Abstracts

Human resources and labor relations

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To flex or not to flex

Article Abstract:

A UK optical retailer, Vision Express, is studying ways of maintaining benefit programs for employees and, at the same time, controlling company costs. Most of the specialists in their company are optometrists and contact lens consultants. Vision Express is primarily an optical shop, where clients are administered eye tests and are given customized eyeglasses or contact lens as they wait. Some of the benefits that can be flexed are private medical insurance, company car, critical illness plan, holidays and dental insurance plan.

Optical goods stores, Optical Goods Retail, Eyewear industry, Optical shops, Vision Express

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The new world order in expatriate compensation

Article Abstract:

Companies need to formulate an effective compensation strategy to address the needs of an increasing expatriate workforce. A number of compensation strategies have been employed such as destination, pricing, localization, net to net, modified balance-sheet and full balance-sheet. Under the full balance sheet, the expatriate is afforded with a quality standard of living through employee benefits, wages, housing and day-to-day allowances, bonus and tax reimbursements within the length of the assignment.

Compensation and benefits, Alien labor, Foreign labor

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The role of book reserves: a German perspective

Article Abstract:

Book reserves represent an obligation to pay pension benefits. At the same time, they allow pension recipients to obtain a tax deduction for their pensions. In Germany, the Income Tax Act of 1995 provided for a system of pension book reserves under which employers can voluntarily grant pension benefits of their own choosing. Notwithstanding criticisms against the system, book reserves provide a viable way of providing pension benefits to employees.

Germany, Social policy

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