文档介绍：本科毕业论文(设计)
外文翻译
原文:
Football Players as Human Assets. Measurement as the Critical Factor in Asset Recognition: A Case Study Investigation
"The system, he [Charlie Sear, PFA Secretary 1898] continued, caused players to 'appear as prospectuses, as more or less valued assets of a limited pany. It had 'destroyed the old personal bond of friendly feeling between us and club managers ...and brought the latter to regard us as chattels to be bought and sold. ...We have to thank the transfer system for bringing us down to the level of beasts in the market place. modity - the player - has no locus standing" (Harding 1991,).Important differences between professional sportsmen and other employees are well documented by human resource accounting academics. In the United States many authors have considered the issue in detail while throughout the world many authors make passing reference to professional sport (for example, Johanson, 1991, Hekimian and Jones, 1967, Dyson, 1992). Surprisingly human resource accounting issues within the UK's most popular professional sport, football, have not been as extensively researched. Contemporary work has been carried out in the area (Morrow, 1992, 1995; Touche Ross, 1992, 1993, 1994), however most of the research has either been carried out some time ago (Dobbins and Trussel, 1975); been mentioned within a more general article concerning football finance (Temple, 1991) or been concerned with some specialized aspect of the subject, for example consideration of club's recruitment policies as investment decisions (Sutherland, 1986), or the operation of the transfer system and its implications for players (Sloane, 1969; Stewart, 1986; Moorhouse, 1992).
Human resource accounting since the 1960's has been dominated by two issues - firstly, can human resources be satisfactorily defined and recognized as accounting assets and secondly, can a satisfactory valuation methodology be provided to reflect
those assets. In this paper both these issu