艺术鉴赏中审美判断的合目的性原理

艺术鉴赏要通过审美判断来完成。康德在《判断力批判》中对审美判断的本质进行了逻辑演绎。其核心观点是,审美判断不同于逻辑学的知识判断,而是通过反思提供的主观合目的性及其带来的主观情感上的愉悦与对象发生关系。审美判断的基本原理是合目的性原理。审美实践是直接性反思与先验情感相结合的产物,而审美判断是对知性判断和理性反思的联接,它具有直接性。     

试论体育经济发展的人文目的性

市场经济有限运行环境下,体育的市场化转型决定了其在自身目标定位上必须遵循“人文目的性”。这是人类体育长期发展的一个潜在规律,是被体育经济自身历史演进所证明了的;在其具体本质标准上,此目标原则在不同层面上表现为对生命个体的终极关怀、对人类和谐发展的全面贯彻以及对人类主体性和目的性的尊重与追求等;相应地,在其目标回归的路径选择就必须坚持一种经济化与人文化相统一的原则,理性执行原始经济工具性与最终人文服务性相结合的经济运行策略,并在“大人文”与本土人文有效互动下,努力保障体育经济产业化与公益化的理性结合。     

会计职业判断力的提高及应用

本文重点论述提高会计职业判断力的具体措施，并以收入准则和关联方关系为例分析职业判断在会计工作中的应用。     

浅论新会计准则下会计人员职业判断力的提升

财政部2006年颁布的新会计准则,为会计工作者的行为提供了规范和指导,也为会计工作者提供了更大的职业选择空间.这对会计工作者的职业判断能力提出了更高的要求.本文结合新会计准则,对会计职业判断能力的概念、内涵、原则进行了论述分析,提出了提升会计工作者职业判断力的方法,希望对我国会计体系的发展和完善起到积极的作用.     

新所得税会计准则对会计人员专业判断力的挑战

会计人员的专业判断能力面临的挑战,主要在递延所得税资产的确认、递延所得税资产的调整、预期税率的确定三个方面.     

浅谈提高职业判断力对企业存货减值的改进

会计要如实反映企业发生的交易或事项,提供有利于决策的信息。越来越依赖于会计人员的职业判断,不能像原来那样完全依靠会计制度来进行操作,从而要求会计人员不断提高职业判断力。在会计实务中一些会计人员表现出迷惘,缺乏对相关会计业务的职业理性判断,从而影响了正常业务的进行。培养和提高会计人员的职业判断力,是保证和提高会计信息质量的关键。     

对增强会计职业判断力的思考

新会计准则更为简约．具有更高的适应性．同时也为会计职业判断提业判断提供了一定的空间。大量会计业务的处理按照以前的工作方法和思路，很难找出现成的答案，这就要求会计人员根据变化的具体情况，领先自己掌握的专业知识和职业经验，通过会计职业判断，对会计事项的处理和财务报告编制应采用的方法、程序等方面进行判定和选择。[编者按]     

从财务控制理论看会计人员职业判断力的影响

现阶段,越来越多的会计人员参与到会计管理工作之中,这不仅要求会计人员有系统、扎实的专业知识,还要具备相当的职业判断力,为企业的财务计划和决策提供可靠的依据,而财务内部控制管理对会计人员职业判断力有着不可不说的影响力。本文就财务控制与会计人员职业判断力之间的关系作了简单的阐述,剖析了企业财务内部控制管理存在的主要问题,并针对这些问题提出了几点改进措施以加大会计人员职业判断力的影响。     

对康德"审美不涉利害"命题的思考

康德从"审美不涉利害"的命题推出的美的普遍性、无目的的合目的性及必然性、共通感,用这些进行美的分析,进行美学革命,真正使美学独立出来,成为一门新的科学.所以说"审美不涉利害"这一命题是使美学独立起来的理论基石,也是现代美学和传统的古典美学的分水岭.     

论土地征收的公益目的性

公共利益是土地征收权行使的唯一目的,是土地征收权的范围和界限。从量的方面来说,公共利益就是一定范围内不特定多数人的利益,从质的方面来说,公共利益实际上是一种价值判断,具有高度的抽象性及其内容的不确定性和动态性。从立法上对公共利益下一个准确的定义是非常困难的,但立法可以对公共利益的范围以一定程度的具体化,通过一些制度设计来控制公共利益的人为泛化,从而有效地防止土地征收权的滥用。     

商事经营判断规则与我国公司法人治理结构之完善

通过对商事经营判断规则的内容解读和问题分析,揭示了商事经营判断规则的基本涵义:一方面保障董事的经营决策权;另一方面也对董事的行为准则提出了严格的要求。进一步讨论我国应如何引入和借鉴商事经营判断规则的成功经验,以及该规则对完善我国公司法人治理结构的意义。     

我国农村社会贫困现状的基本判断

农村贫困人口在我国数量较多、分布较广,这不仅仅是一个经济问题,也是一个严重的社会问题。农村的贫困成因是多方面的,如资源禀赋不足、自然灾害、农民素质问题、国家扶贫力度不够等等。从客观因素、政策因素两个大的方面较为全面的分析我国农村贫困化的原因,同时就如何解决贫困问题给出较为科学的建议。     

会计职业判断框架构建研究

判断是为不确定性事项寻找结论的行为,会计职业判断是会计及其他相关人员对结果不确定的交易或事项,根据会计准则和其他相关规定,结合事件性质、特点和经济实质等,所做出的判断和决策。会计职业判断是会计准则执行机制建设的关键环节,是影响会计信息质量的重要因素。高质量的会计职业判断需要构建完整的会计职业判断框架作支撑。文章在对会计职业判断构成要素和逻辑关系展开深入研究的基础上,尝试从会计职业判断主体、判断客体、判断标准、判断环境和判断程序等方面构建会计职业判断框架。     

The Effect of Moral Intensity on Ethical Judgment

Following an extensive review of the moral intensity literature, this article reports the findings of two studies (one between-subjects, the other within-subject) that examined the effect of manipulated and perceived moral intensity on ethical judgment. In the between-subjects study participants judged actions taken in manipulated high moral intensity scenarios to be more unethical than the same actions taken in manipulated low moral intensity scenarios. Findings were mixed for the effect of perceived moral intensity. Both probable magnitude of consequences (a factor consisting of magnitude of consequences, probability of effect, and temporal immediacy) and social consensus had a significant effect; proximity did not. In the within-subject study manipulated moral intensity had a significant effect on ethical judgment, but perceived moral intensity did not. Regression of ethical judgment on age, gender, major, and the three perceived moral intensity factors was significant between-subjects, but not within-subject. Ethical judgment was found to be a more robust predictor of intention than perceived moral intensity using a within-subject design. Joan M. McMahon is an Assistant Professor of Management in the Luter School of Business at Christopher Newport University, teaching courses in Organizational Behavior, Leadership, and Human Resources. She has a B.A. in Speech from the State University of New York, College at Oneonta; an M. Ed. in Early Childhood Education from James Madison University; and an M.S. and Ph.D. in Industrial/Organizational Psychology from Virginia Polytechnic Institute and State University. Robert J. Harvey is an Associate Professor of Psychology at Virginia Polytechnic Institute and State University. He has a B.A. in Psychology and an M.A. in Experimental Psychology from the University of Missouri at Kansas City, and a Ph.D. in Industrial/Organizational Psychology from Ohio State University. Dr. Harvey has authored a number of articles in the Journal of Applied Psychology, the Journal of Personality Assessment, Personnel Psychology, and others. He is the author of the chapter on job analysis in the Handbook of Industrial and Organizational Psychology.     

Gender Differences in Ethics Judgment of Marketing Professionals in the United States

This empirical investigation reexamines the impact of gender on ethics judgment of marketing professionals in a cross-section of firms in the United States. In the study, gender differences in ethics judgment focus on decisions in the context of marketing-mix elements (product, promotion, pricing, and distribution). The results of statistical analyses indicate that men and women marketing professionals differ significantly in their ethics judgment. Overall, female marketing professionals evinced significantly higher ethics judgment than their male counterparts. Given the changing demographics of corporate America, it is conceivable that ethical decision-making in organizations stands to improve as the ratio of women in executive positions increases. The finding also bodes well with the recent emphasis of moving away from transaction-based in favor of relationship-focused conceptualization of marketing.     

企业市场行为的伦理判断与伦理提升

企业市场行为是企业产品的市场实现过程,这一过程实现的不仅是企业产品的经济价值,同时也是产品伦理价值的附加和实现过程。企业伦理价值的市场附加过程包括从市场决策、伦理判断到市场评价、反馈调整的过程,这一过程影响于市场决策的伦理因素,通过市场行为的伦理判断和市场评价的提升等过程,最终完成企业伦理价值在市场行为中的产品附加过程。     

Machiavellianism, Profit, and the Dimensions of Ethical Judgment: A Study of Impact

Research by Reidenbach and Robin (1990) provides a means to study the differential impact of three dimensions of attitude toward ethics: moral equity, relativism, and contractualism. It is hypothesized that moral equity will be the most significant predictor of ethical judgment and intent to act. It is also hypothesized that Machiavellianism and profit will affect relativism and contractualism dimensions, but not moral equity. Additionally, it is hypothesized that Machiavellianism will interact with profit to affect intent to act. Moral equity was found to be the only predictor of ethical judgment, and moral equity and contractualism were predictors of intent to act. Machiavellianism impacted contractualism, but not relativism. Corporate profit did not affect either ethical judgment or intent to act, and did not interact with Machiavellianism. Implications for business ethics education and training are discussed.     

美国对目标公司反收购行为的规制:商业判断规则之运用

在敌意收购中 ,目标公司的董事无疑是最大的利益受损者 ,因为敌意收购一旦成功 ,他们很有可能丧失工作或名誉扫地。因而 ,目标公司董事往往会运用手中掌握的经营公司的权力 ,采取各种措施挫败敌意收购者。对于这种反收购行为 ,美国判例法援用原有的商业判断规则 ,并在其基础上发展出了一系列测试标准 ,用以评判目标公司董事的反收购行为是否符合董事的注意义务 ,主要有 :主要目的测试标准、相当性测试标准、最大价值测试标准、公正拍卖者测试标准等。     

区域投资环境综合评判及其应用研究

本文以模糊综合评判为依据,运用模糊数学中模糊统计的方法,通过综合考虑影响某事物的各个因素,建立模糊数学模型,并对区域投资环境设计了两级指标体系,对每类指标确定了权重,以期对区域的投资环境进行全面分析。本文对安徽省的区域投资环境进行了实证研究,检验了该模型的有效性。事实证明,该种方法简便、可靠性强,不仅对安徽省投资环境的改善有一定的现实指导意义,对其他地区投资环境的评价也有一定的参考价值。     

Cheating and Moral Judgment in the College Classroom: A Natural Experiment

The purpose of this paper is to present the results of a natural experiment involving academic cheating by university students. We explore the relationship of moral judgment (as measured using the defining issues test) to actual behavior, as well as the relationship between the honesty of students self-reports and the extent of cheating. We were able to determine the extent to which students actually cheated on the take-home portion of an accounting exam. The take-home problem was not assigned with the intent of inducing cheating among students. However, the high rate of observed cheating prompted the instructor to return to class and ask the students to provide information on their motivation. The students' responses are the data analyzed in this natural experiment. We found that in a simple regression the relationship between moral judgment scores and cheating behavior was insignificant. However, when we tested whether including Utilizer scores (i.e. the extent to which people select actions based on notions of justice) affected the relationship of cheating and moral judgment we found that Utilizer affected the relationship significantly. Finally, we found that moral judgment and honesty were not related, but higher levels of cheating behavior related to less honesty.