高职院校职业道德教育方式研究

中国的职业道德教育方式与西方发达国家相比较为滞后。为培养高素质的劳动者,高职院校应该本着以人为本,讲求实用的原则,努力深化对职业道德教育的理解,不断探索内化的,系统的职业道德教育方式。     

长江三角洲经济区发展战略探究——借鉴欧洲莱茵河流域经济发展的经验

长江三角洲地区是我国经济发展的先导区域,其发展成功与否决定着能否实现中华民族的复兴。本文通过对欧洲莱茵河流域和长江三角洲地区经济发展的对比分析,提出了若干长江三角洲经济区的发展战略。     

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.     

浅谈会计人员职业道德

近年来随着市场经济的快速发展和会计改革的不断深入,在会计工作中,遇到了一些新的问题,由于会计人员职业道德意识淡薄、造成会计人员造假事件屡屡发生、致使会计信息失真的现象也越来越严重,给国家经济带来重大损失,因此,加强会计职业道德建设已势在必行。     

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。     

试论现代管理的伦理意蕴

现代管理之中蕴涵着深刻的伦理内涵。具体表现在:现代管理的产生蕴涵丰富的伦理背景;现代管理的伦理本质是特殊的道德关系;现代管理的目标是和谐;现代管理必须遵循真实、诚信、平等的原则。     

和谐生态伦理的经济学思考

随着世界生态环境危机的日益加剧,传统生态伦理观的经济学缺陷越来越明显.和谐生态伦理作为使经济社会可持续发展的新的生态伦理观念,它的存在是有经济学依据的.这种经济学依据可以从和谐生态伦理的内涵以及和谐生态伦理与实践的关系两个方面解读出来.和谐生态伦理的基本主张所蕴涵的经济学内涵使我们对它的存在不仅不能怀疑,而且要对和谐生态伦理发展的经济学思路作认真的思考.     

Keeping Public Institutions Invested in Tobacco

Increasingly through the 1990s, tobacco control advocates questioned the practice of public institutions investing in tobacco company stocks. The questioning was framed in at least three ways. First, is it ethical to fund public expenditures with profits from a product that causes addiction and disease? Second, is it sound social policy to derive public income from a product that increases healthcare costs and reduces worker productivity? Finally, is it sound fiscal policy to invest in an historically profitable industry facing multiplying legal and regulatory challenges? While the tobacco industry preferred to restrict discussion to the fiscal question, and offered an affirmative answer, its position was weakened by depressed stock prices brought on by actions of the industry as much as by tobacco control activism. As part of a campaign to restore its credibility as an investment vehicle with public fund managers, Philip Morris (PM) commissioned a report from the influential investment managers/advisors Wilshire Associates. However, Wilshire had only recently conducted such a study for the Washington State Investment Board (WSIB), assuring the board that the value tobacco stocks added to an investment portfolio – if any – was too small to be measured. Nonetheless, within a year, Wilshire produced a report for PM which appeared to laud the investment value of tobacco and to dismiss tobacco-excluded investment alternatives. This paper examines how Wilshire produced apparently diametrically opposed reports for clients with different interests. It reveals a pattern of potential conflicts of interest among tobacco companies, financial analysis firms, investment authorities, and institutional fund managers. It demonstrates substantial violations of two generally accepted ethical principles of business consulting: veracity and transparency.     

私利与公益的协调是可能的吗——斯蒂芬·杨“道德资本主义”经济伦理观解析

经济伦理学要追求私利与公益的和谐的、协调的统一。斯蒂芬.杨提出以道德资本主义的经济伦理观来有效协调两者的关系,对人们颇有启发。道德资本主义提倡将私利投入公益,践行者要有＂考虑整体的自我利益＂的意识。现实经济生活中有效地结合了私利与公益的成功企业,对于终结贫困的重大价值,道德资本主义本身所具有的最佳结合了超越性之理想与现实性之欲念的特点等为道德资本主义提供了可能性。考克斯原则是目前全球范围内践行道德资本主义的范例。但是,道德资本主义要真正落到实处还必须大力培养有原则的商业领导。