This book is intended to meet a range of different needs and to cater for different levels of knowledge about employee ownership. If you are considering making your company employee-owned or you are advising someone going through that process, and in either case are new to the topic, you can build up your knowledge levels from Chapter 1. Alternatively, the book can be used as a reference work if you have a particular question to answer. Some parts of the book will not be relevant to every reader. For example, several Chapters consider how employees can acquire shares personally: these will not be relevant to companies which intend their employee ownership only to be through an employee trust. The book is intended as practical guide rather than a highly detailed technical treatise. Its priority is to explain key issues in an accessible fashion and to raise awareness of where further exploration and advice may be important. Chapter 1 This Chapter looks at the background to employee ownership and why companies choose to become employee-owned. Chapter 2 Employee trusts are a key part of the structure of most employee-owned companies, as outlined in this Chapter. Individual share ownership is also introduced here, as some employee-owned companies combine ownership by an employee trust (which usually holds the majority of the company’s shares) with direct, individual ownership of shares by employees. Chapter 3 Chapter 3 goes more deeply into how employee trusts work and how the role of trustees as owners interacts with the role of the company’s directors. Chapter 4 In this Chapter, the key steps and decisions that will need to be made in establishing an employee trust are considered. Chapter 5 This Chapter starts to look in more detail at individual share ownership, in particular the ways in which employees can acquire shares personally, and provides a summary of the tax reliefs that are available for individual employees acquiring shares in their company. Chapter 6 Employee ownership trusts are a particular kind of employee trust, bringing particular tax reliefs. This Chapter considers these tax reliefs and the various conditions which must be satisfied. Chapter 7 Many companies become employee-owned through the existing owners transferring their shares to an employee trust. This Chapter looks at how to plan ownership succession in this way and some key questions that will need to be considered. Chapter 8 An employee ownership trust deed is likely to form the structural core of most employee-owned companies. This Chapter explains the key provisions that it will commonly include. Chapter 9 This Chapter considers the people issues which arise in a transition to employee ownership, and has been written by Jeremy Gadd. The next five Chapters look in more detail at how employees can acquire shares individually and may be of value to companies wishing to include individual share ownership alongside trust ownership. Chapters 10 and 11 look at two tax-advantaged all-employee share schemes. Chapter 10 The Share Incentive Plan (SIP) enables employees to purchase shares or receive free shares, in each case with relief against income tax. The SIP is an all-employee share scheme, which means that all employees must be allowed to participate in any offer of shares. This Chapter looks at the statutory requirements for operating a SIP and how it works in practice. Chapter 11 Save As You Earn (SAYE) options is another form of all-employee share scheme, under which employees can be granted options to acquire shares in the future and those employees who participate will save a monthly amount towards the option exercise price. This Chapter considers how SAYE options work. Chapters 12 and 13 look at tax-advantaged share schemes which do not need to involve all employees: Chapter 12 This Chapter looks at Enterprise Management Incentive (EMI) options. For companies wishing to create personal share ownership for their key people, EMI options will often be the best place to start. There are particular eligibility requirements for EMI options. These are considered in this Chapter, which also discusses the key elements of an EMI scheme, and offers suggestions as to how EMI options can be structured. Chapter 13 An alternative to EMI options is the Company Share Option Plan (CSOP). This Chapter considers how the CSOP works. Chapter 14 This Chapter looks at other ways in which employees can acquire shares personally. Chapters 15 to 20 consider other legal, regulatory and taxation issues. Chapter 15 Where employees are to acquire shares (or cash) from an employee trust, it is important to ensure that this is structured in a way which does not fall foul of tax anti-avoidance rules which were introduced to counter what is commonly referred to as disguised remuneration. This Chapter looks at these provisions and how to keep on the right side of them. Failure to do so could result in a charge to income tax and National Insurance on the value of assets even though an employee has not acquired any definite ownership rights over them. Chapter 16 This Chapter sweeps up some other legal and regulatory matters not directly covered in previous Chapters. Chapter 17 This Chapter covers data protection requirements. Chapter 18 This Chapter covers phantom shares. Chapter 19 This looks at the interaction between corporation tax, employee trusts and different individual employee share schemes. Chapter 20 There are a number of registration and filing requirements with HM Revenue and Customs and the Registrar of Companies. This Chapter considers these and some continuing administration requirements and summarises the accounting treatment of employee trusts and employee share schemes.
Under Centauri": contains fifteen short stories about life in contemporary rural Australia. The stories are about local people encountered during extensive overland travel through remote regions. They include a story about a Greek migrant with a speech impediment who found acceptance in Darwin during the devastation of Cyclone Tracey; how a fishing boat crew encouraged a crocodile to follow their vessel in order to get rid of the refuse thrown overboard—and the consequence; how a dead child saved his mother during a major flood. They are humorous or poignant, universal in their themes, socially aware and have emotional impact.
Jeremy Monteiro is a thinker and observer. He likes to think about music, life, people and human existence, and he loves to observe human behaviour. He loves people, loves to tell stories and share experiences. From his formidable virtuosity on the piano where he communicates non-verbally, to the stories he tells on stage at his many packed concerts and jazz club shows, he keeps his audiences in rapt attention. His Facebook and blog posts attract thousands of “Likes” and comments, often becoming their own lively discussion forums. In this book, Jeremy revisits, rewrites and updates many of his postings along with many new thoughts and stories. Sometimes thoughtful and sometimes silly, sometimes serious and sometimes irreverent, Jeremy writes with the confidence of one who has seen his fair share of ups and downs in life and is not afraid to speak his mind, while always observing his personal guiding light of fair comment. Going from fond reminiscences that tug at the heartstrings, to funny stories that will evoke a huge guffaw, the insightful essays in this volume takes you on a journey into the mind of one of Singapore’s most respected – and most loved – musicians.
A generously illustrated examination of pentatonic ("black-key scale") techniques in the context of eighteenth- and nineteenth-century Western art-music. Pentatonicism from the Eighteenth Century to Debussy offers the first comprehensive account of a widely recognized aspect of music history: the increasing use of pentatonic ("black-key scale") techniques in nineteenth-century Western art-music. Pentatonicism in nineteenth-century music encompasses hundreds of instances, many of which predate by decades the more famous examples of Debussy and Dvorák. This book weaves together historical commentary with music theory and analysis in order to explain the sources and significance of an important, but hitherto only casually understood, phenomenon. The book introduces several distinct categories of pentatonicpractice -- pastoral, primitive, exotic, religious, and coloristic -- and examines pentatonicism in relationship to changes in the melodic and harmonic sensibility of the time. The text concludes with an additional appendix of over 400 examples, an unprecedented resource demonstrating the individual artistry with which virtually every major nineteenth-century composer (from Schubert, Chopin, and Berlioz to Liszt, Wagner, and Mahler) handled theseemingly "simple" materials of pentatonicism. Jeremy Day-O'Connell is assistant professor of music at Knox College.
What are the greatest speeches of all time? Who are the greatest communicators and orators and what made them so successful? And, significantly, what lessons can you learn from the world’s greatest influencers and communicators? This book individually profiles 100 powerful speakers and analyses the success factors behind their greatest ever speeches. Bill Clinton, Winston Churchill, Nelson Mandela, Benazir Bhutto, Rudy Giuliani, Jack Welch, Lee Kuan Yew, JF Kennedy, Steve Jobs, Barack Obama – these are some of the great communicators featured in this fascinating book. Even in today’s high-tech world, words are as powerful as they have always been, and the way they are used and the results that they achieve remain vital for progress and success at all levels. This book provides unique insights into becoming a skilled orator for today’s age.But first Eddie has to survive the jagged netherworld of modern-day Thailand – a corkscrewed realm where big-time drug dealers tango with small-time hustlers, criminals on the 1 am mingle with bureaucrats on the take, and the merely raffish jostle with the downright scary for centre stage in the big leagues of weird. If Eddie can weather all that, maybe he really can find out what happened back in Saigon so long ago, and where those ten tons of money are.
In the London of Shakespeare and William Byrd, Thomas East was the premier, often exclusive, printer of music. As he tells the story of this influential figure in early English music publishing, Jeremy Smith also offers a vivid overall portrait of a bustling and competitive industry, in which composers, patrons, publishers, and tradesmen sparred for creative control and financial success. It provides a truly comprehensive study of music publishing and a new way of understanding the place of musical culture in Elizabethan times. In addition, Smith has compiled the first complete chronology of East's music prints, based on both bibliographical and paper-based evidence.
Quality and the Academic Library: Reviewing, Assessing and Enhancing Service Provision provides an in-depth review and analysis of quality management and service quality in academic libraries. All aspects of quality are considered in the book, including quality assessment, quality review, and quality enhancement. An overview of quality management and service quality concepts, principles, and methods leads to a detailed consideration of how they have been applied in universities and their libraries. A case study approach is used with different perspectives provided from the different stakeholders involved in the quality processes. All contributors adopt a critical reflection approach, reflecting on the implications, impact, and significance of the activities undertaken and the conclusions that can be drawn for future developments. The book concludes with an overall reflection on quality management and service quality in academic libraries with a final analysis of priorities for the future. Presents a holistic view of the subject, looking at reviews of academic library services, quality assurance and assessment, quality enhancement, and service quality Provides perspectives from authors with different experiences and responsibilities, including those responsible for initiating and managing quality processes in higher education Includes case studies where the authors not only describe the quality processes used, but also seek to review and reflect on their success, limitations, and the impact of their work some time after the event Seeks to be current, comprehensive, and reflective by including the results of surveys/interviews from senior librarians on quality in academic libraries
Heavily updated and revised from the successful first edition Appeals to a wide range of informatics professionals, from students to on-site medical information system administrators Includes case studies and real world system evaluations References and self-tests for feedback and motivation after each chapter Great for teaching purposes, the book is recommended for courses offered at universities such as Columbia University Precise definition and use of terms
How did it feel to hear Macbeth's witches chant of "double, double toil and trouble" at a time when magic and witchcraft were as real as anything science had to offer? How were justice and forgiveness understood by the audience who first watched King Lear; how were love and romance viewed by those who first saw Romeo and Juliet? In England in the Age of Shakespeare, Jeremy Black takes readers on a tour of life in the streets, homes, farms, churches, and palaces of the Bard's era. Panning from play to audience and back again, Black shows how Shakespeare's plays would have been experienced and interpreted by those who paid to see them. From the dangers of travel to the indignities of everyday life in teeming London, Black explores the jokes, political and economic references, and small asides that Shakespeare's audiences would have recognized. These moments of recognition often reflected the audience's own experiences of what it was to, as Hamlet says, "grunt and sweat under a weary life." Black's clear and sweeping approach seeks to reclaim Shakespeare from the ivory tower and make the plays' histories more accessible to the public for whom the plays were always intended.
The 5-Minute Clinical Consult provides rapid-access information on the diagnosis, treatment, medications, follow-up, and associated conditions of more than 700 medical conditions. Organized alphabetically by diagnosis, this best-selling clinical reference continues to present brief, bulleted points on disease topics in a consistent templated format.
Vascular adhesion molecules are vital for the physiological processes of leukocyte trafficking and also critically involved in the enhanced leukocyte emigration that is a key feature of all inflammatory and imm une diseases. The book will provide an overview of the roles of vascul ar adhesion molecules in health and disease, with chapters on their ce ll biology, followed by chapters reviewing their importance in specifi c disease processes. The book is designed to provide up-to-date, linke d reviews of the subject suitable for postgraduate students entering t he field or research workers from allied disciplines needing a modern overview.
As nations struggling to heal wounds of civil war and atrocity turn toward the model of reconciliation, Reconciliation in Divided Societies takes a systematic look at the political dimensions of this international phenomenon. . . . The book shows us how this transformation happens so that we can all gain a better understanding of how, and why, reconciliation really works. It is an almost indispensable tool for those who want to engage in reconciliation"—from the foreword by Archbishop Emeritus Desmond Tutu As societies emerge from oppression, war, or genocide, their most important task is to create a civil society strong and stable enough to support democratic governance. More and more conflict-torn countries throughout the world are promoting reconciliation as central to their new social order as they move toward peace and stability. Scores of truth and reconciliation commissions are helping bring people together and heal the wounds of deeply divided societies. Since the South African transition, countries as diverse as Timor Leste, Sierra Leone, Fiji, Morocco, and Peru have placed reconciliation at the center of their reconstruction and development programs. Other efforts to promote reconciliation—including trials and governmental programs—are also becoming more prominent in transitional times. But until now there has been no real effort to understand exactly what reconciliation could mean in these different situations. What does true reconciliation entail? How can it be achieved? How can its achievement be assessed? This book digs beneath the surface to answer these questions and explain what the concepts of truth, justice, forgiveness, and reconciliation really involve in societies that are recovering from internecine strife. Looking to the future as much as to the past, Erin Daly and Jeremy Sarkin maintain that reconciliation requires fundamental political and economic reform along with personal healing if it is to be effective in establishing lasting peace and stability. Reconciliation, they argue, is best thought of as a means for transformation. It is the engine that enables victims to become survivors and divided societies to transform themselves into communities where people work together to raise children and live productive, hopeful lives. Reconciliation in Divided Societies shows us how this transformation happens so that we can all gain a better understanding of how and why reconciliation is actually accomplished.
V.5: CD-ROM contains additional information related to the book The Neolithic pottery from Lerna, as well as software, for which rights have been cleared.
Demoralised Warren Yeats abandons his failing business, his ex-wife and his city lifestyle to embark on a road trip with more twists and turns than Sydney's streets, he has no idea how gruelling the outback can be. Odds are you have never enjoyed a journey as unique as this, following one of life's nicest losers as he becomes a winner.
An illuminating and entertaining history of the law’s treatment of animals Trespassing bees, murderous zebras, reasonable cows ... Ever since Biblical times, animals have been clashing with human laws. What to do with animals that injure or kill people, in particular, has long troubled humans. In medieval Europe, ‘killer’ animals – horses, cattle and most often pigs, which were notorious for eating young children – were put on trial. Even in the early twentieth century, circus elephants who lashed out at their keepers in America were summarily executed for their crimes. In Guilty Pigs, animal law experts Katy Barnett and Jeremy Gans guide readers through the philosophy and practice of animal-related law, from the very earliest cases to the issues we are debating today, including the responsibilities of pet owners and the application of human rights to animals. They also cover hunting rights, using animals to solve crime, protecting animals from abuse and neglect, and the unique nature of owning a living being. Filled with lively and sometimes bizarre case studies, this is a fascinating and entertaining read – for all lovers of misbehaving creatures. Katy Barnett is a professor of law at the University of Melbourne. She is the author of the young adult novel The Earth Below and co-author of Remedies in Australian Private Law. Jeremy Gans is a professor of law at the University of Melbourne. He is the author of Modern Criminal Law of Australia and The Ouija Board Jurors: Mystery, Mischief and Misery in the Jury System, a true crime book. He is a co-author of Uniform Evidence.
This book is intended to meet a range of different needs and to cater for different levels of knowledge about employee ownership. If you are considering making your company employee-owned or you are advising someone going through that process, and in either case are new to the topic, you can build up your knowledge levels from Chapter 1. Alternatively, the book can be used as a reference work if you have a particular question to answer. Some parts of the book will not be relevant to every reader. For example, several Chapters consider how employees can acquire shares personally: these will not be relevant to companies which intend their employee ownership only to be through an employee trust. The book is intended as practical guide rather than a highly detailed technical treatise. Its priority is to explain key issues in an accessible fashion and to raise awareness of where further exploration and advice may be important. Chapter 1 This Chapter looks at the background to employee ownership and why companies choose to become employee-owned. Chapter 2 Employee trusts are a key part of the structure of most employee-owned companies, as outlined in this Chapter. Individual share ownership is also introduced here, as some employee-owned companies combine ownership by an employee trust (which usually holds the majority of the company’s shares) with direct, individual ownership of shares by employees. Chapter 3 Chapter 3 goes more deeply into how employee trusts work and how the role of trustees as owners interacts with the role of the company’s directors. Chapter 4 In this Chapter, the key steps and decisions that will need to be made in establishing an employee trust are considered. Chapter 5 This Chapter starts to look in more detail at individual share ownership, in particular the ways in which employees can acquire shares personally, and provides a summary of the tax reliefs that are available for individual employees acquiring shares in their company. Chapter 6 Employee ownership trusts are a particular kind of employee trust, bringing particular tax reliefs. This Chapter considers these tax reliefs and the various conditions which must be satisfied. Chapter 7 Many companies become employee-owned through the existing owners transferring their shares to an employee trust. This Chapter looks at how to plan ownership succession in this way and some key questions that will need to be considered. Chapter 8 An employee ownership trust deed is likely to form the structural core of most employee-owned companies. This Chapter explains the key provisions that it will commonly include. Chapter 9 This Chapter considers the people issues which arise in a transition to employee ownership, and has been written by Jeremy Gadd. The next five Chapters look in more detail at how employees can acquire shares individually and may be of value to companies wishing to include individual share ownership alongside trust ownership. Chapters 10 and 11 look at two tax-advantaged all-employee share schemes. Chapter 10 The Share Incentive Plan (SIP) enables employees to purchase shares or receive free shares, in each case with relief against income tax. The SIP is an all-employee share scheme, which means that all employees must be allowed to participate in any offer of shares. This Chapter looks at the statutory requirements for operating a SIP and how it works in practice. Chapter 11 Save As You Earn (SAYE) options is another form of all-employee share scheme, under which employees can be granted options to acquire shares in the future and those employees who participate will save a monthly amount towards the option exercise price. This Chapter considers how SAYE options work. Chapters 12 and 13 look at tax-advantaged share schemes which do not need to involve all employees: Chapter 12 This Chapter looks at Enterprise Management Incentive (EMI) options. For companies wishing to create personal share ownership for their key people, EMI options will often be the best place to start. There are particular eligibility requirements for EMI options. These are considered in this Chapter, which also discusses the key elements of an EMI scheme, and offers suggestions as to how EMI options can be structured. Chapter 13 An alternative to EMI options is the Company Share Option Plan (CSOP). This Chapter considers how the CSOP works. Chapter 14 This Chapter looks at other ways in which employees can acquire shares personally. Chapters 15 to 20 consider other legal, regulatory and taxation issues. Chapter 15 Where employees are to acquire shares (or cash) from an employee trust, it is important to ensure that this is structured in a way which does not fall foul of tax anti-avoidance rules which were introduced to counter what is commonly referred to as disguised remuneration. This Chapter looks at these provisions and how to keep on the right side of them. Failure to do so could result in a charge to income tax and National Insurance on the value of assets even though an employee has not acquired any definite ownership rights over them. Chapter 16 This Chapter sweeps up some other legal and regulatory matters not directly covered in previous Chapters. Chapter 17 This Chapter covers data protection requirements. Chapter 18 This Chapter covers phantom shares. Chapter 19 This looks at the interaction between corporation tax, employee trusts and different individual employee share schemes. Chapter 20 There are a number of registration and filing requirements with HM Revenue and Customs and the Registrar of Companies. This Chapter considers these and some continuing administration requirements and summarises the accounting treatment of employee trusts and employee share schemes.
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