管理沟通的英语论文参考文献

Enterprise Management IncentivesA guide for employees, employers and advisersThis guidance aims to take you through the qualifying requirements for Enterprise Management Incentives (EMIs). It is divided into sections which explain each part of the legislation contained in Schedule 5 Income Tax (Earnings and Pensions) Act 2003. Detailed points are covered in a question and answer context. It also explains some key terms otherwise stated, the statutory references in this guidance are to the Income Tax (Earnings and Pensions) Act 2003, and the abbreviations ITEPA 2003 and Sch 5 have been used that if you grant EMI options you may also have to consider other laws and rules. For example, there may be company law and regulatory requirements to comply with. Such matters are not covered in this guide so you should consider whether you need to take relevant professional information contained here is for guidance only. EMI options must at all times comply with the provisions of Schedule 5 ITEPA ’s in this guidance * What are Enterprise Management Incentives (EMIs)? * How EMIs work * Qualifying companies * What makes an employee eligible? * About the options * Notification of grants of options * Income tax and National Insurance contributions * Capital gains tax * What happens when a company reorganises? * Useful contacts * EMI terms explainedWhat are Enterprise Management Incentives (EMIs)?EMIs are tax advantaged share options. They are designed to help small, higher risk companies recruit and retain employees who have the skills to help them grow and succeed. They are also a way of rewarding employees for taking a risk by investing their time and skills to help small companies achieve their EMIs workTax advantaged share options with a market value of up to £100,000 may be granted to a qualifying employee of a qualifying company, subject to a total share value of £3 million under EMI options to all shares must be in an independent trading company that has gross assets of no more than £30 grant of the option is tax-free and there will normally be no tax or National Insurance contributions (NICs) for the employee to pay when the option is exercised. There will normally be no NICs charge for the the shares are sold at a gain, any capital gains tax (CGT) charge may be reduced because taper relief will normally start from the date that the option is employer must notify HMRC of an award of EMI options within 92 days of the grant of the this guidance all references to employer are to the employing companies qualify for EMIFor companies to qualify they must have maximum gross assets of no more than £30 million; for groups, this applies to the assets of the group as a whole. The company whose shares are the subject of the option must be independent, and the company or group must be trading. Companies carrying on certain trades will not is more detail on qualifying options qualify for tax relief under EMIIf an option is to qualify for tax relief: * the option has to be notified to HMRC in time and as required * the company whose shares are under option has to be a qualifying company * the type of share under option has to qualify * the employee has to be eligible * the terms of the option have to makes an employee eligibleTo qualify for EMI an employee has to be employed by the company whose shares are the subject of the option, or by a subsidiary. An employee must spend at least 25 hours a week working for the company or the group. If his hours are shorter, he must spend at least 75% of his working time working as an employee for the company or are more details on employee EMIs workThis section outlines the main requirements for options to qualify under EMI, they are: * the purpose of the option * the maximum entitlement of the employee and * the overall limit on options to be granted by the purpose of the optionThe options must be granted for commercial reasons to recruit or retain employees in a company, and not as part of an arrangement one of the main purposes of which is to avoid tax. (Para 4 Sch 5).Can a company cancel existing options and replace them with EMI options?If the option is granted to recruit or retain employees the purpose test is met. This will depend on the facts and all the entitlementNo employee may hold unexercised qualifying EMI options with a market value of more than £100,000. The market value is taken at the date of grant. The value to be used is the unrestricted market value, that is, the value of shares under option without taking into account any restrictions or the risk of forfeitureIf an option granted to an employee causes the £100,000 limit to be exceeded, the excess will not qualify as an EMI there limits on the number of qualifying options that an employee may be Granted within a particular period?Yes. Once an employee has been granted EMI, or EMI and Company Share Option Plan (CSOP) options up to the £100,000 limit, he must wait until 3 years after the last of these options was granted before he can be granted any more EMI qualifying options, even if he has exercised or released some of the options. He can then be granted further EMI options to the extent that any other EMI or CSOP options then held by him are below the £100,000 limit. (Para 6 Sch 5).How are shares valued for the purposes of the £100,000 limit?The market value of any shares for this purpose is the price they might reasonably be expected to fetch on the open market, free from any restrictions or risk of forfeiture to which they may be the shares under option are quoted on the London Stock Exchange, the market value is based on the prices on the Stock Exchange’s Daily Official List. If shares are not quoted on the London Stock Exchange, the company may offer its own valuation. In that case, HMRC may enquire into the , the company can ask HMRC Shares and Assets Valuation (SAV) to agree a valuation with them before the option is granted or whenever a valuation is required. Companies, or advisers, may find this the exercise of the option is subject to performance conditions will this affect the determination of market value?No. Performance conditions are not taken into account when determining the market value of the shares under there a limit on the number of employees who may hold EMI options?No. Any number of employees may hold EMI options in a company or group, subject to a maximum of £3 million as the total value of shares under EMI option in a CompaniesThis section sets out the conditions a company has to meet to qualify for EMI, they are: * independence * having only qualifying subsidiaries (including qualifying property managing subsidiaries after 17 March 2004) * gross assets * trading requirements that companies have to meet for options to qualify under EMI are similar to the requirements for the Enterprise Investment Scheme, the Corporate Venturing Scheme and Venture Capital Trusts. However, both quoted and unquoted companies can qualify for company whose shares are subject to EMI options must not be: * a 51% subsidiary (more than 50% of its ordinary share capital owned by another company), or * controlled by another company (or another company and persons connected with it).Arrangements must not exist which could result in the company becoming a 51% subsidiary or otherwise being controlled. (Para 9 Sch 5)Control in this context means the power of one company to ensure that the affairs of another company whose shares are subject to EMI option are conducted in accordance with that company’s wishes. This may be through share ownership, voting power, or because of any powers conferred by Articles of Association or other subsidiaries (before 17 March 2004)For options granted before 17 March 2004, all of a company’s subsidiaries must be qualifying subsidiaries. That is, the company whose shares are subject to EMI options must: * possess, directly or indirectly, at least 75% of the share capital and the voting power of the subsidiary * be entitled to receive at least 75% of the assets of the subsidiary, in the event of a winding up or in any other circumstances, if they were all distributed * be entitled to at least 75% of profits of the subsidiary available for distribution to other person must be able to control the subsidiary (control having the same meaning as it has for the independence requirement.)There must be no arrangements in existence by virtue of which any of these conditions would cease to be a subsidiary company itself has subsidiaries, shares will not qualify to be used in an EMI option unless all these subsidiaries are also qualifying subsidiaries, as defined 1Company A has a 75% shareholding in subsidiary company B, and the same % rights to votes, assets and income. Company B is therefore a qualifying B has a 75% shareholding in subsidiary company C, and the same % rights to votes, assets and income. Company C it also therefore a qualifying A meets the EMI requirements in relation to its 2Company X has a 75% shareholding in subsidiary company Y, and the same % rights to votes, assets and income. Company Y is therefore a qualifying X also has a 60% shareholding in subsidiary company Z, and the same % rights to votes, assets and income. Company Z is not a qualifying X therefore fails to meets the EMI requirements, as not all of its subsidiaries are qualifying subsidiaries (after 17 March 2004)For options granted on or after 17 March 2004 all of a company’s subsidiaries must be qualifying subsidiaries. That is, the company whose shares are subject to EMI options must hold, directly or indirectly, more than 50% of the share capital of the subsidiary. (Para 11(2) Sch 5).No other person must be able to control the subsidiary (control having the same meaning as it has for the independence requirement.)There must be no arrangements in existence by virtue of which any of these conditions would cease to be is a further requirement if the company has subsidiaries that manage property managing subsidiariesFor options granted on or after 17 March 2004, a company will not qualify if it has a property managing subsidiary which is not a 90% subsidiary of the company. (Para 11A(1) Sch 5).A property managing company is one whose business consists wholly or mainly in the holding of managing of land, buildings or interest in be a qualifying property managing subsidiary, the company whose shares are subject to EMI options must: * possess, directly, at least 90% of the issued share capital and the voting power in the subsidiary * be entitled to receive at least 90% of the assets of the subsidiary, in the event of a winding up or in any other circumstances, if they were all distributed * be entitled to at least 90% of profits of the subsidiary available for distribution to other person must be able to control the subsidiary (control having the same meaning as it has for the independence requirement.)There must be no arrangements in existence by virtue of which any of these conditions would cease to be assetsThe value of the company’s gross assets must not exceed £30 million at the date the EMI option is granted. If the company is a member of a group of companies, the limits are applied to the gross assets of the group as a whole.由于篇幅有限，网址在这里，你可以在那里看到完整。这是一篇关于企业管理的学术性文章。

对于沟通障碍 个人认为是自信的问题 相信自己 勇敢面对问题 时刻相信：我能行 我可以

Managing people effectively in extension programmes is a skill that requires constant planning and development. An extension programme manager can be defined as the person who is vested with formal authority over an organization or one of its sub units. He or she has status that leads to various interpersonal relations, and from this comes access to information. Information, in turn, enables the manager to devise strategies, make decisions, and implement action (Mintzberg, 1988). Management is concerned with the optimum attainment of organizational goals and objectives with and through other people. Extension management organizations are characterized by many strategies, wide spans of control, democracy, and autonomy. Their management practices cannot be reduced to one standard set of operating guidelines that will work for all organizations continually. However, all managers of professional organizations face the same challenge: to manage one's time, objectives, and resources in order to accomplish tasks and implement ideas (Waldron, 1994). Managers of extension programmes are painfully aware of the need for revision and development of the new skill sets held by today's high performers. If change is not handled correctly, it can be more devastating then ever before. High performers reflect, discover, assess, and act. They know that a new focus on connecting the heads, hearts, and hands of people in their organization is necessary. Astute managers know what needs to be done but struggle with how to do it. Quite often they prefer to consider themselves as teachers or communicators rather than managers. This results in under-utilization of the increasing amount of literature on management theory and practice. The root of the problem is implementation. They must learn how to motivate others and build an efficient team. More formally defined, management is the process by which people, technology, job tasks, and other resources are combined and coordinated so as to effectively achieve organizational objectives. A process or function is a group of related activities contributing to a larger action. Management functions are based on a common philosophy and approach. They centre around the following: 1. Developing and clarifying mission, policies, and objectives of the agency or organization 2. Establishing formal and informal organizational structures as a means of delegating authority and sharing responsibilities 3. Setting priorities and reviewing and revising objectives in terms of changing demands 4. Maintaining effective communications within the working group, with other groups, and with the larger community 5. Selecting, motivating, training, and appraising staff 6. Securing funds and managing budgets; evaluating accomplishments and 7. Being accountable to staff, the larger enterprise, and to the community at large (Waldron, 1994b).The management functions listed above can be categorized by using the acronym POSDCORB (Bonoma & Slevin, 1978, from Gulick & Urwick, 1959): · Planning: outlining philosophy, policy, objectives, and resultant things to be accomplished, and the techniques for accomplishment · Organizing: establishing structures and systems through which activities are arranged, defined, and coordinated in terms of some specific objectives · Staffing: fulfilling the personnel function, which includes selecting and training staff and maintaining favourable work conditions · Directing: making decisions, embodying decisions in instructions, and serving as the leader of the enterprise · Coordinating: interrelating the various parts of the work · Reporting: keeping those to whom you are responsible, including both staff and public, informed · Budgeting: making financial plans, maintaining accounting and management control of revenue, and keeping costs in line with objectivesPlanningPlanning is the key management function of any extension worker. It is the process of determining in advance what should be accomplished, when, by whom, how, and at what cost. Regardless of whether it is planning long-term program priorities or planning a two-hour meeting, the planning aspect of management is the major contributor to success and productivity. Stated simply, "If you don't know where you are going, then you won't know when you have arrived!" Planning is the process of determining the organization's goals and objectives and making the provisions for their achievement. It involves choosing a course of action from available alternatives. Planning is the process of determining organizational aims, developing premises about the current environment, selecting the course of action, initiating activities required to transform plans into action, and evaluating the outcome. The types of planning that managers engage in will depend on their level in the organization and on the size and type of the organization. Generally there are four major types of planning exercises: strategic, tactical, contingency, and managerial. Strategic planning involves determining organizational goals and how to achieve them. This usually occurs at the top management level. Tactical planning is concerned with implementing the strategic plans and involves middle and lower management. Contingency planning anticipates possible problems or changes that may occur in the future and prepares to deal with them effectively as they arise (Marshall, 1992). Managerial planning is usually considered as microlevel planning. It helps in combining resources to fulfil the overall objectives of the extension organization. A needs assessment may initiate a need for developing a plan. The planning process begins with the creation of a philosophy that consists of statements describing the values, beliefs, and attitudes of the organization. Its mission statement is a proclamation of its purpose or reason for being. After the philosophy and mission statements have been established, various goals and objectives are defined. Goals are usually general statements that project what is to be accomplished in the future. An objective is a concrete statement describing a specific action. Policies are predetermined guides to decision making; they establish boundaries or limits within which action may be taken. Managers are related to policy formation in two ways. First, they play a crucial role in implementing organizational policies that have been established by higher management. Second, they create policies within their departments as guides for their own work groups. Procedures outline the series of steps to be followed when carrying out a designed policy or taking a particular course of action. Rules are used to provide final and definite instruction. Usually they are inflexible. Planning is designing the future, anticipating problems, and imagining success. In short, planning is essential for anyone who wants to survive. The functions of organizing, leading, staffing, and budgeting are means of carrying out the decisions of planning. Everyone is a planner - a planner of meals, of work time, Of vacations, of families. Formal planning, however, distinguishes managers from non-managers, effective managers from ineffective managers. Formal planning forces managers to think of the future, to set priorities, to encourage creativity, to articulate clear objectives, and to forecast the future in terms of anticipated problems and political realities. Long-Range Planning Long-range planning is vitally important in that it focuses attention on crucial future issues which are vitally important to the organization. It involves studying societal trends and issues, surveying current and anticipated learners' needs, and being aware of long-term research directions and changes in technology. Many extension workers may think that such management is beyond their level of authority, control, or involvement. They may feel that such management is the prerogative of the director, the deputy minister, or the president. However, while senior levels of management must be involved, those who implement the objectives resulting from long-range planning should also be involved.