根深蒂固的自由主义和压迫性的社群关系--道德教育主体面临的一个两难困境

现代西方道德政治理论中,自由主义主体这个概念作为道德经验、阐释、批评的中心一直非常繁荣。然而,本文认为某种道德上意义重大的关系——那种通过分等级的权力结构由互相联系的社会群体构成的关系——构成的一种不同的主体意识需要更多的理论和实践上的注意。和自由主义的四种核心特征相对应,本文从个体是怎样成为一些特殊的社会群体的成员来论述一种主体意识视角。文章认为,除非道德教育能认识到这种主体意识,否则道德教育本身就冒着为压迫形式(如种族歧视)作贡献而不是同它搏斗的风险。     

(某些)品德教育对自由主义民主的危害

本文以在加拿大多伦多市一大郊区开发的一个研究项目为案例,批评了北美“品德教育”的某些方面是怎样对维持一个健康的自由主义民主社会造成危害的。作为这种批评之基础的假设认为,把自由主义的动机作为一种政治理论确定下来,并且认为这种动机就表现在民主的原则和实践中,是为了解决生活在同一社会中的人们之间的(几种)冲突,而且要做到这一点,只要把公民的角色分化出来,按照这个目的进行建构即可。以此为抓手,本文把关注的焦点集中在这种观点的危险性上,认为这种观点无法区分好人和好公民这两个概念,尤其是在文化多元主义已经深入人心的背景中。     

Equal access to hospitality services for guests with mobility impairments under the Americans with Disabilities Act: Implications for the hospitality industry

The hospitality operator's obligation to comply with the ADA has provided the necessary impetus to ensure that hospitality services are provided in a non-discriminatory manner. The ADA requires modification of hospitality policies and procedures to ensure that guests with disabilities are provided services in a manner equivalent to those provided to able-bodied guests. This article provides the hospitality operator with a framework for training front-line employees and offers recommendations for analyzing how current policies and procedures could be modified in a way that limits potential liability as well as more effectively meets the needs of guests with mobility impairments.     

The link between attractiveness of “Extrabrand” attributes and the adoption of innovations

While innovators may rush to purchase many new products, most consumers are more conservative and do not want to buy into fads but purchase only those new products that are viable. How do the majority of consumers make judgments about whether they will adopt an innovation? This article examines the evaluative aspects of adoption as a means for better understanding consumer adoption and the market factors that may influence the success of an innovation. This research introduces a conceptual model that shows how consumers’ evaluation of product category attractiveness affects the adoption decision for really new products. These consumer evaluations are based on the attributes of the product category (“extrabrand” attributes) rather than brand attributes. Results from a test of the model indicate that consumers do use extrabrand attributes to assess the attractiveness of innovative new products.     

Research, development and technology transfer in the Canadian construction industry

. This article highlights the observations made and conclusions reached in a recent background study for the Science Council of Canada (Boyd & Wilson, 1975). It examines the interdependence of research and development activities associated with the building and engineering sectors of the construction industry in Canada. It also examines several important factors influencing the effectiveness of the transfer of technology into, and within, these two sectors.     

Toward a sustainable conceptualization of dependent variables in entrepreneurship research

Entrepreneurship researchers have yet to explore the full range variance that occurs in entrepreneurial value creation because we have focused almost exclusively on financial performance as the dependent variable in our research. However, such arbitrary narrowness is not supported by research, which shows entrepreneurs to not focus exclusively on income maximization. Consistent with calls for an expanded view of the consequences of entrepreneurship, we develop a typology of entrepreneurship dependent variables that supports broadening the scope of entrepreneurship research to include economic, environmental and social value. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.     

What determines early exercise of employee stock options in Australia?

Employee stock options (ESOs) are a popular way of remunerating employees. We analyse factors at the firm and option level affecting the employee's decision to exercise ESOs before they mature. Exercises over the period 1998–2004 are analysed and the key factor influencing early exercise is found to be dividends. Exercises frequently occur well before maturity, but in most cases little time value is sacrificed. Our findings have implications for the ‘fair’ valuation of ESOs in companies’ financial statements, as required by the relevant Australian accounting standard, AASB 2.     

Ethics and corporate governance: The issues raised by the Cadbury report in the United Kingdom

In the late 1980s there was a series of sensational business scandals in the United Kingdom. There was particular public outrage at the plundering of pension funds by Robert Maxwell, at the failure of auditors to expose the impending bankruptcy of the Bank of Credit and Commerce International, and at the apparently undeserved high pay raises received by senior business executives. The City of London responded by creating a special committee to examine the financial aspects of corporate governance. This paper describes the resulting Code of Best Practice produced by the Cadbury Committee. To reduce the power of executive directors in the boardroom the Code recommends a greater role for non-executive directors, changes in board operations, and a more active role for auditors. The paper reviews the various published reactions to the Cadbury Report, and concludes that the Code is unlikely to halt the incidence of business scandals in the United Kingdom.Colin Boyd teaches at the College of Commerce, University of Saskatchewan. His study of the Zeebrugge Car Ferry Disaster is published in a number of strategy and ethics case-books. In 1993/94 he was a Visiting Research Fellow at the Centre for Applied Ethics, University of British Columbia, which provided financial support for the production of this paper.     

CGE assumptions under scrutiny: uncertainty in the ethanol promotion policy in Mexico

Based on a CGE exercise of a subsidy to initiate ethanol production in Mexico, we use Monte Carlo simulations for consumer demand elasticities and ethanol cost estimates. The analysis provides three conclusions: when markets vary smoothly and predictably, Monte Carlo methods can then help to gauge the actual probability that a given program will achieve a desired outcome. Second, secondary markets may display little or no sensitivity to these parameter variations. Finally, a ‘razor’s edge’ outcome with no positive benefits if a critical parameter falls below some critical value, reveals that an economic policy may not be conducive to ‘fine tuning’ by marginal adjustments.