Annotated outline

Annotated Bibliography

Weathington , B . L (2004 , December . Valuing benefits : an investigation into the perceived value of non-wage employee benefits . Doctoral dissertation , Department of Psychology , University of Houston , Houston Texas , United States . Retrieved September 1 , 2006 from ProQuest Digital Dissertations

p The study conducted by Barton L . Weathington proposes a tested conceptual distinction between the two widely used methodologies applied for evaluation of the benefit value attributed by company employees to non-wage benefits . The two approaches on which the author bases his investigation are the monetary measure principle , which attaches

feasible value to employee benefits , and the self-reporting technique that uses employee reported value on every benefit realized

Author concludes that the two methods - self reporting and monetary , are not as distinct as suggested by previous studies in the field . Going even further , the original model proposed for benefit perception and satisfaction should be modified . Finally , scholar presents a revised model to be applied with the two methods , outlines the beefits and explains how it was derived

Miller , J . E (2006 , Third Quarter . Pension and employee benefits code , ERISA , regulations as of January 1 , 2006 . Benefits Quarterly 22 (3 : 65 . Retrieved September 1 , 2006 from ProQuest

p Julia E Miller presents an overview of the five major studies conducted in the field of Human Resource management and employee benefits . Author outlines the results of the studies : a 600 organization wide study of organizations and their core activities with initiative to outsource a method to be used for effective portfolio diversification balancing both risk and reward a survey of 4 ,300 companies conducted in 2005 focusing on employee value of health care benefits regulations and provisions of ERISA and Internal Revenue code and their impact on employee benefits overview of the roles of an effective leader

Author provides an insightful overview of the recent publications that are worthy of consideration for company managers world wide

Utz , J . L (2006 , Fall . Representations , warranties , and covenants relating to employee benefits plan . Journal of Pension Planning and Compliance : 1-11 . Retrieved September 1 , 2006 from EBSCOhost

p John L Utz discusses sophisticated situations when companies are repurchased with consideration to the employee benefit plans currently practiced in that company . Normally , a buyer of a company requires a written notice from the current owner of a company that all benefit plans in the organization are in accordance with the legal requirements and regulations . As the situation is usually the other way around author critically analyzes the two ways in which buyers and seller can resolve the matter : allocation of financial responsibility , and a written notice of known risks

Both , a written notice and allocation of financial responsibility , have positive and negative sides . On one hand , full disclosure of risks is impossible , as there are always exceptions that are not covered in the written form therefore , risks associated with purchase of the company cannot be effectively allocated on the other hand , allocation of financial responsibility can be complicated as parties often cannot achieve consensus . Author provides practical suggestions on how to resolve the matter that favour both buyers and sellers

Marshall , J Heffes , E (2005 , November . Benefits : smaller - firm workers often getting less (Business Briefs . Financial Executive 21 (9 : 10 (1 . Retrieved September 1 , 2006 from InfoTrack One

p Jeffery Marshall and Ellen Heffes present the results of the recently conducted study that measured the degree of differences between employee benefit offered by large and small companies . The uniqueness of the study is that it provides quantitative results from the study conducted by the Small Business Administration (SBA ) Office of Advocacy

As pointed out by the authors , difference in access to retirement benefits between big and small companies is 40 percent the general rate of employee benefits provision tends to decline the average cost of health insurance premiums is the smallest among middle size companies (25 to 99 employees , the highest among large corporations (over 1 ,000 employees , and is relatively high for the smallest companies (fewer then 10 employees . The study has multiple implications for those interested in employee accessibility to non wage and wage benefits

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