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Gupta, Surbhi
- Analysis of Employment Stock Options Scheme
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1 Hidayatullah National Law University, Raipur, IN
1 Hidayatullah National Law University, Raipur, IN
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Asian Journal of Management, Vol 5, No 4 (2014), Pagination: 435-442Abstract
In today's corporate scenario, "human talent" acts as the key differentiator between successful organizations and others. The recognition of Human Capital as the Prime Resource of business organization, has led to fierce competition for attracting, retaining and motivating talent. The Employee Stock Option Schemes in different forms are the most effective form of management as it synergizes the interests of the employees and corporate entity they work for. It is this synergy which motivates employees to give that indefinable "extra" which brings sustained growth and profitability. In India, we have discovered a few examples of the success of ESOPs, to be specific Wipro, Dabur, Infosys and so on. However, India has still not fully utilised the benefits to be offered by ESOPs mainly due to lapse in policy regulations.The present study aims to talk about the development of ESOPs, its benefits, the structure followed in other countries, the legal framework in India and the assessment of this framework. The paper presents different ideas and strategies through which ESOPs has been applied by enterprises to enable successful management to discover the current viewpoints in order to make it an achievement in the future.
Keywords
Employment Stock Option Schemes, Legal Framework, Benefits of ESOPs, Application of ESOPs by Enterprises, Types and Structure of ESOPs.References
- Gupta, Ambuj, A Critique's View of Employee Stock Options in India: Re-Assessment and Perspectives (August 10, 2010). Available at SSRN: http://ssrn.com/abstract=1692057
- Here in after referred to as "ESOP"
- Clause 2A, Securities and Exchange Board of India (Employee Stock Option Scheme and Employee Stock Purchase Scheme) Guidelines, 1999
- As cited by H.Rosenberg, "Are ESOPs headed for trouble?", Institutional Investor, 1987
- Ibid
- Ibid
- Gupta, Ambuj, A Critique's View of Employee Stock Options in India: Re-Assessment and Perspectives (August 10, 2010). Available at SSRN: http://ssrn.com/abstract=1692057
- T. Venkateswara Rao, Raju Rao, 360 Degree Feedback and Performance Management System, Volume 1, Excel books, New Delhi, 2002
- Ibid
- Ibid
- Stanley B., The Advantages and Disadvantages of ESOP's: A Long-Range Analysis, Journal of Small Business Management, Vol. 29, No. 1
- Karan Batra, Understanding Employee Stock Option Plans (ESOP's), February 19, 2013. Available at http://yourstory.com/2013/02/understanding-employee-stockoption- plans-esops/
- Id
- Ibid
- http://www.esopindia.com/Faq.aspx
- Gupta, Ambuj, A Critique's View of Employee Stock Options in India: Re-Assessment and Perspectives (August 10, 2010). Available at SSRN: http://ssrn.com/abstract=1692057
- Id
- Robert A. Frisch , ESOP: The Ultimate Instrument in Succession Planning, Wiley Publishing Co. , June 2002, ISBN: 978-0-471- 22085-5
- Andrew Pendleton, Employee Ownership, Participation and Governance: A study of ESOPs in the UK,2001, Published by Routledge
- Ibid
- Explanation-II, Section 79A, Companies Act, 1956
- Section 79A, Companies Act, 1956
- Clause 4, SEBI (Employees Stock Option Scheme and Employee Stock Purchase scheme) Guidelines, 1999
- Clause 11, SEBI (Employees Stock Option Scheme and Employee Stock Purchase scheme) Guidelines, 1999
- Clause 5, SEBI (Employees Stock Option Scheme and Employee Stock Purchase scheme) Guidelines, 1999
- Clause 6, SEBI (Employees Stock Option Scheme and Employee Stock Purchase scheme) Guidelines, 1999
- Clause 7, SEBI (Employees Stock Option Scheme and Employee Stock Purchase scheme) Guidelines, 1999
- Clause 8, SEBI (Employees Stock Option Scheme and Employee Stock Purchase scheme) Guidelines, 1999
- Clause 9, SEBI (Employees Stock Option Scheme and Employee Stock Purchase scheme) Guidelines, 1999
- Clause 12, SEBI (Employees Stock Option Scheme and Employee Stock Purchase scheme) Guidelines, 1999
- Clause 14, SEBI (Employees Stock Option Scheme and Employee Stock Purchase scheme) Guidelines, 1999
- CIR/CFD/DIL/3/2013, http://www.sebi.gov.in/cms/sebi_data/atta chdocs/1358405632526.pdf
- Informal guidance CFD/DCR/SKM/TO/18378/2010 dated September 2, 2010 issued to Ram krishna Forgings Limited; Informal Guidance CFD/DIL/IG/SK/VT/180/2010 dated April 5, 2010 issued to Siemens Ltd.
- Minutes of SEBI Board Meeting, PR No.77/2012:http://www.sebi.gov.in/sebiweb/home/detail/24234/yes/ PR-SEBI-Board-Meeting
- Vide SEBI Circular CIR/CFD/DIL/3/2013 dated January 17, 2013
- Ibid
- Annexure II, SEBI Circular CIR/CFD/DIL/3/2013 dated January 17, 2013
- SFAS 123 (US GAAP) and IFRS 2
- Generally Accepted Accounting Principles
- SEBI (Employees Stock Option Scheme and Employee Stock Purchase scheme) Guidelines, 1999
- Guidance Note on Accounting for Employee Share-based Payments, issued by the Council of the Institute of Chartered Accountants of India, 2005
- After Budget, 2009
- Karan Batra, Understanding Employee Stock Option Plans (ESOP's), February 19, 2013. Available at http://yourstory.com/2013/02/understanding-employee-stockoption-plans-esops/
- Malini Goyal, ESOPs: Back in Fashion, Forbes India Magazine, 06 November, 2009 edition
- Ibid
- Karan Batra, Understanding Employee Stock Option Plans (ESOP's), February 19, 2013. Available at http://yourstory.com/2013/02/understanding-employee-stockoption-plans-esops/
- Prayag, Anjali, "ESOPs out, tenure-linked bonuses in",The Hindu Business Line, Feb 06,2010
- Id
- Prayag, Anjali, "ESOPs out, tenure-linked bonuses in",The Hindu Business Line, Feb 06,2010
- Flock, Elizabeth, Ramnath, N.S., "Two different ways of making ESOPs work", published in the Forbes India Magazine, November 06, 2009.
- Malini Goyal, ESOPs: Back in Fashion, Forbes India Magazine, published on 06 November, 2009
- Various Tax Authorities and their Powers under the Income Tax Act
Abstract Views :266 |
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Authors
Affiliations
1 Hidayatullah National Law University, Raipur, IN
1 Hidayatullah National Law University, Raipur, IN
Source
Asian Journal of Management, Vol 6, No 1 (2015), Pagination: 25-32Abstract
For effective financial management it is imperative to understand the functioning, the powers and the limitation on the powers of tax authorities. This proves to be of even more relevance in the light of the current scenario in India where there is an uncertainty in the mind of the assesses with regard to the power that can be exercised by these authorities and where there have been a number of instances of abuse of these rule- making powers which have the effect of contradicting statutory provisions that have been given binding effect, displacing the authoritative pronouncements of the Higher Judiciary and causing an erosion of the constitutionally-mandated effect of Supreme Court declarations under Article 141.This paper explains in a simple manner the various tax authorities established under the Income Tax Act, the Central Board of Direct Taxes and it's powers, the powers of other Income Tax authorities, the jurisdiction of the Income-Tax Authorities, and a conclusive analysis of the same with the objective to enable a comprehensive understanding of the functioning of tax authorities for the purpose of financial management.Keywords
Tax Authorities in India, Central Board of Direct Taxes, Powers of Income Tax Authorities.- Prevalence of Serum Cobalamin and Serum Folate Deficiency with Associated Risk Factors among Children Aged 0 to 19 Years in India – A Review
Abstract Views :130 |
PDF Views:1
Authors
Affiliations
1 Centre for Community Medicine, All India Institutes of Medical Sciences, New Delhi, Delhi - 110 029, IN
1 Centre for Community Medicine, All India Institutes of Medical Sciences, New Delhi, Delhi - 110 029, IN
Source
The Indian Journal of Nutrition and Dietetics, Vol 59, No 4 (2022), Pagination: 524-536Abstract
Anemia is broadly caused by nutritional and non-nutritional factors. Deficiency of cobalamin and folate are one of the causes of anemia and hence are of public health significance among 0 to 19 years old children in India. These deficiencies either alone or together may cause megaloblastic anemia, poor cognitive and motor development and stunting amongst children. To estimate the prevalence of serum cobalamin and serum folate with associated risk factors among children aged 0 to 19 years in India through various published studies. This review literature search was carried out using internet search engine namely PubMed, Google Scholar, Cochrane, Research gate using the term of cobalamin, vitamin B12, folate, children, deficiency and India from January 1st 2011 to June 30th 2021. Of the 252 research articles identified, 13 articles meeting the inclusion criteria (community based, cross sectional studies) were included and 5 articles among 0 to 5 years, 8 articles among 6 to 19 years reported the prevalence of cobalamin and folate deficiency. The prevalence of cobalamin deficiency ranged from 7 to 74% and prevalence of folate deficiency ranged from 1.5 to 40.2% among children aged 0 to 19 years. Most common associated risk factor identified was inadequacy of the diet and consumption of only vegetarian diet. Cobalamin and folate deficiency are of significant public health importance in age group 0 to 19 years in India. The deficiency varied across region and by contributing factors. Dietary diversification and promoting animal source of foods amongst children should be promoted to address cobalamin and folate deficiency.Keywords
Cobalamin, Folate, Prevalence, Deficiency, Risk Factor, Children, AnemiaReferences
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