Employee Stock Options In Germany

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Employee Stock Options In Germany

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Author : Nadia Dirks
language : en
Publisher: diplom.de
Release Date : 2003-10-10

Employee Stock Options In Germany written by Nadia Dirks and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-10-10 with Business & Economics categories.

Inhaltsangabe:Abstract: Companies located all around the world increasingly utilize stock options as a means of compensation for employees. Despite their widespread use it is still unknown why employee stock option plans are adopted, how their effectiveness is defined, and what influences their effectiveness. This master s thesis reports on an exploratory study undertaken on a sample of employees of the German IT company Network Appliance GmbH intended to answer exactly these questions. The aim of this study was to explore in an in-depth, descriptive fashion, the perspectives of employees receiving stock options as part of their compensation as they are as participants in the process - best situated to provide insights into the practical implications on the use and effectiveness of employee stock options. The qualitative methodology of the study allowed for the opinions and experiences of the employees to be heard and a rich picture of their perceptions on employee stock options was attained. The qualitative content analysis revealed a number of goals, which are associated with employees perceptions on why employee stock options are a part of their compensation, and which factors influence these goals effectiveness. An exploratory model of the use and effectiveness of employee stock options has been deducted from these findings, which enables managers and researchers to obtain a better understanding of this means of compensation. Even though research on compensation structures is typically explained by agency theory, the findings of this thesis suggest that no single theory provides a comprehensive explanation of the use and effectiveness of ESOs. Although the existence of a gap between employee and shareholder interests may lead some companies to adopt an employee stock option plan as suggested by agency theory, it is unlikely to be the only reason. Reality seems to be more complex than anticipated by guiding theory in this stream of research, therefore this study suggests that several theoretical frameworks complementing each other, such as human resource management, social exchange, tournament, social comparison, expectancy, managerial discretion, an institutional theory, are needed to fully grasp the use and effectiveness of employee stock options. Inhaltsverzeichnis:Table of Contents: Management SummaryII ReferencesIII Table of ContentsVIII 1.Introduction1 1.1Introduction1 1.2Problem indication1 1.3Problem2 1.4Research [...]

Key Aspects Of German Employment And Labour Law

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Author : Jens Kirchner
language : en
Publisher: Springer Science & Business Media
Release Date : 2010-06-16

Key Aspects Of German Employment And Labour Law written by Jens Kirchner and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-06-16 with Law categories.

This publication gives an overview of all key aspects of German labour and employment law as well as adjoining fields. Legal professionals with expert knowledge and many years of experience explain the legal basis of these aspects of German law, point out typical practical problems and suggest solutions to those problems. In addition, examples are given on how to best manage legal pitfalls to minimize risks. This book translates employment and labour law for foreign in-house counsels and human resources managers at international companies and provides a clear understanding of the complex legal regulations in Germany. All three editors of the book, Dr. Jens Kirchner, Pascal R. Kremp and Michael Magotsch, are key legal professionals working at the Frankfurt office of DLA Piper, one of the largest legal services providers in the world (www.dlapiper.com), with national and multinational clients. Their experience includes the management of cross-border restructurings, outsourcing and transfer of undertaking measures, as well as the management of national and multi-jurisdictional merger and acquisitions projects, including post-merger integration processes.

Country Compatible Incentive Design

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Author : Marjaana Gunkel
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-12-10

Country Compatible Incentive Design written by Marjaana Gunkel and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-10 with Business & Economics categories.

Based on an empirical study among employees of a multinational corporation (MNC) in Germany and the USA, Marjaana Gunkel shows that the employees in these countries have different preferences regarding incentives and that incentive plans designed for one country are not always effective in others. In addition, the author presents an explorative study of employee groups in China and Japan and gives advice for designing appropriate compensation schemes for employees of MNC in different countries.

The Executive Remuneration Review

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Author : Arthur H. Kohn
language : en
Publisher:
Release Date : 2012

The Executive Remuneration Review written by Arthur H. Kohn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Executives categories.

Valuing Employee Stock Options

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Author : Johnathan Mun
language : en
Publisher: John Wiley & Sons
Release Date : 2004-10-13

Valuing Employee Stock Options written by Johnathan Mun and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-10-13 with Business & Economics categories.

A comprehensive guide to understanding the implications andapplications of valuing employee stock options in light of the newFAS 123 requirements Due to the new requirements of the Proposed Statement of FinancialAccounting Standards (FAS 123) released by the Financial AccountingStandards Board (FASB)-namely the fact that employee servicesreceived in exchange for equity instruments be recognized infinancial statements-companies are now scrambling to learn how tovalue and expense employee stock options (ESOs). Based on authorDr. Johnathan Mun's consulting and advisory work with the FASBconsulting projects with several Fortune 500 firms, ValuingEmployee Stock Options provides readers with a comprehensive lookat this complex issue. Filled with valuable information on binomial lattice andclosed-form modeling techniques, Valuing Employee Stock Options canhelp financial professionals make informed decisions whenattempting to ascertain the fair-market value of ESOs under the newrequirements. Johnathan Mun, PhD, MBA, MS, CFC, FRM (San Francisco, CA), is VicePresident of Analytical Services at Decisioneering, Inc., themakers of Crystal Ball analytical software. He is also the authorof Applied Risk Analysis (0-471-47885-7), Real Options Analysis(0-471-25696-X), and Real Options Analysis Course (0-471-43001-3),all of which are published by Wiley.

Tax Planning And Corporate Responsibilities Of Boardmembers Perspectives For Companies In Germany The Netherlands Spain And The United Kingdom

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Author : Wiggin Group
language : en
Publisher: Springer
Release Date : 1995-09-19

Tax Planning And Corporate Responsibilities Of Boardmembers Perspectives For Companies In Germany The Netherlands Spain And The United Kingdom written by Wiggin Group and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995-09-19 with Business & Economics categories.

Multinational companies are increasingly assigning their employees to foreign countries, either temporarily or permanently. The selection of countries in which the companies invest is partly dependent on the treatment that their employees receive. This publication deals with the most important aspects of the legislation on this subject, covering four EU countries: The Netherlands, Germany, Spain And The United Kingdom. In particular, it handles the question of the liability of members of the Board of Management or the Supervisory Board And The various aspects of the taxation of employees in these countries. Special attention is given to tax planning techniques, particularly the advatages and disadvantages of granting stock options and share participation to employees.

Employee Stock Option Compensation

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Author : Florian Wolff
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06

Employee Stock Option Compensation written by Florian Wolff and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.

Florian Wolff analyses how executives perceive their stock options and how their personal expectations and risk preferences affect the value they assign to them. He shows that stock options may be worth their money because people behave irrationally.

Model Tax Convention On Income And On Capital 2017 Full Version

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-04-25

Model Tax Convention On Income And On Capital 2017 Full Version written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-04-25 with categories.

This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...

Labour And Employment Compliance In Germany

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Author : Gerlind Wisskirchen
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2023-09-25

Labour And Employment Compliance In Germany written by Gerlind Wisskirchen and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-09-25 with Law categories.

Detailed attention to compliance with labour and employment laws is crucial for success in setting up business in a foreign country. This book – one of a series derived from Kluwer’s matchless publication International Labour and Employment Compliance Handbook – focuses on the relevant laws and regulations in Germany. It is thoroughly practical in orientation. Employers and their counsel can be assured that it fulfills the need for accurate and detailed knowledge of laws in Germany on all aspects of employment, from recruiting to termination, working conditions, compensation and benefits to collective bargaining. The volume proceeds in a logical sequence through such topics as the following: • written and oral contracts • interviewing and screening • evaluations and warnings • severance pay • reductions in force • temporary workers • trade union rights • wage and hour laws • employee benefits • workers’ compensation • safety and environmental regulations • immigration law compliance • restrictive covenants • anti-discrimination laws • employee privacy rights • dispute resolution • recordkeeping requirements A wealth of practical features such as checklists of do’s and don’ts, step-by-step compliance measures, applicable fines and penalties, and much more contribute to the book’s day-to-day usefulness. Easy to understand for lawyers and non-lawyers alike, this book is sure to be welcomed by business executives and human resources professionals, as well as by corporate counsel and business lawyers.

International Employee Equity Plans

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Author : Mary K. Samsa
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2003-01-01

International Employee Equity Plans written by Mary K. Samsa and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-01-01 with Law categories.

World Law Group Series Volume 4 Although the economic downturns of 2001 and 2002 have threatened to dampen enthusiasm for employee equity participation in business enterprises, such plans continue to be offered by employers in nearly all major national jurisdictions. The time is ripe, in fact, to clarify and elucidate the legal complexities of extending such plans across borders to employees working in other countries. This is the first book to provide in-depth, country-by-country coverage of the national law issues that must be considered by an employer implementing (or considering the implementation of) a multinational employee equity plan. For each of thirty countries, International Employee Equity Plans presents a detailed survey of applicable law, trends, and customs affecting employee participation. Each chapter is written by practicing employment lawyers in that particular jurisdiction, ensuring that the critical issues, potential pitfalls, and likely changes are incisively dealt with. Among the matters described and analysed for each country are the following: the most advantageous (and disadvantageous) types of plans; relevant securities offering rules; all legal compliance steps; available exemptions and reliefs and the conditions upon which they are offered; the fine line between and¿informingand¿ and and¿advisingand¿; taxation of employee benefits and other tax rules; and the extent to which local courts will recognize foreign law in all pertinent matters. The wealth of guidance and information in this book will help many more organisations to follow the lead of those companies that have already achieved remarkable success in this important area of international business. Legal practitioners, in-house counsel, human resources executives and others involved in implementing employee equity plans have here a detailed and user-friendly handbook covering the most important jurisdictions. The World Law Group is a network of independent law firms located in most of the world's major commercial cities. Each World Law Group memebr firm has been selected for its excellent business reputation, its dept of commitment to international practice and its ability to assist other member firms in their national dealings. For more information, please visit http://www.theworldlawgroup.com.