Towards a Design Science of Ethical Decision Support

Ethical decision making involves complex emotional, cognitive, social, and philosophical challenges. Even if someone wants to be ethical, he or she may not have clearly articulated what that means, or know how to go about making a decision consistent with his or her values. Information technology may be able to help. A decision support system could offer individuals and groups some guidance, assisting them in making a decision that reflects their underlying values. The first step towards a design science of ethical decision support is to develop a theoretical base on which first-generation systems can be built. This paper brings together work in cognitive, social and moral psychology, information systems, and philosophy relevant to ethical decision making. Attributes of a system that would support ethical decision making are described.     

社会冲突事件中的群体心理分析

社会群体心理与社会冲突的规模、烈度及其演变等存在着紧密的关联性。实证调研显示,社会冲突中存在着盲目从众心理、包容理解心理、借机宣泄心理、造势心理、认同心理等,同时社会冲突中群体心理存在着复杂性、矛盾性、非理性和传染性等特征。社会冲突的群体心理虽然矛盾而非理性,但其发生也有一定的规律可循。群体心理经由暗示、感染与模仿三个连续性环节固有的一般机理、公权正义的认同现状与群体心理的关联互动、社会舆论与群体心理的交相辉映等都反映出社会冲突群体心理发生、演变的一般规律。     

加入WTO与我市商贸业重点对策研究报告

加入WTO是商业改革的必然结果。本针对目前武汉商业在规模实力、管理水平、营销方式等方面的差距，提出了政府及相关行业应转变观念，及时调整国有资产布局结构，重点发展大集团，加快企业改革，加大物流配送及管理技术投资，尽快转变政府管理方式，完善市场管理法规，建立适应性市场体系等对策。     

浅析企业会计集中核算出现的问题及应对措施

随着我国经济形势的发展,各企事业单位外部竞争环境及内部治理环境发生了巨大的变化,作为企业管理中重要一环的财务管理也必然发生相应的变革。目前,许多企事业单位都顺应这种变革实行了会计集中核算。在实施过程中,会计集中核算在规范会计核算行为、规范会计基础工作、提高会计信息质量、提高资金使用效益、促进会计队伍建设等方面都发挥了积极作用,但也出现了一些问题。将就其实施过程中出现的问题展开分析并提出应对措施。     

试论高校管乐队的建立与训练

如何在大学普及和发展管乐艺术,笔者根据自己的亲身体会和感受,对高校学生业余管乐队的建立和训练做以下阐述。     

宏观材料学的结构——技术科学分支的思考

本文讨论宏观材料学的结构 ,并思考技术科学的分支。全文分三段共十八个论点。“释题和思考”中 ,讨论材料学、宏观材料学、学科分支及结构四个命题 ;“宏观材料学的结构”中 ,提出了表征系统中组元和关系的结构图 ,论述了十个组元——逻辑、系统、简易材料论、材料史、材料经济、材料法律、材料选用、材料人才、材料科研、材料展望 ;最后提出四点启示——专科实用人才的人文素质 ,仕而优则学 ,交叉结合的新岗位 ,终生学习。     

企业集团财务的分层分权管理

企业集团是在集团公司主导下组建的法人联合体,集团公司要借助于企业集团这一组织平台来协调、统一集团所属成员企业的生产经营及财务政策。企业集团应当依据章程规范及组织机构进行逐级授权,对集团财务进行分层分权管理。集团公司既是集团财务的一个管理层次、又是集团主要成员企业母公司的双重身份,决定了其在企业集团财务中具有无可替代的核心管理地位。     

企业集团管控模式研究文献综述

集团管控已经成为非常重要的前沿研究领域,学界针对母子公司管控问题的研究取得了丰硕的成果。在分析企业集团概念的基础上,本研究分别从外部机制观、内部机制观、内外部机制互动观、母子公司管控观等角度对现有的研究进行系统的总结和梳理,并对现有研究中存在的不足进行了评述。     

Provision of Step-Level Public Goods with Uncertain Provision Threshold and Continuous Contribution

Common to most theoretical and empirical research on public goods is the assumption that the parameters of the game are common knowledge. Recent theoretical and empirical studies have questioned this assumption by arguing that many public goods situations are characterized by uncertainty regarding various aspects of the situation. In particular, Suleiman (1997) argued that members of production groups of step-level public goods are often uncertain about the value of the provision threshold. For this type of uncertainty he proposed three distinct models to account for the individual's contribution.The present study reports the results of an experiment designed primarily to test and contrast the predictions derived from two of these models – a subjective expected utility model and a cooperative model – regarding the effects of threshold uncertainty on contribution for the provision of step-level public goods. Other goals of the study were to test the joint effect of the threshold uncertainty level, and its mean (low vs. high), on contribution, and to examine the effect of threshold uncertainty on the individuals' estimates regarding the contributions of other group members.The results show that the effect of threshold uncertainty is moderated by the threshold mean: Contribution to the public good increased as a function of uncertainty for the lower threshold mean, and decreased (though not significantly) for the higher threshold mean. In contrast, for the two threshold means the subjects' estimates of the mean and variability of others' contribution increased with threshold uncertainty.The models' comparison revealed that the cooperative model was superior to the subjective expected utility model. This result adds to a substantial body of research on social dilemmas showing that under conditions of social (strategic) uncertainty, group members tacitly coordinate their choice behavior by anchoring their decisions on rules of fairness.     

基于上市公司视角的企业集团财务公司风险

2004年中国银监会降低财务公司的进入门槛以来,企业集团争相组建财务公司,旗下上市公司或加盟,或与之发生交易,但境内股东看好,境外股东看坏,上市公司为此备受困扰。现从上市公司角度,结合财务公司过往情况,探讨财务公司的风险,并在全面风险管理原则下,按风险属性,提出防范风险的建议,以期上市公司更好地维护自身的长远利益和全体股东的合法权益,消除市场误解。