[경영경제][영작에세이][영어원서]제임스 하디사에 관한 회계 도덕적인 이슈및 문제점 그리고 그문제에 대한 도덕적인 관점.

소개

유학중 제가 쓴 영어 원서 에세이입니다.
주제는 제임스 하디(과거 석면재료를 사용했던 건축회사)사로서
이 에세이는 회계학 이론 접근방식으로 이 주제를 다루었습니다.
혹시 회계전공하는 한국 또는 유학생분들에게 도움이 되었으면 하네요.
그럼 감사합니다~

참, 영작에 관한 질문 또는 문제점 있으시면.. 부탁하셔도 괜찮습니다 ^^

목차

1. Introduction
2.Accounting, Commercial and Ethical Issues
3. Stakeholders
4.Ethical Perspectives and Considerations
5.Conclusion

본문내용

James Hardie Industries (JHX) is a publicly-listed company on the Australian Stock Exchange currently valued at $6.66 (share price as at 25 August 2006). Its principal activities are the development, manufacture and sale of fibre cement building materials.
The six members of the JHX non-executive board of directors (herewith referred to as the Supervisory Board) are seeking an increase in their remuneration for the first time since 2002 via the approval of shareholders at the September 2006 shareholder meeting in the Netherlands. If approved, Ms. Meredith Hellicar (Chairman) will be paid an annual fee of $US300,000 which represents a 68 per cent increase on her 2006 financial year salary. Additionally, the other five members would double their individual salary to $US100,000.

참고자료

· James Hardie Industries (2006) ‘2006 Annual Report’,
· www.ir.jameshardie.com.au/jh/annual_reports.jsp, accessed 22 August 2006.
· Kimmel, P., Carlon, S., Loftus, J., Mladenovic, R., Kieso, D., Weygandt, J. (2006) Accounting: Building Business Skills, 2nd edition, Queensland: John Wiley & Sons Australia Ltd.
· Sexton, E. (2006) ‘Hardie directors ask for double fee’, The Sydney Morning Herald, 19 August 2006.
· The Ethics Resource Centre (2001) ‘The Ethics Glossary’, www.ethics.org, accessed 22 August 2006.
· Gay, G. and Simnett, R. (2005) Auditing and Assurance Services in Australia, 3rd edition, Sydney: McGraw-Hill.