中国女性社会角色的伦理审视

中国女性社会地位正在不断的提升,女性多重的社会角色赋予了女性更多的社会责任和生活的重担。关注女性的社会角色的转变和社会地位的提升,从伦理学视角下审视女性独立人格的形成和发展,为女性的发展提供更为广阔的空间,实现女性的个人发展。     

略论德尼·古莱美好生活伦理价值观及其当代启示

美国著名的发展伦理学者德尼·古莱在《发展伦理学》一书中,指出美好生活的三种价值观是最大限度的生存、尊重与自由。这三大目标诉求有机结合在一起构成了美好生活伦理价值观的基本内容。它与人类社会的发展目标有着内在一致性,为我们审视、界定发展的标准提供了科学合理的依据。因此,结合我国当前实际,吸收借鉴德尼.古莱美好生活伦理价值观的合理要素对于对我国和谐社会的构建是大有裨益的。     

市民社会伦理与国家伦理的辩证统一——兼与张博颖同志商榷

在马克思看来，市民社会具有经济基础的同等含义，不存在一般意义上的、始终奉行个人主义的市民社会。市民社会伦理与国家伦理的对立是人为的界划。市民社会伦理与国家伦理的关系，是应然的道德要求与实然的道德现实的关系，而不是两种不同的道德规范体系之间的矛盾。     

企业社会责任的伦理思考

企业社会责任是企业对外部加诸其道德期望的内部认知与自觉。企业的社会责任伦理主要包括经济责任伦理、法律责任伦理和环境责任伦理三个方面。要认真研究强化企业社会责任伦理的相关措施。     

浅谈广告伦理和社会责任

本文主要论述广告伦理和社会责任,总结伦理缺失的主要表现和所造成的社会问题,针对所存在的问题提出实现广告伦理、承担广告社会责任的途径。     

宗教伦理在转型期的社会作用及其社会控制

本文首先界定宗教伦理的涵义，在社会转型期系统宗教和泛化宗教伦理大量泛生与复活，其社会影响力非常巨大，具有完县人性、淳化民风、和谐人际、安定人心、整合社会的积极作用，但同时具有负效应。在此基础上通过正确定性、寻求契合、制定政策等方式实现对宗教伦理的趋利避害的社会控制。     

论当代中国经济现象中的伦理基础问题

经济和伦理是一个社会群体中人与人之间的两大关系类型，两者相互制约，达到一种平衡的状态，而当代中国市场经济的发展在打破了原有的传统伦理基础以后并未建立起适合自己的社会伦理关系。由此带来的矛盾和冲突在当代社会愈加明显，而这些经济问题大多可以用市场经济体系缺乏相应的伦理基础来解释。     

构建社会信用体系的财经伦理支持

社会信用体系建设中的财经伦理问题历来是国内外关注和研究的重点。2004年以来由国家审计署掀起的“审计风暴”取得了全国瞩目的成绩,众多的违规违纪案件很大程度上反映出社会信用体系建设中的财经伦理缺失问题比较严重。本文基于审计视角的现实分析,在对各种违规实案提出质疑的同时,也带来了对如何解决财经伦理缺失问题的思考。     

浅谈广告伦理与广告社会责任

广告是一种高度开放的大众传播行为,不仅具有引导消费,促进市场经济发展的作用,而且还具有文化传播、教育引导等社会化功能,对人们的思想道德观念、社会经济行为有潜移默化的影响。广告在实现其经济目的的同时,也承担着重要的社会责任。     

环境伦理意识的灌输与培养

在建立和谐社会的大背景下，在酒店管理及服务中，应加强环境伦理意识的灌输与培养。     

Assessing ethics education needs in the MBA program

A methodology for assessing ethics educationneeds in a Masters of Business Administration(MBA) program is proposed and applied at oneinstitution by comparing the ethical judgmentof MBA and MPA (Masters of PublicAdministration) students over a variety ofbusiness scenarios. Implications are discussedfor ethics education and its assessment in thisand other MBA programs. MPAs were chosen asthe comparison group because their education,organizational knowledge, and work experienceare expected to promote reasonable judgments. They were also selected because future negativeconsequences are likely from an ethics gapbetween MBA and MPA graduates. MBAs were lesscritical in the current study, and were alsomore likely to report reliance on egoism, aprinciple strongly associated with greatertolerance of the practices described. Anadditional factor, however, appeared tocontribute to the MBAs' less critical judgment. Ethical decision-making models suggest thisfactor was ethical perception. Suggestions aremade for modifying ethical principles andperceptions where indicated. Decision makersare urged to assess ethics education needs intheir own MBA programs, particularly if theyhave not added significant ethical content totheir curricula.     

浅谈会计从业人员职业道德建设

本文就会计从业人员职业道德建设谈点个人粗浅认识.     

Business ethics in China and Iceland—Contrasts and convergence

It is generally accepted that cultural differences affect individuals' approaches to ethics, but how are the effects of culture manifested in perceptions of ethics? Further, how are cultural differences displayed in such ethics-related actions as recommendations for business ethics education? Managers' responses from two starkly different cultures, China and Iceland, reveal, somewhat surprisingly, that one group's top business ethics concerns and business ethics education recommendations are at the bottom of the other group's rankings, and vice-versa, yet each appears reasonable given the cultural background. This shows how nuanced the expression of cultural differences in the realm of ethics can be and how potential practical steps may rely on perceived “top” ethical issues. Together, these findings imply that there is more to explore about the role of culture on ethical reasoning and behavior than researchers have examined to date. We provide suggestions for further research and practical applications.     

The bottom-line benefits of ethics code commitment

Recent corporate scandals highlight that an exclusive focus on financial performance, to the exclusion of broader stakeholder-related performance criteria, can be detrimental to overall firm value creation. Among the ways to enhance leaders’ focus on stakeholder value creation is the development and executive championing of an effective code of ethics. Such “Ethics Code Commitment” (ECC)—which incorporates characteristics of the code and behaviors by top management—affects a broad number of organizational stakeholders, yielding value for them, thus increasing their psychological and/or financial commitment to the organization while strengthening the firm's corporate culture. This article develops a model highlighting the various benefits of ECC to key stakeholders and the subsequent effects on an organization's culture and competitiveness. In particular, we focus on the need to include community leaders and key employees in the ethics code development process; the importance of moving away from a purely legalistic document to one that inspires stakeholders; the importance of linking ethics to strategy; and managerial approaches that can enhance the effectiveness of the code of ethics through ethics-related dialog. When developed and implemented correctly, ECC can prove to be an important source of competitive advantage via the effects it has on relationships between the firm and key stakeholders.     

浅谈区域性灾害教育在地理教学中的重要性

防灾减灾教育在地理教育中占据着重要的地位,地理教育担负起防灾减灾教育的重任是适应新的课程标准的要求。地理课堂作为防灾减灾教育的主阵地,要思考怎样提高学生的防灾、减灾意识,以高中地理教学为例,谈谈本人的看法。     

论吴文化对苏南本土民营企业伦理观的影响

企业作为社会经济活动的主体,不仅具有经济性,而且具有社会性与伦理性的特点。在我国,企业伦理是随着改革开放而兴起并逐渐被理论界和企业界所重视的问题。企业伦理观的形成受很多因素的影响,其中区域文化是不容忽视的重要因素。吴文化是中华优秀文化的重要组成部分,是一个区域性明显、刚柔并济的文化,根植于此的苏南本土企业受吴文化的影响,形成了重义轻利、精打细算、外柔内刚、富国利民的伦理思想。新的发展时期,需要不断完善苏南本土民营企业伦理道德体系建设,提升苏南本土民营企业建设企业伦理的自主意识,塑造苏南本土民营企业行为文化和精神文化,健全苏南本土民营企业伦理评估机制,才能不断加强苏南本土民营企业社会责任意识,进一步推动苏南社会经济的发展。     

浅析加强会计专业学生职业道德的必要性

职业道德体现在各个领域,作为会计行业加强会计人员的职业道德建设,尤为重要.会计人员职业道德的优劣,不仅反应在会计的日常工作中,而且体现会计行业乃至整个企业的整体素质.因此必须对会计人员加强会计职业道德的宣传教育,建立健全会计法规及各项核算和监督体制,提高会计行业的整体素质,防患于未然,使会计更好的为社会经济服务.     

Using Student Generated Codes of Conduct in the Classroom to Reinforce Business Ethics Education

This paper presents four different contexts in which students practiced implementing business ethics. Students were required to develop Codes of Conduct/Codes of Ethics as a classroom exercise. By developing these codes, students can improve their understanding of how and why codes of conduct are developed, designed, and implemented in the workplace. Using the three-phase content analysis process (McCabe et al.: 1999, The Journal of Higher Education 70(2), 211–234), we identify a framework consisting of 10 classifications that can be used to assess learning outcomes in embedded ethics education. By analyzing the different content within each classification, instructors were able to gain a better understanding of differing application of ethical principles. This analysis indicates that there needs to be more research on codes of conduct for smaller units within an organization and more integration of work group codes of conduct into the business curriculum.     

谈会计职业道德建设

会计是伴随人类生产实践和经济管理的客观需要而产生和发展的。在会计标准的实施过程中,必须着力提高财务会计职业道德,敬业爱岗、熟悉法规、依法办事、客观公正。只有从完善法律、制度以及道德准则两方面双管齐下,才能保障企业经济管理活动安全、有效的运行。     

The trolley problem: A social constructivist pedagogy approach

The trolley problem has been one of the more widely used thought experiments in business ethics education. However, the approaches used to integrate it in the classroom have not explicitly utilized individual reflection and interpersonal engagement, elements essential for cultivating moral development. Using social constructivist pedagogy, an instructional module integrating the trolley problem into the undergraduate business classroom is presented. The results of an instructional experiment assessing the effectiveness of the module indicate that while the module did not increase moral awareness among students, it had a positive influence on their prosocial intentions. Implications and limitations of the study, as well as directions for future research, are discussed.