新型职业农民参与农村电商发展的胜任力模型

新型职业农民是乡村振兴和农村电商发展的重要力量，基于文献研究和调查访谈梳理新型职业农民参与农村电商发展的胜任力特征要素，并通过问卷调查获取样本数据，对新型职业农民参与农村电商发展的胜任力特征要素进行认同度、平均重要程度和标准偏差的分析，构建纵向以知识技能、职业素养和态度、个人品质三个层次，横向以关键核心胜任力、核心胜任力、重要胜任力和补充支撑胜任力四个维度为基准的胜任力模型，共包含22个胜任力要素。     

Effects of Personal Values on Auditor’s Ethical Decisions: A Comparison of Pakistani and Turkish Professional Auditors

The aim of this study is to investigate the effects of personal values on auditor’s ethical decision-making in two countries, namely, Pakistan and Turkey. This study is the first that empirically addresses the role of values in the ethical decision-making processes of Pakistani and Turkish Professional auditors. This study surveys a random sample of these countries' professional certified auditors to assess their value preferences and reactions to an ethical dilemma. This study measures practicing auditors' value preferences by using the Rokeach value survey (RVS), and a case study is used to measure the reactions to an ethical dilemma involving client pressure for aggressive financial reporting. This study did not find statistically significant difference between the mean values of moral intensity in these two countries. On the other hand, we found statistically significant differences between the terminal and instrumental values of the auditors in the countries studied. This study suggests that perceptions of moral intensity influenced both ethical judgments and behavioral intensions.     

浅谈新时期加强医德建设的思路

医德建设在医院管理工作中具有举足轻重的作用。本文针对医务人员的思想动态和观念转变过程中出现的消极表现,提出了医德建设的思路。     

The Effect of Implicit Moral Attitudes on Managerial Decision-Making: An Implicit Social Cognition Approach

This article concerns itself with the relationship between implicit moral cognitions and decisions in the realm of business ethics. Traditionally, business ethics research emphasized the effects of overt or␣explicit attitudes on ethical decision-making and neglected intuitive or implicit attitudes. Therefore, based on an implicit social cognition approach it is important to␣know whether implicit moral attitudes may have a substantial impact on managerial ethical decision-making processes. To test this thesis, a study with 50 participants was conducted. In this study the participants were asked to work on a deliberative managerial ethical decision-making task, in which they had to decide on one of two options. Implicit moral attitudes towards the two options were measured using the implicit association test (IAT). A semantic differential scale was used to diagnose explicit moral attitudes towards the two options. Each step taken within the deliberative decision-making process, as well the decision itself, was assessed using a scoring model-based decision analysis and a decision-making questionnaire. The results of this study show that implicit moral attitude has a great influence on the deliberative ethical decision-making process. The derived conclusion is that complex and deliberative decision-making processes in the context of business ethics can be affected by implicit social cognitions such as implicit moral attitudes.     

Assessing the Impact of Public–Private Partnerships in the Global South: The Case of the Kasur Tanneries Pollution Control Project

This paper explores the nature of the relationship between corporate social responsibility (CSR) and competitiveness. We start with the commonly held view that firm competitiveness is defined by the market. That is, the question of what are the critical competitiveness factors is answered by looking at how companies and financial analysts describe and evaluate a firm. To analyze this, we review the current state of the art on the relationship between CSR and competitiveness. Second, CSR criteria used by financial analysts is identified and compared with company valuation methods. Third, the results of a multi-stakeholder dialogue on CSR and competitiveness of the European financial sector are presented. As a conclusion, we argue that CSR and competitiveness relate through a learning and innovation cycle, where corporate values, policies and practices are permanently defined and re-defined. Thus, we propose that learning takes place as CSR is embedded in business processes, and that once it has been integrated, in turn, it generates innovative practices, and finally, competitiveness. At the end of the paper, we propose that CSR in practice consists of managing inherent paradoxes generated by the tension between CSR and business policies.     

Ethics,Power and Communities: Corporate Social Responsibility Revisited

Ally-building can be an ethical pursuit in developing sources of power for the business manager. The commitment to social responsibility is a source of power, as well as an ethical practice for corporate endeavors. Pfeffer promotes a business manager’s ability to develop effectiveness with ties to powerful others in an intra-organizational environment. This paper advances an analysis about how individuals in corporations may use an inter-organizational approach to developing sources of power through a notion of corporate social responsibility. As such, a more meaningful qualitative reciprocity between corporations and the communities in which they operate can be developed. And, this relationship develops a source of power for the individual involved in this effort. In other words, relationships with powerful others in the community could develop by revisiting CSR based on reciprocity and exchange of sustainability in a community, rather than on a notion of paternal responsibility to some particular construct in society. Denise Kleinrichert has published papers on the areas of business ethics, corporate social responsibility, and applied ethics, as well as a book and a forthcoming chapter in socio-economic history. She has a Master in Liberal Arts degree in Humanities with an emphasis in Social and Political Thought from the University of South Florida, as well as her Bachelors degree in Economics with minors in Political Science and Sociology from Indiana University. She also has extensive corporate experience in human resources and risk management. Currently, she teaches Ethics and Business and Honors Applied Ethics at University of South Florida and is finishing her Ph.D. in Philosophy at this University.     

基于保质期的保价期制度设计与食品管理制度创新

企业是推动经济发展和技术进步的中坚力量,而企业经营好坏最关键的因素是企业经营管理人才。江苏企业经营管理人才队伍已经初具规模,但人才队伍建设仍然面临着种种困难和问题,这在一定程度上阻碍了江苏企业发展和人才培养。本文对国外企业人才建设进行比较分析,对国内其他地区企业人才培养成功经验进行借鉴,同时探索江苏今后一段时期的经管人才培养对策。     

Being Good Citizens: Understanding a Mediating Mechanism of Organizational Commitment and Social Network Ties in OCBs

Given that citizenship challenges the basis and workings of the basic institutions market, state, and civil society, organizational citizenship behaviors (OCBs) become an important moral tenet found in some codes of ethical principles. This study explores service-oriented OCBs and their determinants. Three dimensions of service-oriented OCBs (loyalty, service delivery, and participation) are hypothetically influenced by distributive justice, procedural justice, personal cooperativeness, and the need for social approval through the mediation of organizational commitment. The three dimensions of OCBs are hypothetically influenced by personal cooperativeness, need for social approval, task interdependence, and outcome interdependence through the mediation of social network ties. The model is tested using data from contact employees at several financial holding companies in Taiwan. Test results reveal that the relationships between need for social approval and organizational commitment and those between task interdependence and social network ties are insignificant, whereas all other paths are significant. This study also provides managerial implications and limitations.     

浅析会计职业判断

目前会计职业判断在会计工作中的地位变得越来越重要,但我国会计工作中很多问题却影响了会计职业判断作用的发挥。文章就会计职业判断的特点对我国会计职业判断的现状进行分析,并提出提高会计职业判断水平的对策和措施。