权力与权力的对话——米歇尔·福柯与丹尼斯·朗权力观之比较

关于权力的研究一直是政治学的主题之一,米歇尔·福柯以其"微观权力理论"闻名于世。丹尼斯·朗则在前人的基础上,以美国政治制度的民主模式为观察点对权力进行分析,两者的思想来源、权力观念各有特色,分析两种权力观的不同之处,对现实社会具有积极作用。     

绿色物流与国外物流发展之比较

创建我国的现代绿色物流,提倡高效节能,绿色环保,不仅是必要的,也是迫切的。随着经济全球化的发展,一些传统的关税和非关税壁垒逐渐淡化,绿色壁垒逐渐兴起。本文主要以国外的观念、政策、技术等方面的阐述,对我国倡导绿色物流起到了推波助澜的作用。     

中外MBA教育培养模式比较研究

通过对国内外现有MBA教学培养模式的分析,从入学条件、培养目标、课程设置、教学方法和质量评估与认证等方面对国内外MBA教育培养模式进行比较研究,并针对我国MBA教育培养模式存在的问题提出相应的完善对策与建议。     

经济全球化与企业竞争优势的变迁

加入WTO以来,中国企业面对的市场环境逐步从有限开放向全面开放转变,仅仅凭借比较优势参与国际市场竞争只能使我国企业处于被支配、利润微薄的境地,因此,应当提升我国企业国际竞争优势,使我国企业能够在一些产业中具有国际支配地位和被依赖的战略态势,增强企业谈判能力。经济全球化的环境背景使虚拟网络、精细分工、规模经营等企业新竞争趋势出现,中国本土企业应当响应这种趋势,逐步完成从比较优势向竞争优势的转换。     

Commentary: New Currents in Science: The Challenge of Quality,examining the discrepancies and incongruities between Japanese techno-scientific policy and the citizens’ science movement in post-3/11 Japan

This commentary is inspired by my participation in the conference on post normal science: New Currents in Science: The Challenges of Quality, 2016, Ispra.First, I will describe Japanese commitment to PNS, which consists of a part of the long history of the Japanese response to European citizens' science/technology movement, in the framework of the introduction of Post-Normal Science in East Asia.Then I will re-examine the relationship between techno-science and democracy after 3/11 Japan, where triple disaster has radically changed the relationship between science/technology and society, and hence the very nature of Japan as a democratic society. Japan had been returning to an authoritarian state and technocratic nation in the aftermath of 3/11. As for the citizens' sphere, since 3/11, Japanese society has been badly divided; in fact, the current division of Japanese society is as bad as that of the Trumpian US.I have applied several conceptual tools to analyze this post-3/11 situation of Japan, that it was created by a combination of 'disaster capitalism' (a concept described by Naomi Klein (2008)), and 'normalcy bias'. The new political climate in post-3/11 Japan results in part from the politics of emergency, and partly from the manipulation and distortion of democracy.From the viewpoint of democracy and science, cases of thyroid cancer in Fukushima and its surroundings are a serious and even pathetically painful issue. One hundred seventy two children in and around Fukushima have already had their thyroids removed in surgical operations. But any suggestion of causality between the Fukushima incident and thyroid cancer is officially rejected. It is announced by the authority's voice that "radioactivity risk is safe, take it, because risk creates chance", like the proclamation given in the novel 1984 by George Orwell. Behind this is another historical psychology, that Japan has overcome Hiroshima and Nagasaki and made a great success in economic development. Post 3/11 Japan is judged as not a good place to discuss science and technology in a deliberate manner supported by a reasonable democracy with mutual understanding and value-free examination of techno-science in action. But, in this time of serious social divide and political populism, can PNS and a citizens' science approach now lead the way to fill in the gap? Are there any lessons from PNS that can be applied to post3/11 Japan? The question is still open.     

浅议中外人力资源管理的比较

一个高效的战略性人力资源管理体系的构建,有助于我国人力资本的扩展,有利于发挥我国的人力资源优势,有利于使我国在国际竞争中获取持续的竞争优势。做好战略性人力资源的管理,尤其是人才资源的管理,发挥人才资源在社会进步和经济发展中的基础性、战略性和决定性的作用,对于应对经济全球化的挑战和把握机遇,推动我国经济和社会的可持续发展,具有极其重要的指导意义。     

从国际社会视角论我国社会保障政府财政责任问题

政府是社会保障的主体。社会保障中政府的财政责任主要体现在资金支持方面。目前,我国财政对社会保障的支出占财政总支出的比重虽呈上升趋势,但与发达国家相比差距还是很大。我国的社会保障仍然处于一个比较低的水平,其已不符合建立公共财政的要求,也不能为社会保障制度的改革提供有力地财政支持。政府应加大财政对社会保障的投入力度,保证社会保障所需支出,优化财政支出结构,强化风险预警机制管理,以增强社会保障长远抗风险的能力。     

产业比较效益与景德镇陶瓷特色产业集群

在税率方面,唐宋商业税率速低于农业税率,这种情况促进了景德镇陶瓷特色产业集群的萌芽和形成。从收益来看,宋代商业收益很高,清朝商业利润总体上仍然比较高,从而有利于景德镇陶瓷特色产业集群的形成和发展。从行业看,陶瓷产业在唐宋时期既是小农发家致富的重要选择,也是资本增殖比较快的途径。土地一直是明清时期各种资本投资的主要项目,相对于土地利润而言,瓷器手工业生产利润不足以吸引商人大规模投资,由此,商业资本拒绝向工业资本转化,而与农业结合起来了。     

不同订货周期的零售商最优订货策略研究

企业联盟是企业间“合作-创新”的一种组织创新。企业加入联盟后能够获得新的竞争优势。但是,和其他组织形式相比,企业联盟并不具有绝对的优势。在不同的条件之下,企业会选择最适合它的行动方式。为了保证企业联盟能够顺利组建并运行,各成员在参加联盟后所获得的收益要超过它因参加联盟所发生的费用。     

Role Morality in the Accounting Profession – How do we Compare to Physicians and Attorneys?

Role morality can be defined as “claim(ing) a moral permission to harm others in ways that, if not for the role, would be wrong” (A. Applbaum: 1999, Ethics for Adversaries: The Morality of Roles in Public and Professional Life (Princeton University Press, Princeton, NJ) p. 3). Adversarial situations resulting in role morality occur most frequently in the fields of law, business, and government. Within the realm of accounting, professional obligations may place the accountant in a situation where he/she is susceptible to the pressures of role morality. If the accountant engages in acts consistent with role morality, significant harm to others may result. The current study represents an initial investigation into role morality in accounting and includes survey data from three samples of professionals: accountants, physicians, and attorneys. Results suggest that accountants generally do not agree that role morality is acceptable. Additionally, when compared to the groups of physicians and attorneys, physicians agree the least with role morality, while attorneys agree the most. Implications for practicing accountants and suggestions for future research into the theory of role morality are offered. Robin R. Radtke is currently an Assistant Professor at Florida Atlantic University. Dr. Radtke earned her Ph.D., at the University of Florida and has previously taught at the University of Houston, the University of Texas San Antonio, and Texas Tech University. Dr. Radtke’s main research interests are in the ever growing field of accounting ethics and she has been an editorial board member of Research on Professional Responsibility and Ethics in Accounting (formerly Research on Accounting Ethics) since 1995. She has published in various journals including Issues in Accounting Education, Behavioral Research in Accounting, Accounting Horizons, Research on Professional Responsibility and Ethics in Accounting, and others.