Bridging the great divide? Making sense of the human rights-CSR relationship in UK multinational companies

Human rights (HR) and corporate social responsibility (CSR) are both fields of knowledge and research that have been shaped by, and examine, the role of multi-national enterprises in society. Whilst scholars have highlighted the overlapping nature of CSR and HR, our understanding of this relationship within business practice remains vague and under-researched. To explore the interface between CSR and HR, this paper presents empirical data from a qualitative study involving 22 international businesses based in the UK. Through an analysis based on sensemaking, the paper examines how and where CSR and HR overlap, contrast and shape one another, and the role that companies’ international operations has on this relationship. The findings reveal a complex and multi-layered relationship between the two, and concludes that in contrast to management theory, companies have bridged the ‘great divide’ in varying degrees most notably in their implementation strategies.     

Financial scandals: a historical overview

I examine the incidence of fraud from c.1720 to 2009 and relate it to the occurrence of significant financial scandals. Focusing on the UK, and US prior to Enron, and using a detailed dataset of significant events and news content, underpinned by examination of specific watershed scandals, the paper highlights the regulatory response to scandals and the implications for accounting and financial reporting. The evidence reveals the incidence of fraud and financial scandal to be historically contingent and skewed towards certain sectors, particularly banking and finance, facilitated by complex group structures and international capital mobility, and mediated by managerial incentives and ownership concentration. Financial reporting and auditing can mitigate fraud opportunities in all sectors and businesses without complex group structures, and the accounting profession achieved some success in this respect up to the mid-1970s. Since then, the profession has been increasingly challenged by, and to some degree implicated in, the development of interconnected and international business networks, which, combined with wider financial deregulation, has led to a resurgence of fraud and financial scandal not previously experienced since the mid-nineteenth century.     

曲沃县水资源开发利用现状及对策

文中对曲沃县水资源开发利用现状进行了认真分析，并从思想观念、管理体制、管理模式上提出了问题，为解决问题提出了相应对策。     

大同市水资源开发利用状况与承载能力的思考

文中分析了大同市水资源开发利用的状况，并对水资源承载能力的有关问题进行了讨论。     

长江下游船舶溢油应急处理措施框架

介绍长江下游船舶溢油污染的现状,论述溢油污染对沿岸生态和环境的影响以及溢油防治研究的重要性。以长江南京段为例,分析影响江中及岸边事故溢油迁移转化规律的因素,提出船舶事故溢油应急处理措施的三个重要部分,即溢油模拟及污染区预测、溢油清除回收和溢油风险评价。针对三个部分提出了具体的研究内容,为国内各大中型江河不同河段的船舶溢油的研究提供参考。     

横泉水库供水发电洞工程地质分析与评价

通过大量野外工程地质勘察与测试工作，在此基础上给出了横泉水库供水发电洞的工程地质分析与评价，从而使该水库的施工有了充分的理论依据。     

我国旅游地区收入分析及对策探讨

旅游收入是旅游经济活动的重要内容，它一方面反映了旅游者的旅游需求通过旅游经营者的旅游供给而不断得到满足，另一方面又体现着旅游产业部门和企业在产经营活动的价值运行与价值实现。旅游收入与分配是旅游经济运行的前提，对其进行考察分析，是十分重要的。本章从收入和分配两个方面入手，对旅游收入分类、指标、旅游企业收入和分配以及旅游收入乘数的作用等进行了分析和阐述。     

谈高校资料室网上信息资源的开发利用

面对浩如烟海的网络信息资源丰富又无序、新颖又形象、急需开发利用。本文探讨了开发利用网上信息资源的必要性,介绍了如何开发利用网上信息资源,为用户充当网络信息导航员,发掘网上信息,丰富现有信息源等几种方法。     

周宁水电站工程项目管理实践

福建周宁水电站工程由闽东水电开发有限公司负责项目管理。该项目严格按照《招投标法》进行工程和设备的招标,进行了多项设计优化,注重工程质量和安全文明生产,积极开展达标投产工作,实现了进度快、质量优、投资省、效益好的管理目标。     

新形势下企业人力资源开发与管理策略研究

21世纪 ,企业面临“非连贯性”的新竞争环境 ,需要建立健全企业人才资源开发与管理的机制和相应的策略。本文在分析企业面临的新形势的基础上 ,对当前企业人力资源开发与管理机制进行了分析 ,并进一步提出企业人力资源开发与管理的相应策略 ,即彻底转变和更新人才观念 ;实施战略性人力资源管理 ;建立企业高素质人才资源开发机制等。