The composition of interest: The judaic prohibition

An interest charge is made up of an award for waiting known as the real rate of interest, a premium for risk and compensation for transaction costs. Where inflation exists the lender seeks further compensation. In order to understand the composition and evolution of different versions of the usury prohibition it is necessary to ask which components of an interest charge are prohibited by each version. The Judaic prohibition has two aspects which are of particular interest to business historians and students of usury. First, the general rule is that a reward for waiting is prohibited. This focuses on the time-based part of interest charge. Second, interest is prohibited because it amounts to placing a stumbling block before the blind. This focuses on the typical gullibility of the borrower confronted by a more expert, better funded lender. Economics confirms and enriches our understanding of these important aspects of the prohibition. They achieve this by increasing our understanding of two facts: first, that the borrower is a gullible individual subject to irrational and inconsistent behaviour; and, second, that this behaviour relates to the waiting aspect of interest which is proscribed in the prohibition. How far these insights apply to other civilisations' prohibition, particularly those which derive from the Judaic prohibition, merits further study; so also do the ethical lessons of the Mosaic rules for a globalised society based on capitalism.     

NONPROFIT EMPLOYEES' MACHIAVELLIAN PROPENSITIES

Nonprofit organizations are held to high ethical standards due to their charitable missions serving the common good. Incidents of fiscal mismanagement within the nonprofit sector make it relevant to assay the ethical principles of employees. This study examines the level of Machiavellian propensities of US nonprofit employees. Results indicate Machiavellian propensities do exist in certain nonprofit employees and these employees agree with questionable behavior. Policy makers and oversight agencies may find these results useful in developing corporate governance and accountability measures for nonprofit organizations. Furthermore, board of director members may use these results to monitor employee actions and address management training.     

企业间竞争与合作的伦理探究

企业之间在市场中既可能是竞争对手,也可能是合作伙伴。竞争是企业必须的一种经济策略,而合作则是企业在竞争条件下形成的一种战略性经济策略,无论企业采取何种经济策略———竞争或合作,其中必然涉及伦理问题。因此,在伦理意义上对竞争与合作进行研究与探讨,对企业在市场中取胜具有重要的指导意义与巨大的经济价值。     

浅谈会计从业人员职业道德建设

本文就会计从业人员职业道德建设谈点个人粗浅认识.     

会计人员职业道德修养问题探讨

造假账、会计信息失真已成为当前一个热点问题,其危害性极大。,提高会计人员职业道德修养应从八个方面入手,多方共同努力,才能实现以法理财与以德理财相结合,保证会计工作的质量和社会经济的健康发展。     

A Game-Theoretic Model of Plagiarism

The damage to a reputation has long been viewed as the main and most effective deterrent against plagiarism among professional economists. We show that it is rational for individuals in the economics profession who want to plagiarize to engage in this activity given current incentives. Recent research concerning plagiarism in the economics profession has highlighted the frequency that instances of plagiarism have occurred. Our paper shows how it is possible given current incentives in the profession for these instances to go unreported therefore removing the threat of damage to a plagiarist’s reputation. We also discuss the harm that such actions cause to the original author and to the profession as a whole.     

论和谐社会的经济伦理道德

经济伦理道德是和谐社会的秩序内核。市场经济伦理道德的内容包括了公平竞争、权利意识、职业道德、诚信原则和社会责任等方面。而伦理道德的构建过程既是一个市场经济内在逻辑发展和传统道德自然的演化过程,也是一个社会自觉的建设过程,包括市场竞争机制更完善和市场信息更充分。     

What Plato Knew About Enron

This paper applies Plato’s cave allegory to Enron’s success and downfall. Plato’s famous tale of cave dwellers illustrates the different levels of truth and understanding. These levels include images, the sources of images, and the ultimate reality behind both. The paper first describes these levels of perception as they apply to Plato’s cave dwellers and then provides a brief history of the rise of Enron. Then we apply Plato’s levels of understanding to Enron, showing how the company created its image and presented information to support that image, and how the public eventually emerged from the cave to realize the truth about Enron’s actual accounting practices and financial state, which led to the corporation’s downfall. We find Plato’s allegory both useful in analyzing the relationship between Enron and the public and instructive about the power and moral responsibility of Enron’s executives.     

教育管理控制职能中的伦理问题探析

控制是教育管理的一项基本职能,它是指管理者为了保证实际工作与计划一致,有效实现目标而采取的管理活动。教育管理存在于复杂多变的社会环境之中,常常受到不确定因素的影响,干扰管理工作的正常开展,从而影响计划的执行、组织的运转及目标的实现,所以必须对教育管理活动进行有效的控制,以保证管理决策与目标计划得以实现,保证组织持续稳定发展。伦理属性是教育管理的重要属性之一,伦理性的要求自然也贯穿于教育管理控制职能的始终。     

论图书馆人的图书馆精神

图书馆职业精神是图书馆工作实践中稳定的行为风尚。新时期赋予它新的内涵，应是公仆精神、科学精神、人文精神、进取精神、创新精神等的有机结合。构成稳定的图书馆职业思想行为风尚，树立和弘扬图书馆精神，是图书馆事业永远发展进步的科学保障。