Certain plans for hourly employees include an ESOP Fund.

为小时工某些计划包括员工持股计划基金。

And much more research is made on the running mechanism of ESOP.

更多的研究是在员工持股的运行机制上下功夫。

In the seemingly calm facade ESOP Association is actually surging undercurrent.

在貌似平静的职工持股会外表下面，其实是暗潮涌动。

Firstly, we interpret Human Capital Theory which is the theoretical basis of ESOP.

首先，从人力资本内涵来阐述员工持股制度的理论基础。

Corporations can also claim an income tax deduction for dividends paid on ESOP-owned stock.

公司也可以要求以员工持股形式支付的红利的工资税收减免。

We share our success with regular reports, annual ESOP growth, and profit sharing distribution.

我们通过定期报告，雇员股票拥有的年度增长和分红来分享取得的成绩。

Avis is considered a model ESOP company and is one of the largest employee-owned companies in the United States.

安飞士被认为是一种模式的公司和职工持股是最大的员工拥有公司在美国。

One of the main attractions of this arrangement is that the ESOP structure will bestow huge tax breaks on Tribune.

之所以这样安排，一个好处是ESOP体制可以大幅减轻税负。

Theoretically, MEBO is the conjugate of mbo and ESOP, embodies the management's and the employee's status and value.

从理论上来讲，MEBO是MBO和ESOP的结合，充分体现了管理层和员工的地位和价值。

But positive studies have not come to any uniform conclusion about whether ESOP can promote performance dramatically.

但对于ESOP是否可以明显地增进企业的绩效相关的实证研究并没有得到较为统一的结论。

The source, content of employee stock ownership plans (ESOP) is introduced and compare it with other ownership systems.

简要介绍了员工持股计划的起源、内容，并和其他股权制度做了比较。

57 exchange students for 2015 fall semester arrived in Japan and begun studying mainly on ESOP program at Hosei University.

2015年度秋季学期的交换留学生57名来到日本，在法政大学以esop课程为中心开始了学习。

DW: Does it help that you're an ESOP company? Does that make it easier for employees to align their interests with the goal?

伟福：你们的公司有员工持股计划，这有帮助吗？有没有令员工更容易将个人利益跟目标达成一致呢？

Ultimately, the rest of the money will be borrowed by a newly formed ESOP, which will eventually own most of Tribune's equity.

最终，剩下的资金缺口将由新成立的ESOP举债填补，ESOP也将占有论坛集团的多数股份。

Some form of ESOP is reportedly also part of each of the various bids for Chrysler, the struggling American arm of DaimlerChrysler.

而据报道，其它形式的ESOP也出现在对克莱斯勒的数个并购申请中，后者是戴姆勒克莱斯勒公司的美国分部，目下奄奄一息。

Chapter IV: Theoretical discussion - the review to define the nature of the ESOP Association under the existing legal framework.

第四章：理论上的探索——对现有法律框架下我国职工持股会性质界定的检讨。

The sense of ownership is so important that many progressive companies have ESOP (employee Share Option Plans) to reward employees.

企业主人翁意识是非常重要的，许多公司都用员工持股方案来奖励员工。

Today, although ESOP has become an important model of enterprises property arrangement, it is a matter of disputation for a long time.

目前员工持股制度已经成为一种重要的企业产权安排的模式，然而对其有效性的争论也由来已久。

The typical applying style of ESOP is the American style that can be divided into two categories: leveraged ESOP and non- leveraged ESOP.

典型的ESOP运作模式是美国的模式，它具体可分为杠杆型和非杠杆型两种类型。

According to the experience of the listing companies all over the world, the main way to stimulate employees isn't Stock option, but ESOP.

从世界各国上市公司的实践来看，激励公司普通员工最主要的方式不是股票期权，而是ESOP计划。

As the clean-up around the dissolution of the beginning of movements ESOP Association, a number of potential legal problems will gradually emerge.

随着各地清理、解散职工持股会动作的开始，一些潜在的法律问题将渐渐浮出水面。

Chapter v: a special recognition of the civil subject - the perfection and transformation of the Chinese ESOP Association under the current legal framework.

第五章：一个特殊的民事主体的确认——现行法律框架下对职工持股会的完善与改造。

This chapter introduces the practice and law questions of EIESO, practice and law questions of ESOP. Finally it summarize on the law practice of ESOP in China.

本章介绍了内部职工股的实践及其法律问题、职工持股会持股制的实践及其法律问题，最后对我国员工持股制度的法律实践作了简单的小结。

After the substantial evidence research and the theoretical analysis, the research shows that ESOP will suit the employee at the low work structure level more.

经过理论推理和实例分析表明了从事中低度结构化工作的员工更适合采用员工持股制度进行激励。

When people research the relation between ESOP and enterprise's performance, they get inconsistent conclusions. So it needs a new theory to give a clear explanation.

人们在对员工持股制度与企业绩效的关系研究中得出了不同的结论，从而使人们对二者之间的关系感到困惑，因此需要有一种新的理论予以解释。

Because ESOP is new in China, it is necessary for the author to collect information widely and restructure a more complete structure to excel the present achievements.

因为职工持股制度对我国而言是一个新制度，故，广泛收集资料并对之予以研究，重建较为完整的结构，以求超越现有研究积累，就成为作者的必然选择。

The writer thinks that age salary of manager, ESOP and award to employee aimed at non-stock company can settle the incentive system problem of state-owned enterprise effectively.

笔者认为针对非上市公司管理层的年薪制，和职工持股、奖金制能有效解决国有运输企业的激励问题。

ESOP (Employee Stock ownership Plan) is one of the enterprise ownership structures which has been enforced extensively in America since recently twenty years, the effect is obvious.

职工持股计划是近二十年来在美国企业中广泛推行的一种企业产权形式，其效果显著。

Such affects the organization forms of the enterprises , and more and more enterprises have adopted the ESOP which make the employee play a certain role the management of the enterprises.

反映在企业的组织形式上，就是许多企业纷纷采用企业职工持股的形式，以便至少在形式上使企业的劳动者参与到企业的运作中来。