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asbryobvrz
Wysłany: Nie 4:44, 29 Maj 2011
Temat postu: abercrombie pas cher mei gqx uzxb pzy
Study of social responsibility accounting
<div style=pressure, the wealth gap and other discordant situation. Government and the public paying attention to corporate social responsibility disclosure, requiring companies to maximize profits must also fulfill their social responsibility disclosure.
Key words: Accounting; social responsibility; disclosure
an accounting disclosure of social responsibility have the theoretical background and practical background
(a) disclosure of accounting have social responsibility This theoretical background paper by the Chinese Alliance
WWW.LWLM.COM
collected.
French classical economist Sismondi in 1819 for the first time clearly stated that to avoid interruption of employment, the burden of the loss of waste and other In 1920, British economist Pi Guti out of the In 1968, the U.S. accounting academics F · Lin Nuo David Davis in the Social responsibility accounting disclosure, a more uniform interpretation of the West is standing in the community point of view, the use of accounting measurement and disclosure form to the social nature of the enterprise and the impact of economic activities, designed to guide the optimal allocation of economic resources for the community to create a good environment, and improving the overall efficiency. This shows that have a long history of social accounting disclosure have the theoretical background.
(b) social responsibility disclosure of the Modernist background
20 century, 60 years, rapid economic development in Western countries,
birkenstock schuhe
, companies focus on the size of its profitability and financial situation is good or bad, ignore the enterprise social responsibility (such as the maintenance of employee benefits, provide job scope, participation in social welfare activities, protection of resources, etc.) the role and impact. In this blind pursuit of high profits of the thought, the environmental pollution accidents and employee casualties have occurred, the public enterprises is very dissatisfied with these acts, people are concerned about the financial status and profitability, more and attention to corporate social responsibility efforts and results achieved. Enterprise management must also take into account in decision-making to the enterprise in the public mind the image of the problem. However, the traditional financial reporting disclosure of clients within the enterprise, content and more involved in production and business activities within the enterprise and the costs occur,
new balance 993
, very few aspects related to social responsibility. It is recognized that an enterprise engaged in production activities and consumption of social resources or the loss to society should be reflected in financial statements,
abercrombie pas cher
, in the process of capitalist primitive accumulation of business activity to the social, ecological, environmental,
abercrombie paris
, and individual rights cause the impact of the non-disclosure of financial information is the focus of social responsibility.
Second, the status of social responsibility disclosure
(a) the efforts of international organizations, many national organizations
social responsibility in determining the content of the disclosure made many efforts, mainly for multinational companies. In 1982, the United Nations Centre on Transnational Corporations affiliated to the International Accounting and Reporting Standards Panel in the organization, the main business activities, employment information,
thomas sabo uhren
, transfer pricing policies and other non-financial information. In addition, require disclosure of such information, the company should take full account of the relevant countries and regions affected. Organization for Economic Cooperation and Development also recommends that each geographical region of transnational corporations on the average number of employees to be disclosed. In 1999, the United Nations, discussed and adopted the
(b) of the western countries and France in the social responsibility
the most outstanding and complete disclosure. July 1977, France issued a formal social responsibility disclosure laws requiring companies to reflect the monetary amount must be the implementation of welfare measures for employees, including employee benefits, professional and technical training fees, expenses and other projects to improve working conditions, with more than 300 enterprise employees are required to prepare the Since 1984, the statement shall show the past 3 years of data. The report has 7 items are: the number of workers, wage costs, health and safety protection, and other working conditions, employee training, industry contacts, housing and transportation and other living conditions. This Item 7 is further divided into more specific indicators.U.S. Securities and Exchange Commission has proposed to increase corporate disclosure of environmental protection policies and the actual implementation of programs, occupational safety, employment, management and other departments are required to provide certain aspects of corporate social responsibility data.
1989, the British Government announced the Green economic plan, the enterprise must disclose the annual amount of energy consumed, and the ecological environment on the amount of pollutants generated. Japan through the Germany, Italy and other countries also require corporate disclosure of social responsibility accounting data, mainly reflecting the elimination of environmental pollution and corporate measures.
Third, social responsibility accounting methods
content and the content of social responsibility disclosure, extent and means of governments, enterprises there is a considerable difference, it provides the scope and quality of information vary widely. Vast majority of corporate disclosure is the largest and most specific aspects of the workers.
(a) social responsibility disclosure
reported by countries from the current practice of view, social responsibility content of the report include the following: (1) equal employment situation. (2) environmental issues. Enterprises to improve the contribution of the ecological environment is an important social responsibility of the contents of accounting reports. (3) Personnel changes. Including staff recruitment, training, wages and welfare benefits; improve the protection of workers labor
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