食品安全伦理初探

食品安全问题不仅仅是一个法律、政治、经济问题,从其道德层面而言应是一个伦理问题,本文通过提出食品安全伦理概念、意义、原则、措施等对食品安全问题进行了浅要的剖析,试图从伦理道德角度对食品安全问题的解决提供一些思路。     

THE KNOWLEDGE INHERITANCE THEORY OF DISTRIBUTIVE JUSTICE

This article criticises the 'knowledge inheritance theory of distributive justice' presented by Gar Alperovitz and Lew Daly in their Unjust Deserts: How the Rich Are Taking Our Common Inheritance and Why We Should Take It Back; Wealth and Inequality in the Knowledge Economy (New York: The New Press, 2008). The authors claim that since innovation depends far more on accumulated knowledge than on any individual's contribution, most resulting wealth is deserved equally by all members of society. Their redistributive conclusion is not justified. Illegitimately applying the concept of justice to contexts where it is at best metaphorical, the 'knowledge inheritance theory' massively undervalues the role of individual intellectual activity, and relies on confusions concerning the nature of society, rights, causality, and gifts.     

Problems of Emergency Arbitration

This paper explores ethical burdens facing the economics profession which are associated with epistemic features of economic practice. Economists exert power over those they purport to serve by virtue of epistemic asymmetry between themselves and others, i.e., the intellectual monopoly they enjoy over a vitally important body of knowledge. But they also face the problem of epistemic insufficiency, which implies that they may do substantial harm as they try to do good. The paper explores the ethical entailments of the epistemic features of economics, and argues that managing the ethical challenges requires a new field of inquiry, the field of professional economic ethics, and not just a code of conduct.     

What’s in a Credo? A Critique of the Academy of Management’s Code of Ethical Conduct and Code of Ethics

The Academy of Management formally adopted a Code of Ethical Conduct in 1990. During the subsequent 15 years, almost nothing had been published about it and its value as a formal document meant to guide professional practice. Rather surprisingly then, in December 2005 an entirely new Code of Ethics was introduced by the Academy’s Board, to take effect in February 2006. Why was a new code promulgated? More broadly, what do the contents of these codes, the processes of their promulgation, and their expressed purposes, suggest about the value of such codes for similarly situated professional associations, in general? This article seeks to identify key strengths and weaknesses of the original code, begin an assessment of the potential value of the new code, and so stimulate debate. Further, not only is this a call to the members of the Academy to engage in some thoughtful debate and possible amendment of its new code, but also a caution to all such associations to take seriously the hurdles that must be jumped before any code can be developed and promulgated to worthwhile effect.     

考克斯圆桌商业原则与企业发展(英文)

考克斯圆桌商业原则,突破了旧的企业伦理观,反对企业将利润作为唯一追求,强调兼顾企业、个人、社会的新的企业伦理观。考克斯圆桌商业原则体现了一种均衡的、协调的发展观和思想。     

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。     

论服饰色彩的伦理思想价值探究

服饰色彩作为一定社会伦理的外部表现,以自己特有的物质形式表现着这些伦理观念,从而以一定文化符号的形式构建了服饰色彩伦理的道德内容和价值体系。服饰色彩的这种真假区分、善恶评价、美丑取舍内在的规定了服饰色彩伦理的价值内容,从而对人们的着装心理、着装习惯产生重大影响。     

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.     

地勘文化与地勘行业核心价值体系

十七届六中全会召开以来,文化建设的软实力作用受到广泛重视。对于地勘行业来说,制约行业发展的一个重要因素是地勘文化,而地勘行业核心价值体系的建立是关键。地勘行业核心价值体系的作用主要体现在四个方面:一是指引行业发展的方向和轨迹;二是凝聚力量,形成合力;三是形成励志的信念和决心;四是建立职业道德标准,规范行业行为。地勘行业有优良的传统,先进的文化,但同时也存在一些思想意识方面的弊端和弱点。要发展先进的行业文化,需要结合行业特点,完善制度,建立有利于引导行业健康向上的激励机制。在具体工作中,领导干部要以身作则,坚持正确的政策导向和用人准则,从每一个细节开始推进先进的理念,鼓励无私奉献、诚实守信的做法,抑制好大喜功、弄虚作假的行为,树立行业正气,让社会主义核心价值体系在地勘行业落地生根、发展繁荣。     

电算化背景下会计职业道德存在的问题及原因分析

伴随我国经济体制和社会的转型,以及会计电算化的发展,会计职业道德发生了深刻的嬗变,同时出现了较严重的会计职业道德失范现象。本文从会计执业环境对会计职业道德的影响、电算化背景下会计职业道德存在的问题和原因分析三个方面分析了当前中国会计职业道德的现状。