Employees in the context of "Employee stock option"

Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This involves the preparation of financial statements available for public use. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes.

The International Financial Reporting Standards (IFRS) is a set of accounting standards stating how particular types of transactions and other events should be reported in financial statements. IFRS are issued by the International Accounting Standards Board (IASB).

Sick leave (or paid sick days or sick pay) is paid time off from work that workers can use to stay home to address their health needs without losing pay. It differs from paid vacation time or time off work to deal with personal matters, because sick leave is intended for health-related purposes. Sick leave can include a mental health day and taking time away from work to go to a scheduled doctor's appointment. Some policies also allow paid sick time to be used to care for sick family members, or to address health and safety needs related to domestic violence or sexual assault. Menstrual leave is another type of time off work for a health-related reason, but it is not always paid.

In most nations, some or all employers are required to pay their employees for some time away from work when they are ill. Most European, many Latin American, a few African, and a few Asian countries have legal requirements for paid sick leave for employees. In nations without laws mandating paid sick leave, some employers offer it voluntarily or as the result of a collective bargaining agreement. However, in countries with poorer labor laws such as South Korea, employees are usually forced to use paid vacation time for sick leaves, and the sick leaves exceeding the remaining vacation time are unpaid.

A bonus payment is usually made to employees in addition to their base salary as part of their wages or salary. While the base salary usually is a fixed amount per month, bonus payments more often than not vary depending on known criteria, such as the annual turnover, or the net number of additional customers acquired, or the current value of the stock of a public company. Thus bonus payments can act as incentives for managers attracting their attention and their personal interest towards what is seen as gainful for their companies' economic success.

There are widely-used elements of pay for performance and working well in many instances, including when a fair share of an employee's participation in the success of a company is desired. There are, however, problematic instances, most notably when bonus payments are high. When they are tied to possibly short-lived such as an increase in monthly turnover, or cash flow generated from an isolated marketing action, such figures often do not reflect solid and reliable growth for a company, or an employee's particular efforts. Australian retail entrepreneur Gerry Harvey, while supporting bonuses for long-term company performance, has stated that:

Law & Order: Criminal Intent, a spin-off of the crime drama Law & Order, follows the detectives who work in the "Major Case Squad" of the New York City Police Department, a unit that focuses on high-profile cases (in most cases murder, just like the regular Law & Order in this sense), such as those involving VIPs, local government officials and employees, the financial industry, and the art world; though sometimes the cases are similar to the cases from the original Law & Order show as well. From its fifth season until the beginning of the ninth season, which aired in September 2005 until April 2010, the series had generally shown four major detectives working the unit, in alternating episodes under the leadership of both Captain James Deakins and Captain Danny Ross. The unit also previously had a prosecutor assigned from the DA's office, that frequently interacted with the squad. The ninth and tenth seasons of the series showed two major detectives working the unit in all episodes under the leadership of Captain Zoe Callas and later Joseph Hannah.

One of the original characters on Law & Order, Detective Mike Logan (played by Chris Noth), appears in one episode of Season 4. At the beginning of Season 5, he is transferred from Staten Island to the Major Case Squad, where he worked until the end of Season 7.

Line management refers to the management of employees who are directly involved in the production or delivery of products, goods and/or services and may be referred to as the supervisor. As the interface between an organisation and its front-line workforce, line management represents the lowest level of management within an organisational hierarchy (as distinct from top/executive/senior management and middle management).

A line manager is an employee who directly manages other employees and day-to-day operations while reporting to a higher-ranking manager. In some retail businesses, they may have titles such as head cashier or department supervisor. Related job titles are supervisor, section leader, foreperson, office manager and team leader. They are charged with directing employees and controlling that the corporate objectives in a specific functional area or line of business are met.

A flat organization (or horizontal organization) is an organizational structure with few levels of management between staff and executives. An organizational structure refers to the nature of the distribution of the units and positions within it, and also to the nature of the relationships among those units and positions. Tall and flat organizations differ based on how many levels of management are present in the organization and how much control managers are endowed with.

Transforming a highly hierarchical organization into a flat organization is known as delayering.