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1、畢業(yè)設(shè)計(jì)(論計(jì)(論文)外文)外文參考資料及譯文譯文題目:譯文題目:實(shí)證調(diào)查披露使用和有用的會(huì)計(jì)信息學(xué)生姓名:學(xué)生姓名:學(xué)號(hào):號(hào):專業(yè):業(yè):會(huì)計(jì)學(xué)所在學(xué)院:所在學(xué)院:龍?bào)磳W(xué)院指導(dǎo)教師:指導(dǎo)教師:職稱:稱:2011年12月09日f(shuō)methanoneDistrict.AtthetimeofthestudythetotalnumberofDistrictSecretarieswaseighteen.ThemembershipoftheATWUa
2、tthattimewas42000(ithassincefallento30000)whilethesizeofindividualDistrictsrangedfrom500to5000.MembershipoftheATWUconsequentlyoftheindividualDistrictshasbeendecliningdramaticallyinthelasttwentyyearsreflectingthecontinuin
3、gcontractionoftheLancashirecottonindustry.Thecontractionoftheindustryhascausedearningstodeclinerelativetotheaveragefmanufacturingindustryasawholehasresultedintheclosureofmanymillsentirecompanies.Inadditiontheproductionpr
4、ocessisstillquitelabourintensivewiththeresultthatproductivityasmeasuredbyoutputperemployeecomparesunfavourablywithotherindustries.Inshtboththeindustrytheunionareinastateofseveredeclineitisthisdeclinewhichprovidesthebackc
5、lothtoourstudyofinfmationdisclosureinacollectivebargainingcontext.StructuredinterviewsusingaprecodedquestionnairewereconductedwithsixteenoutoftheeighteenDistrictSecretariesinpostduringAugustSeptember1979.Thecontentoftheq
6、uestionnairewasinitiallydeterminedfromthenmativemodelsoftradeuniondecisionmakingfoundinCooperEssexFoleyMaundersSubsequentlyapilotsurveyofthreeDistrictSecretarieswascarriedouttoidentifythemostcommondecisionareasinfmations
7、ourcesfinclusioninthemainquestionnaire.ThepilotsurveyalsoensuredthatnomajdecisionareasinfmationsourceswhichmayhavebeenspecifictotradeunionofficialsintheLancashirecottonindustrywereaccidentallyomitted.Thefinalquestionnair
8、eusedinthestructuredinterviewsidentifiedsevensourcesofinfmationwhichwereavailablefusebytheDistrictSecretariesthesesourcesarepresentedveryfewcompaniesintheLancashirecottonindustrypublishemployeereptsconsequentlyonlyfiveDi
9、strictSecretariescouldrecalleverreceivingcopiesdirectlyfromanyofthecompaniesintheirDistrict.OnceagainitwasthelargepubliclyquotedcompanieswhichproducedsentoutemployeereptstotheDistrictSecretariesjustasfthepublishedannualr
10、eptstheinfmationwaspresentedonlyfthegroupasawhole.AlltheDistrictSecretarieswhoreceivedacompanysemployeereptalsoreceiveditspublishedaccountsmostofthemconsideredthattherewasverylittleinfmationinthefmer.Althoughbothpublishe
11、daccountsemployeereptssufferfromahighlevelofaggregationthesameisnottrueftheothersourcesofinfmationinTable2.Internalaccountingreptsderbookscontaininfmationaboutindividualcompaniesmillswhilewkstudyreptsprovidedetailsreleva
12、nttoasingleshedwithinamillevenagroupofmachines.Thepatternofdisclosurefinternalaccountingreptsderbookswasremarkablysimilar.AlltheDistrictSecretariesreptedthatmostcompaniesallowedthemaccesstointernalaccountinginfmationtoin
13、fmationaboutthequantityvalueoffutureders.HoweveronlyoneDistrictSecretarysaidthathereceivedthisinfmationwithouthavingtomakeaspecificrequesttherewereafewcompaniesagainsmallprivatelyownedoneswhoconsistentlyrefusedtodisclose
14、thisinfmation.UndertheprovisionsoftheEmploymentProtectionAct1975therelatedACASCodeofPracticeNo.21977companiesarerequiredtodiscloseallinfmationrequestedbytradeunionrepresentativeswhichwouldnotcausesubstantialinjurytotheco
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