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The present conditions and the problem of the Japanese model ESOP
https://osu.repo.nii.ac.jp/records/1300
https://osu.repo.nii.ac.jp/records/130098feb246-d7cb-4d98-920c-b525ae7c395a
名前 / ファイル | ライセンス | アクション |
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KJ00008484981.pdf (4.1 MB)
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Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2013-03-01 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The present conditions and the problem of the Japanese model ESOP | |||||
言語 | ||||||
言語 | eng | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | ESOP | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | employee stock-ownership plan | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | employee stockholder capitalism | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Kelso | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | corporate governance | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(英) | ||||||
en | ||||||
Article | ||||||
論文名よみ | ||||||
その他のタイトル | The present conditions and the problem of the Japanese model ESOP | |||||
著者名よみ |
コイズミ, シュウヘイ
× コイズミ, シュウヘイ |
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著者名(英) |
Koizumi, Shuhei
× Koizumi, Shuhei |
|||||
著者所属(英) | ||||||
en | ||||||
Faculty of Business Management, Osaka Sangyo University | ||||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | An ESOP (Employee Stock Ownership Plan) to assume U.S.A. origin, was the thing that a scheme was devised in 1956 by L. Kelso, but it was legislated by the ERISA method in 1974, and taxation system kind treatments spread in what was taken at a stretch between United States companies. The association of the employee makes a fund with the thing named the fault like the employee stock-ownership plan of our country, and this contributes a fund for the planned retirement bonus equivalency that a company will pay to the fund in the future, and the fund acquires a company's stock to the fund and borrowed money from the financial institution, and it is with a stockholder. There are still few ESOPs of the American model, but, in our country, the ESOP of the type that I put together with the conventional employee stocks society is gradually introduced. I propose the scheme and new role after having analyzed the problem of the Japanese model ESOP in this report. | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA12374546 | |||||
書誌情報 |
Annual research bulletin of Osaka Sangyo University 巻 5, p. 1-31, 発行日 2013-03 |