Explaining breakdowns in interbank lending: A bilateral bargaining model

The paper provides a simple model for interbank loans. Since interbank trades are usually over-the-counter transactions, we use a bilateral bargaining model and apply the Nash bargaining solution. We determine the threat points and the bargaining frontier of debtor and creditor banks. We ask under which conditions interbank lending will break down.     

理想与价值观

各位同仁:新年好!在前不久举办的百场CFO孵化工程公益巡讲进高校活动上,我给在校的莘莘学子演讲的题目是胸怀远大理想,不断完善自我.可能有些人说,在这个信仰缺失、传统颠覆、人心浮躁的现实社会中,奢谈远大理想是否有些矫情?     

浅议会计人员职业道德建设

目前我国会计信息失真现象比较严重的主要原因是会计人员职业道德沦丧,会计职业道德建设与会计业务发展不相匹配.应建立会计职业道德体系,加强职业道德教育,建立完善的职业道德奖惩机制,健全会计职业道德监管组织,加强会计法制建设,以彻底解决目前会计的诚信危机.     

Ethical climate in Chinese CPA firms

Much concern has been expressed in recent years regarding the state of business ethics in the People’s Republic of China, and it has been suggested that unethical behavior is common both in the business community and in accounting firms. Despite such concerns, very little empirical research has been done on ethics in the Chinese public accounting profession, and no previous study has examined the ethical culture or climate in Chinese CPA firms. The current paper reports the results of a preliminary study of the ethical climate in local and international CPA firms operating in China, and the influence of ethical climate and personal ethical orientations on decision-making. Contrary to expectations, the perceived ethical climate in local firms was not more negative; however, auditors employed by local firms judged questionable actions as more ethical and indicated a higher likelihood of committing similar actions. Consistent with our hypotheses, perceptions of the ethical climate in one’s organization had a significant effect on intentions to commit ethically questionable acts. In addition, high relativists (who tend to reject broad moral principles in favor of situational analysis) were significantly influenced by the perceived organizational ethical climate, but low relativists were not similarly influenced.     

非典型的道德崇高和典型的职业操守

尽管抗击非典的斗争暂时告一段落,但面对肆虐的非典病毒,广大医务人员离别亲人毅然冲上抗非典战场的第一线的场景仍历历在目,令人难忘。尤为使人难以忘怀的是当人们对这些英雄大加颂扬并试图探究支撑英雄行为的高尚的内心世界时,白衣天使们的回答竟然不约而同的都是:“干的就是这个,工作需要”。没有豪言壮语,但平实的语言中折射出尽职尽责的专业品质和职业操守的光芒和震撼。救死扶伤是医护人员的天职,竭尽自己的专业知识和技能挽救一个人的生命是医生的道德底线。但医生面对死亡的威胁不惜献出自己的生命去换取他人的生命,其所作所为已然…     

Ethical considerations in health care benefits administration

Defining the scope of coverage and limitations in various health plans has become an increasingly difficult and confusing issue. The historical shift to managed care has fundamentally altered the limitations on health care benefits. Because of the existence of "benefits exclusions," confusing issues have emerged in managed care situations. Fundamental fear of health care rationing has raised the awareness of the general public to the ethics of this issue. This article discusses the definitions and examples of certain types of health benefit exclusions and the ethical considerations related to such exclusions.     

Ethical dilemmas: Teaching futures in schools

Educational policy is implicitly futures oriented, yet in most instances fails to engage learners with explicit futures tools and concepts at a school level. Futures studies in education, or futures education has the potential to reposition learning as purposeful and mobilizes the lives of participants by connecting the curriculum of schools with the multifaceted futures of learners. This is a complex task within the tensions often existing between: the cultural role of a school, the expectations of a society, the expertise of teachers, and the increasingly diverse needs of learners (Bateman, 2012). It is between the tensions of these things that the ‘ethical’ issues of what is taught, or omitted as content in a classroom and the consequences of these choices are evident.This paper highlights ethical and moral dilemmas, as they were apparent in two futures education projects. In the first study, the teachers discuss the inherent limitations of offering a broader and more futures oriented curriculum. In the second study, teachers reflect upon their students’ anxiety with regards to futures images as they are interrogated within a curriculum study. Each of these studies highlights the ethical challenges that arise, when possible, preferable and probable futures are developed as part of learning in school settings, which are culturally and demographically diverse.Tirri and Husu (2002) highlight the ethical dilemmas, which emerge in classrooms around the world, based on conflicts in values and competing intentions between key stakeholders. In the studies which contribute to this discussion, there is evidence to suggest that futures thinking causes conflict within an individual's perception of how the world should be, or their worldview as a result of futures imagining which goes beyond what is taken for granted, or is an assumed future eventuality. In the same way, Carrington, Deppeler, and Moss (2010) argue that all curriculum choices about what is taught (or not taught) in a classroom reflect an ethical decision made by a teacher, with regards to what is foregrounded for learning and what is omitted.It is crucial to re-examine the role of a school in educating students for their futures, as opposed to educating students with an aim of furthering governmental agendas. More significantly, however, as this paper highlights, it is exploring the boundaries of what is acceptable or unacceptable, appropriate or inappropriate to teach in a classroom, given the changing diversities of schools and education systems throughout the world.     

经济发展与适度消费的伦理思考

消费是社会生产、再生产过程的重要环节。生产决定消费，消费又反作用于生产。积极引导适度的消费，不断地扩大内需，是促进生产更快发展的强大推动力。但是，人们的消费必须与经济发展相适应，与消费伦理相结合，才能形成文明的、健康的、科学的消费生活方式。应辩证地思考消费与经济发展这间之关系。     

师德建设论要

从当前师德建设探讨中有争议的几个问题出发,对师德建设的含义、师德建设的主客体和师德建设的取向等问题作了深入的分析,提出了有价值的观点和建议,为当前的师德建设提供了有效的思路。     

会计政策选择的伦理研究

会计政策选择虽然在形式上表现为会计过程中的一种行为规范,但它的价值取向往往影响着与企业利益相关的各利益集团,是各方利益博弈均衡的结果。由于新会计准则全面引入了公允价值计量方法,扩大了会计政策选择的空间,因此,从伦理的角度探讨会计政策选择问题,具有非常重要的现实意义。     

Accountants, Ethical Issues and the Corporate Governance Context

This paper aims to identify the types of ethical issues encountered by accountants, the influence of such experience on accountants' ethical perceptions and the effect of situational factors—the field of employment and the accountans position in the organisation—on accountants' perceptions of ethics. Differences were found in perceptions about ethical issues among accountants in different fields of employment. The study also confirms the inverse relationship between hierarchical position and ethical perception among top, middle and junior staff, with higher-ranked accountants perceiving most ethical issues as less important than their subordinates.     

Standard Setting and Economic Consequences: An Ethical Issue

This article examines difficulties associated with the Australian Conceptual Framework requirement that standard setters have to take into account the economic consequences of their decisions, particularly in relation to the possibility that qualitative criteria such as representational faithfulness might have to be sacrificed in the process. By identifying and assessing the ethical implications of the standard setting task, these difficulties are shown to be avoidable.     

关于高校道德建设的几点思考

高校思想道德建设是全面培养学生综合素质的要求,本从大学生思想道德建设的概念引出其必要性并结合我校实际情况进行探讨。     

Ethical values: the real crisis in health care

This author argues that the growth of apathy and greed and loss of ethical values in the current health care delivery system is due to the change in the foundation of the expectations between the consumer and the provider of health care. The agendas of the "third parties" involved with the provision of health care has caused confusion in the mind of the consumer and loss of autonomy for the health care provider. A historical perspective is provided that includes discussion of the issues of culpability for the current outcomes. Finally, the author discusses possible remedies to the current system.     

A Note on the Public Interest and Ethical Behaviour

The Joint Code of Professional Conduct of the Institute of Chartered Accountants in Australia has made the protection of the public interest the primary responsibility of chartered accountants. We argue that the traditional accounting practices to safeguard the interests of clients and employers are likely to be contrary to the public interest and represent unethical behaviour in terms of the code. We also argue that although there may be breaches of the code they are unlikely to result in disciplinary action as there is a low probability of complaints against members of the Institute.