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1.
Over the last ten years the European unification project seemed to rely overwhelmingly on progress in economic terms. The most prominent achievements — the Single Market, the harmonisation of market regulation, the euro — were all driven by an economic rationale. However, attempts to rescue Europe from the ongoing financial crisis call for mutual support and solidarity, concepts that can hardly be derived from pure economic reasoning. This leads to an important question that has been too long neglected: what is the political and civic motivation for a united Europe? Besides a great desire to stabilise peace in Europe, the origins of the unification activities also included mutual interest in language, culture, habits and people in neighbouring countries. Has this been abandoned in favour of a purely economic vision? Or are the economic arguments merely the easiest to promote to the European population? What message does this send in times of mistrust in markets and dim economic prospects for the eurozone? Can a political, cultural and civic European spirit still be reinvigorated, and if so, how? 相似文献
2.
A Global Analysis of Corporate Social Performance: The Effects of Cultural and Geographic Environments 总被引:1,自引:0,他引:1
As more and more multi-national companies expand their operations globally, their responsibilities extend beyond not only
the economic motive of profitability but also other social and environmental factors. The objective of this article is to
examine the impact of national culture and geographic environment on firms’ corporate social performance (CSP). Empirical
tests are based on a global CSP database of companies from 49 countries. Results show that the Hofstede’s cultural dimensions
are significantly associated with CSP. In addition, European companies are found to out-perform other regions and countries
in CSP. 相似文献
3.
The findings of this article increase our understanding of corporate social responsibility from the consumers’ perspective
in a Chinese setting. Based on primary data collected via a self-administered survey in Shanghai and Hong Kong and results
of similar studies conducted in Europe and the United States, we provide evidence to show that Chinese consumers are more
supportive of CSR. We also show that Carroll’s pyramid of responsibilities can be applied in China. We evaluated the importance
placed by Chinese consumers on the four responsibilities of firms – economic, legal, ethical and philanthropic – and find
that economic responsibilities are most important while philanthropic responsibilities are of least importance. The nature
of these differences is important for firms intending to use corporate social responsibility for strategic purposes. 相似文献
4.
This article begins with a review of the literature on the ethics of tax evasion and identifies the three main views that
have emerged over the centuries, namely always ethical, sometimes ethical, and never or almost never ethical. It then reports
on the results of a survey of HK and U.S. university business students who were asked to express their opinions on the 15
statements covering the three main views. The data are then analyzed to determine which of the three viewpoints is dominant
among the sample population. Although it was found that HK scores were significantly different from the U.S. scores, both
HK and U.S. respondents were opposed to the view that tax evasion is always or almost always ethical. The strongest arguments
justifying tax evasion were in cases where the government was corrupt, the tax system was unfair and unaffordable. The weakest
arguments for justifying tax evasion were in cases where there was a selfish motive. The underlying cultural differences are
further explored in hope of accounting for differing perceptions of ethics of tax evasion. Policy implications for increasing
people’s awareness of ethics on tax evasion are also highlighted. 相似文献
5.
Dennis Badeen 《Journal of Business Ethics》2012,108(1):15-25
This article examines and assesses Bernard Hodgson’s critique of the Neoclassical concept of rationality and its place in
the literature. It is argued that Hodgson’s Trojan horse critique is superior to the others because it addresses the role
of empiricist epistemology in reducing reason to instrumental rationality and consequent disappearance of the human subject
of political economy. The second phase of the empiricist level of analysis reintroduces the capacities for ethical deliberation,
self-determination, and the socio-historical conditions and institutional setting of the economic agent. Because Hodgson’s
solutions presuppose empiricist terrain, they are arbitrary. This occurs because the fundamental problem of Neoclassical rationality
is its ontology. Yet by introducing the human subject into economic theory, Hodgson’s solutions move onto an ontological terrain
adequate for economic analysis of human subjects. 相似文献
6.
John Douglas Bishop 《Journal of Business Ethics》2012,108(1):27-35
In his book Economics as a Moral Science, Bernard Hodgson argues that economics is not value neutral as is often claimed, but is a value-laden discipline. In the
long argument for this in his book, Hodgson never discusses or even mentions corporations. This article explains that corporations
are absent from Hodgson’s discussion because he considers only the consumption side of general equilibrium theory (GET), and
it shows that if Hodgson had included corporations and the production side, his overall argument would have been more complete
and convincing. This article shows that Hodgson’s methodology, when applied to the production side of GET, has value implications
for CEOs of large corporations, for shareholders and members of Boards of Directors, and for legislators and regulators of
business. Hodgson’s claim that economics must consider the ability of economic agents to create or change the institutional,
cultural, and organizational conditions of their own economic actions is supported and expanded. 相似文献
7.
Mexico is in the midst of an unprecedented demographic transition that is changing the size and age structure of its population.
The most salient demographic change—and clearly the precursor of most other demographic changes—is the abrupt decline in the
country’s fertility rate from 6.5 in the early 1970s to the current 2.2 mark, one of the fastest declines in the world. This
dramatic reduction of fertility rates has created a “boom generation” that is currently in its prime working years and that
will gradually age and retire. As Mexico experiences sub-replacement fertility rates over the next decades, old-age dependency
ratios will escalate to unprecedented levels, carrying significant economic implications, both in Mexico and in the United
States. After reviewing the economic literature on the link between demographics and economics, this paper attempts to shed
some light on the relationship between Mexico’s demographic patterns and economic development since 1950, offering possible
explanations for the apparent lack of an expected connection. The paper then discusses the implications of Mexico’s demographic
projections on both sides of the border. 相似文献
8.
Corporate Social Responsibility in Western Europe: An Institutional Mirror
or Substitute? 总被引:1,自引:0,他引:1
In spite of extensive research on corporate social responsibility (CSR) and its link with economic and social performance,
few studies have investigated the institutional determinants of CSR. This article draws upon neo-institutional theory and
comparative institutional analysis to compare the influence of different institutional environments on CSR policies of European
firms. On the basis of a dataset of European firms, we find that firms from the more liberal market economies of the Anglo-Saxon
countries score higher on most dimensions of CSR than firms in the more coordinated market economies (CMEs) in Continental
Europe. This result lends support to the view of voluntary CSR practices in liberal economies as being a substitute for institutionalized
forms of stakeholder participation. Meanwhile, CSR tends not to mirror more institutionalized forms of stakeholder coordination.
Instead, in CMEs, CSR often takes on more implicit forms. Our analysis also shows that national institutional and sectoral-level
factors have an asymmetric effect – strongly influencing the likelihood of firms adopting ‘minimum standards’ of CSR, but
having little influence on the adoption of ‘best practices’. 相似文献
9.
According to agency theory, agents base their economic decisions on self-interests when adverse selection conditions exist.
However, cognitive moral development theory predicts that ethics/morals may influence decision-makers not to behave egoistically.
Rutledge and Karim (1999; Accounting, Organizations and Society 24(2), 173–184) find both the moral reasoning level of the
managers and an adverse selection condition affect a manager’s project evaluation decisions significantly. Since prior studies
have shown that national␣culture might influence the application of agency theory in project evaluation, this current study
uses a different moral development measurement to reexamine Rutledge and Karim’s hypotheses in another culture. A total of
73 Taiwanese executive MBA students with an average of 12.17 years work experience participated in this study. We found that
both moral development level and adverse selection conditions significantly affect managers’ project continuance decisions.
The interaction effect of these two factors indicates that, when adverse selection conditions exist, participants with a high
level of moral development exhibit less of a tendency to continue an unprofitable project than those with a low level of moral
development. With subjects from a different culture, our results confirm the findings of Rutldege and Karim. That is, the
effects of moral development and adverse selection conditions on managers’ project continuance decisions are robust and can
be generalized to different cultures. Implications of the findings of this study to multinational firms are also discussed.
C. Janie Chang, Ph.D., is the Vern Odmark Professor of Accountancy at San Diego State University. She received her Ph.D. from
the University of California, Irvine. She is the co-editor of the Review of Accounting and Finance, and has published in the
areas of auditing, managerial accounting, and information systems to investigate information processing of experts. She has
also studied cross-cultural issues related to professional judgments and decisions in auditing and managerial accounting.
Sin-Hui Yen, Ph.D., is currently a Professor of Accounting at Tamkang University in Taiwan. He received his Ph.D. from national
Taiwan University. He is the executive editor of the Journal of Contemporary Accounting, and has published in the areas of
accounting and finance to investigate human information processes, as well as ethical issues related to business professionals. 相似文献
10.
Beverly Dawn Metcalfe 《Journal of Business Ethics》2008,83(1):85-100
This paper provides new theoretical insights into the interconnections and relationships between women, management and globalization
in the Middle East (ME). The discussion is positioned within broader globalization debates about women’s social status in
ME economies. Based on case study evidence and the UN datasets, the article critiques social, cultural and economic reasons
for women’s limited advancement in the public sphere. These include the prevalence of the patriarchal work contract within
public and private institutions, as well as cultural and ethical values which create strongly defined gender roles. The discussion
examines the complexities of conceptualizing women’s equality and empowerment in Islamic states. The paper reveals that there
have been significant achievements in advancing women in leadership and political roles, but that there are still institutional
and cultural barriers embedded in business systems. Linking feminist, development and management theoretical strands a development
framework is proposed which is sensitive to the Islamic Shar’ia encompassing government, organization and individual level
strategies. It is suggested that scholars should integrate literatures from gender and management, development and Middle
East studies, and in particular that critical scholars of gender and organization should consider the interrelations of the
national and transnational in critiques of contemporary global capitalism to understand the complexity of women and social
change in the ME. 相似文献
11.
Dirk Löhr 《Wirtschaftsdienst》2017,97(11):809-816
Due to the resistance of Hamburg and Bavaria, the last draft legislation for a property tax reform failed, which was launched by the Federal Council of the German states in autumn of 2016. Since the constitutional court is expected to declare the existing tax assessment rules as unconstitutional, the existing property tax might be suspended, if the property tax cannot be revised on time after the federal elections. With this background, the article first analyses feasible reform options. Moreover, for the first time, an exemplary analysis of the tax payable of these alternative models is provided for two different cities, in terms of their spatial economic structures. A proposal for a corresponding reform of the financial equalisation scheme is forwarded also. 相似文献
12.
Stefano Scarpetta Anne Sonnet Ilias Livanos Imanol Nú?ez W. Craig Riddell Xueda Song Ilaria Maselli 《Intereconomics》2012,47(1):4-30
The financial and economic crisis shattered the Lisbon Strategy’s attempt to increase the EU’s employment rate to 70% among
15–64 year olds by 2010. The new Europe 2020 strategy envisages a 75% adult employment rate by 2020; however, this goal also
seems unrealistic in light of the economic crisis which has caused the EU’s employment rate to drop significantly below 70%.
A crucial question now is whether a skill upgrade of the European labour force would help to increase the employment rate,
especially among youth. This Forum explores the relationship between education and employment throughout the EU. 相似文献
13.
Jörg Hinze 《Intereconomics》2000,35(4):183-190
The pronounced decline in the euro’s exchange rate since the currency’s launch at the start of 1999, especially against the
US dollar, has rekindled the discussion surrounding the competitiveness of the euro zone. This marks quite a shift of focus
within just a short period. When the new monetary union came into being, the emphasis was on the increased significance of
the corresponding economic zone, given its economic muscle and its prominent position on world markets. This was taken to
indicate that the EMU economies were highly competitive. On the other hand, the drop in the euro’s value since its launch
is said by many to reflect a poor competitive position. This article will examine some possible explanations for the depreciation
of the euro against the dollar, focussing on the competitiveness of the euro zone, particularly relative to the USA, by applying
selected indicators. 相似文献
14.
In this article, we describe an assignment undertaken by our third-year students at a University Business School in the United
Arab Emirates. The assignment serves to introduce corporate social responsibility and ethics in the undergraduate curriculum
and to raise student awareness of how corporate activity together with corporate social responsibility can impact a country’s
social, political, and cultural landscapes. We outline the assignment, student response to it, and its contribution to student
intellectual development in terms of ethical perspective, philanthropy versus ethics, economic development, and cultural diversity.
We discuss the implications of this learning experience for our students and their greater understanding of items within the
United Arab Emirates government’s strategic directions, namely, creating a cohesive society and a sustainable environment. 相似文献
15.
Trevor T. Moores 《Journal of Business Ethics》2008,81(1):39-51
A number of studies have investigated and found a significant relationship among economic wealth, Hofstede’s national culture
dimensions, and software piracy rates (SPR). No study, however, has examined the relationship between economic wealth, culture,
and the fact that national SPRs have been declining steadily since 1994. Using a larger sample than has previously been available
(57 countries), we confirm the expected negative relationship between economic wealth, culture (individualism and masculinity)
and levels of software piracy. The rate of decline in software piracy, however, is found to be a cultural phenomenon, with
two factors (power distance (PDI) and uncertainty avoidance (UAI)) working in opposition. Similar results are found for a
subset of 37 relatively poor countries. This suggests that, while the rise in economic wealth seen for most countries should
lead to a reduction in software piracy, the rate of decline is determined by cultural factors. Global strategies for dealing
with software piracy are discussed. 相似文献
16.
Christopher Baughn Nancy L. Bodie Mark A Buchanan Michael B. Bixby 《Journal of Business Ethics》2010,92(1):15-32
Globalization leads to cross-border business transactions between societies with very different norms and regulations regarding
bribery. Bribery in international business transactions can be seen as a function of not only the demand for such bribes in
different countries, but the supply, or willingness to provide bribes by multinational firms and their representatives. This
study addresses the propensity of firms from 30 different countries to engage in international bribery. The study incorporates
both domestic (economic development, culture, and domestic corruption in the supplying country) and international factors
(those countries’ patterns of trade and involvement in international accords) in explaining the willingness to bribe abroad.
The propensity to provide bribes was the lowest when corruption was not tolerated in the multinational firms’ home countries,
when the firms’ countries were signatories of the Organization for Economic Cooperation and Development (OECD) anti-bribery
convention, and when those countries traded heavily with wealthier nations. Further, these findings are maintained when controlling
for levels of economic development and cultural values in the supplying country. In terms of culture, firms from high power
distance countries showed a somewhat greater propensity for providing bribes in transactions with less-developed nations. 相似文献
17.
This article reports the results of research aimed at developing and validating a multi-item scale to measure consumers’ agreement
with three main justifications for not engaging in socially responsible consumption (SRC) behaviours, namely the ‘economic
rationalist argument’ founded on the idea that the costs of SRC are greater than its benefits, the ‘economic development reality
argument’ based on the idea that ethical and moral aspirations are less important than the economic development of countries,
and the ‘government dependency argument’ grounded in the premise that government inaction demonstrates the legal character
and the banality of unethical consumption behaviours. The scale items were generated on the basis of a multi-country qualitative
study of consumers (Eckhardt et al., 2006, ‘Why Don’t Consumers Behave Ethically’. DVD Document, AGSM). The content validity
of the scale was assessed in the first study. The second study was a survey of 157 Canadian adult consumers in which the three-dimensional
scale and other scales measuring relevant concepts were administered. The survey results showed that the 28-item resulting
scale is reliable and generally behaves as one would theoretically expect. Implications for consumption ethics researchers
and policy makers are proposed. 相似文献
18.
项目文化建设是加强项目管理,提高项目经济效益的重要举措。作为项目管理的核心人物一项目经理有责任在项目中构建项目文化建设。通过论述项目文化的内涵和它在项目管理中的作用.讨论项目经理的角色和在项目文化建设中的主要职责。 相似文献
19.
Determinants of Managerial Values on Corporate Social Responsibility: Evidence from China 总被引:1,自引:0,他引:1
This article empirically investigates how Chinese executives and managers perceive and interpret corporate social responsibility
(CSR), to what extent firms’ productive characteristics influence managers’ attitudes towards their CSR rating, and whether
their values in favour of CSR are positively correlated to firms’ economic performance. Although a large proportion of respondents
express a favourable view of CSR and a willingness to participate in socially responsible activities, we find that the true
nature of their assertion is linked to entrepreneurs’ instincts of gaining economic benefits. It is the poorly performing
firms, or rather, firms with vulnerable indicators – smaller in size, State-owned, producing traditional goods and located
in poorer regions that are more likely to have managers who opt for a higher CSR rating. Managers’ personal characteristics
per se are not significant in determining their CSR choice. Moreover, controlling for other observed variables, we find that managers’
CSR orientation is positively correlated with their firms’ performance. The better-off a firm is, the more likely its manager
is to get involve in CSR activities. Firms with better economic performance before their restructuring would sustain higher
post-restructuring performance. 相似文献
20.
In the years 2000 and 2001 the Russian parliament passed tax laws which revolutionised the tax system. The laws on both direct
and indirect taxes were substantially altered—with the result that Russia today has a modern and internationally competitive
tax system which may even serve as a model for tax reform in the industrialised countries of the West. The following article
describes the old tax system, its evolution and its economic effects, outlines the main features of the new system, gives
examples for the positive effects it has already had and, finally, makes some propositions for further reform. 相似文献