Contents of Codes of Ethics of Professional Business Organizations in the United States

This paper reports an analysis of the content of the codes of ethics of 15 professional business organizations in the United States, representing the broad range of disciplines found in business. The analysis was conducted to identify common ethical issues faced by business professionals. It was also structured to highlight ethical issues that are either unique to or of particular importance for business professionals. No attempt is made to make value judgments about either the codes of ethics studied or of their content. General ethical values identified include honesty and integrity, general legal compliance, discreditable or harmful acts, and obligations related to social values. More business-specific issues include confidentiality, responsibilities to employers/clients, obligations to the profession, independence and objectivity, and business-specific legal and technical compliance issues.     

酒店管理专业实践教学体系的构建策略研究——基于培养学生职业情感角度

高校酒店专业学生毕业后很少愿意在酒店就职,学仅仅满足于掌握技能这一低级层面,应当更加重视培养学生的心理素质,为酒店培养爱岗敬业的专业人才。     

消防应急救援职能定位的法学思考

消防应急救援是《消防法》赋予公安消防队、专职消防队的一项法定职责。从法律规范的规定来看,消防应急救援既是政府应急救援的专业力量,也是政府应急救援的骨干力量;从法学理论的分析角度来看,消防应急救援还应当成为政府应急救援的主体力量。     

职业经理人可信行为与员工组织认同:信任与心理安全感的作用

组织认同是影响员工一系列组织行为的重要态度变量,研究其影响因素以及这些因素与组织认同间的作用机理很有现实意义。作为企业重要管理者,职业经理人的行为是影响员工组织认同度的重要因素,研究发现职业经理人可信行为与员工组织认同显著正相关,员工对经理人的认知和情感信任在二者间均发挥了部分中介作用,心理安全感对职业经理人可信行为与员工组织认同的关系起调节作用,据此提出了提升员工组织认同度的建议。     

农民专业合作社规模经济与适宜社员规模研究——以山西省为例

采用超越对数成本函数模型及确定时点SUR法,对山西省15个县市70家果蔬农民专业合作社调研分析,以资产规模小于(大于)200万元为准,将筛选出的44家合作社分成两组,分别计算其规模经济和适宜社员人数。结论为:资产规模小于200万元的合作社总体上不具有规模经济,资产规模大于200万元的合作社具有轻微规模经济。资产规模小于200万和大于200万元的合作社适宜社员人数分别为66～113人和157～176人。     

论会计职业判断质量提高的途径

会计职业判断就是会计人员在会计法律法规、会计准则、会计制度及相关法律法规约束的范围内,根据企业会计环境和经营特点,利用自己的专业知识和职业经验,对会计事项处理和财务会计报告编制应采取的原则、方法、程序等方面进行判断与选择的过程.会计职业判断反映了会计人员对某些特定情况下的不确定因素做出合理判断的能力.     

The contests for power and influence over the regulatory space within the English professional football industry, 1980–2012

This study draws on the concept of ‘regulatory space’ to analyse the evolution of financial regulation of professional football clubs in England over the past 30 years. It begins by setting out the institutional context and, in particular, the internal governance structure of the Football Association. It then discusses three periods that demonstrate how the regulatory environment is characterised and shaped by different organisations, particularly the football authorities. It concludes by arguing that appropriate financial regulation is unlikely to occur under the following four circumstances: where internal governance structures of regulatory bodies are constituted in such a way as to inhibit the process of decision-making; where powerful actors maintain control of significant financial resources and have a desire to limit financial regulation; where minor actors do not have sufficient power and leverage; and where the government is unwilling to intervene and use legislation.     

环塔里木盆地农民专业合作社发展现状探讨——以喀什地区为例

《中华人民共和国农民专业合作社法》颁布后,农民专业合作社如雨后春笋般地不断涌现。喀什农民专业合作社,发展很快,但也存在一些不足,为此应做好以下几点：统一思想,提高认识;鼓励农民专业大户建立农产品加工民营企业;加快土地产权制度改革;加强财政扶持力度;做好＂农超＂对接。     

Unapplied Ethics: On the Need For Classical Philosophy In Professional Ethics Education

The central claim of this essay is that thoseof us who teach applied ethics courses shouldconsider infusing those courses withdiscussions of central issues in classicalphilosophy, issues which lie beneath thesurface of contemporary ethical problems in theprofessions. I will argue that the current,widely-used approach of discussing traditionalethical theories as an introduction to andfoundation for such courses may not adequatelyserve what should be the overarching goal ofpre-professional ethics education which is toteach a kind of ethical thinking which is notto be identified exclusively with ethical``decision-making'. Such thinking, it will beargued, is both practical and theoretical innature and therefore has a greater breadth thanthe more delimited ethical decision-makingoften taught in applied ethics courses. In whatfollows, I will therefore advocate thatteachers include a substantive ``unapplied'component in professional ethics educationcourses. While I believe that my argument foran unapplied approach to professional ethicseducation is relevant to many professionalfields, I will focus on business ethicseducation.     

浅谈造就企业家队伍

浅谈造就企业家队伍党的十四届三中全会明确提出了“造就企业家队伍”这个具有战略意义的历史性任务。这个问题对于正在进行第二次创业的国有农场来说，具有极强的针对性和重要的指导意义。我认为，企业家是在市场经济条件下，通过创造性的劳动，从事企业组织、管理与经营...