1. Stock option schemes are not available either.

2. The Company has other stock option plans in which former employees of the Ultramar Group participate.

3. Employee stock option plans are also not addressed.

4. This article introduces briefly the stock option incentive plan.

5. So yearly salary system and incentive stock option are the main forms of manager income distribution system.

6. Incentive stock option as an institutional arrangement has its important theoretical basis.

7. The effectiveness of incentive stock option is discussed in this thesis both theoretically and empirically, which could provide references for other types of research institutes.

8. Stock option motivation is an effective motivation method for our country software enterprise.

9. So, application of stock option in a creative way to incent is very essential.

10. Stock option is an efficient distribution and prompting system that enterprises have proved in many countries.

11. Firstly, the present situation of stock option followed by its characteristics is introduced.

12. This Stock Option is the nontransferable option to particular employees such as managers, which is set by the company.

13. Describe open-book management and employee recognition, pay-for-performance, and stock option programs.

14. So in 1994 he started a stock option aa state - owned Chinese compa ny.

15. He made a huge profit from the sale of shares purchased in January under the company's stock option program.

16. Each company has granted the other a 19 % stock option.

17. The Black-Scholes model is prized because it measures the fair value of stock option contracts.

18. Can Backdating Explain the Abnormal Returns around Taiwanese Employee Stock Option Grants?

19. The end of this text is put forward the policy and suggestion to the question that exists in the stock option market of our country.

20. Many documents and researches suggest that compensation costs related to employee stock option should be deduced from pre- tax income though there is still no relative law in china.

21. This, even as analysts are questioning whether Jobs will be caught up in the stock option backdating controversy at Apple.

22. Has been recognized as most responsible for FASB 123, or Stock Option Expensing on the GAAP Income Statement .

23. Stock option is an indispensable instrument for investing and financing. But we do not have a real stock option market in China due to various restricts.

24. These companies have more chance to grow, and the stockholders and the board are hard to define the properness of the activities of the executives, and are inclined to apply executive stock option.

25. However, suspicion was raised on Bush's eight-month delay in filing with the relevant authorities on his stock option trade when he served as a director of Harken Energy Corp. in Texas ten years ago.

26. China's combination of the actual status quo from the outside, the two sides of the internal analysis of the stock option incentive mechanism and a precondition for the use of the difficulties.

27. The accounting treatment for ESO mainly includes the recognition, measurement and report of stock option.

28. Based on Chinese tax code this paper discusses the influence of employee stock option deductions on corporate marginal tax rate and debt policy.

29. In order to promote and regulate the extension of our system of Employee Stock Option, a set of tax policies should be set up.

30. The last part of the thesis talk about accounting issue of Executive stock option.

1. He made a huge profit from the sale of shares purchased in January under the company's stock option program.

31. At present, stock option, as a new active system for enterprises, which is still a newly emerging thing, is lack of relative legal regulation and there are some difficulties in operation.

32. Reasons for doing so include putting unused cash to use, raising earnings per share, increasing internal control of the company, and obtaining stock for employee stock option plans or pension plans.

33. The Employee Stock Option is an effective salary system to stimulate the staff to work hard for their company's development.

34. Chapter V applies the average price stock option and"certainty equivalent value"in executive stock option system.

35. However,[http:///stock option.html] Employee Stock Option Incentive is in the beginning and exploratory stage in China. It is the problem that how to choose the econometric models in many problems discussed.

36. Because we do not have the unitive criterion of affirmance , measurement, register and report on stock option, different enterprises use the different methods.

37. In the latter part, Chapter 2 introduces Commentary on OECD Model Tax Convention and OECD Report by OECD's Committee on Fiscal Affairs named"The Taxation of Employee Stock Option".

38. But during our state - owned enterprises reform, implementing stock option system faces series of problems.

39. Because we don t have the unitive criterion of affirmance, measurement, register and report on stock option, different enterprises use the different methods.

40. ZTE said the object had been paid incentive stock option shall subject.

41. Through analyzing the advantages and disadvantages of each model, we get that binomial model has greater flexibility for Employee Stock Option.

42. The main equity incentive stock option has options, restricted stock and stock appreciation rights and other forms.

43. This paper discusses on tax items, tax obligation term, tax basis, tax alleviation and tax management of stock option.

44. One of the simplest forms of a derivative is a stock option.

45. The second chapter studies the laws and legislations of stock option.

46. They are used in calculating NPV and the stock option value respectively.

47. Employee Stock Option is one of the modern incentive mechanisms of management we learned that meet the needs of today's new environment.

48. Company stock option incentive plan for the future company's development has a certain role in promoting.

49. Stock option as a long-term inspiration mechanism, is proved to be a effective mechanism to solve conflicts between consigner and attorney that arose from separation of management and possession.

50. Stock option is generally applied as a kind of incentive tools in high tech corporations.

51. On the certain degree, practicing stock option incentives can inspirit the increase of listed companies.

52. This essay analyzes the necessity and feasibility for building and developing China's stock option market. Based on the analysis, some strategical plans are raised.

53. The Company is formulating an incentive plan for senior management including plans of stock option.