the Administrative Commission and the new regime of the Executive Committee that followed.
38
James, Ervin. "Unity, Justice and Protection: The Colored Trainmen of America's Struggle to End Jim Crow in the American Railroad Industry [and Elsewhere]". Thesis, 2012. http://hdl.handle.net/1969.1/ETD-TAMU-2012-08-11513.
Testo completoAbstract (sommario):
The Colored Trainmen of America (CTA) actively challenged Jim Crow policies on the job and in the public sphere between the 1930s and 1950s. In response to lingering questions concerning the relationship between early black labor activism and civil rights protest, this study goes beyond both local lure and cursory research. This study examines the Colored Trainmen's major contributions to the advancement of African Americans. It also provides context for some of the organization's shortcomings in both realms. On the job the African American railroad workers belonging to the CTA fought valiantly to receive the same opportunities for professional growth and development as whites working in the operating trades of the railroad industry. In the public sphere, these men collectively protested second-class services and accommodations both on and off the clock.
Neither their agenda, the scope of their activities, nor their influence was limited to the railroad lines the members of the CTA operated within the Gulf Coast region. The CTA belonged to a progressive coalition comprised of four other powerful independent African American labor unions committed to unyielding labor activism and the toppling of Jim Crow. Together, they all worked to effectuate meaningful social change in partnership with national civil rights attorney Charles H. Houston. Houston's experience and direction, coupled with the CTA's dedicated membership and willingness to challenge authority, created considerable momentum in movements aimed at toppling racial inequality in the workplace and elsewhere.
Like most of their predecessors, the CTA's struggle for advancement fits within a continuum of successive challenges to economic exploitation and racial inequality. No single person or organization can take full credit for ending segregation or achieving equality. Many who remain nameless and faceless contributed and sacrificed. This study not only chronicles the contribution of a relatively unsung African American labor organization that waged war against Jim Crow on two different fronts, it also pays homage to a few more individuals who made a difference in the lives of an entire race of people during the course of a bitterly contested, never-ending struggle for racial equality in the United States of America during the twentieth century.