• Perquisites
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Employee benefit
Employee benefits and (especially in
British English) benefits in kind (also
called fringe benefits, perquisites, perqs
or perks) are various non-wage
compensations provided to employees in
addition to their normal wages or
salaries. In instances where an employee
exchanges (cash) wages for some other
form of benefit is generally referred to as
a 'salary packaging' or 'salary exchange'
arrangement. In most countries, most
kinds of employee benefits are taxable to
at least some degree.
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Industrial and organizational psychology - Remuneration and compensation
1
Compensation includes wages or salary,
bonuses, pension/retirement
contributions, and perquisites that can
be converted to cash or replace living
expenses. I–O psychologists may be
asked to conduct a job evaluation for the
purpose of determining compensation
levels and ranges. I–O psychologists
may also serve as expert witnesses in
pay discrimination cases when
disparities in pay for similar work are
alleged.
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Output - In equity theory
1
In equity theory, output is the benefits that
an employee receives, including money,
perquisites, power, status, fame or variety.
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Organizational retaliatory behavior - Top Down ORB
1
Whilst employees will act out against
the organization, employers will act out
against the whistle blower by excluding
them from meetings, eliminate their
perquisites, assignment to less
desirable work or to a heavier work
load, more harsh criticism, and in
certain cases, pressure to drop their
lawsuit altogether
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President - Presidential symbols
As the country's head of state, in most
countries the president is entitled to
certain perquisites, and may have a
prestigious residence; often a lavish
mansion or palace, sometimes more than
one (e.g
1
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Williamson's Model of Managerial Discretion - Managerial utility function
1
'Management slack' consists of those
non-essential management perquisites
such as entertainment expenses,
lavishly furnished offices, luxurious
cars, large expense accounts, etc. which
are above minimum to retain the
managers in the firm. These perks, even
if not provided would not make the
manager quit his job, but these are
incentives which enhance their prestige
and status in the organisation in turn
contributing to efficiency of the firm's
operations.
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Executive pay
1
It is typically a mixture of salary, bonuses, shares
of or call options on the company stock, benefits,
and perquisites, ideally configured to take into
account government regulations, tax law, the
desires of the organization and the executive, and
rewards for
performance.[http://books.google.com/books?id=h
BPaskPAJUQCprintsec=frontcoverdq=executive+p
ayhl=ensa=Xei=wtl5T_CNDYuM0QHP7STDQved=0CEAQ6AEwAQ#v=onepageq=execu
tive%20payf=false The complete guide to
executive compensation] By Bruce R
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Communist Party of the Soviet Union - Membership
1
The members of the Nomenklatura enjoyed many
perquisites denied to the average Soviet citizen
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Seniority in the United States Senate
1
'Seniority in the United States Senate'
is valuable as it confers a number of
perquisites and is based on length of
continuous service, with ties broken by
a series of factors. Customarily, the
terms senior senator and junior senator
are used to distinguish the two United
States Senate|senators representing a
particular U.S. state|state.
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Seniority in the United States Senate - Benefits of seniority
There are several
perquisites, including the
following:
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Income tax in India - Income from salaries
The Act contains list of perquisites
which are always taxable in all cases
and a list of perquisites which are
exempt in all cases (List I). All other
perquisites are to be calculated
according to specified provision and
rules for each. Only two deductions
are allowed under Section 16, viz.
Professional Tax and Entertainment
Allowance (the latter only available for
specified government employees).
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Salary - Salary and other forms of payment today
1
Today, the concept of a salary continues to
evolve as part of a system of the total
compensation that employers offer to
employees. Salary (also now known as fixed
pay) is coming to be seen as part of a total
rewards system which includes bonuses,
incentive pay, commissions,
perquisite|benefits and perquisites (or perks),
and various other tools which help employers
link rewards to an employee's measured
performance.
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Stephen Harper - Reform MP
1
In early 1994, he criticized a party decision
to establish a personal expense account
for Manning at a time when other Reform
MPs had been asked to forego
parliamentary perquisites.Geoffrey York,
Reform MPs snarl at party rebuke, Globe
and Mail, April 8, 1994, pg
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Mark Hurd - Compensation
1
In 2008, Hurd's total compensation was
$39,952,237, including a base salary of
$1,450,000, stock award of $7,907,660,
cash bonus of $23,931,882, and $662,695
in perquisites and other compensation. It
was the largest bonus of any CEO in
2008, although Hurd would implement a
wage freeze on his employees.
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Brief (law) - Brief bag
1
These perquisites were
abolished in 1830
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Her Majesty's Most Loyal Opposition (United Kingdom) - Leader of the Opposition
1
The Leader of Her Majesty's Most Loyal
Opposition is often seen as the Prime
Minister of the United Kingdom|Prime
Minister-in-waiting; as well as his salary as
an MP, he or she receives a statutory
salary and perquisites like those of a
cabinet minister, including appointment as
a Privy Councillor
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Perquisite
'Employee benefits' and (especially in
British English) 'benefits in kind' (also
called 'fringe benefits', 'perquisites', 'perqs'
or 'perks') include various types of nonwage compensation provided to
employees in addition to their normal
wages or salary|salaries
1
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Perquisite - United States
Private firms in the US have come up with
certain unusual
perquisites.[http://epaper.timesofindia.com/D
efault/Scripting/ArticleWin.asp?From=Search
Key=ETBG%2F2013%2F08%2F20%2F18%
2FAr01800.xmlCollName=ET_BANGALORE
_ARCHIVE_2007DOCID=542035Keyword=
%28%3Cmany%3E%3Cstem%3EChandu%3
Cand%3E%3Cmany%3E%3Cstem%3EGopa
lakrishnan%29skin=pastissues2AppName=2
ViewMode=GIF Times of India]
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Business valuation - Normalization of financial statements
1
* Discretionary Adjustments. The owners
of private companies may be paid at
variance from the market level of
compensation that similar executives in
the industry might command. In order to
determine fair market value, the owner’s
compensation, benefits, perquisites and
distributions must be adjusted to
industry standards. Similarly, the rent
paid by the subject business for the use
of property owned by the company’s
owners individually may be scrutinized.
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Equity theory - Equity theory in business
Outcomes include monetary
compensation, perquisites (“perks”),
benefits, and flexible work arrangements
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Anheuser-Busch - Post-acquisition changes
1
For employees, AB InBev ended perquisites
such as executive assistants for senior
management, company contributions to the
salaried employee pension plan, and
company-provided life insurance to retirees; it
also reduced company-provided cell phones,
taking back 1200
Blackberries,http://www.loschmanagement.co
m/content/bitter-brew#sthash.KvijbkrF.dpuf
tuition reimbursement, and severance
packages
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Police corruption - Corrupt acts by police officers
1
*'Internal payoffs': prerogatives and
perquisites of law enforcement
organizations, such as shifts and
holidays, being bought and sold.
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IAS 19: Employee Benefits
'IAS19' or 'International Accounting
Standard Nineteen' is an accounting rule
concerning employee benefits under the
International Financial Reporting
Standards|IFRS rules set by the
International Accounting Standards Board.
In this case, employee benefits includes
wages and salaries as well as pensions,
life insurance, and other perquisites.
1
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Crimean Peninsula - Geography
1
During the years of Soviet Union|Soviet
rule, the resorts and dachas of this coast
served as the prime perquisites of the
politically loyal.why here? and ref? In
addition, vineyards and fruit orchards are
located in the region
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Bohemian Grove - Introduction
After 40 years of membership the men
earn Old Guard status, giving them
reserved seating at the Grove's daily talks,
as well as other wikt:perquisite|perquisites
1
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Executive pay in the United States
1
The compensation is typically a
mixture of salary, bonuses, equity
compensation (stock options,etc.),
benefits, and perquisites
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Executive pay in the United States - Perks
1
As part of their retirement, top executives
have often been given in-kind benefits or
perks (perquisites)
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Executive pay in the United States - Post-retirement transparency
1
Some examples of remuneration that some were
surprised to learn a corporation was not required
by law to report on executive pay statements
include benefits of $1 million/year to an IBM CEO
retiring after about nine years of service; a
guaranteed rate of return of 12 percent (three
times the rate of Treasury bills at the time) on
deferred compensation to executives at GE and
Enron.;Hacker and Pierson, Winner-Take-All
Politics, p.64 executive perquisites of guaranteed
hours on corporate jets, chauffeurs, personal
assistants, apartments, consulting contracts
mentioned above.
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Huey Long - Legacy
:Patronage, in all its forms, deprivation of
perquisites, economic pressure, political
coercion in one form or another, and now and
then outright thuggery....Long commanded
the intense loyalties of a substantial
proportion of the population.....[Supporters]
came to believe that here was a man with a
genuine concern for their welfare, not one of
the gentlemanly do-nothing governors who
had ruled the state for many decades.” Key,
Southern Politics, p 162
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Chinese opera - 1949–1985
1
His controversial play The Imposter
which dealt harshly with the
favoritism and Employee
benefits|perquisites accorded party
members, was first produced in 1979
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Indian rebellion of 1857 - Causes of the rebellion
It has been suggested that after the
annexation of Oudh (Awadh) by the
East India Company in 1856, many
sepoys were disquieted both from
losing their perquisites, as landed
gentry, in the Oudh courts and from
the anticipation of any increased landrevenue payments that the annexation
might bring about
1
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Batavian Republic - Short interlude of peace
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He proposed to abolish all perquisites
and sinecures; to permit private trade;
to permit native subjects to own
private property; to substitute the land
levies by a regulated land tax; and the
abolition of all
Heerlijkheid#Heerlijkheid
rights|seigneurial rights in the
colonies
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Reactionary - The restored French monarchy
1
They were horrified when, for example, the
French Revolution permitted common
citizens to go hunting, one of the few
perquisites that they had always enjoyed
everywhere.
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Juan Bautista Martinez del Mazo - Early career
1
After the death of the prince, King Felipe
IV|Philip IV decreed that the perquisites
that Mazo had been receiving be
continued, and kept him employed as a
painter.
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Droit - Droits of admiralty (English law)
1
This refers to certain customary rights or
perquisites, formerly belonging to the
Admiralty|Lord High Admiral, but now to
the crown, for public purposes and paid
into the Exchequer
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Mutual-fund scandal (2003) - Timeline
*On April 28, 2005, the Securities and
Exchange Commission announced “that it
has instituted settled enforcement
proceedings against Tyson Foods, Inc. and
its former Chairman and CEO Donald Don
Tyson. The SEC charged that in proxy
statements filed with the Commission from
1997 to 2003, Tyson Foods made misleading
disclosures of perquisites and personal
benefits provided to Don Tyson both prior to
and after his retirement as senior chairman in
October 2001.”
1
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Employee value proposition
1
Personal job satisfaction is driven by far
more than financial factors such as salary
and benefits. An organization's EVP has
thus been described as critical to
attracting, retaining and engaging quality
people. Other key factors influencing how
an individual may choose to balance his or
her career path in an organization are
relocation services, salary, employee
benefit|perquisites, career development,
location, and so on.
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Corruption in China - Means
Prebendalism refers to when
incumbents of public office get
privileges and perquisites through that
office. Controlling an office entitles the
holder to rents or payments for real or
fake activities, and organizations are
turned from places of work into resource
banks where individuals and groups
pursue their own interests. Prebendal
corruption doesn't necessarily need to
be about monetary gain, but may
include usurpation of official privilege,
backdoor deals, clientelism, cronyism,
nepotism.
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Johann Friedrich Struensee - In control of the government
1
Other reforms included the abolition of
capital punishment for theft, the doing
away with such demoralizing abuses as
perquisites, and of lackey-ism, the
appointment of powerful men's
domestic staff to lucrative public posts.
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Curule seat - Other uses
1
Similar early 17th-century cross-framed
seats survive at Knole, perquisites from a
royal event.The contemporary term crossframed came to be employed in the later
17th century to describe chairs with rigid
horizontal cross-framed x-stretchers,
possibly causing confusion for a modern
reader; see Adam Bowett, The English
'Cross-Frame' Chair, 1694-1715 The
Burlington Magazine '142' No
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El Salvador during World War II - The Christian Democrats: a centrist alternative?
PCN governments protected the
political power and social and
economic perquisites that the officer
corps had long enjoyed
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History of the Isle of Man - Revestment
The Atholls still retained their
manorialism|manorial rights, the patronage
of the Bishop of Sodor and Man|bishopric,
and certain other
wikt:perquisites|perquisites, until they sold
them for the sum of £417,144 in 1828.
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Second Federal Republic of Mexico - The War of Reform
1
On April 11 Comonfort enacted a law on
rights and parish perquisites (better
known as the Law of Churches). This
law prohibited the charging of fees,
parish perquisites and tithing. This was
the last of the three reform laws which
threatened the privileges of the
Catholic Church.
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Isle of Man Purchase Act 1765 - Subsequent rights sold
1
Under the Isle of Man Purchase Act,
the Atholls still retained their
manorialism|manorial rights, the
patronage of the Bishop of Sodor and
Man|bishopric, and certain other
wikt:perquisites|perquisites.
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Columbia County, New York - History
1
He was made lord of the manor by the
Crown, with all its perquisites, and
started to develop the property with
tenant farmers
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Culture of the People's Republic of China - Drama
1
His controversial play The Imposter,
which dealt harshly with the favoritism
and perquisites accorded party
members, was first produced in 1979
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Company Raj - Army and civil service
It has been suggested that after the
annexation of Oudh by the East India
Company in 1856, many sepoys were
disquieted both from losing their
perquisites, as landed gentry, in the Oudh
courts and from the anticipation of any
increased land-revenue payments that the
annexation might augur
1
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The White Goddess - Criticism
1
In response to critics, Graves has accused
literary scholars of being psychologically
incapable of interpreting mythInter alia –
The White Goddess, Farrar Straus Giroux,
p. 224. ISBN 0-374-50493-8 or too
concerned with maintaining their
perquisites to go against the majority view.
(See Frazer quote.)
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History of Panama (1964–77) - The government of Torrijos and the National Guard
In the early 1970s, the strength of the
alliance was impressive. Disloyal or
potentially disloyal elements within the
National Guard and student groups were
purged; increased salaries, perquisites,
and positions of political power were
offered to the loyal majority. The
adherence of the middle classes was
procured partly through more jobs. In
return for its support, the PdP was
allowed to operate openly when all other
political parties were outlawed.
1
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History of Egypt under the Muhammad Ali dynasty - Dual control
Without any efficient means of selfprotection and coercion at its disposal, it
had to interfere with the power, privileges
and perquisites of the local elite
1
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Zamindar - Mughal era
1
The courts gave them not only power and
status but some income as well by way of
fines, presents and employee
benefits|perquisites
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Lieutenant of the Tower of London
The 'Lieutenant of the Tower of
London' served directly under the
Constable of the Tower. The office was
appointed at least since the 13th
century. There were formerly many
privileges, immunities and perquisites
attached to the office. Like the
Constable, the Lieutenant was usually
appointed by letters patent, either for
life or during the King's pleasure.
1
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Bernard Levin - The Times
1
Among the perquisites of the Times
appointment were a company car and
a large and splendid office at the
paper's building in Printing House
Square, London
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Kings Langley Palace - History
The manor was transferred to Eton
College but reverted to the Crown, for
Henry VIII of England|Henry VIII conveyed
it upon Catherine of Aragon, whom he was
about to marry. John Russell, 1st Earl of
Bedford. was given custody of the royal
park at Kings Langley, one of many
perquisites he accumulated at the court of
Henry VIII.Hugh Prince, Parks in
Hertfordshire Since 1500, 2008:16.
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Doosan Bears - Fan Events
1
'Bear's Day' that started in the year of
July 24th of 2007 as a promotion,
continued to be an event held every
last Sunday of the month. (Saturdays
during 2004-2007):ko:두산 베어스
Promotions and perquisites as listed
are given on the 'Bear's Day'. 구경백, “
할인·이벤트로 관중 불러라”, 《문화일보
》,written 2004-07-23, found 2013-1128.
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Doosan Bears - Fan Events
The following promotions and
perquisites are given on the day.Lee
Jung Ho 'Doosan, start of 2009, start of
'Queen's day' event for female fans.',
2010-02-27.
[http://www.mydaily.co.kr/new_yk/ht
ml/read.php?newsid=20090227090620
2227]
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