Thesis (Ph. D.)--University of Texas at Austin, 2005. / Supervisor: Jacqueline D. Woolley. Vita. Includes bibliographical references.

目前世界跨國公司在全球進行擴張，日益成為世界經濟的主體，研究全球某跨國會計師事務所的企業社會責任的推行計畫，具有相當高的學術價值和實際意義。企業社會責任已經成為管理學、經濟學、社會學等學科共同研究的焦點問題。但在理論上企業社會責任的研究缺乏像主流企業理論那樣成熟的理論基礎和研究方法。 市場環境正在走向成熟，要求企業承擔社會責任已經有了相當的經濟條件。隨著越來越多的跨國公司來大中華經濟圈(涵蓋大陸與香港)投資，研究在大中華經濟圈跨國公司企業社會責任方面的履行狀況，成為建構出永續發展社會的關鍵性需求。 本研究運用利害關係人理論對企業社會責任的履行施以問卷調查，研究在大中華經濟圈跨國公司社會責任應該履行的水準，然後透過CSR相關人士之質化訪談，同時借鏡於問卷調查統計資料，對在大中華經濟圈全球某跨國會計師事務所如何規劃及推行企業社會責任加以深入的量化分析以得出結論，並輔以研究建議模型來做一般性的推廣。 / Nowadays, the multi-national companies are expanding globally and becoming the main axis of the world economy. The research of the implementation of corporate social responsibility in the accounting firms has the high level academic values and the practical meanings. CSR has become the interdisciplinary focus of the management science, economics and sociology, but the research of CSR is lack of the mature theoretical foundations and research method. More and more multi-national companies invest in the greater Chinese economic zone, including Mainland China and Hong Kong. The research on CSR implementation status of the multi-national companies has become the key demand in construction of the sustainable development society. This article uses questionnaires to study the multi-national companies' social responsibility in China according to the stakeholders' theory. Through the indepth interview with CSR related persons and the quantitative statistical survey to get to the conclusion, then generate the conclusion with the suggested model.

Univ., Diss.--München, 2005.

The aim of this thesis is to investigate the highly moral ethic of social duty and responsibility which animates the work of Alejo Carpentier. In order to examine this theme, I have studied, in particular, the following six novels: ‘El reino de este mundo', Los pasos perdidos', ‘El acoso', El siglo de las luces', ‘El recurso del método', and ‘La consagración de la primavera'. In the Introduction, I have investigated the various philosophical questions raised by the concept of responsibility : the debate about freewill and determinism has been examined, and the Existentialist philosophy of Jean-Paul Sartre has been chosen as the most helpful in an investigation of Carpentier's theory of responsibility, due to a great coincidence of thought between the two writers. The protagonists of the novels in question have been grouped according to various distinguishing tendencies or characteristics, and have been analysed in the light of the Sartrian concepts of good and bad faith. These groupings are as follows: “the deluded intellectual”, “two tyrants”, “the lesson of experience”, and “the committed individual”. The success, or failure, of these characters, in matching up to the goals of self-transcendence and responsible commitment posed by Carpentier has been charted throughout Chapters One to Four, and deductions have been made about the various forms of bad faith in which the characters indulge. The conclusions that I have drawn from this detailed investigation of characters in good and bad faith are, firstly, that Carpentier sees man's goal in life as the attainment of self-knowledge and the honest acceptance of responsibility for the self : once this state of good faith has been achieved, man is able to commit himself to the never-ending struggle for the improvement of the social situation. Acceptance of responsibility for the self is vital, in Carpentier's canon, for without such acceptance, positive commitment is impossible. Secondly, I have concluded that, according to Carpentier, commitment is an inevitable part of life, and that Carpentier's goal, then, is that we should actively commit ourselves to a positive cause through recognition of our responsibility for ourselves and our society, rather than tacitly accept the status quo through a passive or deterministic attitude.