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本帖最后由 jzh82 于 2012-10-18 16:51 编辑
Case 1：
A是银行C的CEO，该银行一直对外宣称：自己只给废气排放量合格的企业做fund source.
B是一个能源型企业目前要开发一个新项目，但是这个新项目的废气排放对大气污染很严重，B企业找到银行C，想让银行C帮助自己fund source.
A经过考虑后，决定接受B企业的要求帮其进行fund source但是前提条件是B企业绝对不对外公布帮自己fund source的银行C。
同时A（CEO）找到了一个third party D, 通过第三方D对企业B做fund source.
A在银行C的内部规定，任何人不允许给外界透露给C给B企业做fund source的信息，如果违反，则会被开除。
E是银行C的一位会计，E决定把这件事情反映给一个记者，并索取大比费用。
问题
１. A breach了哪些APESB 110的code?
CEO breached integrity and professional behavior
２. E会计face了那些threat?
Accountant faced the treat of conflict interest to confidentiality
３. 根据legitimisation theory如果银行C对公司B提供fund source的信息被记者公布，那么银行C会有哪些可能的actions？
The organisation may then focus its attention on actually changing its behaviour, or alternatively it may focus on creating a perception of legitimacy
Bank C will refused to fund sourcing to company B
Legitimacy theory emphasises that the organisation must appear to consider the rights of the public at large, not merely those of its investors.
Bank C will ask company B to improve their 废气排放量
4. 会计中的资产与费用定义为何不能确认空气污染成本；
Given that the recognition of assets relies upon control, then environmental resources such as air and water are shared and not controlled by the organisation and hence cannot be considered to be assets. Therefore, their use and/or abuse are not considered 'expenses' from a financial reporting perspective
5. 两个与废气排放相关的framwork？（不太确定）。
NGER – introduced a national framework for the reporting and dissemination of information about greenhouse gas emissions, greenhouse gas projects of corporations
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微距拍花~ (66樓更新微距拍花3!!) (2013-5-8) silvia 
发表于 2012-10-12 15:22
