Thesis (Ph. D.)--Florida State University, 2004. / Advisor: Dr. Richard M. Morton, Florida State University, College of Business, Dept. of Accounting. Title and description from dissertation home page (viewed June 15, 2004). Includes bibliographical references.

No description available.

Univ., Diss.--Louvain, 2004.

No description available.

No description available.

Thesis (Ph. D.)--Cornell University, 1994. / Vita. Includes bibliographical references (leaves 371-380).

Thesis (Ph. D.)--Yale University, 1986. / Includes bibliographical references (p. 457-473).

The full title of my Master's degree thesis is Partner's Profit Sharing Right in Various Forms of Companies The aim of my thesis is to analyse the existing regulation governing the right to a share in profits in various kinds of companies, compare it with the amended law, which is already relevant, but still not in force. In the legal regulation concerning the profit sharing right there are still many questions that have not been described and solved in legal literature. There are also some issues that have been already solved by authors, but there are different expert's opinions on such issues. In my thesis I have attempted to compare all these opinions with the wording of the law. The thesis consists of twelve main chapters, including an introduction and conclusion of my thesis. Chapter One, Profit Sharing Right to Profit Share - basic definition deals with the meaning and importance of the profit sharing right. Chapter Two "Legal Sources" defines statutes and other legal sources to which the thesis refers. It specifies main acts important...

This study investigated the factors that influence the adoption of ESOPs in Nigeria. Furthermore, the study investigated the influence of the adoption of ESOPs on organisational performance, employee retention and employee commitment. The study results reveal that trade union responsiveness, reforms, awareness of employee benefits and taxation implication positively influence the adoption of ESOPs based on transparency. The results in this study further reveal that trade union responsiveness, takeovers, reforms, awareness of employee benefits and taxation implication effectively influence the adoption of ESOPs based on two-way communication. In addition, the study results reveal that trade union responsiveness, takeovers, reforms, awareness of employee benefits and trust positively influence the adoption of ESOPs based on empowerment. The study further reveals that adoption of ESOPs based on transparency, two-way communication and empowerment leads to organisational performance, employee retention and employee commitment. This study, being the first of its kind in Nigeria, filled the gap that existed in the Nigerian literature in respect of the awareness and adoption of ESOPs. This study provides literature and theoretical model that can be used as a foundation by organisations and the government to start up the adoption of ESOPs. This study showed that ESOPs is beneficial to boost the economy, enhance desired organisational outcomes (organisational performance, employee retention and employee commitment) and meet the financial and retirement needs of employees. However, for organisations and employees to enjoy the full benefits of ESOPs, underlying forces such as, trade union responsiveness, takeovers, reforms, awareness of employee benefits, trusts and taxation implication must be taken into account. Furthermore, the adoption, implementation and operations of ESOPs will be successful management, trade union leaders and employees utilise strategies such as, transparency, two-way communication and empowerment.

When a property is in need to get access to a facility with a certain purpose – e.g. an access road to the property – the Swedish legislation states that it under some certain conditions is possible to establish the facility compulsory on another property. When a compulsory acquisition occur the legislation also states that the owner of the property that surrender land for the facility shall get compensated for the intrusion the facility makes on his or her property. The cardinal rule to determine the compensation level for these cases – when the Swedish Joint Facilities Act applies – is that the compensation level shall be based on the decrease in market value i.e. the damage that the facility causes on the acquired property plus an equitable share of the benefit that the facility causes for the properties that get access to the facility. These situations are in general speaking named profit sharing cases. Further states the travaux préparatoires that the distribution of the profit shall be equitable with guidance of the distribution that had occurred in a “normal” voluntary agreement between the involved parties (prop. 1991/92:127 s. 69). To be able to apply the legislators requirements of equitable and “normal” voluntary agreement in a real situation there are a number of methods that can be used to decide the compensation level. A problem with these methods is that it’s not always obvious a priori which method that should be used for a certain facility. A risk that occurs when it’s not clearly defined which method that shall be used in a certain situation is that substantially different levels of compensation can occur in different cases, even if the purpose with the facility is the same. For these cases when it’s not a priori defined which method that shall be used it’s up to the cadastral surveyor – after his or her preferences regarding what can be seen as equitable – to decide in the particular case which compensation level that best correspond to the legislators requirements of an equitable and “normal” voluntary agreement. With this said, there is an obvious risk that similar situations and cases get treated unequal from a compensation perspective according to which method the cadastral surveyor chose to apply. With respect to the problem description above, the purpose of this thesis have been to investigate how the compensation legislation in the Joint Facilities Act are applied or can be applied by the cadastral authority in joint facility procedures. The investigation was performed through a study of procedure acts from the cadastral authority. / När en fastighet har ett behov av att få tillgång till en viss typ av anläggning – t.ex. en utfartsväg från fastigheten – finns möjligheter att inrätta anläggningen tvångsvis på en annan fastighet. När tvångsvisa ianspråktaganden sker är den fastighetsägare som upplåter mark för anläggningen berättigad till ersättning. Huvudprincipen för att bestämma ersättningen i dessa fall – när anläggningslagen tillämpas – är att ersättningen dels ska bestå av marknadsvärdeminskningen som anläggningen orsakar, dels en skälig del av den värdeökning som sker hos den eller de fastigheter som får tillgång till anläggningen som inrättas. Dessa situationer brukar benämnas vinstfördelningsfall. Vidare har lagstiftaren uttalat att fördelningen av värdeökningen ska ske på ett skäligt sätt med ledning av den fördelning som hade blivit fallet vid en ”normal” frivillig överlåtelse parterna emellan (jmf. prop.1991/92:127 s. 69). För att kunna tillämpa lagstiftarens uppställda krav om skälighet och ”normal” frivillig överlåtelse i en praktisk situation finns ett antal metoder som kan tillämpas för att bestämma den totala ersättningen. Ett problem med dessa metoder är att det på förhand inte sällan är helt självklart vilken metod som har företräde framför en annan. En risk är då att väsentligt olika ersättningsbelopp utgår för anläggningar med liknande ändamål eftersom ersättningsnivåerna metoderna emellan ofta skiljer sig åt relativt mycket. För dessa mer oklara fall är det upp till förrättningslantmätaren – efter dennes preferenser gällande skälighet – att i det enskilda fallet avgöra vilken ersättningsnivå som är skälig och motsvarar en ”normal” frivillig överlåtelse. Det finns därmed en uppenbar risk att likande situationer kan behandlas olika ur ett ersättningsperspektiv beroende av vilken metod förrättningslantmätaren väljer att tillämpa. Förevarande arbete har av denna anledning undersökt hur Lantmäterimyndigheten i praktiken tillämpar ersättningslagstiftningen när anläggningar inrättas enligt anläggningslagen. Huvudsyftet med arbetet har formulerats som att undersöka hur ersättningslagstiftningen i anläggningslagen tillämpas eller kan tillämpas av LM vid anläggningsförrättningar. Undersökningen genomfördes genom att studera förrättningsakter där det fanns ett officialbeslut och/eller en officialutredning i ersättningsfrågan