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澳大利亚会计学本科论文:公司发展和会计责任 [5]

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:8270

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。

g. 3).


According to the view of social responsibility as social responsiveness, socially responsible behavior is preventive rather than restorative. The term social responsiveness has become widely used in recent years to refer to actions that go beyond social obligation and social reaction. The attributes of socially responsive behavior include taking stands on public issues, anticipating future needs of society and moving toward satisfying them, and communicating with the government regarding existing and anticipated socially desirable legislation (Drucker, 1984; pg. 67). Corporate managers, according to this view, use their skills and resources to solve an existing or anticipated problem. This view places managers and their corporations in a position of social responsibility, far removed from the traditional one that was concerned only with economic means and ends.


Events during the 1980s reinforced the attitude that corporations must react to problems created by their own actions. More important, the 1970 crisis initiated the idea that corporations have to be proactive and should be responsive to a wide range of social problems because they have the expertise and power to do so. The current debate on the social responsibility of business is not concerned with obligatory behavior but with socially responsive behavior.


The proliferation of product certification schemes touches many of the issues. A broad government-backed mechanism emerged to certify that international trade would be free of “conflict diamonds” associated with human rights violations in Africa. Exports of soccer balls and rugs from South Asia feature certification processes to assure the goods were not produced using child labor. “Green” labels tout the environment-friendly record of many products, from recycled paper or plastic products to energy-saving devices to “dolphin-safe” tuna (Guerra, 2004; pg. 5). Remarkable variety exists in the types of issues addressed and certification measures employed. The constellation of certifying and supporting organizations can also mix public agencies, business organizations and civil society groups.


Fair Trade initiatives represent a particular application of product certification schemes, usually but not exclusively applied to products based on agricultural commodities. The basic concept seeks to establish a dependable, long-term relationship with commodity growers in developing countries, offering them a higher price for their products by eliminating middlemen traders. Many schemes also provide an additional premium to growers for using environmentally friendly methods and/or for community social development projects. The general approach reportedly stems from efforts begun in 1986 by the Max Havelaar Foundation in the Netherlands to respond to desires for development projects that emphasize trade rather than aid. Starting with coffee and expanding to honey, bananas, tea and orange juice, the Foundation supported Fair Trade products sold primarily in Europe. During the 1990s fourteen other Fair Trade organizations were established, reaching over $200 million in sales by the end of the decade (Guerra, 2004; pg. 11), still largely concentrated in European markets. Some approaches expect consumers to pay a somewhat higher price for certified Fair Trade products while other efforts try to remain price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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