The Significance of Gender in Predicting the Cognitive Moral Development of Business Practitioners Using the Sociomoral Reflection Objective Measure

This study constitutes a contribution to the discussion about moral reasoning in business. Kohlberg’s (1971, in Cognitive Development and Epistemology (Academic Press, New York), 1976, in Moral Development and Behavior: Theory and Research and Social Issues (Holt, Rienhart and Winston, New York)) cognitive moral development (CMD) theory is one explanation of moral reasoning. One unresolved debate on the topic of CMD is the charge that Kohlbergian-type CMD theory is gender biased. This research puts forth the proposal that the issue may be elucidated by exposing an ambiguity in “gender” (Borna and White: 2003, Journal of Business Ethics 47, 89–99; Gentile: 1993, Psychological Science 4(2), 120–122; Unger: 1979, American Psychologist 34(11), 1085–1094). We use the Sociomoral Reflective Objective Measure (SROM) to measure CMD and the Bem Sex Role Inventory (BSRI) to measure gender as a psychosocial concept, rather than as a biological classification. The results of our study indicate that high femininity, measured as a psychosocial attribute, is associated with significantly lower Kohlbergian-type CMD scores among business practitioners. Sex moderates the effect of gender on CMD, but only indirectly. Our research also reveals that education plays a significant moderating role in the relationship between gender and moral reasoning. In addition, age has a significant direct effect on CMD scores of business practitioners. Beverly Kracher is an Associate Professor of Business Ethics & Society in the College of Business Administration at Creighton University. Her research areas include moral reasoning in business, e-commerece ethics & online trust, business ethics pedagogy, and business & the environment. Her research appears in Journal of Business Ethics, Business Ethics Quarterly, Business & Society, International Journal of Human-Computer Studies, Teaching Business Ethics, Interdisciplinary Environmental Review and more. Robert P. Marble is an Associate Professor of Decision Sciences in the College of Business Administration at Creighton University. His research is in the areas of information systems implementation, artificial intelligence, and statistical modeling of business processes. He has published in such journals as the European Journal of Information Systems and Information & Management.     

论现代绿色物流管理面对的问题与策略

随着经济的发展,环境恶化程度日益加深,现代物流活动作为经济活动的一部分,也同样面临环境问题,为保证社会实现协调可持续的发展,进行绿色物流管理成为今后物流关注的新焦点,明确了绿色物流的内涵和推行的必要性,并着重探讨了实施现代绿色物流管理的有效措施及途径.     

中国出口贸易的技术结构及其变迁:1980-2003

本文旨在构建一套测度出口贸易技术结构的方法,并在SITC三位码分类水平下,从国际比较的角度,分析改革开放以来中国出口贸易的技术结构及其变迁。第一,本文建立了测度产品技术含量的一个指标,进而提出一套分析经济体出口贸易的技术结构的新方法;第二,利用本文提出的分析工具,通过国际比较,从多个方面分析了1980—2003年中国出口贸易的技术结构,结果表明:改革开放以来,中国出口贸易的整体水平得到了很大提高,但仅表现出微弱的向世界水平收敛的趋势;中国出口贸易的技术结构高度没有显著提高,但在不同时期表现出不同的趋势;中国出口贸易的技术结构分布发生了与众不同的重大变化。     

欧元区自救措施缺陷解析

欧元国家的自救措施目前看来虽取得了一定的效果,挽救欧元于将倾,但这些措施中具有明显的缺陷,故欧元的前景依然不甚明朗.本文认为欧元国家自救措施的缺陷有:系统风险未能分散;各国利益博弈特征明显;自救措施的指导思路存在利己性和狭隘性,使自救行动陷入进退两难境地而未能解决欧元区根本问题.     

Valuing spread options with counterparty risk and jump risk

In this paper, we investigate spread options with counterparty risk in a jump-diffusion model. Due to the fact that there is no closed-form formula of spread options with counterparty risk, we obtain analytical expressions of lower and upper bounds by employing the measure-change technique. Finally, we numerically check the accuracy of the bounds and analyze the impacts of counterparty risk and jump risk on spread option prices.     

后配额时代我国应对欧盟对华纺织品特保措施之法律对策

后配额时代,欧美实施的对华纺织品特保措施对中国纺织业的影响是巨大的.因而必须从国际法的视角对欧盟对华纺织品特保措施立法进行系统分析,找出其对我国纺织品出口贸易的危害,并在此基础上,从操作、诉讼、规则和立法等四个层面提出我国应对欧盟对华纺织品特保措施的法律策略.     

中国保险业SBM效率实证分析——基于修正的三阶段DEA模型

利用修正的三阶段DEA法,实证评估2005～2007年中国保险业的SBM效率。研究表明：若忽略松弛量的影响,对外生环境变量和随机误差因素不作控制,不仅会低估保险公司的经营效率,而且还会使估计出的不同保险公司的效率相对值发生偏误;在对环境因素和随机误差进行调整后,2005～2007年保险业整体的平均SBM效率值达到0.76,比调整前上升25%;市场份额、规模、成立年数、资本结构都是对中国保险业SBM效率产生显著影响的主要环境因素。     

Modeling and monitoring risk acceptability in markets: The case of the credit default swap market

Minimal discounted distorted expectations across a range of stress levels are employed to model risk acceptability in markets. Interactions between discounting and stress levels used in measure changes are accommodated by lowering discount rates for the higher stress levels. Acceptability parameters represent a maximal and minimal discount rate, a maximal stress level and the speed of rate reduction in response to stress. An explicit model relating credit default swap (CDS) prices to default probabilities is formulated with a view to making the default risk market acceptable. Data on CDS prices and default probabilities for the six major US banks obtained from the Risk Management Institute of the National University of Singapore is employed to estimate parameters defining acceptability and the movements in market implied recovery rates. We observe that the financial crisis saw an increase in the maximal discount rate and its spread over the minimal rate along with an increase in the maximal stress level being demanded for acceptability and a stable pattern for the speed of rate adjustment through the period. The maximal rate, rate spread and stress levels have come down but with periods in the interim where they have peaked as they did in the crisis. Recovery rates have oscillated and they did fall substantially but have recovered towards 40 percent near the end of the period.     

浅议如何提高商业银行内部审计质量管理水平

商业银行内审部门要达到持续取得审计成果,增加商业银行价值的目标,就必须持续提高内部审计质量管理水平,通过对商业银行价值创造性审计管理刚刚起步、风险评估技术和流程提升空间巨大、审计报告风险反映的全面性和形式有待完善、跟踪审计整改标准和机制形式重于实质等现状进行分析,提出提高服务意识、加强政策导向、完善审计规范,提高审计计划风险评估技术和建立审计项目的风险评估流程,全面反映风险和拓展报告形式,制定分类整改标准、完善系统性整改机制、修正整改考核体制的改进思路。     

当代大学生心理状况调查及对策研究

针对大学生心理状况出现的一些问题,提出一些可行性的建议,帮助培养其良好的心理品质,从而有效地预防和缓解大学生的心理问题,促进其身心健康发展。