Differential Association, Multiple Normative Standards, and the Increasing Incidence of Corporate Deviance inan Era of Globalization

This paper examines with the use of aggregate data from the U.S. Department of Justicethe extent of contemporary white-collar crime as a consequence of multiple normative standards existing within corporations. Given the implications of globalization, the desire for increased profits, and the declining role of regulatory agencies across much of the world (save for Europe, Japan, Mexico and India), paper suggests that the incidence of corporate deviance is likely to increase in the foreseeable future.     

基于发展核电的生态经济价值及其伦理思考

发展核电、开发利用核能充满复杂而多层次的价值矛盾，在巨大的生态与经济利益和风险之间．核电对生态环境及人类安全的威胁问题倍受社会各界的关注．并由此引发了一系列价值难题和伦理争论，成为影响核电发展的关键。核电的安全、可持续发展不仅仅是技术问题，还涉及一系列的伦理问题，要保证核电可持续发展并有益于生态环境保护且不损害人类利益，不能犯“技术决定论”的错误．必须辅之以伦理之轨。伦理之轨通过深入核电发展链的各个环节．对核电发展进行伦理价值观的批判和引导．参与战略选择使之得以规约．并保障核电发展有益于人类合的目的性价值得以实现。     

地勘文化与地勘行业核心价值体系

十七届六中全会召开以来,文化建设的软实力作用受到广泛重视。对于地勘行业来说,制约行业发展的一个重要因素是地勘文化,而地勘行业核心价值体系的建立是关键。地勘行业核心价值体系的作用主要体现在四个方面:一是指引行业发展的方向和轨迹;二是凝聚力量,形成合力;三是形成励志的信念和决心;四是建立职业道德标准,规范行业行为。地勘行业有优良的传统,先进的文化,但同时也存在一些思想意识方面的弊端和弱点。要发展先进的行业文化,需要结合行业特点,完善制度,建立有利于引导行业健康向上的激励机制。在具体工作中,领导干部要以身作则,坚持正确的政策导向和用人准则,从每一个细节开始推进先进的理念,鼓励无私奉献、诚实守信的做法,抑制好大喜功、弄虚作假的行为,树立行业正气,让社会主义核心价值体系在地勘行业落地生根、发展繁荣。     

Institutional Impediments to Voluntary Ethics Measurement Systems

In this paper, we argue that calls for widespread implementation of ethics measurement systems would be better informed by institutional economic analysis. Specifically, we assert that proponents of such systems must first recognize and understand the institutions that potentially impede such efforts. We identify two potential institutional impediments to measuring ethics and social responsibility. First, we suggest that neoclassical economics, supported by traditional business education and legal precedent, serves to reinforce the notion that shareholders are the primary corporate constituency group. Such an emphasis on the needs of shareholders severely hinders implementation of measurement systems that address the needs of multiple stakeholder groups. Second, we argue that the threat of litigation may constrain corporate managers from measuring and considering ethics and corporate social responsibility matters. In particular, managers may be reluctant to quantify various ethical concerns if the resulting measurements could be used as evidence against the corporation in a lawsuit.     

Towards a Design Science of Ethical Decision Support

Ethical decision making involves complex emotional, cognitive, social, and philosophical challenges. Even if someone wants to be ethical, he or she may not have clearly articulated what that means, or know how to go about making a decision consistent with his or her values. Information technology may be able to help. A decision support system could offer individuals and groups some guidance, assisting them in making a decision that reflects their underlying values. The first step towards a design science of ethical decision support is to develop a theoretical base on which first-generation systems can be built. This paper brings together work in cognitive, social and moral psychology, information systems, and philosophy relevant to ethical decision making. Attributes of a system that would support ethical decision making are described.     

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。     

Wisdom Paradigms for the Enhancement of Ethical and Profitable Business Practices

Many organizations continually search for new business models and ways to conduct business ethically, yet profitably. Kirk Cheyfitz (2003) proclaims that organizations should not waste time trying to create new business models because the rules of commerce never change. Instead of searching for new business models, organizations can improve business practices by looking at different paradigms or mental models for seeing how to build practices that lead to long-term success. The employment elements of wisdom as paradigms for developing sound structures and practices that will encourage management behaviors that are ethical and lead to profitability. First, a theory of wisdom is developed. Then, the elements of wisdom are applied to the design of a general business structure and to refocusing some basic business practices.     

公共事业组织伦理制度化与路径分析

公共事业组织的伦理建设,不能仅仅依靠道德自律或道德教化来影响公共事业组织成员的行为选择。日益严重的公共事业组织伦理失范现象表明,传统道德自律或道德教化对公共事业组织成员缺乏控制力。公共事业组织伦理的提升与重建必须通过制度化建设来实现。制度化是公共事业组织伦理建设的重要价值取向。公共事业组织伦理的制度化,应着重从树立正确理念、合理划分层次、构建立法体系、强化监督机制这四层路径来推进。     

论企业内部会计控制与会计伦理

会计伦理是企业内部会计控制的组成部分。企业既要加强内部会计控制的制度安排和执行,通过不相容职务相分离等措施来进行内部会计控制,又要重视会计伦理建设,依靠伦理道德的力量,＂以制度控制＂与＂以德控制＂相结合,才能达到良好的内部会计控制效果。     

论和谐社会的经济伦理道德

经济伦理道德是和谐社会的秩序内核。市场经济伦理道德的内容包括了公平竞争、权利意识、职业道德、诚信原则和社会责任等方面。而伦理道德的构建过程既是一个市场经济内在逻辑发展和传统道德自然的演化过程,也是一个社会自觉的建设过程,包括市场竞争机制更完善和市场信息更充分。