○○学科

小泉 修平

コイズミ シュウヘイ  (koizumi shuhei)

基本情報

所属
大阪産業大学 経営学部商学科 特任教授
学位
経営学修士(大阪大学)

J-GLOBAL ID
200901006021618701
researchmap会員ID
6000000026

論文

 4
  • 小泉 修平
    工業経営研究 (27) 55-64 2013年8月  査読有り
  • 小泉 修平
    Annual research bulletin of Osaka Sangyo University 5 1-31 2013年3月  査読有り
    An ESOP (Employee Stock Ownership Plan) to assume U.S.A. origin, was the thing that a scheme was devised in 1956 by L. Kelso, but it was legislated by the ERISA method in 1974, and taxation system kind treatments spread in what was taken at a stretch between United States companies. The association of the employee makes a fund with the thing named the fault like the employee stock-ownership plan of our country, and this contributes a fund for the planned retirement bonus equivalency that a company will pay to the fund in the future, and the fund acquires a company's stock to the fund and borrowed money from the financial institution, and it is with a stockholder. There are still few ESOPs of the American model, but, in our country, the ESOP of the type that I put together with the conventional employee stocks society is gradually introduced. I propose the scheme and new role after having analyzed the problem of the Japanese model ESOP in this report.
  • 小泉 修平
    実践経営 (49) 87-96 2012年8月  査読有り
  • 小泉 修平
    実践経営 (48) 127-137 2011年8月  査読有り

MISC

 21

書籍等出版物

 31

講演・口頭発表等

 21

担当経験のある科目(授業)

 14

共同研究・競争的資金等の研究課題

 6