足球運(yùn)動(dòng)員人力資本作為資產(chǎn)計(jì)量的關(guān)鍵因素的案例研究外文翻譯(已修改)
2025-05-31 16:02 本頁面
【正文】 本科畢業(yè)論文（設(shè)計(jì)） 外 文 翻 譯 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 39。appear as prospectuses, as more or less valued assets of a limited liability pany. It had 39。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. The 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 UK39。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 club39。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 196039。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 issues are addressed in the context of one particular type of human resource. The paper firstly considers whether an accounting asset is created by virtue of the fact that a club holding a player39。s registration has the rights to the services provided by that player. It is intuitively appealing to think of football players as assets: other than a club39。s ground or facilities they are often the only item of value to a club. Robinson (1969) argues that the main difference between investment in humans and investment in property lies in the fact that the earning power of an individual, unlike that of property, is not a saleable modity. The transfer system in which players at all levels of the game are bought and sold is an exception to this rule. The historical roots of this transfer system can be traced to a clause inserted in the regulations of the English Football Association in 1885 which required all players to be registered annually with the association. The clause, which was designed to prevent the poaching of players or players clubhopping, instead resulted in the registration being something to be bought and sold in its own right (Miller, 1993). It is not however, the player himself who is the asset, but rather the provision of services, although as noted in the Chester Report of the Committee on Football, this distinction is somewhat technical. The transaction may be wrapped up in the jargon of registrations, but in effect it is
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