The term employment structure refers to the proportion of full-time, part-time and marginal part-time workers, that is, persons who earn under 400 euros a month and whose earnings are not subject to social security contributions (geringfügige Beschäftigung), and the number of weekly hours they work.
The strategies favor the stocks of companies whose earnings are growing most rapidly, while shunning or even selling short those whose earnings are contracting the fastest.
The programme is available to people whose earnings are just above the official poverty line.
Investors continued to migrate to old-economy stocks, whose earnings are seen as more predictable.
Certainly, every action taken by the board has some impact on earnings and may therefore affect the compensation of those whose earnings are keyed to profits.
As the name of Mr. Freeman's fund indicates, he hunts for growth stocks — shares in companies whose earnings are expected to grow at an above-average rate.
And that is without counting the pay of hedge-fund managers, whose earnings are classified as investment gains instead of income, Ms. Rosen said.
The 529 tax-advantaged college-savings vehicle — whose earnings are free from federal and, often, state taxes — also underwent a change.
Still, the average pay for those who remain — rank-and-file workers whose earnings are not affected by government-imposed limits — appears to be rebounding.
For the big banks, whose earnings are sensitive to swings in the debt and stock markets, the first-quarter results may represent a high-water mark.
The company, whose earnings are suffering as it tries to reduce inventory to more normal levels, could be forced to restate its results.
