Sabbaticals: 25 companies on this year's list offer fully paid sabbaticals . (2006). Fortune. Retrieved September 17, 2007, from http://money.cnn.com/magazines/fortune/bestcompanies/best_benefits/sabbaticals.html
2.
Carr, A., & Tang, T. L-P. (2005, Jan./Feb.). Sabbaticals and employee motivation: Benefits, concerns, and implications. Journal of Education for Business, 160.
3.
http://www.fasb.org/pdf/fas123r.pdf, Paragraph 43 of FAS123(R), “Share-Based Payments,” requires the selection of a forfeiture rate (withdrawal rate) prior to vesting. If an organization offers sabbatical benefits to a consistent group as its equity grants, a similar methodology of creating a forfeiture rate may be considered. Note that organizations should want to pick their best estimate of expected forfeiture rather than look solely at historical forfeiture.
4.
For purposes of this article, we have assumed that employees are allowed to accrue only one sabbatical leave at a time. If the leave is not used by the time a second leave is earned, the leave will be lost.
