Certain plans for hourly employees include an ESOP Fund.

为小时工某些计划包括员工持股计划基金。

And much more research is made on the running mechanism of ESOP.

更多的研究是在员工持股的运行机制上下功夫。

In the seemingly calm facade ESOP Association is actually surging undercurrent.

在貌似平静的职工持股会外表下面，其实是暗潮涌动。

Firstly, we interpret Human Capital Theory which is the theoretical basis of ESOP.

首先，从人力资本内涵来阐述员工持股制度的理论基础。

Corporations can also claim an income tax deduction for dividends paid on ESOP-owned stock.

公司也可以要求以员工持股形式支付的红利的工资税收减免。