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The intrinsic value approach amortizes over the life of the option, the difference between the stock price on the date of the grant and the exercise price of the option. The fair market value approach amortizes over the life of the option, the market value of stock options on the date of the grant. These approaches do not reflect the changes in the option–based compensation cost after the grant date. This paper proposes an economic cost approach that not only adjusts for the changes in the value of the options during its life but also records the issuance of the stock at fair market value on the exercise date. 相似文献
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Manage your human sigma 总被引:1,自引:0,他引:1
If sales and service organizations are to improve, they must learn to measure and manage the quality of the employee-customer encounter. Quality improvement methodologies such as Six Sigma are extremely useful in manufacturing contexts, but they're less useful when it comes to human interactions. To address this problem, the authors have developed a quality improvement approach they refer to as Human Sigma. It weaves together a consistent method for assessing the employee-customer encounter and a disciplined process for managing and improving it. There are several core principles for measuring and managing the employee-customer encounter: It's important not to think like an economist or an engineer when assessing interactions because emotions inform both sides' judgments and behavior. The employee-customer encounter must be measured and managed locally, because there are enormous variations in quality at the work-group and individual levels. And to improve the quality of the employee-customer interaction, organizations must conduct both short-term, transactional interventions and long-term, transformational ones. Employee engagement and customer engagement are intimately connected--and, taken together, they have an outsized effect on financial performance. They therefore need to be managed holistically. That is, the responsibility for measuring and monitoring the health of employee-customer relationships must reside within a single organizational structure, with an executive champion who has the authority to initiate and manage change. Nevertheless, the local manager remains the single most important factor in local group performance. A local manager whose work group shows suboptimal performance should be encouraged to conduct interventions, such as targeted training, performance reviews, action learning, and individual coaching. 相似文献
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Jaime?R.?Alvayay Charles?Harter WM.?Steven?SmithEmail author 《Review of Quantitative Finance and Accounting》2005,25(4):383-411
A participating mortgage is a loan in which a lender accepts a below-market coupon rate in return for a share (participation)
in the cash flows generated by income-producing real property. The cash flows provided by participation are classified as
contingent interest and are intended to compensate the lender for additional risk exposure as well as the reduction in coupon
rate. In this paper, we present a partial equilibrium wealth-maximizing model to estimate the extent of lender participation
and an analysis of the factors affecting it. The results of formal comparative statics analysis show that the lender's percentage
participation is, in general, positively related to changes in the loan-to-value ratio and threshold cash flows above which
participation is payable. Among yet other results, a change in the contracted loan life has an ambiguous effect on the lender's
percentage participation. Then, in an effort to resolve ambiguities in the comparative statics results, we employ a numerical
procedure in conducting sensitivity analyses. This allows us to estimate percentage participation levels, and their elasticities,
under various assumptions regarding the underlying factors.
JEL Classification: G21, C65 相似文献
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Lafayette G. Harter Jr. 《Journal of economic issues》2013,47(1-2):63-73
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