This article deals with the accounting aspects of ESOPs. Though the primary authoritative guidance on accounting for ESOPs is still SOP76-3, “Accounting Practices for Certain Employee Stock Ownership Plans,” ESOPs have mushroomed in complexity since its issuance. Accordingly, many issues have arisen in practice that were not addressed by this SOP. Some of these areas have been addressed by the FASB's Emerging Issues Task Force; the AICPA also is in the process of re-examining its position. Specific controversial accounting areas explored in this article include the sponsoring company's ESOP debt recognition, expense recognition, treatment of dividends, and EPS considerations. A particular point of controversy appears to be whether companies should use historical cost or current value in calculating compensation expense. 相似文献
ABSTRACTWe examine the role of parent-firm characteristics in affiliate activities, including local sales, exports to Korea, and exports to third countries. We find that parent-firm characteristics apparently affect the selling behaviors of affiliates. First, affiliate local sales increase with higher research and development (R&D) intensity and capital intensity but with lower parent wages. Affiliate exports to Korea decrease with higher capital intensity and lower wages, and affiliate exports to third countries rise with higher R&D intensity. We also analyze the extent to which affiliate activities are influenced by country and industry characteristics, and the results coincide with those of conventional motivations for foreign direct investment (FDI). 相似文献
Aims: The objective of this study was to quantify the current and to project future patient and insurer costs for the care of patients with non-small cell lung cancer in the US.
Materials and methods: An analysis of administrative claims data among patients diagnosed with non-small cell lung cancer from 2007–2015 was conducted. Future costs were projected through 2040 based on these data using autoregressive models.
Results: Analysis of claims data found the average total cost of care during first- and second-line therapy was $1,161.70 and $561.80 for patients, and $45,175.70 and $26,201.40 for insurers, respectively. By 2040, the average total patient out-of-pocket costs are projected to reach $3,047.67 for first-line and $2,211.33 for second-line therapy, and insurance will pay an average of $131,262.39 for first-line and $75,062.23 for second-line therapy.
Limitations: Claims data are not collected for research purposes; therefore, there may be errors in entry and coding. Additionally, claims data do not contain important clinical factors, such as stage of disease at diagnosis, tumor histology, or data on disease progression, which may have important implications on the cost of care.
Conclusions: The trajectory of the cost of lung cancer care is growing. This study estimates that the cost of care may double by 2040, with the greatest proportion of increase in patient out-of-pocket costs. Despite the average cost projections, these results suggest that a small sub-set of patients with very high costs could be at even greater risk in the future. 相似文献
ABSTRACT The objective of this article is to establish a dialogue between the recent ‘Industry 4.0’ (I4.0) literature and evolutionary neo-Schumpeterean studies about techno-organizational paradigms. In that direction, we wonder whether I4.0 constitutes a new paradigm, as it is assumed by the first group of literature, or it represents – until the moment – an intensification of key features of the information and communication technology (ICT) paradigm, following the second group of studies. Some questions are raised about the implications of I4.0 for developing countries (DEC), afterwards. Specifically, we reflect on the possibilities of these countries to identify and take advantage of new windows of opportunity, opened by the development and diffusion of these technologies. In this regard, the review of recent Latin American experience raises strong concerns regarding I4.0 as a new source of intra- and international heterogeneity, linked to the severe difficulties these countries have in appropriating these technologies in the form of productivity gains and quasi-rents. It seems that this is partially derived from weak technological, organizational, and connectivity capabilities paths of accumulation between institutions and actors. 相似文献
The article examines relative wages of immigrants in Spain, with a particular focus on the impact of the Great Recession. The empirical analysis is restricted to men and is based on matched employer‐employee microdata and the decomposition techniques of Juhn et al. (1991, 1993) and Fortin et al. (2011). Our results show that the significant native‐immigrant wage gap that exists both in terms of average wages and of differentials along the wage distribution is essentially explained by differences in the endowments of observed characteristics so that, in general, immigrants tend to receive a similar wage treatment than Spaniards with analogous observed attributes. On the other hand, the Great Recession has had a noticeable impact on the relative wages of immigrants, given that the significant increase of the native‐immigrant wage gap observed during the previous expansionary period was mitigated during the economic downturn due to composition effects arising from the severe employment destruction pattern. 相似文献
This paper addresses the case of the Professional Institute of the Southern Region (IPRES), an institute of higher education in the State University of Morelos, with the aim of showing the measurement results of organizational climate before and after the change of the principal to know some internal features and describe the organizational climate of workers' perception in a transition stage; besides, the influence of the current director's leadership is analyzed in the achievement of organizational goals and how the perception of organizational climate or working environment can be affected by female leadership is also dealt with. In Mexico, there are more and more women running various organizations, including those belonging to the field of education, and universities are no exception. On the other hand, the type of leadership being exercised can promote or hinder the proper performance of the institute and may be a factor of distinction and influence the behavior of those who integrate it; therefore, knowing how it works provides feedback about the processes that determine organizational behavior and the working environment. 相似文献
This paper examines the influence of internal barriers on the relationship between the organizational capability of stakeholder integration and proactive environmental strategies. We adopt a moderate hierarchical regression model to test the hypotheses using data from a sample of 73 managers in the business education industry. The paper contributes to stakeholder theory by showing that stakeholder integration positively influences the development of proactive environmental strategies when managers perceive internal barriers to the development of such strategies. This article also explores an ethical dilemma—managers may use the stakeholder integration capability to support their own interests rather than to benefit stakeholders. 相似文献
This qualitative, case-based research investigates the most relevant traits shown by several new, export-involved born-global
firms and their entrepreneurs-managers versus other more traditional and also recently-established exporting SMEs in a specific
geographic region inside Spain. More concretely, we aim to shed light on the type of factors and specific conditions underlying
the emergence and further expansion of born-global exporters, as compared to other counterparts, which do not share their
rapid internationalising character from inception. From our cross-comparison of four firm cases investigated in this setting
against a number of factors generally associated with the born-global or gradual internationalisation paths, our results indicate
that both constitute two consistent and distinctive patterns of international development. Another relevant finding in this
research is that born globals seem indeed to be more entrepreneurial regarding their export entry behaviour into foreign markets
than gradual exporters. Relevant academic, managerial, and policy-making implications are also outlined from these results. 相似文献