“人心与人生”视角下的中西文化比较——浅析梁漱溟《人心与人生》

由于中西方文化固有的巨大差异,西方资本主义在中国的制度输出遭遇到了前所未有的挑战,人们对于"华盛顿共识"的关注已逐渐转向"北京共识"。作为从事中西方文化比较研究的大家,梁漱溟先生从心理学和伦理学的角度对中西文明差异做了深入比较。本文旨在以梁漱溟《人心与人生》为基础,对中西文化的精神路径及发展趋势进行分析。     

A Holistic vs. an Attribute‐based Approach to Agri‐Environmental Policy Valuation: Do Welfare Estimates Differ?

Different economic valuation methodologies can be used to value the non‐market benefits of an agri‐environmental scheme. In particular, the non‐market value can be examined by assessing the public’s willingness to pay for the policy outputs as a whole or by modelling the preferences of society for the component attributes of the rural landscape that result from the implementation of the policy. In this article we examine whether the welfare values estimated for an agri‐environmental policy are significantly different between an holistic valuation methodology (using contingent valuation) and an attribute‐based valuation methodology (choice experiment). It is argued that the valuation methodology chosen should be based on whether or not the overall objective is the valuation of the agri‐environment policy package in its entirety or the valuation of each of the policy’s distinct environmental outputs.     

政府会计国际比较:发现与启示

文章首先从会计确认和计量、财务报告、预算报告等方面,比较了盎格鲁-撒克逊国家和欧洲大陆国家的地方政府会计体系,发现国际背景下公共会计系统的主要特征仍然是会计多样性;接着从法律体系、公共部门组织、公共财务报告的特定目标、会计职业界的兴趣和构成等方面分析了会计多样性的原因和本质;最后,基于我国公共管理领域改革的现状,就如何建立并完善我国的公共部门会计体系提出建议。     

Pluralism and well-being indices

This paper advocates a variation on James Griffin's prudential value theory of well-being. Prudential value theory is consistent with various forms of pluralism. It also helps us understand how we do intra- and interpersonal comparisons of well-being. If we start from this view of well-being, I suggest we do not have a problem analogous to Arrow's impossibility result for a social welfare function: the analogous conditions are not appropiate constraints on a well-being function. The account of well-being is brought to bear on attempts made by some, particularly Dasgupta and Weale, to make international comparisons of well-being. It is argued that difficulties with such attempts occur chiefly because of disanalogies between interpersonal and international comparisons of well-being.     

Contents of Codes of Ethics of Professional Business Organizations in the United States

This paper reports an analysis of the content of the codes of ethics of 15 professional business organizations in the United States, representing the broad range of disciplines found in business. The analysis was conducted to identify common ethical issues faced by business professionals. It was also structured to highlight ethical issues that are either unique to or of particular importance for business professionals. No attempt is made to make value judgments about either the codes of ethics studied or of their content. General ethical values identified include honesty and integrity, general legal compliance, discreditable or harmful acts, and obligations related to social values. More business-specific issues include confidentiality, responsibilities to employers/clients, obligations to the profession, independence and objectivity, and business-specific legal and technical compliance issues.     

Recovering costs through price and service differentiation: Accounting for exogenous information on attribute processing strategies in airline choice

The entry of low cost airlines has thrown out a challenge to all airlines to find ways of attracting passengers, through a mix of fare discounting, greater frequency, improved flight times and no-frill's levels of on-board service. These competitive strategies have an impact on cost recovery. As airlines seek business in an increasingly heterogeneous passenger market, a greater understanding of what matters to potential passengers in choosing an airline grows in importance. Traditional studies of passenger airline choice assume that all attributes matter, but some to a lesser extent. What happens to the empirical evidence on willingness to pay when specific attributes are totally ignored by particular passengers? In this paper, we examine the impact of individual-specific attribute processing strategies (APS) on the inclusion/exclusion of attributes on the parameter estimates and behavioural outputs of models of airline service and fare level choice. Modelling practice assumes that whilst respondents may exhibit preference heterogeneity, they employ a homogenous APS with regards to how they process the presence/absence of attributes of stated choice (SC) experiments. We demonstrate how information collected exogenous of the SC experiment on whether respondents either ignored or considered each attribute of the SC task may be used in the estimation process, and how such information may be used to provide outputs that are attribute processing strategies segment specific.     

Tourism experiences vs. material purchases: Effects of eudaimonic consumption motive on consumers’ reactions to invidious comparisons

Due to easy travel information access, tourists nowadays are susceptible to invidious post-purchase comparisons (e.g. realizing a better deal after purchase), which may compromise their satisfaction and further hurt the business. To understand this less-tapped issue, particularly in a context closer to reality where people spend limited discretionary income on both tourism experiences and material possessions, this study investigates to what extent people are disturbed by invidious comparisons in tourism experiential versus material consumptions. Drawing on the experience recommendation theory and eudaimonia-hedonia literature, we propose the presence of eudaimonic consumption motive as a critical determinant of resistance to invidious comparisons. Moreover, the implicit eudaimonic motive is the key contributor to the greater resistance of tourism experiential purchases to invidious comparisons than material purchases. Findings from two experimental studies supported these propositions. This study bridges and expands both experience recommendation and eudaimonia literature, while also informs approaches for alleviating invidious comparisons.     

Optimizing service offerings using asymmetric impact-sentiment-performance analysis

Researchers refer to various theories to investigate the distinct relationships between importance, performance, and the (a)symmetric impact of service attributes on customer satisfaction (CS). However, a fully integrated model that would allow practitioners to automatically execute analyses to optimize their service offerings in a competitive landscape is missing. Previous studies widely rely on importance/performance ratings of predefined service attributes retrieved from closed-ended questionnaires, which can hardly capture the competitive landscape from the customers’ perspective. This paper introduces a novel asymmetric impact-sentiment-performance analysis (AISPA) to address these gaps by performing automated opinion mining on online reviews. Customers’ evaluations of three hotel chains serve as an example application. The impact-asymmetry of the hotel service attributes on CS, the attribute impact and performance are jointly visualized in a 3D grid. An elaborate understanding of service assessments is gained, leading to attribute prioritization and specific recommendations for optimizing future offerings.