National Policy Statement on Entrepreneurship in Ireland 27 2. 1. 3 Share Based Remuneration In private Companies Share based employee remuneration can significantly reduce fixed labour costs
The extent to which a company can avail of tax efficient share based employee remuneration relief in Ireland,
or grant options to buy shares, to their employees. These include share option schemes, †save as you earn†share option schemes, approved profit sharing schemes, restricted share schemes and employee share ownership trusts.
The current tax treatment of share options however, is considered to be less competitive than that available in other countries
the use of share based employee remuneration by private companies in Ireland is limited. In addition for smaller companies the administrative burden of setting up such schemes is unduly high.
The Bill provides that the existing provision requiring that at least 50%of an enterprise†s employees must be Irish
the Federal Employees Retirement System, provides a lifetime defined benefit for 45%46%48%22%28%35%67%74%83%0%20%40%60
%80%100%2010 2020 2030 Old-age Dependency Youth Dependency PAGE 10 THE INFORMATION TECHNOLOGY & INNOVATION FOUNDATION JANUARY 2014 federal employees.
Under current law, full-time employees pay a portion of their employer-provided health insurance premiums with before-tax dollars.
but because of the regressive nature of the tax deduction†income taxes are lower for low-income employees
Furthermore, eliminating the employee portion of the health-care tax deduction puts both part-time and full-time employees on equal footing. 81
The COLA is determined now by a version of the CPI that measures prices for urban wage earners
DJEI, Low pay Commission) 31 Conduct a study on the prevalence of zero hour contracts (ZHC) and low hour contracts (contracts of 8 hours or less per week (LHC)) among Irish employers and their impact on employees,
Action Plan for Jobs 2013 contained a Disruptive Reform aimed at making it more attractive for businesses to hire additional employees from the Live Register:
HSA) 231 Extend the number of HSA health and safety e-learning modules and increase user numbers, providing more cost effective solutions to the training of employees, managers and students.
and employees to access just one piece of legislation and also ensure as far as possible a consistent approach to such leaves.
Increasingly, good CSR practices are distinguishing the best companies from their competitors by the manner in which they engage with their customers, suppliers, employees and local communities.
Customers and prospective employees are more conscious than ever of the ethical record of companies. 40 per cent of job seekers read a company†s sustainability report,
Relevant APJ Sections 6. 1 Increase in value added per employee EI Firms-3%decline in 2011+2.
who provide high standards of employee learning and development. Through our public interest remit, we promote the appropriate regulation of accounting.
%since the start of the initiative and recruited more than 100 employees. www. shields-e. com Good practice examples The Footprint Chroniclesâ:
The common aspect for the second level is that these are normally middle management employees. The third level of the Marchand et al. model includes the process managers, the employees
whose responsibilities include the co-ordination of cross-functional or horizontal processes and communication with partners like suppliers and customers.
and record the actions and performance of operational employees in carrying out their tasks. But there is still something wrong in the way companies utilize ICT in business. 4. The gap between the development of business
There are few employees and specialists who clearly understand business and technology. Figure 3 below presents ideas on the gap between strategic business and technology development.
and provided employment to 70.9%of all employed persons in 2006 (Ifm, 2007b). In absolute terms German SMES provided employment and/or apprenticeship to 20.42 million people in 2006 in the country.
As on 31.12.2006 large firms (with 250 employees or more) constituted a miniscule 0. 33%of all enterprises.
Of 3, 215,238 enterprises active on the aforementioned date an overwhelming 3, 204,519 were SMES (with less than 250 employees.
SMES with a staff of 50 to 249 employees were found to be suffering more from this scarcity (60%)than did large firms (40%)(BITKOM, 2007b.
Google Inc. cited troubles in obtaining work visas for its prospective employees as a reason to set up its â€oefirst engineering research and development centre†outside the US in Bangalore in India (The Hindu,
Furthermore, some employees in the R&d units at the headquarters tend to see the new location as a potential threat to their job security leading to resentments, antagonism and even non-cooperation,
and should provide their employees involved in international activities with cross-cultural training. This sensitization to mutual cultural issues may play a key-role in the success of an international venture. •The motivation (potential benefits) as well as the necessity behind global innovation activities (e g. tapping new markets
A thorough understanding of internal business processes, organisational backing not only by senior management but also by other employees, especially in R&d departments,
G#3v 4644 Wage earner 0#4#employed person Wage earner 0#4#employee Wage earner 0#4#wage earner Wage earner
G#2v 4645 Socioprofessional category G#3v 4646 Blue-collar worker G#4v 4647 Apprentice 0#5#apprentice Apprentice
G#4v 4648 Blue collar worker 0#5#blue collar worker Blue collar worker G#4v 4649 Semiskilled worker 0#5#semi skilled worker Semiskilled worker
G#4v 4650 Skilled worker 0#5#skilled worker Skilled worker G#4v 4651 Unskilled worker 0#5#labourer Unskilled worker
11 non-university scientific institutes (1, 760 employees 6 Humboldt University institutes (1, 056 employees;
8, 034 students 445 technology oriented companies (5, 286 employees Media City 146 companies (1, 763 employees
Industrial Estate 363 companies (4, 969 employees 8 Â WISTA-MANAGEMENT GMBH/Adlershof Projekt Gmbh 9
*HU: 246 Mio. â IGAFA: 320 Mio. â (gesch Mio. EUR%Mio. EUR%Mio. EUR
%Investitionen in Infrastruktur Investitionen und Kosten des Entwicklungstrã¤gers) 503 34%167 20%670 29
million paid employees. 12 This and other trends mark some shift towards more bottom-up forms of
provided by a given employer and a consequent reduction in employee rights within the existing
x People are able to find work that interests them/employees who fit their requirements much
team leaders and skilled employees), compared to former †normal†workplace x CSE: just over 100 start-ups create their own new businesses and jobs for unemployed
50 employees Diabetiva DE) 100 Reach high-risk patients with diabetes mellitus type 2 who have displayed symptoms or
It has about 50 employees and is 101 https://click4life. hiv/de 102 www. cellslider. net
It has about 50 employees and is as a commercial supplier of products and services to the Danish health sector also a vendor with vision of
Employers are looking for employees who have developed skills for teamwork, problem-solving and interpersonal skills rather than punctuality and regularity (Davis 2013.
their employees, and as many people are under a lot of time-pressure in their spare-time it can be difficult to find
upâ toâ 499â employees) Â EUÂ equityâ isâ availableâ viaâ riskâ capitalâ fundsâ thatâ haveâ signedâ
7 E g. statistics from the IMPROVE benchmarking database with 1, 693 valid datasets of European SMES with 250 employees or
-enterprise with less than 10 employees In employment terms, almost 67%of workers are employed by SMES
with less than 250 employees and either an annual turnover of up to 50 million euros or a balance sheet total of no more
micro enterprises with 1 to 10 employees and a turnover or a balance sheet total less than 2 million euros, small enterprises with 10-49 employees and a
turnover or a balance sheet total between 2 and 10 million euros and medium-sized enterprises, having 50-249
employees and a turnover less than 50 million euros or a balance sheet total less than 43 million euros Micro Small Medium SME Large
putting today†s consumers, employees, citizens, patients and other individuals in a controlling position A reference framework, illustrated in figure 1,
further 18.5%of employed persons relied entirely on ICT to perform their task, ranging from 9
thus rapidly becoming a precondition for employees to become and remain employable. In its †Communication on e-Skills for the 21st Century and the Digital Agenda for
old, have fewer than 25 employees and have less than £20, 000 in gross assets. Additionally, the
investor cannot be an employee of the company nor have more than a 30%interest 16 After finding customers,
ï§On the other hand, labour law flexibility allows employees to switch between employees competitors easily United kingdom ï§Since early 2000 U k. †s digital economy is steadily growing
willing to hire non-European highly skilled employees and non-European graduates from European universities with advanced degrees in science, technology, engineering or
companies (of the total number of companies with 10 or more employees) use or have deployed
Attitude to mistakes, tolerance of ambiguity employee empowerment and how decisions are made are all important aspects of an innovative culture and mindset of the firm
SMES (more than 10 employees Explore a Range of Sectors e g.,, Software, Medical, Natural resources Engineering Exporting;
-ful with over 30 employees but further growth was limited as the company was seen as a basic assembly shop with a
Twelve to fifteen companies, with two employees each, partic -ipate in workshops over three to four days.
employees each (one of which must be a CEO or senior manager on three half-day workshops over a two-week period.
more than 10 employees and operates in 3 stages Briefing events: potential participants will hear about the tools and
than 86,000 companies and 900,000 employees, the industry is an important factor for job creation in Germany.
It offers employees more flexible and family-friendly ways of working. The phenomenon can not only help to secure skilled workers
The possible effects of digitisation on employee co determination must also be taken into account. Further -more, a noticeable impact on employment trends is to be
The skillsets of employees and job seekers will need to evolve to meet the requirements of digitisation, such as
and safety for employees with new working arrangements such as crowdsourcing or new working hour arrangements
Businesses and employees alike face particular challenges in updating their skills to tackle work in the digital world
States) only 43 per cent of employers said they could find employees with the right skills. 14 This mismatch
opportunities in the offshore services sector where the majority of employees are youth 3. 1 Agriculture
had achieved significant growth with 25 000 employees in 65 centres, compared to 9 000 employees each in El salvador and Guatemala. 79 Since these countries principally serve the
Hispanic market, the use of â€oespanglish†by clients requires call centre agents to also understand English.
group, such as paid employees. 85 84 World bank, Information and Communications for Development 2012: Maximizing Mobile, 75
hiring full-time employees †though, as critics point out, this also enables companies to avoid providing
employee to play the character for the customer until a desired level is reached 105 Lehdonvirta and Ernkvist.
hospital employees must be able to use medical records systems order supplies, manage appointments and perform other routine tasks on a computer that used to be
•employee connection services •information on local labour markets •sector-specific training, often in collaboration with industry
A number of initiatives have been created to help employees get the required ICTS skills on the job. These initiatives are designed to prepare youth for a better and more
Companies require evidence that new employees possess the skills needed for tasks that they will perform in their jobs
constituencies (customers, partners, suppliers, employees, etc..ERM goes beyond customer relationship management (CRM Flipped classroom An instructional model where students view video lectures and other online
employee recruitment, selection, assessment and other functions Impact sourcing Socially responsible business process outsourcing (i e. by employing people from
while customers, employees, and a new generation of young people are asking business to step up
performance, and employee retention and capability The Connection Between Competitive Advantage and Social Issues There are numerous ways in
Society benefits because employees and their families Page 5 of 13creating Shared Value-Harvard Business Review
and the firm minimizes employee absences and lost productivity. The graphic below depicts some areas
Employee productivity The focus on holding down wage levels, reducing benefits, and offshoring is beginning to give way to an awareness of the
and opportunities for advancement for employees have on productivity. Many companies, for example, traditionally sought to minimize the cost of â€oeexpensive†employee health care
coverage or even eliminate health coverage altogether. Today leading companies have learned that because of lost workdays
and diminished employee productivity, poor health costs them more than health benefits do. Take Johnson & johnson. By
helping employees stop smoking (a two-thirds reduction in the past 15 years) and implementing numerous other wellness
these kinds of employee approaches would spread even faster Location Business thinking has embraced the myth that location no longer matters,
racial discrimination reduces the pool of capable employees. Poverty limits the demand for products and leads to
Workforce development initiatives, for example, increase the supply of skilled employees for many other firms as well
employees Creating shared value will require concrete and tailored metrics for each business unit in each of the three areas.
employees and citizens and the increased scarcity of natural resources, will drive unprecedented opportunities to create shared
employees etc What they were trying to achieve with their service, including any evidence they have
hours of work for disadvantaged people were produced benefiting 266 employees ï 133 enterprises were mobilised through these works
employ around one-third of private sector employees and produce about 20%of output The EU now has a number of funds and instruments for supporting microfinance
Google, which allows employees to spend 20%of their time on their own projects, and IKEA which
practices stand-up round-table meetings among other innovative practices allowing employees to tackle problems as they arise with minimum management interference
management and employees to explore more productive ways of working Results based entrepreneurship in The netherlands
3. 1. 5. 7. Employee financial participation...104 3. 2. Financing capacities and facilities...105
Microenterprises in Europe employ around one-third of private sector employees and produce about 20%of output
disadvantaged people were produced benefiting266 employees •133 enterprises were mobilised through these works •75%of beneficiaries were accompanied by a local insertion company (a type of training and employment social
which allows employees to spend 20%of their time on their own projects, and IKEA,
innovative practices allowing employees to tackle problems as they arise with minimum management interference In The netherlands and Belgium, workplace innovation is called †Social Innovation†and
both management and employees to explore more productive ways of working A Social Innovation Park in the Basque country
-vantaged employees is reduced from 50%to 30%.%Furthermore it will be possible for some social services and for a limited period of time (maximum three years), to
3. 1. 5. 7. Employee financial participation Employee financial participation (EFP) can be defined as the participation of employees
either through profit sharing or employee share ownership (ESO Extensive research confirms that companies partly or entirely owned by their employees
are more profitable, create more jobs and pay more taxes than competitors without EFP ESO in particular strengthens the corporate governance framework and positively im
-pacts on employee motivation and retention. Companies with ESO schemes also do not tend to relocate.
Furthermore, since employees are long-term shareholders, broadening employee shareholding would also stabilise capital markets. ESO is of particular impor
-tance for SMES (financing and business succession Despite their positive effects, as acknowledged in numerous EU reports, opinions and
recommendations, ESO schemes are used only extensively in a handful of Member States (such as the UK and France.
The Commission is currently conducting a pilot project on the promotion of employee ownership and participation173, which will
-ments, and involving employees and managers at all levels. Those innovations aim at improving staff motivation and working conditions, thereby enhancing labour productiv
employees and policymakers to suggest research agendas in a certain field, the Social science and Humanities programme (SSH) has con
3. 1. 5. 7. Employee financial participation
Study on social innovation in Digital Agenda †SMART 2012/0049 This study focuses on mapping
She decided to shake the hands of every one of the 8, 500 employees of
44) Quality circles are a group of employees who volunteer to meet up to identify, analyse and solve work-related problems.
of the employees and staff. It is always a useful exercise for a venture 4
394) Secondments of public sector employees into †skunk worksâ€, innovation teams, and projects to develop service innovation
401) Secondments of public sector employees to community organisations and private enterprises, and vice versa 402) Collaborative structures for more innovative service design
Employees Professional employees inside the company Working with professional within inside and outside the company
was attributed equally to a lower investment per employee and to a slowdown in the rate of technological progressâ€
designated agent (usually an employee) and outsources it to an undeï ned, generally large group of people in the form of an open call
business owners and employees. Legal entities can outlive their founders. Resources are pooled as several shareholders join forces to start a company
And their employees can benefit from protections provided by the law. An additional benefit comes with limited liability companies.
ï Has between 10 and 50 employees ï Conducts general commercial or industrial activities WHAT THE STARTING A BUSINESS
ï Has 60 builders and other employees The warehouse ï Is valued at 50 times income per capita
ï Have 50 employees each, all of whom are nationals The property (fully owned by the seller
ï Has up to 50 employees ï is owned 100%domestically, as is the lender The ranking of economies on the ease of getting
(i e. before tax claims and employee claims) when a debtor defaults outside an insolvency procedure
(i e. before tax claims and employee claims) when a business is liquidated Yes are secured creditors subject to an automatic stay on enforcement
Employee paid-Social security contributions 0 paid jointly 6. 35 %gross salaries 0 withheld Value added tax (VAT) 1 online filing 44 21
employees hired through temporary-work agencies as well as on those applying to permanent employees or
employees hired on fixed-term contracts. The indicators also cover additional areas of labor market regulation
including social protection schemes and benefits as well as labor disputes Over the period from 2007 to 2011 improvements were
employee termination, weekend work, holiday with pay, night work, protection against unemployment and medical care and sickness benefits.
employer and employee representatives, and experts from the ILO, the Organisation for Economic Co -operation and Development (OECD), civil society and the
ï Is a full-time employee ï Is not a member of the labor union, unless membership is mandatory
in the economy) with 60 employees ï Operates a supermarket or grocery store in the economy†s largest business city.
health insurance for employees with permanent contracts Doing Business also assesses the mechanisms available to resolve labor disputes.
Health insurance existing for permanent employees? Yes Availability of courts or court sections specializing in labor disputes?
-neurs/practice leads, their employees, and relevant DSI communities. The appendix shows the case studies and their classification criteria,
and number of employees. New clustering and categories will then emerge from the empirical data
A commission of independent experts involving both grassroots activists and government employees gathered from across the city,
-isation is run by a small, highly-skilled online team of 11-50 employees with most staff working collaboratively in a â€oevirtual office†environment
guarantee basic standards to their employees. On November 13 2013 Fairphone announced that it had sold the first batch of 25,000 smart
out of its 227 employees there are virtually no managers, and staff are given a great degree of autonomy in
contingent upon employees investing themselves in the projects they commit themselves to History and Mission Github sets out with a seemingly simple objective:
private businesses and corporations who want to engage their employees in making strategic decisions At its simplest the process of using Liquid Feedback can be described
all employees of Peerby own a piece of the company through stock op -tions and through these have a direct stake in its successes and failures
-neurs/practice leads, their employees, and relevant DSI communities. The appendix shows the case studies and their classification criteria,
and number of employees. New clustering and categories will then emerge from the empirical data
A commission of independent experts involving both grassroots activists and government employees gathered from across the city,
-isation is run by a small, highly-skilled online team of 11-50 employees with most staff working collaboratively in a â€oevirtual office†environment
guarantee basic standards to their employees. On November 13 2013 Fairphone announced that it had sold the first batch of 25,000 smart
out of its 227 employees there are virtually no managers, and staff are given a great degree of autonomy in
contingent upon employees investing themselves in the projects they commit themselves to History and Mission Github sets out with a seemingly simple objective:
private businesses and corporations who want to engage their employees in making strategic decisions At its simplest the process of using Liquid Feedback can be described
all employees of Peerby own a piece of the company through stock op -tions and through these have a direct stake in its successes and failures
initiative and recruited more than 100 employees www. shields-e. com Good practice examples The Footprint Chroniclesâ
They need specialised employees who can build, maintain and further develop their online business and,
and for business to have qualified employees Recommendation 15: Consumers and the commerce sector are need in of e-skills to shop
Employee resistance to change 22 Other 3 Â The Economist Intelligence Unit 2004 17 Reaping the benefits of ICT
employees, suppliers and customers) the confidence to use them. Elie Simon, president EMEA of Sun
initiatives to improve managerial and employee skills in ICT use. This is particularly relevant to staff in SMES
and other mechanisms to promote employee involvement in decision-making; greater information -sharing; a more imaginative use of monetary
Employee resistance to change 22 Other 3 What are the main external barriers to maximising the benefits of ICT
Communication and collaboration between employees 48 Customer relationship management 33 Integration of existing data/technologies 33
Communication and collaboration between employees 32 Supply chain integration 31 Integration of existing data/technologies 29
employee than do large firms. Audretsch (1995) identifies SMES as contributing 2. 38 times more
innovations per employee than do large firms. Other studies identifying different types of output measures
%while five-year employee growth was 9. 8 %44. One of the keys to the success of the German Mittelstand has been their strong commitment to
Indeed, non-marketing employees in the German Mittelstand engage in direct contact with customers at twice the frequency as in the largest
and financial employees in order to make sure innovative activities truly meet customer needs WK1 15 The Network and Flexible Production Strategies
which employees perform a wide variety of different tasks 15 Porter (1990) provides examples of Italian ceramics and gold jewelry as industries in
employees Technology Developers 1-3%of the SME population(>5 employees Non-Innovative SMES about 40-45%of the SME
population(>5 employees Potential Innovators about 40%of the SME population(>5 employees I III IV
II Source: Clarysse and Duchã ne, 2000 70. Both technology developers and technology users who have a sufficient R&d capacity are able to
successfully apply for R&d-grants or subsidies under the traditional technology policy structures. A recent
Firm size (employees) 47 43 73 R&d budget as%of turnover 21,7%32,1%10,9 %Growth during 1996-1999
in terms of employees 89%46%17,9 %R&d grants, as%of R&d budget19 11%27,6%16,8 %Source:
<250 employees and independent 25 Including CRAFT-projects (14,5%without CRAFT-projects 26 In respect of Belgian (Flemish) definition of the SME:
less than 200 employees 27 SME according to the Anvar-classification: less than 50 employees 28 Only related to equity financing organised by the main R&d granting institute
WK1 26 budget in the following years. R&d grants seem to have substantial additivity to the size of the R&d
A typical such SME might have three employees out of thirty who spend part of their time on R&d activities,
We used the number of employees to account for the effect of differences in the size of the firm.
employees. This places it well below both the Spanish and the EU averages. Of even greater
-sized firms between 50 and 500 employees demonstrates an underlying structural problem in growing local enterprises to a level that can contribute more significantly to employment creation and regional
dependent on the skills levels of its employees and its owner-managers. A combination of the two
Micro firms (less than 10 employees) dominate the economy, representing over 90%of the total. This
for employees were also relatively common, involving between 15%-25%of the surveyed enterprises Between 5%-15%of the firms contracted R&d projects, use university facilities or exchanged staff
The technical qualifications of employees among other factors) even affect a company†s attitude toward innovation (Coronado, Acosta, &
Human capital that combines education and experience gives employees the adaptiveness so key to entrepreneurship (Wright, Hmieleski, Siegel and Ensley, 2007.
terminating employees are in part responsible for a shift towards temporary hiring contracts, which are easier to end.
have more flexibility in reducing working hours (and salary) of employees. These reforms may force
The DUI mode of innovation builds upon the skills and knowledge of employees throughout the firm, not just its research department.
had few employees with higher education degrees and few of them had R&d departments. Among the remaining 305 firms that
employees. At the same time, Canada has relatively fewer large R&d performers than most other OECD countries and the total share of business expenditures on R&d from firms with more than 250
employees is significantly lower than the OECD average. As a corollary, the relative contribution of
that spun-off from the original WATCOM Corporation, with over 250 employees in its Waterloo
campus alone, 15 per cent of its current employees are Waterloo co-op students, and more than half of
which require employees to have completed a year of full employment before qualify. Many under-25s are unable to demonstrate 12 months†worth of
employees (see table below. This places it well below both the Spanish and the EU averages (Romero
between 50 and 500 employees, demonstrates an underlying structural problem As policymakers within the region recognise, an imbalanced economic base and firm structure
Self employed (no employees) 51.57 0. 38 1-9 employees 43.48-4. 3 Small firms (10-49) 4. 31-13.95
Medium sized firms (50-499) 0. 55-11.68 Large enterprises(+500) 0. 08-37.46 Total 100.00-2. 44
employees but around 25 000 indirect jobs in supporting and dependent industries (e g. auction and
associations account for 55 percent of private sector employees (Anderson and Mailand, 2005. High levels of knowledge exchange between SMES are underpinned by close-knit business communities in
while employees are given generous social protection and rights to retraining †has been attributed as a major factor in the resilience of Danish SMES through past crises
and employees to set up their own businesses. Here, the regional government could work closely with
enterprises (less than 10 employees) accounted for 95, %and small firms (10-50 employees) for 4. 3
%of the whole enterprise population, thus making up altogether over 99%of the total. The paucity of
medium-sized firms (50-250 employees) points to an excessive business fragmentation that undermines the competitiveness of the region.
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