ESOS

At last , we get the ESOs price formula under Chinese stock structure .

最后，本文介绍了中国的股权结构，并建立了一个在中国股权结构下的ESOs定价公式。

So the first section analyzes how the ESOs impact the accounting index .

因此，应该用公允价值法来衡量期权的稀释效应。所以本章第一节研究了经理股票期权定价对会计指标的影响。

According to the test result , we analyze and evaluate the main performance of ESOS .

根据得到的测试结果，对安全嵌入式操作系统的性能指标作出量化分析。

China has issued two taxation notices to levy tax on the income of ESOs .

而中国税法中，至今只有两个通知，对股票期权收益如何征税进行了规定。

So the second section analyze the relationship between risk undertaken and ESOs valuations whose the executives think about it .

本章第二节研究经理股票期权的主观价值和风险承担之间的关系。

Objective To study the clinicopathological features , diagnosis and differential diagnosis of extraskeletal osteosarcoma ( ESOS ), with review of the literature .

目的研究骨外骨肉瘤的临床病理特征、诊断和鉴别诊断。

Using options pricing theory , contract theory , accounting theory and corporate governance theory , this paper analyzes the current executive stock options ( ESOs ) pricing models .

本文运用期权定价理论、契约理论、会计理论和公司治理理论，采用数理推导和案例研究等多种研究方法，对经理股票期权定价理论进行了研究。

EPS of firm will be diluted with the use of ESOs and the degree of dilution has a positive correlation with stock price ;

经理人股票期权会稀释企业每股收益，而稀释程度和股价成正比；

This paper emphases on the nature of accounting , the special procedure of accounting and the disclosure in finance report on the base of ESOs ' value division .

论述了如何对经营者股票期权的价值进行分割，并在此基础上对其会计本质、特殊会计处理和表内披露进行了较为详尽的探讨。

However , we have to be careful in how to carry out it and at the same time , we have to research in which degree ESOs can solve our problems .

但股票型薪酬激励能在多大程度上解决中国企业经营者长期的激励约束问题以及在中国的可实施性和实施效果等问题，还有待于进一步探讨。

These steps include the recent passage through the House of Representatives of amendments to the ESOS Act that will require re-registration of all providers of international education in Australia .

这些措施包括最近在众议院通过《海外学生教育服务法案》修正案，该修正案要求所有在澳大利亚从事国际教育的院校和机构进行重新登记。

Executive stock options ( ESOs ) is an efficient solution institute for agent problem which has drawn the attention of theory and business circle for its value and accounting after the Collapse of Enron .

经营者股票期权是解决委托-代理问题的有效激励制度，但后安然时代的到来，对其价值内涵和会计处理引起了理论界和实务界的广泛关注。

The authors construct a more flexible ESOs pricing model & the so-called EFF model . It explicitly incorporates the exit rate , the employee 's behavior or their belief parameter into the EFF model .

建立了一个更具有柔性特征的ESOs定价模型，既EFF模型，它显性地嵌入了退出率、员工行为参数或信念参数。

The paper studies ESOs from the aspects of accounting and finance . On one hand , based on the analysis of recognition , measurement and disclosure of accounting for ESOs , the author makes several suggestions on the accounting process of executive stock options in China .

本文从会计和财务两个角度对经理人股票期权若干问题进行了研究分析，一方面在对经理人股票期权会计确认、计量和信息披露的分析基础上，提出了对经理人股票期权会计处理的一些建议；

The results show that the parallel degree of single population master / slave models of ESOs is higher than the multi-population grain-granulated island models of ESOs and the higher complex of simulation model , the performance of single population master / slave models is better .

仿真试验的结果表明：对于演化仿真优化来说主/从模式的并行度要高于粗粒度孤岛模型；