道德自律论析

从马克思主义唯物史观出发的现代意义上的自律,是道德主体将社会道德规范内化为自我内心的道德法则(良心),并依据内心的道德法则,主动自觉自愿地遵从和践履社会道德而形成的一种稳定持久的道德品格。就其本质而言,是道德与主体的真实统一,是对主体实然道德状态的超越。道德自律与道德他律既相互区别又相互联系。     

Are consumers' financial needs and values common across cultures? Evidence from six countries

Are consumers' financial needs, and financial values, the same or different across cultures? Two studies, with student (Study 1; n = 988) and non‐student (Study 2; n = 959) participants, explore the extent of equivalence, across six countries (Brazil, Russia, China, Taiwan, Tunisia and US), in financial need belief, and financial value, measurement models. The financial need beliefs, derived from self‐determination theory (SDT) principles, include financial self‐efficacy, financial autonomy, financial community trust and support; the financial values include materialism and financial altruism. Both the financial need and financial value constructs evidence configural invariance (similar factor structure), and factor invariance among student but not non‐student samples. The financial need constructs evidence full, and the financial value constructs evidence partial, metric (factor loading) invariance. Factor covariance invariance obtains for the financial need beliefs constructs but not the financial value constructs. Finally, neither financial need nor financial value constructs evidence scalar (intercept) invariance. These results provide partial support for extending SDT's hypothesis of universal human needs to the financial domain. In contrast, the financial value constructs of altruism and materialism are largely instable across cultures, suggesting that consumer views of giving, and the role of wealth in social status, differ between countries.     

校企合作背景下大学生内在自我就业理念的塑造——以地方性应用型本科院校为例

地方性应用型本科院校学生在自我就业过程中遇到的问题包括：自我职业规划不清晰,就业教育获得途径扁平,个体自我矛盾未解决。在校企合作背景下大学生的就业指导过程中,应重视大学生个体在就业过程中的主观能动性,从引导学生进行自我认知、激励学生自我发展和促进学生自我实践等三个方面引导和帮助大学生进行内在自我就业理念的塑造,从而让每个学生获得最适合自己成长的发展机会,实现最优化的发展结果。     

公共部门员工自我效能、职业生涯复原力对职业生涯满意度的影响--基于职业生涯韧性中介效应的实证检验

基于整体和系统的角度,本文构建了职业生涯自我效能、职业生涯复原力、职业生涯韧性与职业生涯满意度关系的整合概念模型,并运用经验数据给予了实证检验。研究结果表明,公共部门员工职业生涯自我效能、职业生涯复原力、职业生涯韧性对职业生涯满意度具有显著的正向影响机制,公共部门员工职业生涯韧性对职业生涯自我效能与职业生涯满意度及职业生涯复原力与职业生涯满意度之间的关系具有中介效应。     

How to Add Philosophy Dimensions in Your Basic International Business Course

This article aims to assist professors in introducing concepts of self, philosophy, religions, the universe, existential dilemmas, etc., in their basic international business classes. Using active learning and five-member student teams, a student organized and administered conference adds a very useful dimension of knowledge sacrificing only one teaching day. The article, capitalizing on more than 25 years of international business teaching and conference experiences, provides “how-to” suggestions to organize similar events.     

基于个体的集成化供应链企业动态合作框架

以往在研究集成化供应链的企业间合作问题时,往往假设供应链的结构是稳定的.过于强调伙伴关系的稳定性,而缺乏对环境动态变化的应对措施,从而降低了各个节点企业的自治程度.不利于非线性相互作用的发生,使供应链的整体状态处于停滞.解决上述问题的对策是用个体来模拟供应链中的节点,个体处于一个集成的环境下,彼此之间通过三个相互关联的网络结构交互作用,通过Petri网采集流网络当中的必要信息,建立个体行为集,再通过神经网络学习合作策略,从而使供应链中的节点企业能够动态地产生合作方案.     

我国上市公司内部控制自我评价现状分析

随着经济的发展,内部控制已经逐渐被企业治理层所重视,从单纯的保护财产完整,发展为保证会计信息质量的重要基础。本文通过对2011年沪市披露的内部控制自我评价报告的分析,提出了一系列问题及解决方案。     

中越神话中“生态自我”的建构

中越神话是两国最早的生态伦理叙事,揭示了远古先民通过认同自然环境、民族血脉和自然万物来逐步构建东方式的生态自我:人与天一,万物一齐。这与阿伦·奈斯所提出的"生态自我"有异曲同工之妙,都主张人与自然的共荣共生。这为中越两国共建北部湾经济圈提供了指导思想和核心原则:热爱自然、睦邻友好和崇尚生命。     

Effect of Migration on Children＇s Self-esteem in Rural China

China＇s rapid economic growth has been facilitated by its large volume of rural to urban migration. China ＇s projected future development, especially increasing urbanization, implies that such migration will further intensify. However, migration does not come without cost. There are concerns about the potential negative impacts of migration on children＇s care, education, and, in particular, the self-esteem of children left behind in villages where one or both parents have out-migrated to cities. In this paper, we employ unique survey data collected from Shaanxi Province, where more than 4700 ninth grade students from 36 rural junior high schools in five counties were surveyed in late 2011. The results show that having both parents migrate into cities significantly reduced children ＂s self-esteem. The effects are also gender sensitive. Girls that had a father or both parents who had out-migrated were inclined to have lower self-esteem than boys. Moreover, our study findings indicate that parental migration decreased children ＂s self-esteem more for individuals with initial low self-esteem.     

内部控制信息披露对盈余价值相关性的影响——来自A股上市公司2007—2011年度的经验数据

利用2007—2011年A股上市公司为样本,实证检验了自愿披露的内部控制自我评价报告和鉴证报告均能够为信息使用者所辨别和利用,增强了对会计盈余数据的信任和理性应用,最终体现在对盈余价值相关性的正面影响上,且内部控制鉴证报告信息的信号传递效力强于内部控制自我评价信息。