高等旅游教育的国际化与属地化——对比中日旅游教育

旅游教育要国际化已经成为业界人士的共识 ,与国际接轨的呼声此起彼伏 ,然而在现行的旅游教育中还存在一些有悖于国际旅游教育发展趋势的东西 ;同时 ,旅游教育的属地化却处于低调。本文在罗列问题的前提下 ,围绕着旅游教育的“国际化”与“属地化”这一耦合主题关系进行讨论 ,力图明晰一些论点。     

《旅游教育质量认证体系》及其启示

随着全球旅游业的快速发展以及《服务贸易总协定》的实施,对高素质旅游人才的需求越来越旺盛,旅游教育也越加受到各方的关注和期待。但是现阶段由于各国的文化背景、经济状况和教育质量都不尽相同,旅游教育的质量也大相径庭。世界旅游组织(WTO)为更好地提高旅游教育质量以满足迅速发展的旅游业,制定了《旅游教育质量认证体系》(TedQual Certificacion System)。该文主要就《体系》制订的背景、体系的组成、质量标准的构成及认证的程序作简要的介绍,并就其对中国旅游教育的启示阐述个人的观点。     

论体育教育与生存教育

生存教育是人类最基本的教育。体育作为教育的重要组成部分,对提高生存能力起着不可替代的作用。近年来,我国的体育教育受传统教育的影响,存在一些问题,严重制约着学校体育教育的发展。体育教育观念的更新、师资队伍的优化、评价体系的建立、校园体育文化的建设是实施生存教育的重要途径。     

从旅游学的研究角度看旅游高等教育

在高等教育改革的背景下 ,职业教育和专业教育的关系被进一步关注 ,而旅游行业本身的特点 ,对旅游高等教育提出了更多要求。本文着重从旅游学的研究角度 ,包括理论方面和研究现状 ,尤其是旅游学的基础理论、学科分支和学科成熟度等方面作了分析 ,提出对旅游学研究的把握是旅游高等教育安排中要深入考量的因素     

形象教育应贯穿大学教育的始终

本文以大学生的形象塑造及形象教育问题为切入点 ,深入分析了大学生形象教育的必要性 ,目前开展大学生形象教育的有利条件及开展形象教育应该采用的措施与办法。针对我国旅游行业及旅游院校特点 ,特别提出形象教育应在旅游院校中率先试行     

Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis

This study used a laboratory experiment with monetary incentives to test the impact of three personal factors (moral reasoning, value orientation and risk preference), and three situational factors (the presence/absence of audits, tax inequity, and peer reporting behavior), while controlling for the impact of other demographic characteristics, on tax compliance. Analysis of Covariance (ANCOVA) reveals that all the main effects analyzed are statistically significant and robustly influence tax compliance behavior. These results highlight the importance of obtaining a proper understanding of these factors for developing effective policies for increasing the level of compliance, and indicate that standard enforcement polices based on punishment alone should be supplemented by an information system that would acquaint tax payers with the compliance level of other tax payers; reinforce the concept of fairness of the tax system among tax payers; and develop programs that enhance and appeal to a taxpayer's moral conscience and reinforce social cohesion.     

Designing Ethical Organizations: Avoiding the Long-Term Negative Effects of Rewards and Punishments

Ethics researchers advise managers of organizations to link rewards and punishments to ethical and unethical behavior, respectively. We build on prior research maintaining that organizations operate at Kohlbergs stages of moral reasoning, and explain how the over-reliance on rewards and punishments encourages employees to operate at Kohlbergs lowest stages of moral reasoning. We advocate designing organizations as ethical communities and relying on different assumptions about employees in order to foster ethical reasoning at higher levels. Characteristics associated with ethical communities are identified and AES Corporation and Semco S/A serve as examples of corporations exhibiting the design characteristics and assumptions of ethical organizations.     

道德行为的情境模式与茨威格价值判断的迷误

茨威格的三篇小说反映出作家本人由于不了解道德行为的情境模式,导致他对道德行为的价值判断陷入迷误,并且对笔下那些在本能的情欲冲动支配下产生＂出轨＂行为的女性表现出太多的同情和赞赏。当代中国社会和女性文学中存在着类似不良倾向,对社会发展产生着一定的消极影响。     

The Effects of Moral Reasoning and Self-Monitoring on CFO Intentions to Report Fraudulently on Financial Statements

This study adapts the theory of reasoned action (Ajzen and Fishbein, 1980) to the behavior of fraudulent reporting on financial statements so as to examine the effects of moral reasoning and self-monitoring on intention to report fraudulently, using structural equation modeling. The paper seeks to investigate two of the red flags for financial statement fraud identified in Loebbecke et al.'s (1989) paper: client management displays a significant lack of moral fiber and client personnel exhibit strong personality anomalies. As expected, high moral reasoners are more influenced than low moral reasoners by their own attitude towards the behavior. Contrary to prior research, low self-monitors are found to be more influenced than high self-monitors by subjective norms. Future research is recommended to investigate the counter-intuitive results for self-monitors, to consider the implications of group decision making as regards the promulgation of fraudulent financial statements, and to examine additional red flags for financial statement fraud.     

Shaping Ethical Perceptions: An Empirical Assessment of the Influence of Business Education,Culture, and Demographic Factors

Recent events at Enron, K-Mart, Adelphia, and Tyson would seem to suggest that managers are still experiencing ethical lapses. These lapses are somewhat surprising and disappointing given the heightened focus on ethical considerations within business contexts during the past decade. This study is designed, therefore, to increase our understanding of the forces that shape ethical perceptions by considering the effects of business school education as well as a number of other individual-level factors (such as intra-national culture, area of specialization within business, and gender) that may exert an influence on ethical perceptions. We found significant effects for business education, self-reported intra-national culture, area of specialization within business, and gender for some and/or all areas of ethics examined (i.e., deceit, fraud, self-interest, influence dealing, and coercion). One of our most encouraging findings is that tolerance for unethical behavior appears to decrease with formal business education. Despite the prevalent stereotype that business students are only interested in the bottom line or that business schools transform idealistic freshman into self-serving business graduates, our results suggest otherwise. Given the heightened criticism of the ethicality of contemporary managerial behavior, it is heartening to note that, even as adults, individuals can be positively affected by integration of ethics training.