Możliwość adaptacji w Polsce amerykańskich rozwiązań emerytalnych opartych na pracowniczej własności akcji

The goal of the dissertation is to demonstrate that the application of the American model of ESOP, which legally in fact is a retirement plan, and at the same time the instrument of employee ownership may result in a number of im-portant and positive socio-economic results, covered employees will have addi-tional retirement income and the economy will develop faster. The work consists of the following parts: the first chapter is devoted to the rea-sons for the creation and application of the ESOP concept in the US economy, the second chapter explains the concept and justification of employee stock owner-ship, the third chapter describes genesis and experiences of employee privatiza-tion in Poland, the fourth chapter explains the theory of binary economics, the fifth chapter gives major details of the ESOP model. The sixth chapter clarifies corporate governance, organization and management of corporations with ESOP, the seventh chapter gives details of the ESOP efficiency as a retirement plan, eighth chapter on the other hand explains economic efficiency of ESOP in com-panies, the ninth elaborates latest proposals for employee shareholding in Pol-and, and the tenth chapter is the summary and proposal of the concept of the Polish ESOP as a pension plan promoting employee ownership.