Quarterly Journal of Training & Development of Human Resources Vol.1, No 2, 2014, ! "# $.&, 1#-

Quarterly Journal of Training & Development of Human Resources Vol.1, No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`, )[ 12&8G 21&' () #, 1, \'- 12V # $AA 60, $A- ac- $(*( +,'- $G8O)- < \*< 125', 47) 2- $b< $E $AAM -$bp), 46C- 0.&()$- HM-,. & 0d $, $= G7 6)e*- Y'- # $(*(+,'- 1#*/, #)-: $ T)c)- 4, $( $ #, 6)e*- > $A- $25', f)n $(*(+,'- 1#*/, 48) &, 92Q 0 a 6)e*- 12;-# 1, $AA 60, $A- 48-7 )E< $(*( 4-6 2;-# 8'P,,.&, 1#- -&[ 0 c #)-: 9( 1#&' () $(*( +,'- 48) $= G76)e*- : $ %# *1 ; ;/ $= G7 $5'2 K86N- &%E2Q $2Q&': F $6= #)-: 48) 14-(, 9F $G,H)A= G - iamahdi@yahoo.com :Kd%- )e*-

124 1393 2 $(*( +,'- 48) #)-: 4-'A] ( -1 )id/, i $AJi i%a = i 1Fi Bi,O WAG?- 0' 4< K/- 9(.i2;-#i 12#i&' () 0./- # $(*( +,'- 12K/- 9( 48).&2$- ;)i'= 4i, ;i'<< #)-: 4, 1#./ 9( &- $(-# $68 +-7 12)56 4 2 Bi6 4i,.)i$i- i2;-#i ;i'<< $68 %A =, @j-./- #&' () > 1i2;-# D< 2;-# %A = $(*( +,'- K/- 9( 9C(./ HiI( )i[ $(i*( +,i'- 1#*/, #)-: 1, 1G*F 121F4- k)- E ic)- 4i< i i8o 0i 5(i, ip8-1( $NM- 1296L KJ.&'2$- $ie( ;'<< 9C( # @SG- 1# &R $(/7 $A-,O 4P= 2;-# 25', 4bV B,CG- YG( &/8 T)( > 2;-# $(*( +,'- 48). &' () 2- ;E( 0 c &, B,CG- YG( &/8 0 U)LL.2;-# ;'<< 0, 4) )i[ 1i, i( $A,iCG- X)CR $(-# l&2 1G WV HI( 4, $A = HG6 ; WiAG?- 1i24id'7 Bi-% G*- 48) P # 1&'-/, X)CR 0.2 #.&''<W8 1#)i-:Ki/- $ 9( # 2.Z 4,. $= G7 -$5'2 $G]? _[`i, i< \*< 125', 2;-# # $[, BA- 25', C)- $(*( +,'- H&?Gi $id= 4,) $(*(+,'- K&- $(`)m 1F%, # 2#, )< 1]GO &, ^ $A- ;o< ac- $(*( +,'- $N 0'L.&($- bm 2;: #)-: ( 86 H- &()i$ ( )[, 2&8G 21&' () #, 1, $< H#` 12V # $AA 60,.&'<$- & /7 2 4, 1, O)- 4d'7 ( 2;: 5( ;&, 25', 4< $- YG( & 48) 48-7 do 25', 6)e*- 4, 47), G[ $(*( +,'- 48) ;'<< H&?G K&- #, K()( 1]GO ^ 4, 47) 4< &'<$- pgo 25', $= G7 6)e*-.&''< d( 4(`)e*- 4G) K)P 4, )[ 25', $GR )E< $(*( 4-2)([ 8'P 6 48-7,, 2;: 47) 2- $E $AAM -$bp), 46C- 0.&''< WA% 0 a*r Y'- # $(*( +,'- $9( 1#*/, #)-: $ T)c)- 4, < \*< 125', 1Y( $(d- kcm B- 9?, /L 46C- 0. & 0d $= G7 6)e*- 1F4IG( 24G ($= G7 6)e*- 12F& 2;-# $= G7 6)e*-) 92Q 2. &.Y'

1&/- c /... $(*( +,'- 1#*/, #)-: 8c BAM 125 ) (* +, - %1 2345 %. /0 1 $i[,. )i7 1&i8G- 1i2i, W8 $= G7 6)e*- H)/b- 4'-# 4ir `i< &i6) # i Hi- 4i8-7 4, d*( 2;-# 25', 6)e*- 4< &(&CG8- Bri*- # $ie?, 4i8-7 Bri*- 4i< &''<sr 6)e*- 0 &, 2;-#. -&[ i2;-#i if.&'i, 4Gi 4iZ&Z 48-7 Br*- BR 4, d*( &, ), 2;: Ko%E- F &'2)[ # 48-7 t6]- &''< 1#4% )[ l&2 1)*, 4G?*F/- K)], fin- )i 0 6&(L.(1373 $()6) & &2)[ ;-# 8b'- 1& $-) = [ 4i, suv&( ;-# $= G7 6)e*- fonp # $G, 4L 4AJE- ;&- 4< &(< ;&2 46'- 4, &' 0 )- # 1*,.&(4G[ )7)- 1/G, # $[, $, 0i i5 lim #.&i''<$i- &i AO $(-# B%E- $=)( ;: $- 4, ).(Werther & Chandler, 2006) &'<$- &< ;8b(1w 12#( 24G)[ 1c, &' 2 i%a = i, &i<s 4i< &(&CG8- ;))( ;o< X) 125(, KbG- 1%.i*( ;i8b(1w $G'i i% &ii- fim 1'8-4, 1QG 4EC( $= G7 $()(O 4i< )$- & AO./- K/7 0 # +-)7 ;&(/ ;'<< 4, d*( 2< 6)e*- # I & 68 1, < $() $= G7 $()(O 12&' \'-( 17 0i $6i8 kicm 4i< &(&C= 0, 2< $[, $GR.#&($- N[ 4, ;H/ 1, 3 &icg8-0-&i.(1386 ;))( ;o<) &'<$- )C &-/ K&-&'A, +'- 2&' $ <E- )do, ;&-/ 1, GE, 4L 2 &-: 17 4, &'()G, 4< $2&( zi #)-: 0.&'G*2 &8- &''< W8p 4E # #: 48-7 $= G7 126)e*- >i < i25e( 4, Q), &, 4[ 1268 $-R &, KI 4< = 0 U?- #: i]go i, $i'gd- 4i8-7 2< 4, ka8g- $6- +,'- # I,( bg 46'- 4, &'<.(165 { 1380 0-&i) i ;H/i i 1i, $-/ <.)$- $CA )i, $= G7 12/( 6 WV # $E?, $= G7 Br*- BR 4< &CG8-0-& ;)i- 1i 1/# 4< &'<$- )F ;&- 4,.&,$ ( < \*< 125', 4bV i, 0-&i.&i'< &i&/ ;&-/ $ &d( 48-7 +,'- $NM- *# 124Z&Z Kic $di*( 1i2#( &i'()g, 4i< &'G*( $G8c 2< ;`)e*- 4<, 0 1 -Social Responsibility 2 -Caplan & Northon 3 -Friedman

126 1393 2 $(*( +,'- 48) #)-: 4-'A] &i''< _?ie- &i'< $ip[ 46i*- lip &, ;-# 4< $8,'- &C- $= G7 Br*-.(1384 &-) 1 Ji $ioo[ &im- #)ir > 1I ;FXo[ # 1*, &CG8- G >ib'- )i[ &()[, 2;:, ;&- D< 4< ;/7 $CCR Br*- '< 4)F # < )i[ (CR Kd@ 1, &'2)[$- 1I 12< # 4G*( $Oo[ Z ).&(<.(1390 Q( 1/N- $M6P) &'(, 4-&P )[ 4, H#`.i$- 4(b]'- ), U)[ )]M- > 4(&' G $A = > i< 4i< 0i ;&, $= G7 $Oo[ Y( # 1< 4L 4< &(&, &- > 2 $=i G7 6)e*- &CG8- <.(Ciulla, 1991) &2 HI( ;: &'< U[ 9G< 1i21iGF Br*- (2 $= G7 })= @: (1 :)$- $AIG- #)R < \*< 4i, 4Gi*, i2i5', K - KR 4< L.25', ;&- 47) )- #)R 2.48-7 i5', 4i~(: 4i, 5 #)R #$- &'<$- 48-7, 5', 4~(: 4, *?( #)R. 48-7 )i[ < })= &- )e*- s< 2 < Y( #.#$- &2 HI( 48-7 1, &()$- &i-) i*( &i <i $=i G7 12&i- @: 4, d*( 16)e*-. $M6iP Ki86N- ai i, 2;-# $= G7 126)e*- W8 0./- # $[,.(1384 :(1390 Q( 1/N- $M6P) & 4r # f 4, Q(1/N- 3 0G[i +ibg'- i/7 ;-# K&/8 WV # $% $= G7 6)e*- : ;)*',.&E?d, $68G- $)P ) ;< D<&R $'8 ;-# 46 l&2 4< 1)M( 4, 48-7 4 4i, 2;: 4< < I $bag?- 12P $(F#, K*)- 1, 48-7 : (L 1i24Gi)[ 2#( 4< &', &/8G- &, )<- 1/(-# })=.&(#$- :) B =. $= G7 6)e*- &/8 0.&''< :, 48-7 1i2;-#i ;&i- 4A 4, &/8 a*r $=)( $'8 $= G7 6)e*- :s) < Bi< i tn 4*)- 1, ) '< 4< &(5,. ] 4()F;: 4< $P)][ 9?, 1I.&, )d/, ( 48-7 1 &i ($i- B = ;&7 1 # $)F 4< &'<$- G 14()F 4, ;-# 4< $GO : ;)'(F ;-#i >i 4i< &i(&c8g- i2$ip8,.&'<$- B = $= G7 6)e*- a*r, 4<.)F$- 1 -Stark 2 -Drucker 3 -Rabinson 4 -Chung

1&/- c /... $(*( +,'- 1#*/, #)-: 8c BAM 127 # i Kid= $=i G7 16)e*-.(1377$ O $()6) &, ;&7 1 &()$- Ki-A- # 1i ;&'-< ^, K-&O b $Oo[ 12#, ;-# > d 1iL $=i G7 1i6)ei*-.&( %A = ;: 4< 148-7 ; HGM- $()(O $=)( $= G7 16)e*- +O. 48-7 4, F 4, F $(K-&[ K-&O # 1i2)i wi? 1I > U?G( >QG K ] \7)- 4< $(-# 4b*A i2/( )i- $=i G7 1i6)e*-.)$- ;-# 1I H( 48) zg/( {[ i, 4i< 1@Si ig'< &- 4, )[ $()(O K&/8 # 4< $- < 4, $2;-# id $5()i5L B-i Qi 4, $= G7 126)e*-.&(#$- &( )[ ^M- 48-7 i( &i( i68 ;: 4< $8-)7 ;GE- ;F&''<0- ;&'-<, ;-# 6)e*-.:$- B = 4, *#^M- # VbR ;-# 2 4< $o ;- &(, $2;-# # 48-7 > $GMA]- $Oo[ $()(O 1]GO KYG( B- ;-# $= G7.&(#$- 68 4, 48-7 ;: $P[ ;-# 42, 4< $A< )m 4, 4< $-&O 1, ;F. ] &/8 $= G7 6)e*- :1 Q(; 4i8-7 4i, ;# 4< $6R 0=.&(:.2 48-7 Kd7)- ;8'- 0-S, o=.(1371 Q( ;) &'G*2 ;: ;d7 4, HA- ;# ;&( K)P &'($ ( 2 4i< i 0i $i $G< $= G7 6)e*- : BA- ;-# KI 48) s(b'< 12#( l&2 1 &CL &'G*2 d 48-7 12#( l&2, #&( 4L 2< &''< = $'8-9C( << 4< &'A- $= G7 12F $-.&(F$- @S 48-7.&() 48-7 )M =, ;-# - 4, &'()G, 3 $=i G7 6)e*- # $8-7 W8 4< &'L 2 : $= G7 6)e*- 1, KI 0 I( $ioo[ )P 1'd-, KI 1F. ] 4, z-) = H)/b- 0 $6 *( 2< )im 4i,.)i$i- Xoim i*#^im- T G7 H- 4, HGR $()(O 12, # =m : i, KiI # 48-7 4< $()(O $Oo[ $(5 2 $-) = K8O) 4< 1) 4, &i=)o 4i=) I- >i # 9i, &i, 2< ;d2 ^) 2< $= G7 6)e*-.# $-) = ^, $,#, #, >M 1, $-&O $Ob > F i2< %A = : < W8 0'L 2< $= G7 6)e*- F 0 _?E- # $8-i7 4=) I- > ;)'= 4, &, H)/b- 0./- 0 #.) 4GF Y( 1I +'- 1 -Gunoon 2 -UNCTAD 3 -BSR

128 1393 2 $(*( +,'- 48) #)-: 4-'A] 4i< 1iF. i] &i' 1I 1268 9?, HI*( 4< $24-(, 2%A =,&.) 4GF Y( )$- R & ;&- ^) 1 K&=i*- <ie- i, $i'd- KI &/8 : $(/7 KI 1, & 48) 1) 4i< &ir ;: i 4i8-7 Ti G7 ;ie2)(i[ ;F<, 1% 2 & 1]GO 48) 6)ei*- )i 0i Wi8 i, k,in-.&i'<$i- Wi8 &'< & )d/, 2;: $F&(# b<. & 48) H) ;)G $% )6)< ;#) 1]GO & '< 2< $= G7 2;-# $- 1, $= G7 6)e*- 4< &(G $AA 60, ;-# ;E- F 6)ei*- # 1,i< Wi8 0i &i'aro $=ibg(z $=ibg( $ig6z $ig6 #.= i = 1i, i2;-#i ;&ie?, ;#)i 1i, i 1i, 4< &(4G $(-# $= G7 )i7)- Ki= G7 Hi- 4i, 4< 1) 4, 1]GO $= G7 $NM-*# K=)c)-.&'(, 8b'- [ 48-7 &i W8 # f 4, &(G $AA 60, ;-# 1) # 2;-# $= G7 6)e*- 2 - ( i< $iaa 60i, ;-#i $AiP ;)i*()'< E, X)CR $(/7 4-o=) E, X)CR - : 4i(`=Z 1iI 1i2G # 1 - ($AJ '- -o) ;F< < ^M- T)c)- 46*- -$G< <R $NM-*# 8, 24d'7 - $G,OZ 12< * ƒe BD-.$= G7 48) - $= G7 68 -#, 2&''<l]- $=i G7 1i6)e*- 4< F 4IG( ;)$- 2$, W8 4=) I- 4, 47), i( l&i2 > &,$- ) > 4< R 0=. ln8( $-)/b- 2<.(1390 Q( 1/N- $M6P) ;-# 1QG &(# 9?, $= G7 6)e*-.*2 2345. /0 %678 9 :$ 678 (</ &i, ;-#i K&i-&'A, +i'- )i 1#iD<&R &i, 1i]GO 5', $AP 46S*- 6)ei*- ^i 0i i,.&i, 4Gi&( $G6i8 $= G7 Br*- l&2 4, d*( z CG*-.(1390 Qi( 1i/N- $M6iP) )$- W8 4'2 BO&R, K-&[ `< &6) $= G7 3 U)i*M- F&i 0 a $r-( 14- ]GO {)][ H: 4Y( 4i, 4< &'<$- B = 1)M( 4, 14- $G,O HY( $r-( 4Y( 0 a,.)$- 1 -WBCSD 2 -ILO 3 -Adam Smith

1&/- c /... $(*( +,'- 1#*/, #)-: 8c BAM 129 BO&iR $6i= ib<, )[ K`)]M- 2;-# 4< )$- =,,O. 48-7 +b( 4ic= K`)i]M- &6), ;GE- 124G)[ 2#( &''< 4c= #, 4, 0% - O 1i, ir 0i= &i''< 0-Si Hi- H)i =, 4(-GM- 4(b]'- )[, )[ K-&[.(1377 $ io $()i6) &''<$- G 4(b]'- ( )[ ;'<<, U)AN- /L > 0G &'G[$- $(-# ; Br*- 4, >o< \G%- &m ;&- >o< ;Y(\RP Bri*- 4i, &i'()$- $-5'2 2;-# F& 0 kdm.&'g&( $/7) ;: # [ ^M- 4, BiR )i[ ; Ko%iE- Bri*- 4< &', 4G 9C( ;: &''< 47) $(-#;,.&', : 4, H#` Kd@ < +7>?. /0 678 (= +i'- i ;-#i 1 4< $P[ 12F 4, d*( &, ;&- F& 0 a, ;H/i i, oi= 4i< $2F.&''< 6)e*- a*r &(F$- @ ;: l&2 1F< 124M do ;GE- :# &'d= &'G*2./ 2;-# C)- ;4- di*( $G*, 2;-#.$G6 12;-# ;F&'2dG= 46 )- ;F&''<4c= ;'<< # $<ir 4i< $i2i68 HiI( i,.&'i, 4Gi 1GE, 6)e*- a*r 2F 0 4, i=, 4Aei*- 0i &i$- $(F)[ 4, 1&R ;-# ;-# $= G7 12$(5( $ io $()i6) )i$- $G6 12/( ;-# ;- Kc8 $G6 126[ 92< 1i]GO 1i25', 2;-# # 16)e*- 4AR- F& 0 1'd-,.(1377 1i24iM 1)i #.6i 0i- 1< ^ I {)][ 4AR-.&F \Am Bi-)= 0i, i & 4G)[ ;&- # H 4AR-.&$- : E 2< 1 1F< ;&i-.&i''< ii i8 2;: # 48-7 4< $24G)[ ) 1#D<&R @j- +i'- 1 &i'()$i- i &i(f$- @S ;-# 1 4< $P[ 12F 4, d*( &,$-.(1373 'm )[) &''< 6)e*- a*r &', @j- ;-# l&2 2345. /0 32 678 (@ 4i8-7 1i2/( K*j- 6 1< ;)'8, 1]GO 125', F& 0 $F&i(# )id/, i( 48-7 Ko%E- Br*- BR /7 2;-# &'<$- HA- &($- #&i( ;i 2 4i, 4< &(&/8G- 2;-#.&''< 68 $-) = K*)- '< H) = oi &i' ( 1i5 ( 4(GE, l&2 &''<$- d( )[ $]? 12l&2 4< 0i ;&im.&i''< 0i<4iE... H) $F)6: 1%, C Y( $-) = Ko%E- &''< < N= ;-# 4, U < +,'- # bg 68 #7 48-7 ;)L 4< &(&CG8-4b*A

130 1393 2 $(*( +,'- 48) #)-: 4-'A] 4Gi*( 4i8-7 ;)&- )[ &, ;-# : )7), ;: ) \*< 1, \'- ^M- 1 `)i 8'iP if4 4< $5(<.(1377 $ O $()6) &(&, ;: 5G-&[ )[ 2 < fn- ;-# $= G7 6)e*- T)c)- (1899 4,) K@ BI( UG< %-: iido )i[ i $2)i[[ BP kdm :#$- -) O $2)[[ BP 4, 1i ;`0/< ;, ;FG \C= ;%, Y( do.< &-:.< &, 48-7 )ei*- )i[ &i, ;&i' @ KiI i< \i*< ;drp -) O BP 4, ',.&''< 4i8-7 ;()( 8c R K=- 4< CG= $5(< &'(&, ;(: # do- # i &- $= G7 6)e*- F& 0 kdm. ;&' @ 4- ;drp WV # ^ic i2;-#i.)i$i- i( 48-7 H- # R B- lp ;, ) 4i< &( O 1+ 48-7 B,C- 4%A, &'G*( )e*- ;F4- ;H/ B,C- ;-#i 0i, Bi-8 4, $= G7-1]GO F&.)$- 2;: R )7)- \7)- # :F Y( ;)F()F 124d'7 # ;)$- 48-7 K*)- 0, 4N,. 47) 48-7 $AJi $F&i(# )id/, 2K6-9 km # 6 4, > < &-: JG I M6 $=i G7 )i- i &'<$- k)e 2;-# $GR $- K)P 48-7 $= G7.(1383 $5, WI() &' ( <E- $O)CR $ 125', $= G7 126)e*- 4'-# )7)- 12, 2F& W8, ', # ;'<< 9?,@ #)-: $(*(+,'- $' $md $E( 12K/- 48) < \*< 4-48-7 4< L. 1#- 12;-# $= G7 126)e*-./- 8, k]- 9( 1#&' () ), < \*< 125', 2;-# $AP ;8b( 1w # )E< $(*( +,'- H- 48-7 8'P ]GO do K&/8 4, B = X&]- $(*( +,'- $ I 25', $= G7 16)e*- $/( 4IG( 0'~ 2.&,$- &6)- /, $(*(.(1B%) & 48) kcm 25', )[ 1, & 4'-# P 1 -Carnegie

1&/- c /... $(*( +,'- 1#*/, #)-: 8c BAM 131 ;& &' () ]GO 48-7 4'-# I & 1, 25', 48) +C 6)e*- $= G7 25', /, ;& &6)- $(*( +,'- #)-: ;'<< 1#*/, %D 2345 +7>?. /0 7 C 4-1 A!B (D E/F) :- ) (* -2 # BiPR Ki=om i2 i, $i'gd- $iaam $E $b< # kcm 0 1i2i5', i2;-# 5E2Q 4G*# 4,I $-&[ 1&6) < 35 # $2)[Y( / B[ < 35 # kcm 0 $' a,. & bg < \*< 8ic 4i'-# (Ki=om $2bi i ;%- 2;: 4, $G \*R) ;/ lm Ui?G( &i'l i2. & j ;'<< $ 9( #)-:, 2;: 5( #)-: 4i86N- 1i, $/( 1'd- 24() ( # K=om ;%- - ), $] K)P 4, 24() ( 1 ;i%- 1i, 1iY( i*r a, >)e Td $=)( $/&,.&,$- < 35 0,)i< agi) i )i, iy( &i- kicm 0 124G?G M, 4Ae*- fm 1#i*/, 4i'-# i/(: H&iO i5( 4< ), 0 25', 0 # $AP 9.(1387 4i, $(i*( +,'- G*- 48) do $G6)e*- 4L *L ;'<< $9( #)-: v&''<$- a*r )E< $',# 4- ;)'= 1 -Theoretical Sensitivity

132 1393 2 $(*( +,'- 48) #)-: 4-'A] $=)'G- Wm 1 25', 0 4< ), BZ b( 600 $6 100 1 486N- )- 12< B,<. $O, H#)6 G()- F( & $( = $( G[ 1268 Y( 68 #.&()$- B- $( G[ 46 )- $< )[ K8NO E- a&'/- $5([ H#)6 1 BCG*- %6-2;: # $[, $G6Z, 12'&A2 4, ka8g- 2< 0 # $[,.&'G*2 $G64d $-) = 9?, $P)][ 9?, 4, ka8g- kcm 0 124() ( 4 2.&(.ro= $G6 12< &(5( Y( #.&(&E( 486N- $G6 12< 92Q 0 %A = 2JG- << 0, +O)- D< &''<$ ( 4r tmp 0d > 1, $d'- 2 \AZ $d= 4,.&( )7 ( #, <#, \'G-) V'G- 4N, 2< T)( 0 $8O > &'2$- #)-: )[ ;'<< 4, $ r ' > k,n- $G6 12< 0 0, 4N, -.&( )[ $(*( +,'- 1#*/, 1, 1% $-) = 12< # 4=) I-, 2;: d $(*( 1( $8O )d/, 1#&' (), 1#*/, 124-(, 2#)-: *b 0d B,O Z $E?,@ $= G7 6)e*- Y( $(-# 124-(, #, <# a, $8O %A = << 4, 4< ;: # 9, $G6 12<.&,$ ( 12' $A< 124 24-'E?, a, 15', $-) = WV 4, &''< 47),O $G6 Z $P)][ 12< G 0, 1# Kb - 0.&''<$- B = 4GF Z $P)][ 12< ^C 92Q 0 0 #.&'<$- I $G6 12<. & 486N- $G6 I%J? %47-3 1< 12O 1 BZ $(*( +,'- &P 75 # 9, 486N- )- < 35 0% - 12BO&R W8c 486N- )- 12< $#)-: G[.&',$- K&-)< ;'<< $9( 1#*/, $(*( +,'- 4, K&-)< 5( B6 4, ), 0 $(&- 124G # 14Po[.&( $(&'L 57 2< 48) & 121QG. & 4r (1) &7 486N- 1 -Holding 2 -Market Mechanism

1&/- c /... $(*( +,'- 1#*/, #)-: 8c BAM 133 1 $$ 8 %D LM +D -1 K5.$+B 35 (K&- )< 1< 12O) O K)], %75 $ 9( 48) 4, #( ;&, - K&-)< 5( 4(dAm8b'- %) $A8 KA = 1< 12#( # ($GO)- 9( 1#*/,,, $GO)- L( 6)e*- a*r.< $(*( +,'- 4, K&- )< 5( - 48-7 $(*( 4- A< 4, $/7) ;'<< $ $Oo[ k]- $[, 4, $= G7 6)e*- H)/b- BAC $',# 1',.2b- B,C- @.< @ $, $= G7 ;'<< 1) # $*A5( ;,# 4( 12 )[ & HI( $#)-: $I'#( K=om a,) (2< B /F %.$+B 8 (%3) ;'<< H&?G 8c $(*( +,'- 4, \6Z 5( 1#*/, do 2< 6)e*- ;'<< $9( 6)e*- 4, d*( 25', F& $= G7 $#)-: 12$I'#( $-) = 4IG( (D E/F) :- %O+P 2345 +7>?. /0 D4-3% ) 8-124-'E >d 4, $ < 1-: < 8dm 4, 47), 92Q 0 &'L 2 1 ;&- Q 4, 486N- )- 12< ;&- 12F& 25( $6 &E( 1:+ 7 #)-: 12fm $= G7 16)e*- 0, 4< &2$- ;E( $' c K)P 4, $(*( +,'- $= G7 6)e*- sr 4< $G< 2.(1) () )7 1)O $5G*d 2 $(*( +,'- 1#*/, #)-: 4, 4< $2< z-) = 1&7 1)O ( 1#*/, #)-: 12fm `, $= G7 1 6)e*- # $`, 47 ;)$- )$- 1GE, 2 $(*( +,'- 1#*/,.< &2E-

134 1393 2 $(*( +,'- 48) #)-: 4-'A] #)-: 12fm TDT = f (SR) TDP 1#*/, SR $= G7 1 6)e*- 2345 +7>?. /0 %O+P D4-3% -183 (D E-*) :- 1#*/, #)-: {)][ 25', $[, 06)e*- KY( 1&A< K%( # 1&F : 1&', + 7 # f 4, kcm # 1&2) ;)'= 4, $= G7 6)e*- $(*( +,'-. & </.$+B ;'<< ˆbR 1, 1Q 4-(, - 0e N-( *< < K`)]M- #, >..%( $Rm )[ ;'<< 1#*/, #)-: 1, 14-(, 0 #..&( )[ # $2)[Y( 4, $#)-: $I'#( & &- $2b )[ 4, ',, &(< Ho= ;'<< 4< $#)-: 12#(.&E( BPR $d67 4IG( 4<. HI( ;'<< 12d2 l&2 5E2Q 4Gd6) < 12d2 l&2, $ < *, \' '< #)-: &' 4- # < 0,',.( %( < 06)e*- Y(&-...!&(&( 1#*/, 47) 4d'7 2( 0.&E< %Q6 R +.$+B 2345. /0 ST +DU%J?.B8+ :V /0 $W 8 $= G7 6)e*- {)][ $-&O &/8 4()F Š2 dc 1]GO 5', 0 #...)$- $,# 4(5, a)(s-( << 0, o< )d( B,O

1&/- c /... $(*( +,'- 1#*/, #)-: 8c BAM 135 =.$+B 4=) I- # ;'<< #)-: << '&A2 &- KS2 4,)]- a, - {]G[ #)-: 1, (, X ) $(%-.< W8 < 1 )- &- < B[ 0&- # bg, $#)-: &'L 1 )- &R _?E 4,.. 4< &.< 1&O 4, $#)-: 12 # dcg (- 6 $m) ;-# - 4,..< F, J ;% 2 # 1, #)-: ;%-.) l]'- < 4- #.& )di- 1< 2..:$ ( < ;'<< K8O) 24G)[ 2#( # -..2 1,< 2< 0 F ;-)[ 0 #..,$ ( $d'- 4IG( 4,.2$- HI(....*, &'<< #)-: ;&, &()$- &A, 2..'<$ ( %Q6 R +.$+B 2345. /0 ST +DU%J?.B8+ :V /0 $W 8 ;: 1268 D< 4%A, 4Gu( 48-7 do $G6)e*- /' 4( < 0... )$- :, 48-7 +'-, %: O' @.$+B $]?E- 4-(,.()$ ( B%E- ($ z& =) 46 )- 0-S - < < 12&R 4 2 4< & =, $(' m( 0.., 4G )]M- &6) 1, $6 ), 4-(, M 1)O zodo - $#)-: 1268.&''< 68 < -# K)P 4, &( )7 4, &6) G()- ^[ 1) #( & ( < [ 12 $m $/- 12#)-:, < G- - 12#)-: & = 0,',..2$ ( #)-: 1 < 1, 1# 5( &'G*( $c &- %A = # < ;'<<. 1)- 0 1#*/, ˆbR 1, $P[ 4-(, ( < &-.&(&( K&- $(`)m 1&7 Š2 z,c v.2 HI(.()$- 1< 4L - 8c 0 &)5,.&( 2( %Q6 R +.$+B 2345. /0 ST +DU%J?.B8+... < :V /0 $W 8 $,# bp &R < 0 $= G7 16)e*- )7)- &2) a, % 15 L 4, )[ +'- 1) /L 7 4, < 0 4< 1)m 4,.)$-... &'<$ (

136 1393 2 $(*( +,'- 48) #)-: 4-'A] 8.$+B B-< V, 4GF k( $A[ - < 12< $&- 4< % &[ 1, $b - < 1 >..G*2 K/I \]( &6) $Rm R dp &O;:..), 68 R V %30 # G <, - &( &6) $Rm - < 4, 1# Kb F k( #, 4%'.< )C ;-)[.< K&-# ^ 0 4<.'<$- $', 9 U)[ - +c cr R.& $]]? K-&[ &6) $Rm < #Z: )[ 68 - < 4< 1# #.&, 4 2 - ;'<< ), 0-# 0 $(*(+,'- 1, 1F4-1, 14(/, 5 #)-: 4, $G8'P 5E( > BD- - < &d( &, <.&'G*2 - $)?6 4Gd6 ; 0G[ : &.&'< $- H&O $(*( +,'- 1#*/, 1#&' ()... ;: # 14)F %Q6 R +.$+B 2345. /0 ST +DU%J?.B8+ :V /0 $W 8 $= G7 6)e*- << B-< kcm 1G < 0 K-&O 24-(, H JG-, 2 2fm 1]GO $,# < ) $6- +'- 4< 1&R 4,.... )$- 47) $= G7 6)e*-.$+B )d( 47)- 4Cp-, 68 < 1, O Š2 &'-( 1)O - < < &- ;'<< K/- 9( BPR 1&'-( K&O 0 4Gd6. F 4< &'G*2 1&'- 4bV, )([ > < ;'<< - < Y( #.&,$- 48) &()$- &2)?, 4< $7 2 < 0.&(& + 7 05( b > 1/G< & ;&- ;Œ 4GF 12-2V 4, ;'<< 4< 1)m 4,.&, &'(#$- - 4,.&(d( # - < FŠ2 R 0= &(& )E<, 4(C= &, /(: > < 4, #( O 2 &'2$- -o= - 4, #, 12P 2&8G < 0 $CCR <.&(E$- $-F 4, - 4( P $(*(+,'- 1#*/, #)-: - Y( #. $':< 1:)( Oo[ # R... ;'<< 4 2 do 5', > 6)e*- BO&R %Q6 R +.$+B 2345. /0 ST +DU%J?.B8+ V /0 $W 8 H 16)e*- $= G7 K&/8 4, B = )[ 1)7 4b*A < 0 1, 2)E< $/&,.&'<$- W8 )E< $(*(1( 8'P 48-7 do < ;&- 6)e*- 125', 0'L &'-#( $(/7 57 \*< & 48)... ;&- 0, 25', 0,.&'G*2 9&(l

1&/- c /... $(*( +,'- 1#*/, #)-: 8c BAM 137 4dR]- &' 486N- )- 12< # $G K=om T) I- BAM a, a,.&'<$- 47) \A7 $ /- K%( 2< 12 ' $[, - 4G*# 4,I 5( $(*( +,'- $ 9( 1#*/,, 4/7)- 92Q 0 &M- 486N- 0 # )E< $(*( 4-,, 25', 1&7 16)e*- H&= ;'<< 4, K&-)< ^, 2< $[, 4< & =, - 0.2< $AP Bp8- > $A- Y'- 1#&' () #)-: 4, d*( < } K&-)< O)- )[ $(*(+,'-, 1< $(*( +,'- $9( 1#&' () 48) 4< $6R.&', Kb$, B-$, 2;: ;'<< $() 5( 9( tn 9.&,$ ( 4()7) 5(; H&O > P 4- & 48) 6 8'P 48-7,, &' #./- $= G7 6)e*- >.&,$- )E< $(*( 124() () 486N- )- 12< $I'#( 12fm G( $6 7 $, 0'~ 2 ;'<< D< )[ 25', 0 \AZ.&'<$- 47) \A7 $d67 4G%( (kcm $d= 4,.&,$- $*A5( ;,# 4( 4'-# -&[ 0 c $#)-: 12 1F, 1< WV, ^d- $]]? $#)-: 12 4, 1G < B $=)( 4, ( 25', ;'<< 4, ;'<< 4, 25', 15(O)- 5( bf ;)$-, >.&'2$- ;E( )[ )[ $A8 4R k = 1#*/, 1, 1# 5( 2;: < ( ;'<< )[ A< 1, &()$- 0 &'($ ( )[ *?( )6 14R 1#*/, ;'<< &(&( ;&- ;4-(, ;5G.&,, K*[ )E< ]GO $(*(4-48-7 #)-: < 4, O)- K&-)< 5(.&'E&', 296L 0 1, 1L &, ^,1w 48) &' Y'- # 0m, k = $6 $MN 2.< 2V 4, 14Ae*- 1#*/, -$G8'P 48) 1, $ 96L H= )m 4, $A- 48) 1,./- F)AF :.&,$- {[ )m 4, $% )6)'% + 6C 4 Y* -4 48) $= G7 126)e*- 4'-# )7)- 12, 2F& W8, ', k]- # $(*( +,'- 9?,@ 1#*/, $(*( +,'- $' $md $E( 12K/- # )E< $(*( 1( 48-7. < \*< 125', $= G7 126)e*-./- 8, +,'- $9( 1#&' () ), < \*< 125', 2;-# $AP ;8b(1w. $(*( 4-48-7 8'P ]GO 6 do K&/8 4, B = X&]- $(*( $68G- 12F&.2b-, (1&7) & BPR 92Q 0 4< 4~(:

138 1393 2 $(*( +,'- 48) #)-: 4-'A] # 9, 486N- )- 12<. 1', p K'- 25', $= G7 126)e*- T)( 2, 4*C-.&',$- K&-)< 1< 12O 1 BZ $(*( +,'- &P 75 B6 4, ), W8c Y( )- 12< $#)-: G[ $AA 60, $= &(G 2< 12d2 ;'<< $9( 1#*/, $(*( +,'- 4, K&-)< 5( 9( 1#*/,, 4/7)- 2< $AP Bp8-486N- 0 a,.&( $(&'L 57,, $= G7 6)e*- a*r H&= ;'<< 4, K&-)< 5( $(*( +,'- $ )[ $(*( +,'-, 1< ^, 2< 4< & =, - 0. $(*(1(.&', 5($, Kb$, 2;: 1#&' () 4, d*( < $CA K&-)< O)- $(*( +,'- $9( 1#&' () )d/, $= G7 6)e*- H)/b- 1'd-, 4< $6R.&,$ ( 4(dAm 8b'- 5(; 1&8, > H&O > zp./- $= G7 6)e*- > ;'<< K/- 9( tn 9 &&7 5( $(-# 2 4< ;'L.2. )E< $(*(4- & 48) 48-7,, $',# 9( $md $' K/- 1 & U7 $(*( +,'- 4< +O) $(*( 1( U7 )e*- 5 12;-# 48-7 $(*( 1( A<,, ( )[ &, H#` 8-5( 9( K/- )d/, )[ G[ $(*( +,'- tn 4< WA%- ), 4 4, $( < \*< 125', )$- /'E 0 #.&2 48) )[ ;'<< & AO $ r & 4- > $(*( 1( 4 [ K&-)< 12O &C= )[ B6 2 4,) K&-)< 12O C8( K)P $( 12;-# 0'~ 2.&''<,, $= G7 6)e*- > ;)'= 4, $(*( +,'- $9( 1#&' () (1*b 1, 5(.&''< $CA < \*< 125', 48-7 )E< $(*(1( A< 12;-# $= G7 6)e*- H)/b- & $A- 48) %, $(*(+,'- 4, 4()7),&, &, 4< $= G7 $G6)e*-$, $=)( ), %: p 1#- 5', &'L 5', > 4, ka8g- 48-7 8 $(*(1(.) ;- H#` 1215G 1, 1#*/, ;&&' () R 4YM6 2 &, )E< $(*( +,'-.&,$ ( 1]GO 0 1b 4< &'<$ ( $O R.&, WAG?- 1< 128O)- /, &6)- 9C( b.& A8 5', H&< 9C( $= G7 6)e*-, $(*(+,'- 1#*/, #)-: 4N,?G 1 ) ( a, K86N- )M- &()$- 4< 486N- 0 124G G( # $% (TDT = f (SR)) &- $G, H)A= 12F $A % Ko]M ;)IE( ;CCM- 1/E2Q

1&/- c /... $(*( +,'- 1#*/, #)-: 8c BAM 139 1#*/, #)-: 1#'2 4, I'- ) BPR 4N, 0 K86N- # 4~(:.&,.& &2)[ 5 1) # 2;-# 25', $= G7 16)e*- )> # $(*( +,'- ), 4 7.2) 24 $'d- 4Y( $b< kcm )P (1387).6)7 0,)< -5.A*(: ag.$5'2 K86N- $(*( H)A= 5E2Q KEG( ;/ 1& M-.$( KEG( :;/.$-) = &-.(1373).1&/-& $()6 KEG( :;/.;-# $= G7 126)e*- &-.(1377).c& R & $ O 1&/-& $()6.$G6 &- #)-: <-.11 10.1&,*R 12$, 4-'A].$= G7 126)e*- 1&,*R.(1373).0*M- 'm )[ 4-(;.; /G< $= G7 6)e*- -)%R 15G.(1384).c $A= &-.$-) = 15G 4G $ H)A= X)CR 1&%E( ;/ 5E( & $'<.18 &- 9( 4E(.&- $= G7 $Oo[ 6)e*-.(1371).1&/- 1 Q( ;. KEG( :;/ 0*M-oZ $C([ 4 7.&': 48-7 &-.(1383).G <.$( KEG( :;/ 1& c-oz 4 7.1#: 1 4-.(1380).;)GA- 0-& $(NA )8*- 1d< 0*R $?E- $C'A= 4 7.1QG 4EC(.(1386).&) ;))( K, ;o<.(: $G8'P $E2Q F KEG( :;/ $%A- -.)[ ; #)-: <- :;/.;- $5'2 14-(, &- 1)56.(1386).&I-& Q(1/N-.$-o #: 5E( $ A= KEG( <- :;/.&- ;-#.(1383).c $5, WI( :;/ -oz ) $u- P( 4 7 1&A7.$(*( +,'- 1d2.(1384).;7 ;)G6.- KEG( Allouche, J. (2006). Corporate social Responsibility. Pal grave Macmillan. Bailey, S. J. (1995). Public sector Economics, theory, policy and Practice. London, Macmillan. Bell, D. (2002). The role of government in advancing corporate sustainability. Center for sustainability. Coelho, P. (2002). The social responsibility of corporate management. Ball state university. Ciulla, J. (1991). Why is Business Talking about Ethics? California Management Review. Werther, W B & Chandler, D. (2006). Strategic corporate social responsibility. Sage publications, California.