Page 797 - Bruce Ellig - The Complete Guide to Executive Compensation (2007)

782 Index

Money purchase plans, 328 Nonlinear regression, 72
Motivating executives, 531–32 Nonrecourse loans, 248
Moving expenses, 242–44 NOPAT. See Net operating profit after
Multiemployer Pension Plan Amendments taxes
Act of 1980, 236 NYSE. See New York Stock Exchange
Multiple regression analysis
and salary surveys, 182–83 O
Mutual funds, 251
Objectives and goals, and strategic
Mutuals, 12
thinking, 31
Office, as a company perquisite, 265–66
N Offset integration method, and defined-
benefit retirement plans, 316
Naked option, 126
Old age, survivor, and disability insurance,
NASDAQ, 130–32
314
milestones of, 132
Older Workers’ Protection Act of 1990,
National Association of Corporate
236, 321
Directors, 577
Omnibus Budget Reconciliation Act of
Nature, and threats and opportunities, 32
1993, 223, 449
Negative discretion, and reduced payouts,
Omnibus plans, 133, 402, 498
363, 560
Operating expenses, 44
Net assets, 57
Operating profit, 58
Net cash provided by operating activities,
Operational optimization, 35
45
Organic growth, and initial public offering,
Net cash used in financing activities, 45
24
Net cash used in investment activities, 45
Organizational objectives
Net current assets, 57
and financial measurements, 65
Net earnings, 44, 57
Organizational performance, and short-
Net earnings growth, 57
term incentives, 354–55
Net earnings to sales ratio, 57
Organizational structure change, 22–27
Net income, 44
Outplacement assistance, 242
and life insurance, 289–90
Over-the-counter stock, 130
Net income to shareholder equity ratio, 57
Overhang, 50, 58, 123, 495
Net operating profit after taxes, 54, 58
Net profit, 44
P
Net profit on sales, 57
Net sales, 43, 57 P/E. See Price to earnings ratio
Net worth growth, 58 Paid-in capital, 58
New vs. old economy companies, 20–21 Paid time off bank, 231–32
New York Stock Exchange, 130 Par value, 58
No-load funds, 251 Parallel grants, and stock appreciation
Noncompete clause, and employment rights, 459
contracts, 234 Parental leave, 233
Noncurrent assets, 49, 58 Pareto’s law, 105–6
Noncurrent liabilities, 49, 58 Pay compression, 120–21
Nonduplication rule, 86 Pay gap, 119–20