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1、本科毕业论文（设计）外文翻译原文：FootballPlayersasHumanAssets.MeasurementastheCriticalFactorinAssetRecognition:ACaseStudyInvestigation"Thesystem,he[CharlieSear,PFASecretary1898]continued,causedplayersto'appearasprospectuses,asmoreorlessvaluedassetsofalimitedliabilitycompany.Ithad'destroyedtheoldpersona
2、lbondoffriendlyfeelingbetweenusandclubmanagers...andbroughtthelattertoregardusaschattelstobeboughtandsold....Wehavetothankthetransfersystemforbringingusdowntothelevelofbeastsinthemarketplace.Thecommodity-theplayer-hasnolocusstanding"(Harding1991,).Importantdifferencesbetweenprofessional
3、sportsmenandotheremployeesarewelldocumentedbyhumanresourceaccountingacademics.IntheUnitedStatesmanyauthorshaveconsideredtheissueindetailwhilethroughouttheworldmanyauthorsmakepassingreferencetoprofessionalsport(forexample,Johanson,1991,HekimianandJones,1967,Dyson,1992).Surprisinglyhumanr
4、esourceaccountingissueswithintheUK'smostpopularprofessionalsport,football,havenotbeenasextensivelyresearched.Contemporaryworkhasbeencarriedoutinthearea(Morrow,1992,1995;ToucheRoss,1992,1993,1994),howevermostoftheresearchhaseitherbeencarriedoutsometimeago(DobbinsandTrussel,1975);beenment
5、ionedwithinamoregeneralarticleconcerningfootballfinance(Temple,1991)orbeenconcernedwithsomespecializedaspectofthesubject,forexampleconsiderationofclub'srecruitmentpoliciesasinvestmentdecisions(Sutherland,1986),ortheoperationofthetransfersystemanditsimplicationsforplayers(Sloane,1969;Ste
6、wart,1986;Moorhouse,1992).Humanresourceaccountingsincethe1960'shasbeendominatedbytwoissues-firstly,canhumanresourcesbesatisfactorilydefinedandrecognizedasaccountingassetsandsecondly,canasatisfactoryvaluationmethodologybeprovidedtoreflectthoseassets.Inthispaperboththeseissuesareaddressed
7、inthecontextofoneparticulartypeofhumanresource.Thepaperfirstlyconsiderswhetheranaccountingassetiscreatedbyvirtueofthefactthataclubholdingaplayer'sregistrationhastherightstotheservicesprovidedbythatplayer.Itisintuitivelyappealingtothinkoffootballplayersasassets:otherthanaclub'sg
