企业组织中特定人力资本的道德研究

道德逐渐成为现代企业组织竞争的基本条件和核心,是企业长期利润的来源之一。本文通过研究道德的载体—人力资本与道德的关系,提出动机—行为模式;通过研究对道德起更重要作用的特定人力资本道德,提出如何提高整个企业组织的道德水平并最终形成善的道德循环。     

基于博弈论的职业经理人道德风险规避分析

当代博弈论得到了长足的发展,许多的经济学家和管理学家都尝试运用博弈论的方法论来解释、分析和解决现实经济领域和管理领域所存在的种种问题。本文尝试运用现代博弈论来分析职业经理人的行为选择,通过分析说明企业出资人应该如何设计有效的激励机制来规避职业经理人的道德风险。     

Are We Sending Mixed Messages? How Philosophical Naturalism Erodes Ethical Instruction

To develop critical thinking skills, higher order ethical reasoning, a better grasp of the implications of ethical decisions, and a basis for ethical knowledge, it is necessary to explore the philosophical premises foundational to one’s ethical persuasion. No philosophical premises are more important than those pertaining to the nature of human personhood and business’ responsibility to respect the inherent value of human beings. Philosophical naturalism assigns the essence of human personhood strictly to causal interactions of physical matter. Substance dualism, on the other hand, posits both a physical aspect and an immaterial substance to personhood, interacting within the totality of each being. This paper argues for the logical superiority of substance dualism in achieving the overriding objective of discerning ethical knowledge. Substance dualism offers a better explanation – and one that more closely follows the way most people commonly experience themselves and others–than naturalism for free agency and accountability, meaningful moral standards, confidence in knowing what ethical decisions to make, and the moral drive residing in conscience. Marjorie J. Cooper (aka Caballero), Ph. D. is a Professor of Marketing in the Hankamer School of Business at Baylor University in Texas. She received her B.A. from Wheaton College in 1970, her M.B.A. from Oklahoma City University in 1977, and her Ph. D. in Business Administration from Texas A&M University in 1981. Her articles have appeared in the Journal of Marketing, Journal of Advertising, Journal of the Academy of Marketing Science, Journal of Advertising Research, Journal of Business Research, Psychology & Marketing, Journal of Professional Selling & Sales Management, Journal of Business & Industrial Marketing, Business Horizons, Journal of Promotion Management, Journal of Small Business Management, Human Systems Management, and elsewhere.     

Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis

This study used a laboratory experiment with monetary incentives to test the impact of three personal factors (moral reasoning, value orientation and risk preference), and three situational factors (the presence/absence of audits, tax inequity, and peer reporting behavior), while controlling for the impact of other demographic characteristics, on tax compliance. Analysis of Covariance (ANCOVA) reveals that all the main effects analyzed are statistically significant and robustly influence tax compliance behavior. These results highlight the importance of obtaining a proper understanding of these factors for developing effective policies for increasing the level of compliance, and indicate that standard enforcement polices based on punishment alone should be supplemented by an information system that would acquaint tax payers with the compliance level of other tax payers; reinforce the concept of fairness of the tax system among tax payers; and develop programs that enhance and appeal to a taxpayer's moral conscience and reinforce social cohesion.     

浅谈如何做好新时期的德育工作

本文通过分析新时期青年学生思想道德状况的新特点,转变观念,创新方法,采取多种措施切实提高德育工作的实效性。     

责任型领导对员工绿色行为的影响:道德反思的中介作用及同理心的调节作用

基于社会学习与情感事件理论视角,探讨了责任型领导对员工绿色行为的影响机制。通过对山东省、上海市多家企业317名人员的问卷调查,实证分析结果显示责任型领导显著正向影响员工绿色行为,道德反思在责任型领导与员工绿色行为之间起部分中介作用;同理心负向调节道德反思与员工绿色行为之间的关系,同理心越弱,道德反思对员工绿色行为的影响越显著;同理心还调节责任型领导通过道德反思影响员工绿色行为这一中介机制,同理心越弱,中介效应越显著。研究结果为责任型领导激发员工绿色行为提供了新的视角,对于增加组织的环保行为具有重要的现实意义。     

供应链企业间的委托代理分析:成因、特点及模型

从供应链协调的角度分析了供应链中委托代理问题的成因,以及供应链中委托代理的特点,并对供应链中涉及到的委托代理模型以及我们所要做的工作进行了分析总结,最后提出了供应链企业间委托代理问题的未来研究内容和关键问题。     

从当前我国金融道德失范谈加强我国金融道德规范

金融业是一个高风险行业，而其中道德风险又是造成金融风险的重要原因。近年来，金融道德风险已成为我国金融业运行中的突出问题，如何防范和化解金融道德风险，构建金融道德规范，是我国金融业当前面临的重要问题和经济金融界人士关注的一个课题。本文从当前我国金融业的现状中的失范现象提出加强金融道德规范的几项建议，从而有效防范金融道德风险，健全金融道德规范，推动我国金融业健康发展，促进社会和谐。     

风险企业的道德风险与控制权配置的模型分析

风险企业的控制权配制是在满足风险企业家激励相容和风险投资家参与约束条件下的一种相机性配置机制,它有别于 传统理论要求的"剩余索取权必须与控制权相匹配"的配置原则,能使双方在签约后根据企业绩效(或企业风险)的变动,进行相 应的权利调整,因而尽可能地解决了风险企业中的风险分担和激励问题。     

恩格斯婚姻家庭观

恩格斯的著作《家庭、私有制和国家的起源》,对于婚姻家庭的研究,有着重要的意义。在婚姻家庭的历史发展上,恩格斯认为婚姻家庭是历史发展的,具有连续性;在婚姻家庭的道德层面上,恩格斯认为人们在研究婚姻家庭时,要一分为二的看待不同时期、社会、地区的婚姻爱情观念和制度,认为婚姻家庭应该是合乎道德的,同时对资产阶级婚姻家庭进行了批判;在婚姻家庭的未来发展上,他对共产主义社会婚姻家庭也提出了自己的设想,形成了自己的婚姻家庭观。