Employee Bonuses and Financial Performance in Tourism Industry: a Panel Quantile Regression Approach

研究提出一個改良式欄位基礎資料模式，再搭配由網路編碼（Network Coding）原理建立的穩健性雲端備援機制，建構出一個可以提高搜尋速度和容錯能力的雲端架構，以達到系統較佳的執行效率，並確保使用者在雲端儲存的資料完整性和資料可還原性。經由本研究實驗證明，在資料矩陣的空間使用率少於50%時，改良式欄位基礎資料模式比欄位基礎資料模式減少了41%的搜尋時間。另外，在容錯需求不變的情況下，針對不同的資料欄位數和允許故障數，我們所提出的備援機制比傳統備份機制所需的儲存空間分別節省了至少33%和50%。 This study proposed a framework which is composed of a modified column-based data model and a backup mechanism by using network coding to enhance the retrieval speed and the fault tolerance of cloud storage for the integrity and reusability of user data in cloud storage. In experiments, the modified column-based data model used less 41% retrieval time than the traditional column-based data model when the space utilization rate of the data matrix was less than 50%. When the fault tolerance requirements were the same, the proposed backup mechanism saved 33% and 50% more spaces than the traditional backup mechanism according to different column bases and allowable machine faults respectively.

Employee attitudes, performance and behavior are particularly important in the tourism industry, because most of the related services are based on staff performance and face-to-face interactions with customers. This study thus examines whether paying bonuses can provide an incentive to motivate employees to make extra efforts that will then improve company performance. In view of the inconsistent empirical findings in the literature and the limitations of least squares regressions, this study adopts a quantile regression method that combines fixed effects models to address this gap in the literature and provide a different perspective with regard to the relationship between employee bonuses and financial performance. According to the empirical results, quantile regression can indeed overcome the problems of over- or underestimating that arise from least squares regression. For all quantiles this paper finds a uniformly significant positive relationship between employee bonuses and accounting measures of financial performance in the tourism industry.