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会计师事务所物质激励与非物质激励不完全替代性的检验
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作者 刘桂良 李艳 李洁 《系统工程》 CSCD 北大核心 2007年第2期124-126,共3页
针对会计师事务所人力资本的激励问题,选择了物质激励因素与非物质激励因素进行综合考量。并推证二者同时存在时,对会计师事务所经营目标的实现与注册会计师个人意愿的满足的影响。同时,通过比较分析说明二者具有不完全替代性。因此,对... 针对会计师事务所人力资本的激励问题,选择了物质激励因素与非物质激励因素进行综合考量。并推证二者同时存在时,对会计师事务所经营目标的实现与注册会计师个人意愿的满足的影响。同时,通过比较分析说明二者具有不完全替代性。因此,对会计师事务所人力资本的激励应该将物质激励与非物质激励相结合,以最大限度满足组织意愿与个人期望。 展开更多
关键词 人力资本 物质激励 非物质激励
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From Virtue to Freedom through Emotion
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作者 Michael Slote 《Frontiers of Philosophy in China》 2015年第3期430-443,共14页
Spinoza conceived human freedom as a matter solely of rationality, but an understanding of the role emotion plays in moral virtue can lead one toward viewing emotionality as also essential to human freedom. A large pa... Spinoza conceived human freedom as a matter solely of rationality, but an understanding of the role emotion plays in moral virtue can lead one toward viewing emotionality as also essential to human freedom. A large part of human freedom consists in our tendency to give intrinsic importance to people or things outside ourselves and take them into our lives; this sense of importance, in rich and various ways, brings emotion into the center of our lives and our freedom as individuals. 展开更多
关键词 ALTRUISM EGOISM EMOTION expansion FREEDOM human lives neutral motives SPONTANEITY VIRTUE
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