文章基本信息

标题：EMPLOYEE SHARE OWNERSHIP IN CROATIA - THE SITUATION, THE POSSIBILITIES AND THE PERSPECTIVE
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作者：Galetić, Lovorka ; Rašić Krnjaković, Sanda
期刊名称：Ekonomski Pregled
印刷版ISSN：0424-7558
出版年度：2004
卷号：55
期号：9-10
页码：752-772
出版社：Croatian Economic Association
摘要：Among other things, the key for the success of a competitive, modern company lies in motivating the employees to work better and more effi ciently. An important role is played by alternative rewarding systems, especially employee share ownership. It encompasses a whole range of programs which include retirement-oriented plans like ESOP (Employee Share Ownership Plan) and 401 (k) plans, conventional stock options, stock options with premium prices and restricted stocks. Although they are not counted as share ownership in the real sense of the term, models like stock appreciation rights (SARs) and phantom stock are used by many companies in order to take advantage of the opportunities offered by share ownership. This paper explains the employee share ownership systems, presents the main motives for their implementation and analyzes the situation, the possibilities and the perspective of their application in Croatia.
关键词：employee share ownership (ESOP); stock options; restricted stocks; (SARs) stock appreciation rights; phantom stocks; 401 (k) plans; privatization