Employee stock options - new valuation responsibilities and planning opportunities
Article Abstract:
Employee stock options, while diluting equity, help companies conserve cash. The Financial Accounting Standards Board (FASB) draft is aimed at formulating a single standard for determining "fair value". The need for companies to accurately estimate the compensation expense for improving the bottom line and increase shareholder value are also explained.
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 2004
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Supreme court review: evidence of discrimination - mixed motive
Article Abstract:
Circumstantial evidence can be considered for concluding that an employer has used a forbidden consideration in an adverse employment decision. This was the ruling by the Supreme Court in Desert Palace, Inc., d.b.a. Caesars Palace Hotel & Casino, Petitioner v. Costa case where the company terminated the services of Catharina Costa.
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 2004
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Tax issues: VEBAs - ordinary and necessary expenses - deductions and constructive dividends
Article Abstract:
Contributions into voluntary employee benefit program plans (VEBAs) were not ordinary and necessary business expenses. This was the ruling by the Fifth Circuit Court of Appeals in the Neonatology Associates, PA. v. Commissioner of Internal Revenue, case.
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 2004
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- Abstracts: Employee participation and assessments of support for organizational policy changes. Unionism and changing employee views toward work
- Abstracts: Reskilling when disability strikes. A springboard to equal opportunities. Tony Sadler: director of group human resources, Minet Holdings PLC
- Abstracts: Social policy state of play. New accord at Siemens secures jobs and increases. Collective agreements in place in temporary work sector
- Abstracts: Guidance on corporate social responsibility: A special report from the European Agency
- Abstracts: A study of the employment system of Japanese multinational retailers in Hong Kong. Applying employment systems theory to the analysis of national models of HRM