体验经济与旅游职业道德

体验经济时代的旅游业与服务经济时代的旅游业有许多变化，其中最大的变化是游客由过去获得服务改变为得到体验。这一变化，必然要求旅游职业道德也发生相应的变化，有一个相应的提高，惟有这样，旅游业才能适应体验经济的发展，满足游客获得体验的需要。     

论注册会计师职业道德建设

中国注册会计师事业发展迅速 ,但是 ,注册会计师职业道德现状不尽人意 ,职业道德问题在诸多审计案件中引起业内外人士的普遍关注。因此 ,应当加强职业道德准则建设 ,重视“软环境”建设 ,加强执业监督 ,走横向联合之路     

管子学派立法理论探析

管子学派以“法天合德”作为政权立法的法理依据;以社会发展规律、社会成员的一般知识水准和行为习惯作为立法的现实依据。管子学派将法律分为九类并界定了各自的特征;提出了详细的立法调查提纲和立法论证原则;确定了严格的法律颁布程序;论证了法律语言的具体要求。管子学派的立法理论影响了中国封建政权的立法活动。     

The perceiver’s social role and a risk’s causal structure as determinants of environmental risk evaluation

We present a dual-process risk perception model that integrates cognitive and emotional as well as consequentialist and deontological components by distinguishing between two modes of evaluative processing: (a) a consequentialist evaluation that focuses on potential consequences and (b) a deontological evaluation that focuses on moral values. Each of these two modes is assumed to trigger specific cognitive evaluations, specific emotions, and specific behavioral tendencies concerning a perceived risk. We conducted an experiment (N = 270) that tested whether the relative dominance of the two evaluative modes would depend on the causal structure of the environmental risk being evaluated and on the social role of the evaluator. Three types of causal structure were varied by providing scenario information: (a) anthropogenic risks that endanger only nature, (b) naturally caused risks with potential harmful consequences for humans, and (c) anthropogenic risks that may harm humans. Participants evaluated each scenario from the perspective of one of three social roles: mayor, expecting parent, and environmental activist. For each scenario, participants specified their focus and evaluated the event’s morality and perceived risk, the intensity of specific emotions, and their preferences for prospective behaviors. Results showed that the consequentialist evaluation was generally stronger than the deontological evaluation and was less affected by the experimental manipulations. The deontological evaluation was substantially affected by the risk’s causal structure. It was stronger for anthropogenic than for natural causation; risks caused by humans were associated with greater perceived moral blameworthiness, more intense morality-based emotions (e.g. outrage), and a stronger tendency to perform agent-related behaviors (e.g. aggression) than naturally occurring risks. The effect of the social role was less pronounced than that of the causal structure. Furthermore, the effect of an evaluative focus on behavior was fully mediated by emotions for deontological evaluations and partially mediated for consequentialist evaluations. The implications for environmental risk perception and communication are discussed.     

中国传统道德的现代转换

我国新生的市场经济道德必须得到传统文化的支撑才能真正成为现实社会秩序的调节者和维护者。传统道德中的许多范畴能够为现代市场经济道德体系的建立提供宝贵的思想资料。义利观上,可以将传统的见利思义、以义制利转换成追求个人正当利益的现代市场经济道德。诚信观上,将传统的忠信、信义转换成现代公民诚信道德。     

微观经济行为的道德性研究

经济与道德是一个问题的两个方面,在市场经济的条件下,经济与道德之间的逻辑关联尤为显现。对此应对二者本身作价值论证。从微观经济的视角分析经济活动中的道德问题,说明经济与道德在价值层面是辩证统一、互为依存的,市场经济也是道德经济,所以推进社会主义市场经济的健康运行和发展,必须要建立起与之对应的道德上层建筑。     

2011年部分国家国民道德指数排名研究

根据已构建的国民道德指数指标体系和相关数据对2011世界部分国家的国民道德指数进行统计,并将统计结果与2010年的数据比较分析,得出如下结论:2010年和2011年的国民道德指数排名相对稳定,其中清廉指数对2011年国民道德指数影响较2010年高。     

基于道德伦理的国美控制权之争分析

现代公司治理的重要问题之一就是控制权的配置,陈晓和黄光裕两方在2010年国美电器的控制权争夺过程中除了资本和股权较量之外,抢占道德的制高点以获取投资者和媒体舆论的支持也是双方口诛笔伐攻击对方的重要手段。本文从道德伦理的角度分析陈晓和黄光裕双方的行为,比较了双方所声称的控制权配置模式所依据的公司治理理论,认为相对均衡的控制权配置应该保证股东和经理人的交易和收益分配具有激励兼容的特质,保证企业成员在追求各自利益的同时实现利他的共赢。但是,当前的控制权配置体现了股东和资本的意志,道义上的批判和道德责任不能决定控制权的配置,也不能仅仅凭借道德约束来建立现代企业制度和完善公司治理结构。     

弘扬生态公德 建设生态文明

建设生态文明是中共十七大对有中国特色社会主义理论体系的新发展。要建设生态文明,必须大力提倡弘扬爱护环境,节约资源的生态公德。生态公德主要包括:珍惜资源,保护生态;尊重生命,爱护生态;发展经济,协调生态;爱惜水源,呵护生态;广泛宣传.心系生态。人人明了生态公德,人人遵守生态公德,事事以生态为先,时时以生态为念,生态文明的大厦才能高高建起。