Earticle

초록

영어

The stock option system is a kind of the compensation system for the staff in the company. This is a system proving a staff in the company with rights that a staff can purchase the stock of the company in condition such the special terms as occasional price quantity. period. though a lot of companies have not accepted such as system in Korea yet. it is considered that many small and medium enterprise will use the system for the assurance of competent human power. therefore, the efficient devices of the above system are as follows. The first, the solution of problem in the tax. The second, the demand for the financial funds of a commercial law. The third, the range enlargement for the people who will be given the assistance. The study will be helpful in order to above the three methods.

목차

I. 서론
 II. 선행연구에 대한 검토
  1. Slemrod and Sorum의 연구
  2. Slemrod의 연구
  3. Long and Caudill의 연구
  4. Collins, Milliron and Toy의 연구
 III. 연구설계
  1. 연구모형
  2. 변수의 정의와 측정
  3. 표본의 추출
 IV. 분석결과와 해석
  1. 기술적 통계치와 상관관계 분석
  2. 분석결과와 해석
 V. 결론
 참고문헌
 Abstract

저자

• 석기준 [ Kee Joon Suck | 동명대학 세무회계과 부교수 ]

참고문헌