Strategies for Improving Codes of Ethics Implementation in Construction Organizations

It is necessary to reconsider the assumptions upon which the process of implementing compliance with ethical programs rests, in both theoretical and practical terms. These assumptions should hinge on organizational enablers that allow embeddedness of codes of ethics in the web of an organization's processes. This article sets out to describe an approach that will facilitate implementation of codes of ethics in construction organizations and a comprehensive literature survey approach is adopted to achieve this. The paper equally employs the application of the European Foundation for Quality Management (EFQM) model as a tool to stimulate ethical behavior in an organization, with the focus on the enabler criterion of the model. The authors discuss organizational enablers in relation to the implementation of ethical codes. The study demonstrates how ethics can be managed in an organization by proposing a framework to enhance codes of ethics embeddedness in the web of an organization. The paper indicates current research gaps and future opportunities for both academics and practitioners.     

Knowing your boundaries: Integration opportunities in international professional service firms

This study presents three different business models (continuous, repetitious, and unique) identified in international professional service firms that pursue a transnational strategy. These business models have varying opportunities for global integration. We extend the integration–responsiveness framework by offering a framework for analyzing how to balance global integration with local responsiveness when pursuing a transnational strategy. By identifying the content, structure, and governance transactions of the three business models, we can determine when to pursue headquarters-initiated global integration and when to choose strategies that ensure local responsiveness and subsidiary competitiveness in local markets.     

以马斯洛需求层次理论指导会计职业道德教育

本文提出基于马斯洛需求层次理论,以＂需求实现＂保障会计职业道德教育实效,结合学生的职业生涯发展,以＂需求愿景＂构建会计职业道德约束,并提出系统重构与实施会计专业人才培养方案,为会计职业道德教育提供了新的思路与实践方向。     

The Prospect of Ethical Consulting

Ethical consulting is a critical professional activity that is very critical to the very survival of the corporate world and is thus likely to boom within the shortest possible time in the future. This predictive statement is based on the consequential effect of the bankruptcy of Ertron and WorldCom and its aftermath legislature, Sarbanes-Oxley Act （Lander, 2004）. The main issues boarder on how ethics influence organizations＇ operations and to what extend these influences can be coded and managed to enhance objectivity and minimize fraud. The methodology applied in this paper was an exploratory approach under the qualitative design. It encapsulates a thorough review of literature on the subject matter and draws inferences to address the research objectives. It was found that ethical consulting was possible and consultants venturing into the area need to be strategically diversified to enable them to design and develop customized ethical codes for the heterogeneous clientele with appropriate supporting monitoring and compliance procedures.     

Evaluating intergenerational risks

Climate policies have stochastic consequences that involve a great number of generations. This calls for evaluating social risk (what kind of societies will future people be born into) rather than individual risk (what will happen to people during their own lifetimes). We respond to this call by proposing and axiomatizing probability adjusted rank-discounted critical-level generalized utilitarianism (PARDCLU) through a key axiom ensuring that the social welfare order both is ethical and satisfies first-order stochastic dominance. PARDCLU yields a new useful perspective on intergenerational risks, is ethical in contrast to discounted utilitarianism, and avoids objections that have been raised against other ethical criteria. We show that PARDCLU handles situations with positive probability of human extinction and is linked to decision theory by yielding rank-dependent expected utilitarianism—but with additional structure—in a special case.     

空中乘务专业认同测量模型及其实证研究

综合采用文献分析与深度访谈，提出了空中乘务专业认同四维度测量模型，它包括：专业教学、专业前景、专业意识及专业发展。开发并验证了用于测量空中乘务专业认同的量表。实证结果表明：开发的量表具有良好的信效度。对开展空中乘务专业认同优化管理提供参考依据。     

高职院校职业道德教育方式研究

中国的职业道德教育方式与西方发达国家相比较为滞后。为培养高素质的劳动者,高职院校应该本着以人为本,讲求实用的原则,努力深化对职业道德教育的理解,不断探索内化的,系统的职业道德教育方式。     

税务专业硕士(MT)培养模式创新研究

税务专业硕士(MT)培养尚处于摸索和起步阶段。文章从MT教育的逻辑起点即环境分析入手,以国内35家MT培养单位为研究对象,认为受传统学术型研究生"重科研轻实践"培养观念的影响,MT教育的发展遇到了很多困难,培养效果与预期目标之间存在较大差距。Boyer理论从拓宽的学术内涵看待专业硕士的培养,有助于正确推动MT教育的发展,满足我国经济社会发展对高级涉税人才的需求。     

辅导员实践交流社区对提升辅导员专业素养的作用初探

本文试图探索利用建立辅导员实践交流社区的方式逐渐提升辅导员的专业素养,首先介绍了辅导员实践交流社区的概念与内涵,其次从四个方面分析了其对提升辅导员专业素养的作用。     

浅谈校企合作对物联网专业建设的影响

随着近几年物联网的飞速发展,导致此方面人才奇缺。青岛农业大学以校企合作办学模式新增了物联网专业,以期为物联网的发展输送人才。本文阐述了校企合作办学模式在课程建设、师资建设、教材建设、实训和就业等方面给我校的物联网专业建设带来的积极影响以及对科研的促进。