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澳大利亚会计学本科论文:公司发展和会计责任 [4]

论文作者:meisishow论文属性:本科毕业论文 Thesis登出时间:2014-09-22编辑:meisishow点击率:8268

论文字数:3216论文编号:org201409201520106342语种:英语 English地区:澳大利亚价格:免费论文

关键词:Corporate GovernanceSocial Responsibility留学生论文会计责任

摘要:公司的财务立法与公司的发展有着密切的关系,这篇是澳大利亚留学生写的本科会计学论文,重点就是来分析这样的问题。

entive plans. The suggested committee establishes experience for potential directors (Lunnie, 2007; pg. 90). It also puts collectively a list of candidates for board membership for the shareholders to vote on. In all these cases, the point of having only outside directors is to prevent management from concealing information, deciding on its own pay, and gaining effective control of the company by controlling the board election process. Diversity should be an significant factor in constructing a board. The members should all be qualified persons, but there should be a diversity of experience, gender, race, and age.


corporate social responsibility tends to mean different things in different business settings and times. As a concept, it emerged first in the 1960s among internationalizing companies from America and those involved in former colonial states in Africa and Asia. US corporations such as IBM, and Xerox in its earlier day, with marketing companies throughout the world, developed concepts of stakeholder relations to justify their positions as overseas companies engaged in new markets (Carroll, 2001; pg. 65). It also evolved as a response to the American civil rights movement in the 1960s and 1970s and claims for economic justice in the troubled US cities and later in the conflicts in UK inner cities.


Those multinational enterprises engaged in commodities and natural resource developments, evolved the concept in the face of sustained threats to post-colonial investors, nationalization and an increasingly negative environment for business. Some, in any case, had a long tradition of good business standards and active, if paternalistic, community support. The pressure was on companies to justify their presence, and the little interest taken in business at that time by the UN system was essentially negative in its approach to multinational enterprises, some of whom had been accused of engaging in 'political interference'. Some of the first social impact studies appeared at this time, focusing on economic, social, and human development contributions and far less on environment which had not yet emerged as a significant concern.


In the main, corporate social responsibility was seen as a defensive shield at times when business and its property were under threat. It emerged in a similar form at the time of intensive anti-apartheid campaigning against South African investment in the 1970s, with calls for disinvestment and an onus on demonstrating the contribution(s) that could be made by a continued presence (Lunnie, 2007; pg. 167).


Throughout these years, corporate responsibility, sometimes used interchangeably with 'corporate citizenship', was often equated with corporate philanthropy as there were a large measure of community support and charitable donations involved in action, whether in the regeneration of US cities, the building of schools and health centres or the funding of scholarships (Carroll, 2001; pg. 11). To this day, US corporate and foundation behaviour, conditioned to major roles as a donor in US society, sees corporate responsibility mainly as a philanthropic strategy, whereas a European model is emerging with far greater emphasis on nonphilanthropic activity. Japanese major company behavior has often followed the American model, even though it gives significant emphasis to its supply chain contributions (Guerra, 2004; p论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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