Globalization, which exports production and jobs from rich countries to poor countries, also exports from rich countries to poor countries the greenhouse gas (GHG) emissions created from the production of the goods consumed by rich countries. But whose responsibility are the GHG emissions? Are they exclusively the responsibility of the producing countries, or exclusively the responsibility of t...

This paper develops a framework for the analysis of the optimal levels of corporate social responsibility activities in a multiperiod supply chain network consisting of manufacturers, retailers, and consumers. Manufacturers and retailers determine their production quantities, transaction quantities, and the amount of social responsibility activities they want to pursue that maximize net return,...

We investigate the implications of collective and individual producer responsibility (CPR and IPR, respectively) models of product take-back laws for e-waste on manufacturers’ design for product recovery (DfR) choices and profits, and on consumer surplus in the presence of product competition. We show that IPR offers superior DfR incentives as compared to CPR, and provides a level competitive g...

This paper introduces the responsibility cost control system installed at Han Dan Iron and Steel Company in the People’s Republic of China. The Company has adopted a series of management accounting techniques or procedures in its cost control system, including target costing, responsibility accounting, standard costing, flexible budgeting, internal transfer pricing, behavior motivation, perform...

?2.25 45s Philosophical discussions of responsibility , freedom of the will and such subjects seem often to stand at an enormous distance from the more immediate problems of psychiatry and the law. That they should stand at some distance is inevitable and no bad thing, but to keep them too far apart for too long has, among other bad effects, the rather paradoxical one of making both parties con...