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企业的社会责任：一种趋势和运动，1但社会责任是什么，是为了什么？企业社会责任（ CSR ）已成为一个全球趋势，涉及企业，国家，国际组织和民间社会组织。但这远远不能清楚CSR的主张，有什么真正的趋势，是从哪里开始，在哪里发展，谁是项目的主要行动者。如果把它作为一种社会运动，我们必须要问：什么运动和谁执行？讨论有助于我们反思形成的趋势和如何管理某些特点来迅速和广泛地在全球各地进行扩展，并增加了以下体制变革,特别是对变化中国家之间、企业法人和民间社会组织关系之间的界限的作用。企业社会责任的趋势在三个方面：作为一个管理框架，新的要求，地方企业;作为动员企业行为，以协助国家的发展援助;和作为管理趋势。每一个这些画像表明，中心的某些行为，关系，驾驭团队和利益。我的例子表明，没有人对这些意见似乎比别人更准确，而是，活动包括规范的不同利益、作用因素、起源和轨迹。这些多重身份的趋势可以部分描述其成功以及它的争论，脆弱性和流动性。许多公司现在有具体的计划和小节在其网站上处理企业社会责任。在过去，软条例和指导网络，国际公认的规则一直是一种重要机制，作用在公司、国家和国家间组织的需求，例如，发布指导方针和条例的公司。在这背景下，国际组织仍然是重要的行动者，他们正在寻求与跨国公司进行对话，而不是试图通过国家控制企业社会责任。各国际组织不是对企业的社会责任监管机构;而他们却是监管和自我约束的倡议之间的经纪人的最合适人选。对社会负责行为和监测这些行为的需求越来越多地以国家以外的这些组织为渠道，并强调赞成高比例的自律。因此，我们看到了软法律(Morth, 2004)的出现，或者是Knill 和 Lehmkuhl (2002) 所说的“被规管的自律”， 和Moran (2002)所归纳的“精细”或“非正式”规章。我更喜欢“软法律”和“软规章”的说法，因为他们并不总是非正式的。软规章常常包括正式报告和统筹程序。还有，从统筹和行政的观点来看，那些规章和精细还是相去甚远的。社会责任的措施和规章在公司和他们的利益相关者之间的对话中发展。 联合国全球契约是发展中的软规章框架的中心。它是自愿的，没有法律约束力的制裁。适用于没有遵守规章并被笼统制定的企业。它为理解条例提供许多余地，从而以适合它们自身情况和期待的某种方式，实现将规章转化为行动的改变。该倡议是建立在菜单上的书面原则基础上的国际宣言和协定的成员契约遵循。然而，契约本身并不是一个法律框架。此倡议依赖于承诺，信誉和能见度遵守，而不是对不符合原则的企业发出明确的制裁。全球契约从全球影响力和道德权威的联合国和增列角色创建社区发出的原则，增长其信誉。软规则，换言之，是嵌套在更广泛的监管范围（ Jacobsson和萨赫林-安德森，2006年）英文：Corporate social responsibility: a trend and movement,1 But what social responsibility is, what for?Corporate Social Responsibility (CSR) has become a global trend, involving national, international organizations and civil society But it is far from clear that the idea of CSR, there is no real trend, from where to start, where development, who are the main actors of the If you take it as a social movement, we must ask: What sports and who performs? Discussion helps us reflect national trends and how to manage certain features to expand rapidly and extensively around the world, and adds the following institutional changes, especially changes between countries, corporate and civil society organizations Relationship action between the Trend of corporate social responsibility in three ways: as a management framework for the new requirements, local businesses; as the mobilization of corporate behavior, to assist the country's development assistance; and as a management Each of these portraits suggest that certain behavior center, relationships, control team and My example shows that no one of these comments seem to be more accurate than others, but, activities include different interests norms contributing factor, the origin and Trends in these multiple identities can be partially describe their success as well as its argument, vulnerability and Many companies now have specific plans and sections deal with corporate social responsibility on its In the past, the soft regulations and guidance network, internationally accepted rules has been an important mechanism in companies, national and international organizations needs, for example, published guidelines and regulations of the In this context, the international organization is still important actors, they are seeking dialogue with multinational companies, rather than trying to control through the national corporate social International organizations for corporate social responsibility is not the regulatory body; and they are the most suitable candidate broker regulation and self-regulation initiatives The need for socially responsible behavior and monitoring of these acts increasingly to countries outside of these organizations for the channel, and emphasized in favor of a high proportion of self- Thus, we see a soft law (Morth, 2004) the emergence of, or Knill and Lehmkuhl (2002) said, "is self-regulated," and Moran (2002) summarized in the "fine" or "informal" I prefer the "soft law" and "soft regulation" argument, because they do not always Soft regulations often include formal reporting procedures and co- Also, from the co-ordination and administrative point of view, those regulations and still a far cry from the CSR measures and regulations in the development dialogue companies and their stakeholders The United Nations Global Compact is the center of the development of soft regulatory It is a voluntary, non-legally binding It failed to comply with applicable regulations and general development of the It provides a lot of room for understanding the regulations, which in some way appropriate to their own situation and expectations to achieve the regulatory change into The initiative is a member of the contract on the basis of international declarations and agreements in principle to establish written on the menu on the However, the contract itself is not a legal This initiative is dependent on the commitment, credibility and visibility of compliance, rather than sending a clear sanctions do not conform to the principles of Create Global Compact principles emanating from the global community influence and moral authority of the United Nations and the additional roles, increase its Soft rules, in other words, is nested within the broader scope of regulation (Jacobsson and Sa Helin - Anderson, 2006), an original source and the author: CORPORATE GOVERNANCE VOL 6 NO 5 2006 Kerstin Sahlin-A
文学在这部分的专著表明薪酬契约可以鼓励自私的行为。因此,作者经常提出这样一个问题:“为什么要让这些股东的合同?“在章节3,他们提出正式的想法,也许创造诱因的选择正是股东利益,不一定租提取。然后他们描述他们的一个研究,Aboody和Kasznik(2008),作为一个说明合同激励似乎是自私的行为其实股东利益服务。其他答案文献提出的问题,因此这里会有一个更为广阔的透视有用。例如,一个这样的回答可能是,股东们最好还是用这些合同,尽管他们鼓励自私的决定。埃文斯和思锐德(1996)提供的洞察在这一点。他们的工作报告认为之间的平衡已如实和经营收入,它承认该公司有两个杠杆该处置:奖励的报酬契约的努力,和财务报告系统,可能或不可能约束盈余管理。在他们的模型,它能优化提供报酬契约可能导致盈余管理,因为它会太昂贵的排除。说不同,高层的游戏中有皮肤还提供了一个更大的利益,即使在股东边缘提取,高管的房租。
详见如下： Wayne Nafiger EThe Economics of Developing Countries,Second Edition[M]Prentice Hall,Englewood Cliffs,1990 Robert V HSatistical Indicators for the Economic and Social Science[M]Cambridge University Press,Cambridge,1993 Williamon J GRegional Inequality and the Process of National Development,A Description of Pattem[J]Economic Development and Cultrual Change,1965
企业的社会责任：一种趋势和运动，1但社会责任是什么，是为了什么？企业社会责任（ CSR ）已成为一个全球趋势，涉及企业，国家，国际组织和民间社会组织。但这远远不能清楚CSR的主张，有什么真正的趋势，是从哪里开始，在哪里发展，谁是项目的主要行动者。如果把它作为一种社会运动，我们必须要问：什么运动和谁执行？讨论有助于我们反思形成的趋势和如何管理某些特点来迅速和广泛地在全球各地进行扩展，并增加了以下体制变革,特别是对变化中国家之间、企业法人和民间社会组织关系之间的界限的作用。企业社会责任的趋势在三个方面：作为一个管理框架，新的要求，地方企业;作为动员企业行为，以协助国家的发展援助;和作为管理趋势。每一个这些画像表明，中心的某些行为，关系，驾驭团队和利益。我的例子表明，没有人对这些意见似乎比别人更准确，而是，活动包括规范的不同利益、作用因素、起源和轨迹。这些多重身份的趋势可以部分描述其成功以及它的争论，脆弱性和流动性。许多公司现在有具体的计划和小节在其网站上处理企业社会责任。在过去，软条例和指导网络，国际公认的规则一直是一种重要机制，作用在公司、国家和国家间组织的需求，例如，发布指导方针和条例的公司。在这背景下，国际组织仍然是重要的行动者，他们正在寻求与跨国公司进行对话，而不是试图通过国家控制企业社会责任。各国际组织不是对企业的社会责任监管机构;而他们却是监管和自我约束的倡议之间的经纪人的最合适人选。对社会负责行为和监测这些行为的需求越来越多地以国家以外的这些组织为渠道，并强调赞成高比例的自律。因此，我们看到了软法律(Morth, 2004)的出现，或者是Knill 和 Lehmkuhl (2002) 所说的“被规管的自律”， 和Moran (2002)所归纳的“精细”或“非正式”规章。我更喜欢“软法律”和“软规章”的说法，因为他们并不总是非正式的。软规章常常包括正式报告和统筹程序。还有，从统筹和行政的观点来看，那些规章和精细还是相去甚远的。社会责任的措施和规章在公司和他们的利益相关者之间的对话中发展。 联合国全球契约是发展中的软规章框架的中心。它是自愿的，没有法律约束力的制裁。适用于没有遵守规章并被笼统制定的企业。它为理解条例提供许多余地，从而以适合它们自身情况和期待的某种方式，实现将规章转化为行动的改变。该倡议是建立在菜单上的书面原则基础上的国际宣言和协定的成员契约遵循。然而，契约本身并不是一个法律框架。此倡议依赖于承诺，信誉和能见度遵守，而不是对不符合原则的企业发出明确的制裁。全球契约从全球影响力和道德权威的联合国和增列角色创建社区发出的原则，增长其信誉。软规则，换言之，是嵌套在更广泛的监管范围（ Jacobsson和萨赫林-安德森，2006年）英文：Corporate social responsibility: a trend and movement,1 But what social responsibility is, what for?Corporate Social Responsibility (CSR) has become a global trend, involving national, international organizations and civil society But it is far from clear that the idea of CSR, there is no real trend, from where to start, where development, who are the main actors of the If you take it as a social movement, we must ask: What sports and who performs? Discussion helps us reflect national trends and how to manage certain features to expand rapidly and extensively around the world, and adds the following institutional changes, especially changes between countries, corporate and civil society organizations Relationship action between the Trend of corporate social responsibility in three ways: as a management framework for the new requirements, local businesses; as the mobilization of corporate behavior, to assist the country's development assistance; and as a management Each of these portraits suggest that certain behavior center, relationships, control team and My example shows that no one of these comments seem to be more accurate than others, but, activities include different interests norms contributing factor, the origin and Trends in these multiple identities can be partially describe their success as well as its argument, vulnerability and Many companies now have specific plans and sections deal with corporate social responsibility on its In the past, the soft regulations and guidance network, internationally accepted rules has been an important mechanism in companies, national and international organizations needs, for example, published guidelines and regulations of the In this context, the international organization is still important actors, they are seeking dialogue with multinational companies, rather than trying to control through the national corporate social International organizations for corporate social responsibility is not the regulatory body; and they are the most suitable candidate broker regulation and self-regulation initiatives The need for socially responsible behavior and monitoring of these acts increasingly to countries outside of these organizations for the channel, and emphasized in favor of a high proportion of self- Thus, we see a soft law (Morth, 2004) the emergence of, or Knill and Lehmkuhl (2002) said, "is self-regulated," and Moran (2002) summarized in the "fine" or "informal" I prefer the "soft law" and "soft regulation" argument, because they do not always Soft regulations often include formal reporting procedures and co- Also, from the co-ordination and administrative point of view, those regulations and still a far cry from the CSR measures and regulations in the development dialogue companies and their stakeholders The United Nations Global Compact is the center of the development of soft regulatory It is a voluntary, non-legally binding It failed to comply with applicable regulations and general development of the It provides a lot of room for understanding the regulations, which in some way appropriate to their own situation and expectations to achieve the regulatory change into The initiative is a member of the contract on the basis of international declarations and agreements in principle to establish written on the menu on the However, the contract itself is not a legal This initiative is dependent on the commitment, credibility and visibility of compliance, rather than sending a clear sanctions do not conform to the principles of Create Global Compact principles emanating from the global community influence and moral authority of the United Nations and the additional roles, increase its Soft rules, in other words, is nested within the broader scope of regulation (Jacobsson and Sa Helin - Anderson, 2006), an original source and the author: CORPORATE GOVERNANCE VOL 6 NO 5 2006 Kerstin Sahlin-A
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Bibliography China's State Council General Office,(2008) Norms of the State Council General Office on the clean-up activities related to various types of vocational qualification notice, Huang,YQ,(2009) Chapter Four,PPT International Accounting Standards Board,(2003) International Accounting Standards, China Financial and Economic Publishing House MBA,(2009) Materiality Principle, _Principle Peng,F,(2008) Affect the quality of accounting information of the human factors and regulatory response，IFMA Robert,David,Kenneth,NFA,(2007) Accounting:Text and Cases, China Machine Press Wang,YH,(2006) Quality evaluation of financial accounting information to explore a number of issues, Zeng,FY,(2002)On the Behaviour Pattern of the Users of Financial Information, Journal of Huaqiao University(Philosophy & Social Sciences） ·China's State Council General Office,(2008) Norms of the State Council General Office on the clean-up activities related to various types of vocational qualification notice, ·Huang,YQ,(2009) Chapter Four,PPT ·International Accounting Standards Board,(2003) International Accounting Standards, China Financial and Economic Publishing House ·MBA,(2009) Materiality Principle, _Principle ·Peng,F,(2008) Affect the quality of accounting information of the human factors and regulatory response，IFMA ·Robert,David,Kenneth,NFA,(2007) Accounting:Text and Cases, China Machine Press ·Wang,YH,(2006) Quality evaluation of financial accounting information to explore a number of issues, ·Zeng,FY,(2002)On the Behaviour Pattern of the Users of Financial Information, Journal of Huaqiao University(Philosophy & Social Sciences）
Accounting for R&D in the National Accounts Dennis Fixler Bureau of Economic Analysis 24 February 2009 Paper presented at ASSA meetings in San Francisco, January 2009 %20for%20RD_02_pdf Accounting information as political currency* Karthik Ramanna Harvard Business School du and Sugata Roychowdhury MIT Sloan School of Management du This draft: March 31, 2008 Abstract: We test whether accounting can be used as political Our setting is the US congressional election of 2004, where outsourcing of US jobs was a campaign We find that the largest corporate donors to principal candidates in closely watched congressional races manage earnings downwards in the two quarters immediately preceding the 2004 We find no evidence of such downwards earnings management among corporate donors to candidates in all other congressional Election outcomes for candidates are also systematically associated with the extent of donors' downwards earnings management in closely watched races, but not all other The findings are consistent with firms managing accounting information in circumstances where this is likely to benefit allied -pdf 哈佛商学院2008年3月31日
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相反的,ZTRS荧光反应金属离子 在水溶液中,Zn2 100% CH3CN +和Cd2 +结果 blue-shifted排放量最大的波长变化 从481到430、分别为432纳米构成资讯, S4数据,利用S5);然而,加上Zn2 +和Cd2 + ZTRS 100% DMSO对red-shifted排放造成的 最大的波长变化,从472 512 532海里。 支持信息、数据分别S6、S7)。这个 图1。对影响ZTRS荧光在乙腈/水,v / v(50:50)。激发波长:360海里。[ZTRS 10μM])。(一)pH 7-8。插图:从荧光强度作为函数在483纳米的pH值;(2)pH 7-8。插图:从比率荧光成函数变化。 图2。(一)。10μM荧光光谱ZTRS面对不同的金属离子在溶液中(CH3CN / 5米HEPES(pH 740)50:50)。 激励在360海里。(b)。ZTRS荧光光谱,在不同浓度的Zn2 +。插图显示工作的阴谋 在荧光共10μMaddition浓度的结果在blue-shift HTM离子的温室气体的排放 在CH3CN(支持信息和DMSO数字 8、学生9)。然而,一个小blue-shift最多的吸收 在CH3CN的ZTRS DMSO溶液,, Zn2之外,Cd2 + +的信息,数据(支持 S10-S15)表明,red-shifted发射不结果 从离子氨基NH集团,因为这个 离子的尼克-海德菲尔德组1、8-naphthalimide分子 将导致可吸收光谱。18h 25a,这些吗 近红外光谱数据表明ZTRS联结Zn2 +和Cd2 + tautomeric形式,根据不同的溶剂和金属 (三);离子配合方案ZTRS两Zn2 +和Cd2 + 在CH3CN tautomer酰胺酸tautomer,imidic DMSO为主。然而,其他HTM离子结合了 在CH3CN tautomer酰胺及DMSO溶液。 进一步的证据,imidic酰胺酸tautomeric 结合模式(3)提供方案经核磁共振氢谱进行了探讨 ZTRS实验与Zn2 +和Cd2 +在CD3CN(支持 S16竞赛信息、数据、DMSO-d6(支持) 信息,数据S18,睡着的ZTRS)、二维NOESY / Zn2 +(1:1)在CD3CN复杂数据,支持信息(三, S21一言不发,数据),DMSO-d6(数据),S22-23 3, 和红外光谱的ZTRS / Zn2 +(1:1)在CH3CN复杂 S24(支持信息,人物)和DMSO(支持 信息、图索)。作为一个参考,绑定的性质 与Zn2的ZTF +也利用核磁共振检查 和红外光谱。
中文文献如果有英文版翻译的话以出版的英文翻译为准，没有的话就自己翻符合语法就行。作者用拼音，重点是格式吧，参考文献的格式是要求最重要的。
在对比的是ZTRS荧光反应的金属离子 在水溶液中，在100％乙腈锌，镉结果 蓝移与波长变化排放量最大 由481至430和432纳米，分别为（支持信息， 图四，五），但是，除了对Zn2 +和Cd2 + 以ZTRS 100％二甲基亚砜事业红移与排放 波长变化最大，从472到512和532纳米， 分别为（支持信息，图中六，中七）。那个 图1。影响pH值对荧光ZTRS在乙腈/水（50:50，第V / 5）。激发波长：360纳米。 [ZTRS]）10微米。 （1）pH值 4月7号至12月8号。插页：位于483，作为pH值函数的纳米荧光强度;（二）pH值4月7日至1月8日。插页：作为一种荧光比例pH值的变化。 图2。 （1）荧光光谱10微米ZTRS在水溶液中的各种金属离子（CH3CN/5 M乙磺酸（pH值4））50:50）的存在。 激发波长为360。 （二）荧光光谱中的不同浓度锌+的ZTRS。该插图显示了评价工作的阴谋 具备条件的10名其他媒离子的蓝移结果μMaddition排放总浓度荧光 无论乙腈和DMSO（支持信息，数字 奥迪S8，S9的）。然而，小蓝的最大吸收转移 在乙腈，二甲基亚砜，并经水溶液ZTRS 此外对Zn2 +和Cd2 +（支持信息，数字 S10的- 15节）表明，红移排放不会造成 从酰胺信息NH组质子，因为 对NH组质子偶联1,8 -萘 会导致在吸收光谱红移。 18小时，第25A这些 光谱数据表明，ZTRS结合锌，镉在 不同异构形式，这取决于溶剂和金属 离子（计划3）; ZTRS物都锌，镉的 酰胺异构体，在乙腈和亚胺酸酸异构体的 二甲基亚砜为主。但是，其他媒离子结合到 氨基乙腈两种异构体和DMSO。 进一步的证据表明，酰胺和亚胺酸酸异构 （计划3）结合模式是由1H NMR滴定 与锌ZTRS实验+和Cd2 +在CD3CN（支持 信息，数字S16，S17）和二甲基亚砜氘（支持 信息，数字S18，S19），二维ZTRS NOESY谱 /锌（1:1复杂CD3CN）（图3，支持信息， 数字S20的，S21）和二甲基亚砜氘（图3，S22 - 23）， 和红外光谱ZTRS/Zn2 +（1:1复杂乙腈） （支持的信息，图S24）和二甲基亚砜（支持 信息，图25条）。作为参考，结合性能 与锌的ZTF +还审议通过核磁共振手段 和红外光谱。
此论文是对Sundaram和Inkpen的论文《企业目标回顾》的回应，通过对利益相关者理论误解的澄清，并且总结出真相和自由是观察企业及其道德的工具。请采纳，谢谢。
N1:Objeetives of Finaneial RePorting by Business EnterPrises，NSFACN2:QualitativeCharaeteristiesofAeeountinglnformation，M克里斯托弗·诺比斯，罗伯特·帕克著，潘琐主译:《比较国际会计》，东北财经大学出版社，2002年第1版
用accounting supervision搜到的,全英,无中~PDF The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness The uses of role hierarchies in access International Survey of Integrated Financial Sector Supervision 更多accounting supervision是关于banking的,我弄错没?
Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not A carrying amount is not recoverable if it is greater than the sum of the undiscounted cash flows expected from the asset’s use and eventual FASB defines impairment loss as the amount by which the carrying value exceeds an asset’s fair CPAS need not check every asset an entity owns in each reporting When circumstances change indicating a carrying amount may not be recoverable, CPAS should test the asset for A test may be called for when one or more of these events occur: A significant decrease in the market price of a long-lived A significant change in how a company uses a long-lived asset or in its physical