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91.
Brian A. Maris JoMae Maris Tyler T. Yang 《Journal of Business Finance & Accounting》2003,30(5-6):669-698
The IASC recently recommended that employee compensation in the form of stock options be measured at the 'fair value' based on an option pricing model and the value should be recognized in financial statements. This follows adoption of SFAS No. 123 in the United States, which requires firms to estimate the value of employee stock options using either a Black‐Scholes or binomial model. Most US firms used the B‐S model for their 1996 financial statements. This study assumes that option life follows a Gamma distribution, allowing the variance of option life to be separate from its expected life. The results indicate the adjusted Black‐Scholes model could overvalue employee stock options on the grant date by as much as 72 percent for nondividend paying firms and by as much as 84 percent for dividend paying firms. The results further demonstrate the sensitivity of ESO values to the volatility of the expected option life, a parameter that the B‐S model or a Poisson process cannot accommodate. The variability of option life has an especially big impact on ESO value for firms whose ESOs have a relatively short life (5 years, for example) and high employee turnover. For such firms, the results indicate a binomial option pricing model is more appropriate for estimating ESO value than the B‐S type model. 相似文献
92.
In this paper we use the Cox, Ingersoll, and Ross (1985b) single-factor, term structure model and extend it to the pricing of American default-free bond puts. We provide a quasi-analytical formula for these option prices based on recently established mathematical results for Bessel bridges, coupled with the optimal stopping time method. We extend our results to another interest rate contingent claim and provide a quasi-analytical solution for American yield option prices which illustrates the flexibility of our framework. 相似文献
93.
目前,法学界对"税权"概念的概括力和抽象性仍存有争议,然而,"税权"概念之于税法,犹如"权利(力)"概念之于理论法学,是重要而真实的。税权理应作为税法规范的价值核心和税法实践的理论起点,税权的"权力"定位使得其分权制衡尤显必要。税权行使的事前规制倚仗纵横细分下的制衡:横向上税立法权与税执法权分立;纵向上中央税权与地方税权并存。税权滥用的事后规制则有正当行使受阻的救济与不当滥用引起的诉讼。 相似文献
94.
张云臻 《太原城市职业技术学院学报》2010,(10)
文章采用文献资料、调查、实证研究等方法,对福建体育职业技术学院健身实训基地建设的现状进行研究。结果表明:基地定位不明确、课堂所学与实训内容联系不够紧密、管理混乱是基地建设存在的主要问题。据此提出完善基地功能、合理整合课程资源、明确部门分工与职责、突出特色服务等建议,并对实训基地建设远期设想与规划做了展望。 相似文献
95.
This article investigates whether and to what extent retirement changes health behaviour. For identification we use an instrumental variable approach that exploits exogenous variations in the early and normal retirement ages within and across 10 European countries. Our results reveal that among those who abstained from alcohol and vigorous or moderate exercise at baseline, retirement increased those activities. Non-smokers did not increase smoking upon retirement. Retirement led to less smoking for those who smoked before retiring. It also brought about an increase in vigorous exercise for those who had the behaviour at baseline. These results further vary by a person’s job type, but less so with respect to gender or geographic region. Overall, our findings provide new empirical evidence on the causal link between retirement and health behaviours and how such link relates to four sources of individual heterogeneity: gender, European geographic region, job type and baseline health behaviour. 相似文献
96.
This paper investigates the health status of the population in a transition economy. Against a background of falling living standards compounded by the widening income inequality a deterioration of health status has been outlined. Drawing upon a consumer survey carried out in the capital Bucharest, risk factors are highlighted. Respondents’ age, income, and health motivation are the most significant variables which differentiate between smokers and non-smokers. Respondent’s age and sex are significant factors predicting the physical exercise status. Additionally, respondent’s level of education is a significant predictor of the time spent on physical exercise. The implications of the study for health policy makers are finally discussed. 相似文献
97.
目的:研究体育舞蹈对老年男性下肢等长肌力的影响及对肌力下降的预防和康复治疗作用。方法:在问卷调查的基础上,筛选20名参与体育舞蹈健身运动2年以上的老年人为体育舞蹈组,20名无体育舞蹈和其它健身运动的老年人为对照组。结果:与老年对照组相比,老年体育舞蹈组的下肢等长肌力显著增大(P<0.01)。结论:老年人下肢等长肌力显著下降;体育舞蹈有助于改善下肢等长肌力持续收缩时间,增强等长肌力,对老年性下肢等长肌力下降具有预防和康复治疗作用。 相似文献
98.
Research on embodiment shows that bodily states influence affect and cognition, but embodiment theories have hardly been applied to risk research. Understanding how the bodily state of being physically active interferes with accurate risk judgments is especially important in risky activities, such as risk sports or even biking in the city. The present investigation consisted of two field studies (Study 1, N = 45; Study 2, N = 110) and one experimental study (Study 3, N = 44) examining the influence of physical activity on risk judgments. In Study 1, backcountry skiers judged risks of backcountry skiing while on tour and in Study 2 indoor climbers judged climbing risks. In Study 3, participants were riding on a stationary bicycle in the laboratory and judged risks related and unrelated to that activity. It was found that physical activity can decrease the perceived likelihood of risks, both related and unrelated to the activity, and that this effect is moderated by experience. 相似文献
99.
100.
Serious leisure and social world theory provide a framework to qualitatively examine a small number of yoga participants with regard to their social world connections and propensity to engage in event tourism. Semi-structured interviews were conducted with a purposeful sample of 15 yoga practitioners in Brisbane, Australia. For most devotees, yoga was regarded as serious leisure with a social world in which highly involved ‘actors’ participated in a range of ‘insider’ capacities. Social engagement was a strong motivator and having friends involved with, and building strong friendships through yoga was a common denominator. It was found that there was a strong association between the social world of yoga and event tourism, and a new model titled the ‘yoga devotee career trajectory’ was developed. Yoga was considered to be a unique and personal journey which became a complete lifestyle involving continuous learning and self-exploration. Theoretical and future research implications were also discussed. 相似文献