Suchergebnisse

This volume is a unique collection of inspiring reflections designed to enhance the reader's understanding of both the importance and the relativity of business ethics. It invites experts and specialists of business ethics to explore threads from history, religion, philosophy and biology, but will also appeal to the thoughtful citizen, academic, businessman, banker and lawyer who has chosen to critically reflect upon the value of ethical conduct in today's world.The book draws from a rich mine of academic sources to consider how business ethics relate to today's key concerns, including wealth inequality, the need for effective financial regulations and sustainability--how best to engage with our duties to planet earth.Nourished by the author's life-long practice of international law and his exploration of academic thinking on ethics, this book is neither an analysis nor a sermon. It is an invitation to make the world a better place by engaging in ethical thought.

There is a divergence between costing methodology and spending behaviour in transportation. This article identifies differences between economic and accounting cost concepts, and differences between the conceptual interpretations of cost estimates based on those concepts. In particular, the cost‐volume‐profit (breakeven) model is re‐examined in terms of its experimental and ex post estimates, and the reliability of those estimates, to describe and to guide managerial behaviour. Some criticism of statistical costing is warranted by the inherent difficulty of modelling human behaviour patterns. Likewise, enlightened interpretation of statistical cost estimates allows management to enhance the planning and control processes for which the figures were prepared.