‘Never let a good crisis go to waste’: moral entrepreneurship,or the fine art of recycling evil into good

Moral entrepreneurship is the fine art of recycling evil into good by taking advantage of situations given or constructed as crises. It should be seen as the ultimate generalisation of the entrepreneurial spirit, whose peculiar excesses have always sat uneasily with homo oeconomicus as the constrained utility maximiser, an image that itself has come to be universalised. A task of this essay is to reconcile the two images in terms of what by the end I call ‘superutilitarianism’, which draws on the lore of both superheroes and utilitarianism. After briefly surveying the careers of three exemplars of the moral entrepreneur (Robert McNamara, George Soros and Jeffrey Sachs), I explore the motives of moral entrepreneurs in terms of their standing debt to society for having already caused unnecessary harm but which also now equips him with the skill set needed to do significant good. Such a mindset involves imagining oneself a vehicle of divine will, which would be a scary proposition had it not been long presumed by Christians touched by Calvin. In conclusion, I argue that moral entrepreneurship looks most palatable – and perhaps even attractive – if the world is ‘reversible’, in the sense that every crisis, however clumsily handled by the moral entrepreneur, causes people to distinguish more clearly the necessary from contingent features of their existence. This leads them to reconceptualise past damages as new opportunities to assert what really matters; hence, a ‘superutilitarian’ ethic that treats all suffering as less cost than investment in a greater sense of the good.     

发展史 这家威斯康星州的标识工作室的目标市场是细化的标识市场

反对思想流派就深度和广度哪个更重要展开了辩论。作为PBS旅游节目的主持人,里克史蒂夫的职业生涯一再奔波于欧洲,而亨利大卫梭罗则通过深层次地了解康科特来进一步了解其社区和居民。标识工作室也面临这类似的问题。业主可以选择收藏大量的工具和设备以满足广大客户,或者是选择在细化的市场挖掘发展。相关因素包括公司的员工(如果有必要的话,还包括分包商),公司设备,与开发商以及最具潜力的潜在客户的关系。     

Reporting the cost of capacity

A recent innovation in management accounting is the practice of reporting unused capacity costs. This experimental study examines factors that affect when this practice improves decisions and when it impairs decisions. Reporting unused capacity costs uniformly leads experimental participants to cut unused capacity resources. Such cuts improve overall profitability when demand exhibits a negative trend. However, the cost savings from capacity reduction are more than offset by the increased opportunity cost of foregone demand when demand exhibits a positive trend. As such, this study suggests that explicit capacity cost reporting can be detrimental to growing companies.