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Die steuerliche Behandlung der Gewährung von Aktienoptionen an Arbeitnehmer bei grenzüberschreitenden Sachverhalten : dargestellt anhand der Länder Deutschland, Schweiz, Österreich...
Walter, Michaela - 2006
unterschiedlichen Rechtslagen zur Besteuerung von Aktienoptionen beim Begünstigten in den betrachteten Ländern (Deutschland, Schweiz … tatsächlichen Optionsausübung grundsätzlich vergleichsweise günstiger als in Deutschland. Die differierenden steuerlichen Regelungen … Germany, Switzerland, Austria and Belgium. Because of the different fiscal treatment in these countries it is possible that …
Persistent link: https://www.econbiz.de/10009433685
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Investment Activity and Ownership Structure of Czech Corporate Farms
Curtiss, Jarmila; Latruffe, Laure; Medonos, Tomas; … - 2007
This paper aims at assessing the relationship between ownership structure, performance and investmentactivity. In particular it studies how behavioural differences between farms related to ownership structureinfluence farms' investment activity and thus their further development potential...
Persistent link: https://www.econbiz.de/10009445141
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THE EMERGENCE AND CONSEQUENCES OF STOCK-BASED COMPENSATION IN THE CONTEMPORARY FIRM: AN INSTITUTIONAL APPROACH TO THE ORGANIZATIONAL FOUNDATIONS OF INEQUALITY
Carberry, Edward J. - 2008
This dissertation explores the ways in which institutional organizational theory can enhance our understanding of how organizational structures that shape social inequality emerge, diffuse, and persist over time. More specifically, in three distinct papers, I examine the institutionalization of...
Persistent link: https://www.econbiz.de/10009466280
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Choice of Ownership Structure and Firm Performance: Evidence from Estonia
Jones, Derek C.; Kalmi, Panu; Mygind, Niels - 2003
In this paper we use rich panel data for a representative sample of Estonian enterprises to analyse diverse issues related to the determinants of ownership structures and ownership changes after privatisation. A key focus is to determine whether ownership changes are related to economic...
Persistent link: https://www.econbiz.de/10009477234
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How To Increase R&D in Transition Economies? Evidence from Slovenia
Domadenik, Polona; Prasnikar, Janez; Svejnar, Jan - 2006
Paper addresses the recent initiatives of EU Lisbon Agenda to increase level of R&D expenses in EU Member States by studying firm-level panel data in most advanced transition economy, Slovenia. Previous empirical literature - mainly cross-sectional - has tested the demand-pull hypothesis and...
Persistent link: https://www.econbiz.de/10009477356
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Successfully reshaping the ownership relationship by reducing ‘moral debt’ and justly distributing residual claims: the cases from Scott Bader Commonwealth and the John Lewis Partn...
Guidi, Marco G.D.; Hillier, Joe; Tarbert, Heather - 2010
This paper examines the issues relating to the most appropriate form of corporation ownership including organizational and cultural systems that will maximize the firm's value to society whilst maintaining a more sustainable market value. The paper argues that the maximization of firm value to...
Persistent link: https://www.econbiz.de/10009479470
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Effects of In-Group Bias in a Gift-Exchange Transaction: A Theory of Employee Ownership and Evidence from a Laboratory Experiment
Bergstresser, Keith David - 2009
This dissertation presents a behavioral model of employee ownership and an experimental examination of the model. Chapter 1 reviews literature on employee ownership, gift-exchange, social preferences in experimental economics, and in-group bias. The model of employee ownership, presented in...
Persistent link: https://www.econbiz.de/10009450796
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Mitarbeiter-Kapitalbeteiligung : ein Weg zur Verbesserung der Risikokapitalausstattung in mittelständischen Unternehmen
Kairies, Klaus - 1987
Persistent link: https://www.econbiz.de/10009433676
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Die Wirkung flexibler Entgeltkomponenten auf den Arbeitsmarkt unter Berücksichtigung betriebswirtschaftlicher Aspekte
Schlegtendal, Götz - 2003
, Erfolgsbeteiligung, Kapitalbeteiligung) auf der betriebs- und volkswirtschaftlichen Ebene. Ausgangspunkt ist dabei die Analyse der … Aspekte aus Sicht von Unternehmern und Arbeitnehmer dargestellt. Auf diesen Grundlagen aufbauend werden 3 Formen der … Arbeitslosigkeit abzubauen. Von der Verbindung zwischen Unternehmenserfolg und Entlohnung profitieren Arbeitnehmer, Unternehmen und …
Persistent link: https://www.econbiz.de/10009433720
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Economic internationalisation and the distribution of income : a comparison of the cases of Germany and the U.S.
Wacker, Ulrich - 2002
U.S.and Germany. The benchmark for assessing the empirical analyses theoretically is the general equilibrium framework … ofinternational trade theory. Focusing on general equilibrium frameworks stems from the insight that economicinternationalisation in … the form of international trade is a general equilibrium phenomenon and not only an exogenous shockthat can be analysed by …
Persistent link: https://www.econbiz.de/10009471731