留学生课程作业代写参考-利益相关者理论比较。本文是一篇留学生课程作业写作范例，主要内容是讲述股东理论最初由Milton Friedman描述，它陈述了传统观点，即股东财务价值的最大化是企业的最终目标。股东理论的核心习语意味着长期现金盈余会增加股东价值。下面就一起来看看这篇留学生课程作业写作范例，一起学习留学生作业的写作技巧。
Compare and contrast stakeholder and stockholder theories. Discuss how each relates to ethics and regulation.比较和对比利益相关者和股东理论。讨论每种方法与道德规范的关系。
The shareholder theory was described initially by Milton Friedman and it states the traditional view that the maximisation of financial value for shareholders is the ultimate goal of the business (Mansell, 2013). The central idiom of shareholder theory implies that long-term cash surpluses increase shareholder value (Rausch, 2011).
Smith (2003), writes describing some of the misconceptions regarding Shareholder theory clarifying that the increase of profits is clearly restrained by legality. Additionally, there exists the perspective that under shareholder theory, charitable donations are discouraged as they would directly reduce profits however they are supported within the constraints of available capital.
Smith写道，描述了对股东理论的一些误解，澄清了利润的增加显然受到合法性的限制。此外，还有一种观点认为，根据股东理论，慈善捐赠是不鼓励的，因为它们会直接减少利润，但在可用资本的限制下得到支持。
Stakeholder theory was described initially by Edward Freeman and it states that a company has a duty of responsibility to an extended group described as stakeholders. Stakeholders include all individuals which may be affected by the activities of the company for example shareholders, employees, customers, and competitors.
利益相关者理论最初由Edward Freeman描述，它指出公司对被描述为利益相关者的扩展群体负有责任。利益相关者包括可能受到公司活动影响的所有个人，例如股东、员工、客户和竞争对手。
According to Kaler (2006), stakeholder theory has two main ethical functions-firstly, it proposes distributive fairness within a capitalist framework, by distribution of profits to non-shareholder interests as opposed to the shareholders only, and secondly it promotes the concept of corporate social responsibility which produces ethical pressure for companies to adopt obligations to society that transcend shareholder appeasement. Stakeholder theory has gained popularity in light of recent corporate scandals (Reynolds et al, 2006).
根据Kaler的观点，利益相关者理论有两个主要的伦理功能：首先，它提出了资本主义框架内的分配公平，通过将利润分配给非股东利益，而不是仅分配给股东，其次，它提倡企业社会责任的概念，这为企业承担超越股东安抚的社会义务产生了伦理压力。鉴于最近的公司丑闻，利益相关者理论越来越受欢迎。
According to Smith (2003) the fundamental distinction between shareholder and stakeholder theory is that stakeholder theory stresses that stakeholder interests are considered even if profits are diminished as a consequence however as all interests are represented and as this includes the shareholders, there is still a requirement to show a profit without which the business would fail.
根据Smith的说法，股东和利益相关者理论之间的根本区别在于，利益相关者学说强调，即使利润因此减少，也要考虑利益相关者的利益。然而，由于所有利益都有代表性，而且这包括股东，因此仍然需要显示利润，否则企业就会倒闭。
According to Mansell (2013), it is possible for an organization to maintain and uphold the ethical principles, described in the shareholder theory model, whilst simultaneously upholding those described in the stakeholder theory model by modifying the traditional credo to extend the tenet regarding sole stakeholder focus being maximization of shareholder profit. This is achieved by questioning if the concept of corporate duty to achieve happiness of any non-shareholder contravenes shareholder theory. Mansell maintains that the original shareholder theory is effectively outdated and that his modifications would allow both theories to coexist.
根据Mansell的说法，一个组织有可能维护和维护股东理论模型中描述的道德原则，同时通过修改传统信条来扩展股东利益最大化这一唯一利益相关者关注点的原则，从而维护利益相关者理论模型中所描述的原则。这是通过质疑实现任何非股东幸福的公司义务的概念是否违反股东理论来实现的。曼塞尔坚持认为，最初的股东理论实际上已经过时，他的修改将允许这两种理论共存。
2. List five normative ethical theories and provide a one-paragraph summary of each. How are they similar? Different? You may choose from the following: virtue ethics, deontology, consequentialism, welfarism, egoism, relational ethics, role ethics, and pragmatic ethics.
列出五种规范性伦理理论，并分别提供一段摘要。它们有什么相似之处？不同的你可以从以下几个方面进行选择：美德伦理学、义务论、后果主义、福利主义、利己主义、关系伦理学、角色伦理学和语用伦理学。
Deontological theory is determined by the categorical imperative and states that one should act only on axioms which can be reasoned to be universal laws of nature and to treat humanity in an individual as the end and not the means. Thus ethical behaviour is based on intent.
道义论是由绝对命令决定的，它指出，一个人应该只根据公理行事，这些公理可以被认为是普遍的自然规律，并将个人的人性视为目的而非手段。因此，道德行为是基于意图的。
The virtue approach considers virtuous behaviour such as honesty, kindness, and generosity. When looking at behaviour from an ethical perspective the question is asked are these actions reflective of virtuous behaviour and is it representative of the type of business the bank aspires to. This is similar to deontological theory from the perspective in that its characteristics are intentional.
美德方法考虑的是诚实、善良和慷慨等美德行为。当从道德角度看待行为时，人们会问这些行为是否反映了道德行为，是否代表了银行渴望的业务类型。从道德角度来看，这与义务论相似，因为其特征是有意的。
According to Melchert (2006), consequentialism is a utilitarian moral philosophy in which actions are categorized as morally acceptable or unacceptable according to their consequences. This theory opposes Deontological theory in that the deontological approach is to judge according to the intention of the individual rather than the consequence of the action whereas the action in consequentialism is absolute.
根据Melchert的观点，后果主义是一种功利主义的道德哲学，其中行为根据其后果被归类为道德上可接受或不可接受。该理论反对道义论，因为道义论的方法是根据个人的意图而不是行为的后果来判断，而后果主义中的行为是绝对的。
According to Gravel and Moyes (2013), welfarism describes a number of normative approaches which rank social states based upon the distribution of welfare levels. An prime example of one of these approaches is utilitarianism, Utilitarianism has its roots in early Greek philosophers who reasoned that the best life is one that causes the least amount of suffering. Utilitarian theory states the principle focus is maximizing utility. In the field of business ethics, utility equates to the increase in happiness with the reduction of suffering.
Ethical egoism is often described as the traditional business model (Debeljak and Krkac, 2008) who debated that opposing the concept of Friedman that the only goal in business is the generation of profit, there are ethics in business namely egoistic business ethics. As is the case in business and other interests, additional factors are essential besides self-interest such as the right to exercise freedom of choice and continuous concern. Self-interest can only be achieved if all conditions are met therefore if the individual maintains the conditions for themselves, they are met for all.
Gravel和Moyes认为，福利主义描述了一系列基于福利水平分布对社会状态进行排名的规范方法。其中一个主要的例子是功利主义，功利主义起源于早期希腊哲学家，他们认为最好的生活是造成最少痛苦的生活。功利主义理论指出，原则的焦点是效用最大化。在商业伦理领域，效用等同于快乐的增加和痛苦的减少。
References 参考文献
Debeljak, J., Krkac, K. (2008). “Me, myself & I”: practical egoism, selfishness, self-interest and business ethics. Social Responsibility Journal; Bingley4.1/2 (2008): 217-227.
Gravel, N., Moyes, P. (2013). Utilitarianism or welfarism: does it make a difference? Social Choice and Welfare; Heidelberg40.2 (Feb 2013): 529-551.
Mansell, S. (2013) Shareholder theory and Kant’s ‘duty of beneficence’. Journal of Business Ethics: JBE; Dordrecht117.3 (Oct 2013): 583-599.
Melchert, N. (2007). The great conversation: a historical introduction to philosophy (5th Edition). New York: Oxford University Press.
Rausch, A. (2011). Reconstruction of decision-making behavior in shareholder and stakeholder theory: implications for management accounting systems. Review of Managerial Science; Heidelberg5.2-3 (Jul 2011): 137-169.
Smith, H. (2003). The shareholders vs. stakeholders Debate. Retrieved March 18, 2017
伦理利己主义通常被描述为传统的商业模式，他们认为，与弗里德曼的商业唯一目标是产生利润的概念相反，商业中存在着伦理，即利己主义商业伦理。正如商业和其他利益的情况一样，除了自身利益之外，其他因素也是必不可少的，例如行使选择自由和持续关注的权利。只有在所有条件都得到满足的情况下，才能实现私利，因此，如果个人为自己保持条件，那么所有人都会满足这些条件。本站提供各国各专业留学生代写服务，以及留学生写作辅导，如有需要可咨询本平台。