儒家始祖形象的三种形态及其意义

传统儒家从未停止对事物根源与本质的探索。所谓"物有本末,事有终始","始"之字义常常兼具逻辑上的原初性与价值上的根本性。始祖作为生民存续之始和人道的开端,其形象隐含着重要的理论意义,更关联着儒家思想与制度的核心。本文分别从感生之祖、始封之祖、生民之祖三种形态出发,追溯始祖形象的特点,并试图通过这一讨论来理解儒家家国建构的不同模式及其基础。     

Theoretical analysis and model design of search for ecological conservation redlines based on the sensitivity assessment of ecosystem services

Most small-scale social economies are characterised by their deficiency, lack, and/or difficulty in matching natural data. Against this backdrop, this paper builds a relatively uniform theoretical framework and designs a more economical and objective method for demarcating ecological conservation redlines (ECR) based on sensitivity assessment of ecosystem services. The results show that the sensitivity assessment model designed in this study can identify sensitive zones effectively, and that the ECR in Hubei Province are well within the sensitive zones so identified. The delimited areas based on the sensitive assessment of ecosystem services have great similarities (95%) with the actual ECR areas in Hubei Province. The most ecologically important functional zones (EIFZ) can also be identified using the regional ecological sensitivity coefficient. When the threshold of EIFZ is set higher, the probability that it falls within the ecologically sensitive areas is greater and the ECR delimited by the method proposed in this study will be more reliable. Theoretically, the delimitation of ECR can be inserted at any evaluation level with a grid resolution higher than that of the land use data, which can be used as a supplement to the ECR delimitation method in ecology or geography.     

Interrogating sustainable productivism: Lessons from the ‘Almerían miracle’

Many have suggested that a new form of sustainable agricultural productivism is needed in response to the challenges to food security posed by climate change and population growth. This paper employs elements of ecological modernisation theory and focusses on sustainability challenges and solutions, as well as the knowledge networks and production rationale to assess whether the intensive horticultural industry located in the Spanish province of Almería represents sustainable productivism. The Almerían horticultural industry, lauded as an example of neo-endogenous growth, manifests a range of sustainable technologies addressing environmental impacts. Yet, we argue that Almerían horticulture represents ‘weak ecological modernisation’ and its main sustainability challenges are posed by water scarcity, a demand led production rationale and the precarious situation of family farms that at present provide a degree of economic embeddedness in this highly industrialised production model. A competitive imperative yields marketing organisations huge sway in production decision-making, and while a cost-price squeeze has driven efficiency in the use of farm inputs and product innovation, it has paradoxically made further advances in sustainable water management very difficult to achieve. Transforming the Almerían horticultural industry into a truly sustainable model of productivism would require the concerted efforts of individual farmers and marketing organisations as well as regional and local water governance institutions and land use planning. A significant obstacle to this remains the dominant normative perception that justifies groundwater abstraction on the grounds of its high economic returns and the perceived inability of small farmers to invest in desalinated water or further technological solutions.     

Space for virtue in the economics of Kenneth J. Arrow,Amartya Sen and Elinor Ostrom

Virtue ethics interprets human action as pursuing good ends through practices that develop qualities internal to those final goals. The philosophical approach has been identified as critical of economics, leading in turn to the innovative response that by viewing the market as mutually beneficial exchange, economic practice is in fact defendable on virtue ethics grounds. This defends economics using arguments drawn from virtue ethics, but there is a need also to explore space for virtue ethics within economic theory. Examining key contributions of Kenneth J. Arrow, Amartya Sen and Elinor Ostrom, the article notes that virtue ethics’ appreciation of persons’ communicability of ends is increasingly being relied upon within economics, though sometimes under different names. Its strength to interdisciplinary work between economics and philosophy lies in presenting a methodology able to capture how human beings are capable of, though not fixated on, cooperation.     

Turning corporate environmental ethics into firm performance: The role of green marketing programs

In this study, we develop a better understanding of the mechanisms by which corporate environmental ethics influences performance through the adoption of substantive actions. The empirical results of a moderated mediating analysis show that firms with higher environmental ethics are more likely to implement green marketing programs, consisting of the green production, pricing, distribution, and promotion programs and then improve firm performance. It is also observed that closure mechanism negatively moderates the mediation effect of green marketing programs because it leads to low trust and unwillingness to internal cooperation. These findings indicate that the value of corporate environmental ethics could not be determined in a vacuum, both strategy and people do matter when pursuing environmentally driven performance.     

CEO age and tax planning

This study investigates the association between CEO age and corporate tax planning. Using a sample of 11,537 firm‐year observations from the fiscal year 1997–2013, I find CEO age exerts an economically significant influence on firms’ tax policies, incremental to economic determinants identified in prior research. Specifically, CEO age is positively related to cash and GAAP effective tax rates, and negatively related to permanent book‐tax difference, suggesting that older CEOs are less likely to take actions to lower tax burden. The results hold across different model specifications and robustness tests to address potential bias arising from endogeneity, sample selection issue, and the confounding effect of CEO tenure.     

Strategies for Improving Codes of Ethics Implementation in Construction Organizations

It is necessary to reconsider the assumptions upon which the process of implementing compliance with ethical programs rests, in both theoretical and practical terms. These assumptions should hinge on organizational enablers that allow embeddedness of codes of ethics in the web of an organization's processes. This article sets out to describe an approach that will facilitate implementation of codes of ethics in construction organizations and a comprehensive literature survey approach is adopted to achieve this. The paper equally employs the application of the European Foundation for Quality Management (EFQM) model as a tool to stimulate ethical behavior in an organization, with the focus on the enabler criterion of the model. The authors discuss organizational enablers in relation to the implementation of ethical codes. The study demonstrates how ethics can be managed in an organization by proposing a framework to enhance codes of ethics embeddedness in the web of an organization. The paper indicates current research gaps and future opportunities for both academics and practitioners.     

以马斯洛需求层次理论指导会计职业道德教育

本文提出基于马斯洛需求层次理论,以＂需求实现＂保障会计职业道德教育实效,结合学生的职业生涯发展,以＂需求愿景＂构建会计职业道德约束,并提出系统重构与实施会计专业人才培养方案,为会计职业道德教育提供了新的思路与实践方向。     

The Prospect of Ethical Consulting

Ethical consulting is a critical professional activity that is very critical to the very survival of the corporate world and is thus likely to boom within the shortest possible time in the future. This predictive statement is based on the consequential effect of the bankruptcy of Ertron and WorldCom and its aftermath legislature, Sarbanes-Oxley Act （Lander, 2004）. The main issues boarder on how ethics influence organizations＇ operations and to what extend these influences can be coded and managed to enhance objectivity and minimize fraud. The methodology applied in this paper was an exploratory approach under the qualitative design. It encapsulates a thorough review of literature on the subject matter and draws inferences to address the research objectives. It was found that ethical consulting was possible and consultants venturing into the area need to be strategically diversified to enable them to design and develop customized ethical codes for the heterogeneous clientele with appropriate supporting monitoring and compliance procedures.     

Evaluating intergenerational risks

Climate policies have stochastic consequences that involve a great number of generations. This calls for evaluating social risk (what kind of societies will future people be born into) rather than individual risk (what will happen to people during their own lifetimes). We respond to this call by proposing and axiomatizing probability adjusted rank-discounted critical-level generalized utilitarianism (PARDCLU) through a key axiom ensuring that the social welfare order both is ethical and satisfies first-order stochastic dominance. PARDCLU yields a new useful perspective on intergenerational risks, is ethical in contrast to discounted utilitarianism, and avoids objections that have been raised against other ethical criteria. We show that PARDCLU handles situations with positive probability of human extinction and is linked to decision theory by yielding rank-dependent expected utilitarianism—but with additional structure—in a special case.