在看完影片及文章後，以身為一個法律人以及商務從業人員的角度來看，竟不知如何評價與從何下筆…
在事發當下，Andrew Fastow的第一反應：沒違法，怎麼可能會有錯?是的，在Fastow的眼中，一切均是依法行事。雖說Fastow最終的反省所得的結論是道德的原則才是關鍵，而非違法的有無。但是，何謂道德?道德的界線與標準又是什麼?它有具體的規範使人得以遵行不悖嗎?...在科羅拉多大學校務基金財報的案例裡，當公眾利益與個人利益相衝突時，道德的標準就具象化了：這些交易都是合法的。
「法律是道德的最低標準」(法律是最低限度的道德 / Georg Jellinek)，這句話法律人應該都聽過或者也奉行此一標準。於此，很多人用上這句話的時候，即把其解讀成「法律乃道德界線」。換句話說，這句話的理解：只要一件事情合法，就是合乎道德的最低標準；而只要非法，就是不合道德。同理可證，前述科羅拉多大學校務基金財報的案例，學生們的最終態度更是驗證了此一真理。
The IS/IT systems of TESCO analyze report --- my MBA study in 2003
A. Introduction
In UK , the supermarket had become a kind of standard in the life of people. So far it seems have barriers in this industry. Therefore, how to continue and develop the life of supermarkets in next century is the main target in future.
The TESCO lead into the IS/IT system in their royalty card policy firstly at 1997. It seems create a new way and guide this industry enter a new direction. However, is it a correct investment or not? What kind of IS/IT system will be developed? We will make a analysis below. And illustrate how benefit or damage in the system development.
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