ESO

Disclosure includes the recognition of ESO in financial statements which consist of balance sheet, income statement and the statement of cash flow and disclosure note.

表内确认主要指经理人股票期权信息在资产负债表、损益表和现金流量表中的确认。而表外披露则指经理人股票期权信息在财务报表附注中的披露。

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According to importance of structure optimum design, it introduces progressive structure optimized method for structural dynamical optimization with frequency constraint, and compares optimized result with obtained result according to ESO method, the result is unification basically.

针对结构优化设计的重要性，介绍了一种求解带有频率约束的结构动力优化问题的渐进结构优化方法，并将优化结果与按照ESO方法所得结果做了对比，其结果基本一致。

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Characterization of Degree of Branching for Star-Shaped Polymer of ESO and Lactide

环氧大豆油与丙交酯星形共聚物支化度的表征

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Many problems are still waiting to be solved in BESO, for example, too many parameters needed in evolution process. Because of those, the practical application of ESO has been restricted.

双向进化结构优化方法还存在进化进程控制参数较多等问题，使得其实际应用受到一定限制。

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Por eso esperaba con la carita empapada.

我们拥有的这个世界上最短的一见钟情.

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Orton and his colleagues used ESO's Very Large Telescope to map the temperature variations.

奥顿及其同事们利用欧洲南方天文台的超大望远镜绘制出海王星的温度变化分布图.

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Method of Model Reference Adaptive Control for Tank Gun Control System Based on ESO Filter

基于扩张状态观测器滤波的坦克炮控系统模型参考自适应控制

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The accounting treatment for ESO mainly includes the recognition, measurement and report of stock option.

对经理人股票期权的会计处理主要包括对其的确认 、 计量和信息披露.

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So human CT antigen NY-ESO-1 could be successfully expressed in prokaryotic expression system.

本研究成功利用原核表达系统实现了对CT抗原NY-ESO-1的可溶性表达.

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Then, Bi-directional Evolutionary Structural Optimization ( BESO) criteria and its arithmetic are given, combining ESO method with man-made material elements.

然后，结合基于人工材料的结构渐进优化（ESO）方法，构建了基于应变能的双方向结构渐进优化（BESO）方法的优化准则及算法。

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The accounting fraud of Enron and World Telecommunication, the fall of America stock market began in the spring of 2002 again bring the issues caused by the identification of ESO and other related series of problems to the broad attention of enterprises, government and accounting institutes.

但随着安然、世通财务舞弊及2002年春美国股市出现的下跌，经理人股票期权确认及由此而产生的一系列问题再次引起了企业、政府、准则制定机构的广泛关注。

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Another innovation lies in, in our country's present actual conditions, have proposed the design plans of ESO key-element of suiting our country's national conditions, offer effectual guidance for the listed company of our country implementing ESO as much as possible.

另一创新之处在于，针对我国目前的实际情况，提出了适合我国国情的ESO关键要素设计方案，为我国上市公司实施ESO尽可能提供行之有效的指导。

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Section One discusses how to design the ESO.

论经理股票期权制度在我国企业激励机制方面的实践第一节探讨经理股票期权的设计问题。

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The author it is an efficient system to actualize ESO to improvement of corporate governance structure.

从激励和约束机制方面来完善公司的治理,实施经营者股票期权激励制度不失为一种有效的制度.

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On the brink of a new year, NASA's Hubble Space Telescope snapped a swirling mass of star dust and gas, known as spiral galaxy ESO 021-G004, and the resulting image is so gob-smacking, it's an instant reminder of how tiny and fragile our home really is.

新年伊始，NASA的哈勃太空望远镜拍到了一团旋转的星尘和气体，被称为螺旋星系ESO021-G004，捕捉到的图像令人震惊，提醒着我们地球其实是多么渺小和脆弱。

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Me sorprende la pregunta porque lo que menos me imaginaba era eso.

特维斯承认一开始他发现很难调整到最佳的状态,有一点点发胖.

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At last, we present our opinions on the practical application of ESO in China.

最后, 就经理股票期权制在我国的应用提出了一些思考和建议.

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Practice experiences of developed countries shows that ESO is an effective way to incite managers for a long term, and to avoid their short-term behaviors, it also works on improving company performance and competitiveness.

经过国外发达国家多年的实践证明，它是实现经理人长期激励，避免短期行为，以及提高公司业绩和竞争力的一个有效途径。

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The latter should carry on from four respects such as tax law, accounting law, labor law and exchange control law to supplement and complete ESO legal regulation.

后者应分别从税法、会计法、劳动法以及外汇管制法等四方面进行补充和完善。

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We will meet some problems, when carrying out ESO, that is, distortion of stock market, unsanitied rules and law and unperfect managers market.

我国在实施股票期权时，还会碰到股票市场失真、相关法律法规不健全以及经理人市场不完善等问题。

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Part two analyses ESO incentive institution theoretically, especially from the angle of human capital theory 、 principal-agent theory 、 risk theory and game theory.

第二部分从理论上分析经理人股票期权激励。主要涉及的理论有人力资本理论、委托-代理理论、风险理论和博弈论。

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ESO is a peculiar acceptance and the property of which is right of formation.

股票期权是一种特殊的承诺权,属于形成权性质.

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There are two modes of ESO to select, the normative ESO mode and the phantom ESO mode. The listed companies can select the former, and the other companies can select the latter.

在ESO的模式选择中，上市公司可选择标准的ESO模式，而非上市公司则可选择虚拟股票期权模式。

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Study on the Accounting Information Distortion under ESO

股票期权激励下会计信息失真问题的研究

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Financial scandals should not be attributed to ESO, other equity-based compensation such as restricted stock could induce financial fraud as well, just to a different degree at all.

财务造假丑闻不能够归咎于股票期权制，采用其他形式的股权激励工具（如限制性股票），同样会存在推高股价上升的诱因。

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ESO aligns principal and agent to the same goal and accordingly relieves the problem.

经理股票期权制是使代理人和委托人利益趋同的合约,可以有效缓解委托代理问题.

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