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JAMES DAWSEY 《American journal of economics and sociology》2012,71(4):787-808
George's view of human nature was also deeply rooted in the Judeo‐Christian tradition. Since God's creation was good, so too were humans intended for good—not evil. Through creation, each person was accorded dignity by God and equal status with all other humans, regardless of the accidents of birth. God established people as stewards rather than owners of the world; they were entrusted with the special labor of enacting just and eternal laws that would perpetuate creation itself and dispense God's bounty for all. He intended them to be rational beings, seekers of justice, communitarian and free. By allowing, participating in, and often benefitting from unjust structures regarding land ownership, Christians engaged in theft. It was thus up to George and others in “the movement” to build consensus, to persuade, to become politically involved, and ultimately to inaugurate, practice, and enforce land laws allowing equal opportunity to all. 相似文献
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The justice and soundness of the taxation of land rent is acknowledged but problems in assessing imply a need to introduce better methods. This is particularly true when attempting to introduce the more saleable idea of two-rate tax systems because the allocation of total value of real estate parcels between land and buildings is even more arbitrarily done than determining the total assessment. The ideas fit best at the local level and there is little chance of replacing income or sales taxes. A 100% tax would be impossible since it would lead to an avalanche of tax appeals and the abandonment of some land since a high percentage of assessments are in error. The idea of a single tax does not fit modern times when revenue needs determine taxes, rather than the amount of revenue collected determining proper or necessary government expenditure levels. One tax source may be unpopular and regarded as a dangerous concept. Land is probably less important and less relatively valuable than it used to be because of technological change. Some advances in social legislation may mitigate the need for the drastic reform, George who was a moralist deeply concerned about poverty, felt reform was needed in his day. He was right about the impacts of various taxes on economic activity and income distribution. 相似文献
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George Babilot Roger Frantz Louis Green 《American journal of economics and sociology》1987,46(2):205-217
Abstract . Publicly-regulated firms are sheltered from competition and are inefficient. When analyzed within the theoretical framework of X-inefficiency, it is discovered that they are subsidized by a quasi excise tax and result in deadweight losses to society. When the losses and X-inefficiency are understood as rent, an appropriate public policy is to levy a tax on these firms. A tax would raise productivity and increase tax revenues without reducing output. 相似文献
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KENNETH R. LORD 《American journal of economics and sociology》2012,71(4):697-713
Sixteen scholars have come together in this issue to examine eight social‐justice themes from the perspectives of Catholic Social Thought and the philosophy of Henry George. The themes they address are natural law, human nature, the nature of work, the nineteenth‐century papal encyclical Rerum novarum, causes of war, immigration, development, and wealth, and neighborhood revitalization. While they sometimes wrangle with each other, their common aspiration is the same as their nineteenth‐century predecessors: to find solutions to the human suffering caused by injustice. 相似文献
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CHARLES M. A. CLARK 《American journal of economics and sociology》2012,71(4):1047-1072
Catholic social thought (CST) looks at economic development from the broader framework of authentic human development. It is only by viewing both man's dignity and his social nature that we include the full nature of the human being. In CST wealth is understood based on its role in promoting authentic human development. Wealth is a gift from God, with humans participating in its creation, and its creation, distribution, and its use must be carried out in a manner that respects God's law (justice and charity). Furthermore, man should never place wealth above God or above humans. Those who control wealth have special responsibilities with regards to their use of it; thus the right of private property is always restricted by the social responsibility to use it towards the common good. The goal must be the development of the whole person and all people. Wealth is socially created and thus must be distributed, at least partially, among the entire community. Economic development needs to be grounded in social justice and its two co‐principles, charity and justice. Grounding economic development in the authentic development of the person means placing the people of the poor countries at the center of their development drama, both as the leading actors and as the directors. 相似文献
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A BSTRACT . The article surveys factors external and internal to the Georgist movement that account for its relative lack of success. Key factors are the identification of income with productivity and the belief in a right to privatize economic rent. The Georgist defense of productive property thus was seen as an attack on property. 相似文献
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Robert V. Andelson 《American journal of economics and sociology》2000,59(1):109-117
On a given site, some increments of rent or land value may reflect improvements by the owner, either to it or to adjacent sites he or she also owns. Because these increments cannot always be distinguished with precision from the value arising from natural features and/or from improvements due to communal efforts, F. A. Hayek dismissed the Georgist paradigm as fatally flawed. This paper disputes Hayek's criticism on the following grounds: 1. As Professor Backhaus observed, the degree of certainty in measurement demanded by Hayek is more rigorous than that required in practice for enforceable tax assessment. 2. Under a Georgist-style system, landowners who improve their land would, in any case, get to keep much more of the fruits of their efforts than under any alternative public revenue system. 3. The distinction between value produced by the owner, on the one hand, and that produced by nature and society, on the other, remains authoritative as an ideal even if not perfectly realizable in practice; hence, there is a sense in which even the theoretical elegance of Georgism is not undercut by Hayek's criticism. 相似文献
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《上海立信会计学院学报》2016,(2):67-84
在全球经济一体化的环境下,要基于宏观视角树立无形资产新观念,从局限于企业无形资产的研究,跨入对国家层面无形资产的研究。宏观层面的无形资产是大无形资产,包括两大类:规定会计核算类和非规定会计核算类,或知识产权类和非知识产权类。从大无形资产思维出发,强化对知识产权理论与应用的创新研究,关注对其他无形资产的开拓创新研究。全球化推动无形资产国际化,要明确无形资产国际化的内容,制定无形资产国际化战略,创新开拓无形资产,从而促进经济社会发展。 相似文献
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Stephen E. Barton 《American journal of economics and sociology》2016,75(1):193-216
J. Stitt Wilson (1868–1942) was a leading American Christian Socialist. When he was elected Mayor of the City of Berkeley in 1911 he had to shift focus from the broad moral and economic case for socialism to the specifics of municipal reform. He drew on the ideas of Henry George, feminist urban reformers in the Woman's Christian Temperance Union and the settlement house movement, and progressive and socialist mayors who preceded him. He became a leader in both the Socialist Party and the single‐tax movement in California from 1911 to 1917, working with the shared belief that society, as a society, creates tremendous value that should be used for public benefit rather than taken as private profit. His story illustrates the creativity that can result when people are active in and learn from multiple social movements as well as the difficulties that can result from the tensions within and between movements. It illustrates, as well, some of the varied strands of the urban reform movement that helped create modern city government in America. 相似文献
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abstract A corporate identity denotes a set of attributes that senior managers ascribe to their organization. It is therefore an organizational identity articulated by a powerful interest group. It can constitute a claim which serves inter alia to justify the authority vested in top managers and to further their interests. The academic literature on organizational identity, and on corporate identity in particular, pays little attention to these political considerations. It focuses in an apolitical manner on shared meanings when corporate identity works, or on cognitive dissonance when it breaks down. In response to this analytical void, we develop a political analysis of corporate identity and its development, using as illustration a longitudinal study of successive changes in the corporate identity of a Brazilian telecommunications company. This suggests a cyclical model in which corporate identity definition and redefinition involve power relations, resource mobilization and struggles for legitimacy. 相似文献
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KennethC. Wenzer 《American journal of economics and sociology》1997,56(4):639-667
A bstract . Following Lev Nikolaevich Tolstoy's spiritual crisis in the late 1870s many had come to regard him as a "crackpot anarchist" espousing odd ideas such as vegetarianism, nonresistance, and a doctrine of love. The death of his friend Henry George in 1897 spurred him on to renewed endeavors. Tolstoy became the world's most noteworthy exponent of the American's ideology, which integrated his previously diffuse commitments. Armed with his universal moral and religious beliefs harmoniously and gently forged with Georgist philosophy, he became the conscience of the world. It was a monumental effort to ground justice in a rational economics and spread enlightenment for the benefit of suffering people.1 相似文献
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Alessandro Minichilli Mattias Nordqvist Guido Corbetta Mario Daniele Amore 《Journal of Management Studies》2014,51(7):1153-1179
This article extends the literature on CEO succession and financial performance by addressing corporate owners' mixed motives and desires to protect their interest in being in business. We draw on a Socio‐Emotional Wealth (SEW) perspective to investigate how the choice of one of three succession mechanisms – relay succession, ‘horse races’ among internal CEO candidates, and hiring from outside – may effectively balance trade‐offs between corporate owners' non‐financial SEW motives and the firm's financial performance. We find that implementing one of these succession mechanisms reduces the negative impact that typically characterizes CEO transitions in family firms. We also show that family presence on the board of directors offsets the benefits of having selected these balancing succession mechanisms, in either placing too much emphasis on SEW, or creating negative dynamics that make the chosen succession mechanisms less effective. 相似文献
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The Impact of Corporate Environmental Violation on Shareholders' Wealth: a Perspective Taken from Media Coverage
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X. D. Xu S. X. Zeng H. L. Zou Jonathan J. Shi 《Business Strategy and the Environment》2016,25(2):73-91
This study provides empirical evidence of the way in which media coverage of corporate environmental violation events affects shareholders' wealth due to stock market reactions. Data relating to the media coverage of the environmental violations of 173 publically traded companies in China, gathered using web crawler technology, were analyzed through multi‐dimensional variables with the purpose of examining the impact of media coverage on stock market reactions in terms of cumulative abnormal return (CAR) under different event windows based on the methodology of event study. The variables include the intensity of media coverage, media information sources, disclosure mode, media newsworthiness, violation entity, whether the company is punished by the government, whether the company makes a clarification and whether the company is ISO 14001 certified. The results obtained reveal that media coverage affects the market values of the event companies to some extent, and that those companies that attract high levels of media attention generally see greater losses in their shareholders' wealth. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment. 相似文献
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传统的领导力发展研究和实践皆注重于领导者个人,即通过改变领导者个人的素质、能力或行为来提升领导者的领导力水平.在当前的新兴时代背景下,企业实现发展不能仅依靠领导者个人,而是需要调动广大追随者的力量.有鉴于此,本文提出追随者中心视角下的企业领导力发展并对此进行初步探索.在指出当前对追随者的认识误区基础上,本文分别从领导者影响追随者和追随者的自我修炼角度展开了具体讨论.本文从追随者中心视角来理解企业领导力发展,为领导力的实践和培育提供了新的思考角度. 相似文献
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Jake Watson 《International journal of urban and regional research》2019,43(5):983-999
In a context of rising nativism, cities across liberal democracies are enacting agendas to ‘welcome’ migrants and refugees. Existing scholarship examines this contentious political geography as reflecting either accommodative or restrictive responses to local immigrant populations. Through this lens, pro‐immigrant policies and dynamics are seen to recognize and support a set of pre‐defined immigrant ‘interests’, with the pertinent question being which local actors initiate processes of incorporation and why. Drawing on urban scholarship, this article offers an alternative framework through an analysis of resettled refugees’ experiences within the ‘welcoming agenda’ of Pittsburgh, Pennsylvania. I show that this agenda is tethered to postindustrial ideologies of urban development, which see building and promoting ‘diversity’ as an economic exigency. As such, locally resettled refugees are incentivized to participate in a ‘symbolic economy’ valuing images of diversity, cosmopolitanism and immigrant contribution. Refugees gain access to resources, recognition and decision makers through participation in this symbolic economy, a process constituting a previously unexamined form of incorporation. I advance the concept of the ‘welcomed refugee’ to organize thinking about this process and call for critical attention to the forms of incorporation fostered in pro‐immigrant, cosmopolitan, substate settings. 相似文献
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论述了低碳经济视角下我国绿色物流的演化路径,分析了我国绿色物流发展中的问题,提出了低碳经济视角下我国绿色物流的发展策略。 相似文献
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Lingxuan Liu Min Zhang Linda C. Hendry Maoliang Bu Shi Wang 《Business Strategy and the Environment》2018,27(1):100-116
Supplier development for sustainability is a critical element of sustainable supply chain management and requires extensive multi‐stakeholder collaboration. This article establishes a conceptual four‐stage framework to analyse the collaborative mechanisms of supplier development practices, and presents an exploratory, qualitative analysis to identify the major contributors of sustainable supplier development practices, such as NGOs, industrial associations, consulting firms etc. Based on semi‐structured interviews about 63 organizations from different regions and industries, this article identifies three types of contributor: drivers, facilitators and inspectors. Instead of traditional stakeholder engagement processes, these contributors actively collaborate with buying firms and suppliers to design, implement and evaluate sustainable supplier development programs. The article then provides a matrix to describe the supply chain coverage and supplier performance of supplier development practices, given the absence or positive involvement of facilitators and inspectors. We conclude our study by suggesting future research directions as well as discussing managerial implications. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment 相似文献