Financial participation of employees in the EU-27:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Basingstoke
Palgrave Macmillan
2009
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Studies in economic transition
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XXVI, 327 S. graph. Darst. |
| ISBN: | 9780230224124 0230224121 |
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Datensatz im Suchindex
| _version_ | 1820136384896172032 |
|---|---|
| adam_text |
FINANCIAL PARTICIPATION OF EMPLOYEES IN THE EU-27 JENS LOWITZSCH
PAIORAVC FIV.CM ILL IFF 1 CONTENTS LIST OF FIGURES XII LIST OF TABLES
XIV FOREWORD XV PREFACE XIX ACKNOWLEDGEMENTS XXII LIST OF CONTRIBUTORS
XXIII NETWORK OF AFFILIATED COUNTRY EXPERTS PART I A EUROPEAN PLATFORM
FOR FINANCIAL PARTICIPATION 1 THE BUILDING BLOCK APPROACH TO A COMMON
EUROPEAN MODEL JENS LOWITZSCH 1.1 INTRODUCTION 1.2 OBJECTIVE AND CONTEXT
1.2.1 SOCIO-ECONOMIC BACKGROUND 1.2.1.1 THE FUNCTION OF OWNERSHIP
1.2.1.2 CAPITAL CONCENTRATION IS DYSFUNCTIONAL 1.2.1.3 INSUFFICIENT
LEGAL FOUNDATIONS 1.2.2 EUROPEAN INITIATIVES 1.2.2.1 THE PEPPER REPORTS
1.2.2.2 FINDING SOLUTIONS FOR A 'NEW SOCIAL EUROPE' 1.2.2.3 SUMMARY OF
THE POSTULATE OF THE EUROPEAN POLICYMAKERS 1.2.3 THE CURRENT REFORM
PROCESS 1.2.3.1 ACTUAL TENDENCIES OF PROPERTY DEVELOPMENT - A CHALLENGE
FOR SOCIAL POLICY 1.2.3.2 STATUS QUO 1.2.3.3 RECENT STUDIES 1.2.4 THE
PATH TO A EUROPEAN REGULATION 1.2.4.1 FOCUS: LEGISLATING FINANCIAL
PARTICIPATION SCHEMES XXV 3 3 5 5 5 6 7 7 7 9 9 11 11 12 13 14 14 VI
CONTENTS 1.2.4.2 UNANIMOUS DECISION VERSUS MAJORITY VOTE 15 1.2.4.3
DIFFERENT CONTEXTS, DIFFERENT APPROACHES: THE BUILDING BLOCK APPROACH 15
1.3 THE CURRENT SITUATION IN EUROPE 16 1.3.1 POLICY ISSUES 16 1.3.2
PROBLEMS RELATED TO THE LEGAL FRAMEWORK AND TRANSNATIONAL OBSTACLES 17
1.3.3 THE NATIONAL LEVEL 19 1.3.3.1 THE SITUATION IN THE OLD MEMBER
STATES OF THE EU 19 1.3.3.2 THE SITUATION IN THE NEW MEMBER STATES AND
CANDIDATE COUNTRIES 19 1.4 TOWARDS A EUROPEAN CONCEPT OF FINANCIAL
PARTICIPATION 19 1.4.1 CHOOSING A BUILDING BLOCK APPROACH 19 1.4.1.1
MODULE ONE: PROFIT-SHARING (CASH-BASED AND DEFERRED) 36 1.4.1.2 MODULE
TWO: EMPLOYEE SHAREHOLDING (EMPLOYEE SHARES AND BROAD-BASED STOCK
OPTIONS) 37 1.4.1.3 MODULE THREE: ESOPS AND SHARE-BASED PROFIT-SHARING
39 1.4.1.4 SPECIFIC FEATURES OF ESOPS 40 1.4.2 OPTIONS FOR CREATING THE
LEGAL FOUNDATIONS OF A EUROPEAN CONCEPT 43 1.4.2.1 RECOMMENDATION
ACCORDING TO ARTICLE 249 PARAGRAPH 1 (1) ECT 43 1.4.2.2 DIRECTIVE LEVEL:
AMENDING EXISTING EUROPEAN COMPANY LAW 43 1.4.2.3 NATIONAL LEVEL:
BUILDING ON EXISTING NATIONAL COMPANY LAW 44 1.5 CONCLUSIONS AND SUMMARY
52 1.5.1 COMPLIANCE WITH THE POSTULATES OF THE EUROPEAN POLICYMAKERS 52
1.5.1.1 ACHIEVING COMPETITIVENESS WHILE MAINTAINING DIVERSITY 52 1.5.1.2
THE BUILDING BLOCK APPROACH: MEETING ESSENTIAL PRINCIPLES . 53 1.5.1.3
. AND OVERCOMING TRANSNATIONAL OBSTACLES 54 CONTENTS VII 1.5.2 ESOPS:
A THRUST FOR INNOVATION 54 1.5.2.1 ESOP AS A VEHICLE FOR BUSINESS
SUCCESSION 55 1.5.2.2 ESOP ENHANCING CASH FLOW 56 1.5.2.3 THE PRIVATE
EQUITY BUYOUT VERSUS THE ESOP 57 PART II THE LEGAL BACKGROUND 2 THE
CHALLENGE: FUNCTIONAL CHANGES IN PROPERTY RIGHTS IN EUROPE 73 HERWIG
ROGGEMANN AND FENS LOWITZSCH 2.1 OWNERSHIP IN THE WELFARE STATE AND IN
POST-SOCIALIST TRANSFORMATION 73 2.2 LEGAL FOUNDATIONS OF PROPERTY 74
2.2.1 FUNCTIONS OF OWNERSHIP 74 2.2.2 THE CHANGING CONTENT OF PROPERTY
75 2.2.3 OWNERSHIP AND CONTROL OF PRODUCTIVE PROPERTY 76 2.3 OWNERSHIP
IN EUROPEAN LAW 77 2.3.1 EUROPEAN COMMUNITY LAW IN A NARROWER SENSE 78
2.3.2 OWNERSHIP AND EUROPEAN FUNDAMENTAL RIGHTS 79 2.4 THE PROBLEM:
UNEQUAL DISTRIBUTION AND CONCENTRATION OF CAPITAL 80 2.5 THE GERMAN
EXAMPLE 81 3 THE LEGAL FRAMEWORK FOR IMPLEMENTING FINANCIAL
PARTICIPATION AT THE SUPRANATIONAL LEVEL 85 FENS LOWITZSCH AND NATALIA
SPITSA 3.1 THE LEGISLATIVE PROCESS 85 3.2 LEGAL SOURCES FOR EMPLOYEE
PARTICIPATION AT A EUROPEAN LEVEL 87 3.3 DEALING WITH TAX INCENTIVES 89
3.3.1 THE PROBLEM 89 3.3.2 GENERAL TAXATION OF PEPPER SCHEMES IN THE EU
90 3.3.2.1 EMPLOYEE SHARE OWNERSHIP 93 3.3.2.2 PROFIT-SHARING 101
3.3.2.3 INTERMEDIARY ENTITIES 101 3.3.3 SPECIFIC TAX INCENTIVES FOR
PEPPER SCHEMES IN THE EU 101 3.3.3.1 SHARE-BASED PLANS 103 3.3.3.2 STOCK
OPTIONS 112 3.3.3.3 CASH-BASED PROFIT-SHARING 113 3.3.4 CONCLUSIONS 113
VIII CONTENTS 4 SYSTEMATIC OVERVIEW OF FINANCIAL PARTICIPATION 121 FENS
LOWITZSCH AND AXEL BORMANN 4.1 PARTICIPATION IN PROPERTY RIGHTS: CONTROL
AND RETURNS 121 4.1.1 PARTICIPATION IN DECISION MAKING 121 4.1.2
FINANCIAL PARTICIPATION - -~ 122 4.2 EMPLOYEE PARTICIPATION IN PROFITS
AND ENTERPRISE RESULTS (PEPPER SCHEMES) 123 4.2.1 PROFIT-SHARING 123
4.2.2 EMPLOYEE SHARE OWNERSHIP 124 4.2.2.1 DIRECT PURCHASE OF SHARES/
SHARE SAVINGS PLANS 124 4.2.2.2 BROAD-BASED STOCK OPTIONS 125 4.2.2.3
EMPLOYEE STOCK OWNERSHIP PLANS 125 4.2.2.4 PRIVATISATION-RELATED
VOUCHER/ COUPON SCHEMES 125 4.2.3 EMPLOYEE SHARE OWNERSHIP VERSUS
PROFIT-SHARING 126 4.3 ASSET ACCUMULATION AND EMPLOYEE SAVINGS PLANS 127
4.4 DISCUSSION: PROS AND CONS 128 4.4.1 MOTIVATION, PRODUCTIVITY AND
ECONOMIC PERFORMANCE 128 4.4.2 ECONOMIC GROWTH AND DISTRIBUTIVE EFFECTS:
BINARY ECONOMICS 129 4.4.3 POSITION OF TRADE UNIONS 129 4.4.4 FINANCIAL
PARTICIPATION AND PARTICIPATION IN DECISION MAKING 130 4.4.5 FAILURE
RATE OF CONVENTIONAL AND EMPLOYEE-OWNED COMPANIES 130 5 THE US ESOP AS
AN EXAMPLE OF AN ADVANCED MODEL 136 JOHN D. MENKE, STEFAN HANISCH AND
JENS LOWITZSCH 5.1 HISTORICAL BACKGROUND 136 5.2 FOUNDATIONS OF THE US
EMPLOYEE STOCK OWNERSHIP PLAN 137 5.3 STRUCTURAL CHANGES NEEDED TO
IMPLEMENT ESOPS AND PROFIT-SHARING SCHEMES 138 5.4 KEY TAX INCENTIVES
FOR ESOPS 139 5.5 THE INTERIM BALANCE IN 2007 141 5.6 FUTURE PROSPECTS
FOR ESOPS IN THE US 142 5.7 MODELS OF FINANCIAL PARTICIPATION - THE US
AND FRENCH SYSTEMS 143 CONTENTS IX 5.8 FOUR CASE STUDIES 5.8.1 MARKET
CONTRACTORS, LTD. (BUSINESS SUCCESSION ESOP) 5.8.1.1 THE COMPANY 5.8.1.2
THE PLAN 5.8.1.3 BUYING OUT THE OWNER 5.8.1.4 AVERAGE PLAN PARTICIPANT
5.8.2 STONE CONSTRUCTION EQUIPMENT, INC. (BUSINESS SUCCESSION ESOP)
5.8.2.1 THE COMPANY 5.8.2.2 THE PLAN 5.8.2.3 BUYING OUT THE OWNER(S)
5.8.2.4 AVERAGE PLAN PARTICIPANT 5.8.3 BAD CASE: GOLDEN BEAR PACKAGING,
INC. (BUSINESS SUCCESSION ESOP) 5.8.3.1 THE COMPANY 5.8.3.2 THE PLAN
5.8.3.3 BUYING OUT THE OWNER 5.8.3.4 AVERAGE PLAN PARTICIPANT 5.8.4 BAD
CASE: HOWLAND ELECTRIC & ELECTRONIC WHOLESALE COMPANY, INC. 5.8.4.1 THE
COMPANY 5.8.4.2 THE PLAN 5.8.4.3 FINANCING THE ESOP TRANSACTIONS (AS
OPPOSED TO A SUCCESSION ESOP) 5.8.4.4 AVERAGE PLAN PARTICIPANT 143 143
143 144 145 146 147 147 148 149 149 150 150 150 151 152 152 152 153 154
154 PART III EMPIRICAL EVIDENCE AND COUNTRY INFORMATION 6 BENCHMARKING
FINANCIAL PARTICIPATION IN THE EU 159 IRAJ HASHI, RICHARD WOODWARD AND
FENS LOWITZSCH 6.1 INTRODUCTION: ASSESSING AND BENCHMARKING FINANCIAL
PARTICIPATION - THE PEPPER IV REPORT 159 6.1.1 AIMS OF THE PROJECT AND
SPECIFIC DIFFICULTIES TO BE DEALT WITH 159 6.1.2 THE BENCHMARKING
INDICATORS 161 6.1.2.1 SOURCES 161 6.1.2.2 THE INDICATORS AND THEIR LINK
TO THE COMMISSION PRINCIPLES 164 X CONTENTS 6.2 AVAILABILITY OF
FINANCIAL PARTICIPATION SCHEMES IN EU COMPANIES V. _ . 166 6.2.1
PERCENTAGE OF FIRMS OFFERING BROAD-BASED FP TO EMPLOYEES 166 6.2.2
FINANCIAL PARTICIPATION SCHEMES BY SIZE AND SECTOR 168 6.2.3 PERCENTAGE
OF EMPLOYEES COVERED 171 6.2.4 PERCENTAGE OF LARGE (LISTED) FIRMS WITH
EMPLOYEE SHARE PLANS 172 6.3 TAKE-UP RATE OF FINANCIAL PARTICIPATION
SCHEMES IN THE WORKFORCE 174 6.3.1 PERCENTAGE OF EMPLOYEES PARTICIPATING
IN FP SCHEMES 174 6.3.2 PERCENTAGE OF EMPLOYEES PARTICIPATING IN
PROFIT-SHARING SCHEMES WITH PRE-DEFINED FORMULAS ON A REGULAR, ONGOING
BASIS 176 6.3.3 PERCENTAGE OF EMPLOYEES HOLDING SHARES IN LARGEST
(LISTED) FIRMS 177 6.4 CONCLUSIONS 178 7 COUNTRY PROFILES 181 FENS
LOWITZSCH, NATALIA SPITSA AND STEFAN HANISCH FOR EACH OF THE 29
COUNTRIES (I-XXIX) EVOLUTION AND DIFFUSION OF FP SCHEMES GENERAL
ATTITUDE (SOCIAL PARTNERS' ATTITUDES AND CURRENT GOVERNMENT POLICY)
LEGAL AND FISCAL FRAMEWORK SHARE OWNERSHIP PROFIT-SHARING PARTICIPATION
IN DECISION-MAKING 181 185 188 192 195 199 202 207 210 213 216 I II III
IV V VI VII VIII IX X XI BELGIUM BULGARIA CROATIA CYPRUS CZECH REPUBLIC
DENMARK GERMANY ESTONIA GREECE SPAIN FRANCE CONTENTS XI XII XIII XIV XV
XVI XVII XVIII XIX XX XXI XXII XXIII XXIV XXV XXVI XXVII XXVIII XXIX
BIBLIOGRAPHY INDEX HUNGARY IRELAND ITALY LATVIA LITHUANIA LUXEMBOURG
MALTA NETHERLANDS AUSTRIA POLAND PORTUGAL ROMANIA SLOVAKIA SLOVENIA
FINLAND SWEDEN TURKEY UNITED KINGDOM 222 227 232 236 239 242 244 248 250
256 261 263 269 272 277 281 285 290 309 319 |
| any_adam_object | 1 |
| author | Lowitzsch, Jens 1968- |
| author_GND | (DE-588)113398654 |
| author_facet | Lowitzsch, Jens 1968- |
| author_role | aut |
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| author_variant | j l jl |
| building | Verbundindex |
| bvnumber | BV035763712 |
| callnumber-first | H - Social Science |
| callnumber-label | HD5660 |
| callnumber-raw | HD5660.E9 |
| callnumber-search | HD5660.E9 |
| callnumber-sort | HD 45660 E9 |
| callnumber-subject | HD - Industries, Land Use, Labor |
| classification_rvk | QV 595 |
| ctrlnum | (OCoLC)317931201 (DE-599)BVBBV035763712 |
| dewey-full | 331.2164094 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 331 - Labor economics |
| dewey-raw | 331.2164094 |
| dewey-search | 331.2164094 |
| dewey-sort | 3331.2164094 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
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| geographic_facet | Europäische Union. Mitgliedsstaaten |
| id | DE-604.BV035763712 |
| illustrated | Illustrated |
| indexdate | 2025-01-02T11:28:40Z |
| institution | BVB |
| isbn | 9780230224124 0230224121 |
| language | English |
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| record_format | marc |
| series2 | Studies in economic transition |
| spelling | Lowitzsch, Jens 1968- Verfasser (DE-588)113398654 aut Financial participation of employees in the EU-27 Jens Lowitzsch 1. publ. Basingstoke Palgrave Macmillan 2009 XXVI, 327 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Studies in economic transition Includes bibliographical references and index Europäische Union (DE-588)5098525-5 gnd rswk-swf Employee ownership / European Union countries Employee ownership / Law and legislation / European Union countries Arbeitnehmerbeteiligung stw EU-Staaten stw Recht Employee ownership Law and legislation European Union countries Employee ownership European Union countries Harmonisierung (DE-588)4125517-3 gnd rswk-swf Kapitalbeteiligung (DE-588)4122230-1 gnd rswk-swf Arbeitnehmer (DE-588)4002623-1 gnd rswk-swf Klein- und Mittelbetrieb (DE-588)4031031-0 gnd rswk-swf Gewinnbeteiligung (DE-588)4020911-8 gnd rswk-swf Europäische Union. Mitgliedsstaaten Europäische Union (DE-588)5098525-5 b Klein- und Mittelbetrieb (DE-588)4031031-0 s Kapitalbeteiligung (DE-588)4122230-1 s Gewinnbeteiligung (DE-588)4020911-8 s Arbeitnehmer (DE-588)4002623-1 s Harmonisierung (DE-588)4125517-3 s DE-188 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018623542&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Lowitzsch, Jens 1968- Financial participation of employees in the EU-27 Europäische Union (DE-588)5098525-5 gnd Employee ownership / European Union countries Employee ownership / Law and legislation / European Union countries Arbeitnehmerbeteiligung stw EU-Staaten stw Recht Employee ownership Law and legislation European Union countries Employee ownership European Union countries Harmonisierung (DE-588)4125517-3 gnd Kapitalbeteiligung (DE-588)4122230-1 gnd Arbeitnehmer (DE-588)4002623-1 gnd Klein- und Mittelbetrieb (DE-588)4031031-0 gnd Gewinnbeteiligung (DE-588)4020911-8 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4125517-3 (DE-588)4122230-1 (DE-588)4002623-1 (DE-588)4031031-0 (DE-588)4020911-8 |
| title | Financial participation of employees in the EU-27 |
| title_auth | Financial participation of employees in the EU-27 |
| title_exact_search | Financial participation of employees in the EU-27 |
| title_full | Financial participation of employees in the EU-27 Jens Lowitzsch |
| title_fullStr | Financial participation of employees in the EU-27 Jens Lowitzsch |
| title_full_unstemmed | Financial participation of employees in the EU-27 Jens Lowitzsch |
| title_short | Financial participation of employees in the EU-27 |
| title_sort | financial participation of employees in the eu 27 |
| topic | Europäische Union (DE-588)5098525-5 gnd Employee ownership / European Union countries Employee ownership / Law and legislation / European Union countries Arbeitnehmerbeteiligung stw EU-Staaten stw Recht Employee ownership Law and legislation European Union countries Employee ownership European Union countries Harmonisierung (DE-588)4125517-3 gnd Kapitalbeteiligung (DE-588)4122230-1 gnd Arbeitnehmer (DE-588)4002623-1 gnd Klein- und Mittelbetrieb (DE-588)4031031-0 gnd Gewinnbeteiligung (DE-588)4020911-8 gnd |
| topic_facet | Europäische Union Employee ownership / European Union countries Employee ownership / Law and legislation / European Union countries Arbeitnehmerbeteiligung EU-Staaten Recht Employee ownership Law and legislation European Union countries Employee ownership European Union countries Harmonisierung Kapitalbeteiligung Arbeitnehmer Klein- und Mittelbetrieb Gewinnbeteiligung Europäische Union. Mitgliedsstaaten |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018623542&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT lowitzschjens financialparticipationofemployeesintheeu27 |