Frontiers in Management Research

5

Authors: Yao-yao Wei, Yu-heng Song

This study examines the Ethical Principles for Nuclear Power Engineering Decision-making (A theoretical Review). The paper investigates the Ethical Principles considered in the decision making process of the nuclear power projects. The three relevant principles discussed are responsibility, justice and ecology. The researches about ethical decision-making of nuclear engineering focus on the aspects including nuclear safety, advantages and disadvantages of nuclear power, and the health and ecological influences of the nuclear engineering. The paper concludes that the implementation of nuclear power projects will have a great impact on social and economic benefits, technological development, human civilization, living standards and ecological environment. Three relevant ethical principles are proposed to help the decision makers of the nuclear projects to improve their decisions in future.

19

Authors: Zhao Tianyue

There is mounting evidence of the influence of personal characteristics of chief executive officers (CEOs) on corporate governance. This paper analyzed the relation between Chinese Cultural Revolution experience of CEOs (Cultural Revolution CEOs) and corporate earnings management. The research work shows that Chinese Cultural Revolution experience is associated with conservative earnings management behavior taking allowance for corporate ownership structure. Cultural Revolution CEOs pursue less corporate earnings management, especially in terms of negative earnings management, and perform better if their decision-making power is bigger. When real tax rate rises, Cultural Revolution CEOs prevent companies from undertaking aggressive tax-avoiding earnings management and behave more effective if corporate earnings management is severer. The study also shows that CEOs living closer to Chinese politic center in the youth perform better in reducing corporate earnings management. Taken together, the results show that Chinese Cultural Revolution experience of CEOs has significant explanatory power for earnings management decisions