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“Two-dimensional Weighting Stock Ownership Incentive ” for Idiosyncratic Human Capital


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“Two-dimensional Weighting Stock Ownership Incentive ” for Idiosyncratic Human Capital
WANG Lu-jie1GUAN Yong-hua2
1. College of Humanities and Social Sciences,Nanjing University of Aeronautics and Astronautics, Nanjing 210016,China;2. College of Economics and Management,Nanjing University of Aeronautics and Astronautics,Nanjing 210016,China
idiosyncratic human capital net econom ic value-added contribution rate stock ownersh ip incent ive
W hen the human resource goes into the corporation, the hum an assets are transfo rmed as w ell as the hum an capita.l Therefore, it is reasonable that the owners o f human capital have the r igh t to share the surp lus w ith the owners o f the materia ls according to the contribu tion o f each side. In order to preserve the rights and interests o f the human capita l and to embod iment the spec ial value o f the human capita, l w e put forw ard the eva luation index ofNEVA ( net econom ic value-added) and w ork out the con tr-i bution rates o f the human cap ita l and themateria l cap ita l by the NEVA index. W e set up the fo rmula on the basis o f these contribut ion rates. On the other hand, w ew ork out the stock ow nership distributing proport ion betw een the Idiosyncratic Hum an C apital and the Coessent ia l Human C apita l according to the“tw o-eight princ ip le”. W e design amodel o f the / Tw o-D imensiona lW eight ing Stock Ow nersh ip Incen tive System0 for the Id iosyncraticHuman C ap ita.l


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Last Update: 2013-03-03