佛教生态伦理观与生态旅游开发

佛教蕴含着丰富而深刻的生态伦理思想,佛教生态伦理观的基本特征集中表现在它的整体观、无我论、生命观、净土观以及日常的生态实践方面。佛教生态文化尽管存在不少的历史局限性,但是它留下的关于人与自然和谐相处的丰富经验和深刻智慧,为人类建设生态文明提供了宝贵的资源,对于旅游开发来说,还是有很多值得挖掘和利用的文化资源。     

浅析会计行业的职业道德建设

会计职业道德是会计人员从事会计工作应遵循的道德标准.本文探讨了会计行业的职业道德的定义和现状、会计职业道德建设工作的重要意义及基本方法.     

员工隐性人力资本的形成及对工作绩效的影响——基于我国民营制造企业的调查

本文旨在探讨员工隐性人力资本的形成及其对工作绩效的影响,并基于OLS和有序Probit模型进行实证检验。通过对我国民营制造企业员工的调查发现,个人教育程度、人力资源管理状况、组织结构特性和企业文化影响员工隐性人力资本的形成和工作绩效;教育程度与工作绩效负相关,沟通机制与工作绩效正相关,这意味着如果要提高员工中较高学历劳...     

先秦与古希腊美德伦理思想比较研究

要正确认识和科学比较中西方美德伦理思想,就不能不首先把探究的视野投向现代美德理论的源头——先秦与古希腊。先秦与古希腊美德伦理思想的生长、损益有彼此不同的社会历史背景,其基本思想内容各具特色。尽管作为时代的产物,二者必然带有那个时代的印记和阶级的局限,但是都有一定的合理性,为今天提供了历史的、精神的道德资源,对建设现代美德伦理体系具有鲜活的启示意义。     

Are We Sending Mixed Messages? How Philosophical Naturalism Erodes Ethical Instruction

To develop critical thinking skills, higher order ethical reasoning, a better grasp of the implications of ethical decisions, and a basis for ethical knowledge, it is necessary to explore the philosophical premises foundational to one’s ethical persuasion. No philosophical premises are more important than those pertaining to the nature of human personhood and business’ responsibility to respect the inherent value of human beings. Philosophical naturalism assigns the essence of human personhood strictly to causal interactions of physical matter. Substance dualism, on the other hand, posits both a physical aspect and an immaterial substance to personhood, interacting within the totality of each being. This paper argues for the logical superiority of substance dualism in achieving the overriding objective of discerning ethical knowledge. Substance dualism offers a better explanation – and one that more closely follows the way most people commonly experience themselves and others–than naturalism for free agency and accountability, meaningful moral standards, confidence in knowing what ethical decisions to make, and the moral drive residing in conscience. Marjorie J. Cooper (aka Caballero), Ph. D. is a Professor of Marketing in the Hankamer School of Business at Baylor University in Texas. She received her B.A. from Wheaton College in 1970, her M.B.A. from Oklahoma City University in 1977, and her Ph. D. in Business Administration from Texas A&M University in 1981. Her articles have appeared in the Journal of Marketing, Journal of Advertising, Journal of the Academy of Marketing Science, Journal of Advertising Research, Journal of Business Research, Psychology & Marketing, Journal of Professional Selling & Sales Management, Journal of Business & Industrial Marketing, Business Horizons, Journal of Promotion Management, Journal of Small Business Management, Human Systems Management, and elsewhere.     

Ethics in Global Business and in a Plural Society

The contemporary confluence of globalization and ethical pluralism is at the origin of many ethical challenges that confront business nowadays, both in practice and in theory. One of the challenges arising from the development of globalization has to do with respect for cultural diversity. It is often said that the success of economic globalization tends towards social and cultural homogeneity. To the extent that cultural diversity is usually seen as a valuable reality, that global trend seems to contradict our efforts to respect ethical pluralism, both personal and cultural, within society. In this paper I argue that (a) ethical minimalism, despite its emphasis on tolerance and justice, does not take pluralism seriously into account in present-day society, and (b) ethical minimalism is not suited to balancing the homogenizing trend of globalization. Certainly ethical norms are necessary, but by no means are they sufficient in themselves to encourage either justice or tolerance; nor are they sufficient to inspire and encourage good practices and sound regulations. Instead, virtue-based ethics has the capacity of inspiring and encouraging good practices. Particularly, virtue-based ethics is able to inspire a serious dialogue about ethical and legal issues both in the public arena and within organizations.     

论土地生态伦理及生态文明

土地生态伦理把人的行为准则和道德规范，从人与人的领域扩大到人与土地生态系统的领域，通过伦理道德的约束力来规范土地资源利用行为。由于土地生态伦理观的实现，依赖于土地生态文明的发展，依据土地生态伦理的基本思想，以及土地生态伦理的原则与价值取向，提出土地生态文明的基本认识与主张。     

基于企业营销生态化伦理的竞争优势构建

市场经济也是一种道德伦理经济。在生态文明时代,一个企业开展营销时,如果能主动加强生态伦理建设,实现生态资源与环境约束的内涵式突破,在公众面前树立良好的生态伦理形象,那么他将极大地增强自身在市场中的竞争力。为此,根据生态的脆弱性、生态政策约束性趋紧、消费者生态消费意识渐浓、生态产品与生态技术价值凸显的时代趋势,本文结合前人的论述,利用层次分析法,构建了一个基于企业营销生态化伦理,涵盖5个一级指标、21个二级指标、34个三级指标、5个四级指标的竞争优势指标体系,为企业加强生态伦理建设、提升竞争优势提供了一个清晰的努力方向。     

可持续发展的伦理价值观综述

国内外专家学者对发展观的探讨研究经过了从经济、技术层面到文化、价值层面的深化,通过对以往发展观的研究和总结,人们对伦理价值观的研究从传统的伦理价值观发展到了可持续发展的伦理价值观。本文试就超越“人类中心主义”和“非人类中心主义”的环境伦理价值观,超越“西方中心主义”和“城市主义”的代内伦理价值观,超越“本代中心主义”的代际伦理价值观的观点作出综述,并在代内伦理价值观中首次提出了不同群体之间的公平问题。     

经济伦理视角下的税收公平

"税收",作为政府组织财政收入、实现公平目标的重要工具,对这一问题的研究不仅应从经济学的视野进行研究,而且还应该从伦理学的角度加以思考.本文从经济与伦理的双重维度出发,分析"税收公平"的内容、体现形式,探讨如何从"制度伦理"和"道德环境"两个角度构建公平合理的税收体系.