Business Ethics and the Development of Intellectual Capital

This paper documents that business ethics has positive impacts upon the development of intellectual capital. Knowledge has become the most important asset of modern businesses, and this study argues that business ethics is associated with the development of intangible knowledge resources—intellectual capital. Businesses with ethical values at the core reinforce ethical conducts and successfully build trust with their various stakeholders, leading to the formation of an ethical and trustworthy corporate culture and a positive corporate environment. Thus, in this reasoning, an ethical approach to business can encourage open communication, problems solving, knowledge sharing and creativity among employees to increase organisational capital; enhance interactions and relationships with suppliers, customers and other stakeholders to increase social capital; attract and retain good talent to increase human capital. Questionnaire survey is adopted as the research method with businesses in the electronic and information technology industries in Taiwan as sample. The results suggest that business ethics is associated with increased intellectual capital. Thus, this study demonstrates that the development of intellectual capital is in line with strengthened ethics. It contributes to the literature through combining research on business ethics with intellectual capital theories and extends the extant intellectual capital literature.     

Teaching Global Ethical Standards: A Case and Strategy for Broadening the Accounting Ethics Curriculum

This paper advocates inclusion of a wider set of ethical theories into the accounting canon. We find that the mainstream accounting curriculum does not adequately engage with non-Western ethical theories or contemporary Western ethical thought, as evidenced by the ethics content of core accounting texts and the International Federation of Accountants’ ethics publications. We suggest adopting a ‘thematic’ approach to teaching ethics as an integrated part of accounting curricula. This approach addresses two competing principles implicit in International Education Standard 4: (i) that all accountants need to be educated to meet global ethical standards, and (ii) that teaching ethics should accommodate ethical traditions and practices that could vary between nations and cultures. The thematic approach we propose requires less additional space within existing accounting curricula and less additional preparation by accounting educators than the alternative approach of teaching substantive ethical theories from a sufficiently diverse range of cultures and traditions. The paper also provides exemplars of this thematic approach to teaching ethics in accounting.     

电子商务中精神产品开发的伦理初探

目前,电子商务正迅猛发展。网络的精神产品以直接或间接的形式产生着巨大的经济效益和社会效益,但与此同时网络中电子商务活动中出现的色情类、暴力类、嗜赌类型产品对人的身心发展和健康类造成了一定的危害。因此必须弄清如今网络精神产品的开发中的伦理道德失范原因,并制定相应防范措施。     

增值税"扩围"改革与中央和地方财政体制调整

增值税税制的完善事关市场经济的健康发展,以及政府间财政关系的协调.我国现行增值税与营业税分立并行的状况及问题,凸显了增值税"扩围"改革的必要性.在增值税"扩围"后,如何弥补地方政府的收入损失、并为地方政府提供公共服务建立一个长期稳定的财政保障机制,显得尤为重要,这也是增值税"扩围"改革能否得到地方政府支持的一个关键因素.本文从理论上分析了中央与地方财政体制中增值税的税权配置和收入分享问题,借鉴了几个典型国家增值税改革的经验与教训,对我国增值税下一步的改革方向和实施路径提出了建议.     

立足国情建设节约型社会

建设节约型社会是落实科学发展观的必然要求,是全面建设小康社会的重要保障,是党中央立足国情作出的具有全局性的重大战略决策。其着眼点和根本途径是增强内生力量。即坚持资源开发与节约并重,抓好能源、水源节约和土地利用,大力推进资源综合利用和发展循环经济,建立节约型社会的各种保障体系,并举全党全国之力夺取实效。     

Ethics in Personal Selling and Sales Management: A Review of the Literature Focusing on Empirical Findings and Conceptual Foundations

Research into the ethics of personal selling and sales management has continued to increase in volume and importance. Because there is now a diversity of opinions and findings in this literature, an assessment of the status of existing knowledge is needed to provide focus and clarity. There have been no comprehensive reviews of the studies of ethics and salespeople, sales managers or sales management, despite recent attention from researchers, practitioners and the general public. The purpose of this review is to comment upon the more significant research in the sales ethics field with the objective of providing insight into the extent and direction of this knowledge, to evaluate the basis upon which it is founded, and to suggest areas of exploration that may be useful for increasing our understanding of it.     

立足本土市场,求变创新——专访DDB中国集团总裁、首席执行官郑文达

郑文达(Matthew Cheng),DDB中国集团总裁及首席执行官。在大中华区拥有超过20年的广告行业经验。在DDB,郑文达领导着一个整合型、以数字为导向、聚焦中国消费者的广告公司,负责DDB、Tribal、FTW和Tracy Locke四大代理商品牌在中国市场的发展。郑文达是行业里难得的、在北上广三地均有带领广告公司走向成功经验的资深广告人。在2018年,他被行业顶尖杂志Campaign Asia收录入"2018年度亚洲40位40岁以下营销精英"榜单。     

聚焦国防人口问题

背景人口作为社会活动的主体,不仅是制约国家经济发展的关键因素,而且也是制约国防建设的关键因素。人口状况,包括人口的数量、素质、结构等自然状况和人口的教育、分布及流动迁移等社会状况,都直接或间接地决定着国防人力资源的供给状况,决定着国防劳动者的素质高低,从而直接或间接地决定着国防建设的质量和水平。我国有13亿人口,拥有世界上最丰富的人口资源。然而人口多并不等于国防强,特别是在现代战争和市场经济条件下,人口优势并不会自然而然地转变为国防人力资源优势,也就不会自然而然地提高国防建设的水平。这是因为,国防人力资源的…     

聚焦国防人口问题

背景 人口作为社会活动的主体,不仅是制约国家经济发展的关键因素,而且也是制约国防建设的关键因素.人口状况,包括人口的数量、素质、结构等自然状况和人口的教育、分布及流动迁移等社会状况,都直接或间接地决定着国防人力资源的供给状况,决定着国防劳动者的素质高低,从而直接或间接地决定着国防建设的质量和水平.     

Focusing on quality in the pacific rim

American companies that want to sell to the Pacific Rim are missing the point if they focus on pricing or variety. Quality is the key issue—and Japan is the key competitor.     

共享回馈社会的成就

德勒中国7，000同仁贡献个人时间，资源和心力，以慷慨的精神，实现我们对社会的承诺。凭借我们的核心能力-审计、税务咨询，企业管理咨询和财务咨询服务。     

拓宽民营中小企业融资渠道研究

在民营中小企业发展过程中，融资问题一直是其面临的主要问题。民营中小企业的融资渠道狭窄，既有金融市场环境、金融制度设计的问题，也有其自身素质问题。拓宽民营中小企业融资渠道的有效途径主要有：改革和完善相关的金融制度，按照单元制银行组织形式积极发展中小型商业银行；建立创业板市场和场外股权交易市场，为风险投资运作创造宽松的金融环境；对非正式金融行为采取较宽容的政策，利用、引导、逐步规范。     

着力提升超市投资控制力

发展是企业永恒的追求．当前连锁超市作为现代流通革命的风向标正以迅猛之势快速地从一线城市渗透到二、三线城市以百联集团超商成员企业为例．近两年内．每年新开门店达1000家．新增加投资约10亿元人民币、倘若能有效降低投资成本的百分之十，那么就可以在不增加投资的前提下．新开设大型综超合超市约5家或标准超市约130家。如今．成本领先既是连锁超市企业挑战竞争对手的核心支撑．也是自身缩短赢利培育周期的根本保证。因而．着力提升超市投资控制力将是连锁超市企业挖掘资源增值空间、增强市场竞争力和规避经营风险的重要举措。     

An Absurd Tax on our Fellow Citizens: The Ethics of Rent Seeking in the Market Failures (or Self-Regulation) Approach

Joseph Heath lumps in quotas and protectionist measures with cartelization, taking advantage of information asymmetries, seeking a monopoly position, and so on, as all instances of behavior that can lead to market failures in his market failures approach to business ethics. The problem is that this kind of rent and rent seeking, when they fail to deliver desirable outcomes, are better described as government failure. I suggest that this means we will have to expand Heath’s framework to a market and government failures approach. I then try to defuse objections that as a government failure, rent seeking may not appear relevant to what managers ought to do. Solving this conceptual issue will also give us an excuse to revisit a separate conceptual issue: the normatively thick conception of “rent” and rent seeking behavior that some use. This normatively thick conception is problematic, I argue, and I offer the beginnings of a novel, normatively neutral conception that is useful for our purposes in making the ethics of rent and rent seeking behavior more than a merely trivial exercise.     

Embedding Ethics: Dialogic Partnerships and Communitarian Business Ethics

Although emotion has become one of the most popular research areas within organizational scholarship, few studies have considered its connection with unethical behavior. Using dual-process theory, we expand on the rationalist perspective within the field of behavioral ethics by considering the process through which two discrete emotions, anger and guilt, influence unethical behavior. Across two studies using different methodologies, we found that anger increases unethical behavior whereas guilt reduces unethical behavior. These effects were mediated by impulsive and deliberative processing. Overall, our results shed light on distinct mechanisms through which emotions can influence unethical behavior. Both theoretical and practical implications are discussed.     

The Separation of Technology and Ethics in Business Ethics

The purpose of this paper is to draw out and make explicit the assumptions made in the treatment of technology within business ethics. Drawing on the work of Freeman (1994, 2000) on the assumed separation between business and ethics, we propose a similar separation exists in the current analysis of technology and ethics. After first identifying and describing the separation thesis assumed in the analysis of technology, we will explore how this assumption manifests itself in the current literature. A different stream of analysis, that of science and technology studies (STS), provides a starting point in understanding the interconnectedness of technology and society. As we will demonstrate, business ethicists are uniquely positioned to analyze the relationship between business, technology, and society. The implications of a more complex and rich definition of ‘technology’ ripple through the analysis of business ethics. Finally, we propose a pragmatic approach to understanding technology and explore the implications of such an approach to technology. This new approach captures the broader understanding of technology advocated by those in STS and allows business ethicists to analyze a broader array of dilemmas and decisions.