This article deals with the relation between ethics and financial and budgetary discipline during economic and social recession in the Czech Republic. We find causes of economic and social recession in the Czech Repub...This article deals with the relation between ethics and financial and budgetary discipline during economic and social recession in the Czech Republic. We find causes of economic and social recession in the Czech Republic in the loss of democratic and human values. Czech Republic was ranked the 57th place in the Corruption Perceptions index 2013 out of the 177 countries assessed, which is the same result achieved by Bahrain, Croatia, and Namibia. Among the 31 European Union (EU) member states and Norway, Switzerland, and Iceland, the Czech Republic is on the 25th site. Market as well as public sector and public finances should follow unwritten rules of ethics and ethical behavior. Such rules should be followed especially by politicians, officials, soldiers, and businessmen. Do we need ethics in present time? How is the role of the code of ethics in increasing financial and budgetary discipline in the defence sector? Is it possible to measure efficiency of the code of ethics for financial and budgetary discipline? We explain the importance of codes of ethics and formulate essential elements that each code of ethics must contain. Next, we deal with the main rules of both financial and budgetary disciplines. Furthermore, this article offers a comparison of several codes of ethics and describes the main problems in our implementation. In the end, we introduce our draft of Code of Ethics for Economic Service Officer in the Ministry of Defence and talk about possible influences of these codes on the quality of employee's performance.展开更多
In the age where capital becomes the most dominant, the most manipulating power, the current aesthetics has to face and solve the problems such as "capital versus aesthetics", "matter nature versus mind nature", ...In the age where capital becomes the most dominant, the most manipulating power, the current aesthetics has to face and solve the problems such as "capital versus aesthetics", "matter nature versus mind nature", "society versus culture" and has to answer the follow-up question--"How could people's freedom be possible in modem conditions?" The reflections and criticism on "capital modernity" by Marx, Weber and Simmel all directly pointed to the issues of people's value and the settlement of their spirit in the Age of Capital. Meanwhile, the salvation of the "aesthetic modernity" makes up the proper meaning of the solution in many thinkers' mind to the predicament of the age. In this sense, the reflections on the Zeitgeist in the Age of Capital is certainly included in the pursuit of aesthetic freedom in this age.展开更多
Human resource management is said to be the importance of spiritual, ethical, and human values that condition human behaviour. The immediate problem that it poses for a full understanding of human functioning is that ...Human resource management is said to be the importance of spiritual, ethical, and human values that condition human behaviour. The immediate problem that it poses for a full understanding of human functioning is that the inner subjective experiences of consciousness based on human resource management. Ayurveda occupies the heights of human psychological accomplishment and could usefully call upon the insights of any of these sources to aid in addressing the problematic nature of modern-day businesses and have significant bearing on human behaviour. Manas prakrti in Ayuverda contributes to the study of personality. Tamas-Rajas-Sattva temperamental groups give rise to the framework of Space-Time-Causation when evolution starts in association with Consciousness Principle in manas prakrti. In this paper I present a methodology to analyze Temperamental groups that are found in manas prakrti by using an intelligent system. This will guide understand, instrumental values, operating values, and weak values of employees in human resource management.展开更多
the more attention is paid to rights of minorities, the more grounds will be there for peaceful coexistence. This paper will first discuss theoretical and ideological bases of status and citizenship rights of minoriti...the more attention is paid to rights of minorities, the more grounds will be there for peaceful coexistence. This paper will first discuss theoretical and ideological bases of status and citizenship rights of minorities before focusing on "citizenship status of minorities" and "citizenship rights of minorities" from the viewpoint of Islam. Islam here means the collection of Quran, Prophet Muhammad's (S) Sunnah, and Imam Ali's (AS) conduct. The main question of this paper is "what status and rights have been considered by Islam for minorities to allow peaceful coexistence in a Muslim society?" "Minority" here includes both religious and non-religious minorities. "Rights" here means that part of "assets," "means," "political and social leverages," "privileges," and "conditions" which the majority is bound to by law, religious and common sense to provide for minorities. The word "status" here means to respect, serve, and provide suitable conditions which are provided just out of respect for human values not due to legal compulsion. In this paper, we will first discuss theoretical and ideological fundaments of minorities' rights before discussing "citizenship status of minorities" and "citizenship rights of minorities" from the viewpoint of Islam. By Islam, we mean Quran as well as Sunnah of Prophet Muhammad (S) and conduct of Imam All (AS).展开更多
Bruce Nussbaum, past assistant managing editor of Business Week magazine, talks about a grand and broad definition of design with a capital "D" and the failure of design education to keep up with the expansion of th...Bruce Nussbaum, past assistant managing editor of Business Week magazine, talks about a grand and broad definition of design with a capital "D" and the failure of design education to keep up with the expansion of this broader definition. The application of the design mindset over a broader scope of disciplines such as business and technology results in creative people from overlapping disciplines who are flexible, curious, and imaginative; have a tolerance for ambiguity and provide meaningful frameworks for difficult situations. The design process becomes a secondary skill-set that compliments another primary knowledge/skill base. With this model, business disciplines could apply design thinking to the understanding of fundamental economic drivers and technology/engineering/manufacturing disciplines could apply design thinking over deep process expertise in implementation. What about the work of the traditional design disciplines? Following the model described above for business and technology, design disciplines should apply "design thinking" on top of some foundational skill set that comes from the area of human values. What is this primary skill-set? This paper will attempt to explore and create a simple map of the area defined as "Human Values", to locate current design education within that area, to propose directions for design education to move within that area, and to propose similar educational areas within the fields Business and Technology.展开更多
The machinery, equipment, inventory, and other assets of the 21 st century company without people to work them. Corporations, by leave of the accounting profession, have no real economic value continue to omit the val...The machinery, equipment, inventory, and other assets of the 21 st century company without people to work them. Corporations, by leave of the accounting profession, have no real economic value continue to omit the value of human. And yet, there is a growing realization that people represent the largest proportion of corporate productive capacity relative to the current assets and fixed assets shown in corporate financial statements. This paper provides research on the top 50 of the Fortune 500 companies which confirm this material deficiency. There is a need to provide stakeholders with a "fair" knowledge of the value of corporate human capital to provide a higher standard of transparency and accountability in international financial reporting and to provide the basis for research into the sustainability and potential expansion of growth in the world economy. An appropriate standard for the valuation of human capital will provide the knowledge base for effective and efficient investment in human capital. Effective and efficient investment will be particularly valuable for governments and service industries and for those who wish to promote growth in Europe. Indeed, the Organization for Economic Cooperation and Development (OECD) is questioning the veracity of financial statements which fail to include "the most valuable" of corporate assets in their financial statements. Recently, the OECD has noted that human capital may be measurable "by the output potential of specific competencies"; "the fruits of (corporate) investment"; the objective measurement of the market "rental" price of human capital; and lastly, perhaps self-evident when it comes to physical capital, the output potential of corporate investment in their human capital inventory. This paper considers the conditions in the context of literature which reassesses theory and assumptions which have been made on the valuation of human capital. Human capital is a pre-requisite for tangible assets to be productive. The valuation of human capital will trigger the same sort of activity-based analysis of people power as computers brought to cost accounting. The knowledge century analysis of people power will take off when human capital is at last included in the list of assets on the corporate balance sheet.展开更多
In the eyes of humanists, the value of people is the most important. This view corresponds with modern education values and development direction, which has profound influence on university English teaching. It introd...In the eyes of humanists, the value of people is the most important. This view corresponds with modern education values and development direction, which has profound influence on university English teaching. It introduces humanism theory into language teaching field, and humanism emphasizes that language teaching is not only to teach language, but also to help students obtain their own development. This paper tries to take humanism as the perspective, talking about the current college English teaching, hoping to have a certain enlightening significance.展开更多
This paper underscores the need for new plausible myths that redefine gender relations in an attempt to revalue female assertion, ethical values, and human development. This creative process presents a different persp...This paper underscores the need for new plausible myths that redefine gender relations in an attempt to revalue female assertion, ethical values, and human development. This creative process presents a different perspective from the views of some feminist theorists who have seen myth as a regressive and oppressive structure. The focus, in this paper, is to illustrate how in her chant-novel It Shah Be of Jasper and Coral Liking appropriates the productive force of myths through the misovire consciousness and ritual structure for her gender politics and for promoting ethical values and the culture of human development. In this regard, she decodes existing negative myths and reconstructs new gender myths that redefine gender relations, celebrate what she calls women's "cosmic force" and through ritual cleansing, reinvents a new language of beauty and a new race of Jasper and Coral. Thus, guided by the tenets of deconstruetion and the gender relations frameworks, this paper defends the thesis that Liking's chant-novel through myth invention and revision combines and fuses traditional and modem aesthetics, thematic and structural elements that she uses to deconstruct social and gender relations. The contention is that in negotiating plausible gender relations for men and women in Africa, Liking's story and structure incorporate the cleansing, cathartic effect of Bassa ritual performance into the narrative.展开更多
Different from the elementary acceptability of the desirable good, the fight refers to the proper acceptability of the abhorrent evil caused by human action aiming at some good in its paradoxical structure due to the ...Different from the elementary acceptability of the desirable good, the fight refers to the proper acceptability of the abhorrent evil caused by human action aiming at some good in its paradoxical structure due to the conflict of diverse goods. As one of the most fundamental and important standards of human values, then, it has both the negative function to prevent unacceptable evils and the positive one to achieve permissible goods, and therefore can guarantee human intended existence against substantive destruction.展开更多
In sequential auctions the phenomenon of declining prices is often observed, which in theory can be represented by a supermartingale. This paper employs the perspective that bidders' values may change over stages ...In sequential auctions the phenomenon of declining prices is often observed, which in theory can be represented by a supermartingale. This paper employs the perspective that bidders' values may change over stages and the common priors are sequentially adjusted by the remaining bidders. It is shown that the declining price sequence can be explained by the adjustment of common priors between auctions. The adjustment of common priors is characterized by stochastic orders. Sufficient and necessary conditions for a supermartingale price sequence are derived.展开更多
文摘This article deals with the relation between ethics and financial and budgetary discipline during economic and social recession in the Czech Republic. We find causes of economic and social recession in the Czech Republic in the loss of democratic and human values. Czech Republic was ranked the 57th place in the Corruption Perceptions index 2013 out of the 177 countries assessed, which is the same result achieved by Bahrain, Croatia, and Namibia. Among the 31 European Union (EU) member states and Norway, Switzerland, and Iceland, the Czech Republic is on the 25th site. Market as well as public sector and public finances should follow unwritten rules of ethics and ethical behavior. Such rules should be followed especially by politicians, officials, soldiers, and businessmen. Do we need ethics in present time? How is the role of the code of ethics in increasing financial and budgetary discipline in the defence sector? Is it possible to measure efficiency of the code of ethics for financial and budgetary discipline? We explain the importance of codes of ethics and formulate essential elements that each code of ethics must contain. Next, we deal with the main rules of both financial and budgetary disciplines. Furthermore, this article offers a comparison of several codes of ethics and describes the main problems in our implementation. In the end, we introduce our draft of Code of Ethics for Economic Service Officer in the Ministry of Defence and talk about possible influences of these codes on the quality of employee's performance.
文摘In the age where capital becomes the most dominant, the most manipulating power, the current aesthetics has to face and solve the problems such as "capital versus aesthetics", "matter nature versus mind nature", "society versus culture" and has to answer the follow-up question--"How could people's freedom be possible in modem conditions?" The reflections and criticism on "capital modernity" by Marx, Weber and Simmel all directly pointed to the issues of people's value and the settlement of their spirit in the Age of Capital. Meanwhile, the salvation of the "aesthetic modernity" makes up the proper meaning of the solution in many thinkers' mind to the predicament of the age. In this sense, the reflections on the Zeitgeist in the Age of Capital is certainly included in the pursuit of aesthetic freedom in this age.
文摘Human resource management is said to be the importance of spiritual, ethical, and human values that condition human behaviour. The immediate problem that it poses for a full understanding of human functioning is that the inner subjective experiences of consciousness based on human resource management. Ayurveda occupies the heights of human psychological accomplishment and could usefully call upon the insights of any of these sources to aid in addressing the problematic nature of modern-day businesses and have significant bearing on human behaviour. Manas prakrti in Ayuverda contributes to the study of personality. Tamas-Rajas-Sattva temperamental groups give rise to the framework of Space-Time-Causation when evolution starts in association with Consciousness Principle in manas prakrti. In this paper I present a methodology to analyze Temperamental groups that are found in manas prakrti by using an intelligent system. This will guide understand, instrumental values, operating values, and weak values of employees in human resource management.
文摘the more attention is paid to rights of minorities, the more grounds will be there for peaceful coexistence. This paper will first discuss theoretical and ideological bases of status and citizenship rights of minorities before focusing on "citizenship status of minorities" and "citizenship rights of minorities" from the viewpoint of Islam. Islam here means the collection of Quran, Prophet Muhammad's (S) Sunnah, and Imam Ali's (AS) conduct. The main question of this paper is "what status and rights have been considered by Islam for minorities to allow peaceful coexistence in a Muslim society?" "Minority" here includes both religious and non-religious minorities. "Rights" here means that part of "assets," "means," "political and social leverages," "privileges," and "conditions" which the majority is bound to by law, religious and common sense to provide for minorities. The word "status" here means to respect, serve, and provide suitable conditions which are provided just out of respect for human values not due to legal compulsion. In this paper, we will first discuss theoretical and ideological fundaments of minorities' rights before discussing "citizenship status of minorities" and "citizenship rights of minorities" from the viewpoint of Islam. By Islam, we mean Quran as well as Sunnah of Prophet Muhammad (S) and conduct of Imam All (AS).
文摘Bruce Nussbaum, past assistant managing editor of Business Week magazine, talks about a grand and broad definition of design with a capital "D" and the failure of design education to keep up with the expansion of this broader definition. The application of the design mindset over a broader scope of disciplines such as business and technology results in creative people from overlapping disciplines who are flexible, curious, and imaginative; have a tolerance for ambiguity and provide meaningful frameworks for difficult situations. The design process becomes a secondary skill-set that compliments another primary knowledge/skill base. With this model, business disciplines could apply design thinking to the understanding of fundamental economic drivers and technology/engineering/manufacturing disciplines could apply design thinking over deep process expertise in implementation. What about the work of the traditional design disciplines? Following the model described above for business and technology, design disciplines should apply "design thinking" on top of some foundational skill set that comes from the area of human values. What is this primary skill-set? This paper will attempt to explore and create a simple map of the area defined as "Human Values", to locate current design education within that area, to propose directions for design education to move within that area, and to propose similar educational areas within the fields Business and Technology.
文摘The machinery, equipment, inventory, and other assets of the 21 st century company without people to work them. Corporations, by leave of the accounting profession, have no real economic value continue to omit the value of human. And yet, there is a growing realization that people represent the largest proportion of corporate productive capacity relative to the current assets and fixed assets shown in corporate financial statements. This paper provides research on the top 50 of the Fortune 500 companies which confirm this material deficiency. There is a need to provide stakeholders with a "fair" knowledge of the value of corporate human capital to provide a higher standard of transparency and accountability in international financial reporting and to provide the basis for research into the sustainability and potential expansion of growth in the world economy. An appropriate standard for the valuation of human capital will provide the knowledge base for effective and efficient investment in human capital. Effective and efficient investment will be particularly valuable for governments and service industries and for those who wish to promote growth in Europe. Indeed, the Organization for Economic Cooperation and Development (OECD) is questioning the veracity of financial statements which fail to include "the most valuable" of corporate assets in their financial statements. Recently, the OECD has noted that human capital may be measurable "by the output potential of specific competencies"; "the fruits of (corporate) investment"; the objective measurement of the market "rental" price of human capital; and lastly, perhaps self-evident when it comes to physical capital, the output potential of corporate investment in their human capital inventory. This paper considers the conditions in the context of literature which reassesses theory and assumptions which have been made on the valuation of human capital. Human capital is a pre-requisite for tangible assets to be productive. The valuation of human capital will trigger the same sort of activity-based analysis of people power as computers brought to cost accounting. The knowledge century analysis of people power will take off when human capital is at last included in the list of assets on the corporate balance sheet.
文摘In the eyes of humanists, the value of people is the most important. This view corresponds with modern education values and development direction, which has profound influence on university English teaching. It introduces humanism theory into language teaching field, and humanism emphasizes that language teaching is not only to teach language, but also to help students obtain their own development. This paper tries to take humanism as the perspective, talking about the current college English teaching, hoping to have a certain enlightening significance.
文摘This paper underscores the need for new plausible myths that redefine gender relations in an attempt to revalue female assertion, ethical values, and human development. This creative process presents a different perspective from the views of some feminist theorists who have seen myth as a regressive and oppressive structure. The focus, in this paper, is to illustrate how in her chant-novel It Shah Be of Jasper and Coral Liking appropriates the productive force of myths through the misovire consciousness and ritual structure for her gender politics and for promoting ethical values and the culture of human development. In this regard, she decodes existing negative myths and reconstructs new gender myths that redefine gender relations, celebrate what she calls women's "cosmic force" and through ritual cleansing, reinvents a new language of beauty and a new race of Jasper and Coral. Thus, guided by the tenets of deconstruetion and the gender relations frameworks, this paper defends the thesis that Liking's chant-novel through myth invention and revision combines and fuses traditional and modem aesthetics, thematic and structural elements that she uses to deconstruct social and gender relations. The contention is that in negotiating plausible gender relations for men and women in Africa, Liking's story and structure incorporate the cleansing, cathartic effect of Bassa ritual performance into the narrative.
文摘Different from the elementary acceptability of the desirable good, the fight refers to the proper acceptability of the abhorrent evil caused by human action aiming at some good in its paradoxical structure due to the conflict of diverse goods. As one of the most fundamental and important standards of human values, then, it has both the negative function to prevent unacceptable evils and the positive one to achieve permissible goods, and therefore can guarantee human intended existence against substantive destruction.
基金supported by Beijing Higher Education Young Elite Teacher Project(YETP0964)the National Natural Science Foundation of China under Grant Nos.71171053 and 71473282+1 种基金211 Projects FoundationProjects from School of Economics at Central University of Finance and Economics
文摘In sequential auctions the phenomenon of declining prices is often observed, which in theory can be represented by a supermartingale. This paper employs the perspective that bidders' values may change over stages and the common priors are sequentially adjusted by the remaining bidders. It is shown that the declining price sequence can be explained by the adjustment of common priors between auctions. The adjustment of common priors is characterized by stochastic orders. Sufficient and necessary conditions for a supermartingale price sequence are derived.