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Decision Approach in Managerial Context

Author(s): Loredana Văcărescu Hobeanu / Language(s): English Issue: 12/2015

In the managerial context, the purpose of the decision-making action consists in the channelling of theeconomic and social activity of the economic unit. Through its role, nature and content the decision is stated asthe central element of the company economy management.Taking as its starting point the importance of the decision which is in the current and perspectivemanagerial activity, the present paper is studying the approach way of the decision in the managerial process,starting from the concept definition in the various experts vision in the field, showing the classification andcharacterization way of the main types of decisions and further by pointing to the three basic elements of thedecision, respectivel the decision-maker,the environment and the relationships between the decision-maker andthe environment. The above find their applicability at the end of the paper in the form of case studies.

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Значимост на етиката за политическата икономия днес

Author(s): Valentina Dramalieva / Language(s): Bulgarian Issue: 3/2018

The article shows how political economy and economics are related as interpretative models of economy and as academic disciplines, and why political economy today includes ethics by necessity in its analyses. Arguments are searched in: the deficiency of economics as the only science analysing the economy; the traditional integration of societal science; the weaknesses in theory and practice stemming from the excessive specialization of social sciences; some examples showing the search for theoretical alternatives in interdisciplinary social research beyond the "pure" economy.

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Ethics and Advertising

Author(s): Constantin Sasu,Geanina Constanța Pravăț,Florin Alexandru Luca / Language(s): English Issue: 07/2015

Advertising is often critiqued for not respecting rules of ethics both in the process of advertisement design and in the way it influences society. The main concern of advertisers as representatives of companies that seek profit making is to increase sales, win new clients, increase the demand for the product they want to be presented in as nice and colorful advertisement as possible. They pretend that their product is the best, has unique qualities, better than their competitor´s, it has a better cost and brings much more benefits. That is the reason why the great challenge in advertising is to create sales efficient and at the same time moral and true advertising messages.

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Cultural Ethics and Consequences in Whistle-Blowing Among Professional Accountants: An Empirical Analysis

Author(s): Tulus Suryanto,Eleftherios I. Thalassinos / Language(s): English Issue: 52/2017

The main aim of this article is to examine the impact of cultural ethics in whistle-blowing. More precisely it examines the consequences among professional accountants coming from the Javanese culture (people leaving in Java Indonesia) known as “Tepo Selipo” and how these attributes determine some specific characteristics in their professional practice. The research is based on a survey among Javanese accountants in a way to investigate their interest to become whistle-blowers in the Indonesian society. Taking into consideration the differences in Islamic and conventional accounting and finance, which have been approved in other studies, the present research claims that general auditing practices cannot be applied easily in Islamic auditing without some adjustments regarding issues of ethics, governance, responsibility and respect. The findings of the empirical analysis based on a market research with questionnaires show that the majority of Javanese respondents are not interested in being whistle-blowers concluding that auditors, accountants, and policy makers have to design policies that encourage whistle-blowing in order to improve auditing procedures. Finally, the findings will enable policy makers and professional accountants to anticipate and predict whistle-blowing.

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Ethical model of lobbying: An analysis of the codes regulating lobbying activity

Author(s): Anna Lewicka-Strzałecka / Language(s): English Issue: 8/2017

Self-regulation initiatives are undertaken by many lobbying circles in various countries. The key element of those initiatives are codes of ethics including a postulated model of lobbying activities, a specific pattern of ethical standards of lobbying. The aim of the article is a reconstruction of this pattern on the basis of the analysis of eight codes representing American, Polish, British, European and German lobbying. The analysis leads to the following conclusions. An axiological base of the lobbyist profession is created by such values as honesty, reliability, integrity, trust, professionalism, civic responsibility, openness, transparency, loyalty, respect, courtesy. Norms included in the codes are concentrated on the following issues: legality, transparency of actions, care of reputation and dignity of the profession, avoiding corruption, conflict of interest, customer relationship, duties toward society, public relations. A weak element of lobbying self-regulation is a system of norm execution.

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Activities in the space that formalizes social responsibility from the perspective of completed research

Author(s): Michał Kapias,Grzegorz Polok / Language(s): English Issue: 5/2018

Lately, the subject of responsibility has gained importance in the context of the economic crisis. In economy, it took the form of social responsibility. It concerns activities additionally undertaken by organizations in order to establish correct relations with their employees and society, as well as with regard to the natural environment. Therefore, a very important role is played by the ethos of the undertaken socially responsible actions. To a large extent, it is reflected in the ethical dimension. Thus, in enterprises, codes of ethics have become a base of axiology in the building of the organizational cultures. Unfortunately, Polish companies—as shown in the paper—still attach a lesser role to the ethical dimension of business.

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Społeczna odpowiedzialność uczelni – teoria a praktyka

Author(s): Krystyna Buchta,Monika Jakubiak,Małgorzata Skiert,Adam Wilczewski / Language(s): English Issue: 520/2018

The subject matter of the present paper pertains to issues associated with the significance of university social responsibility. The paper outlines theoretical concepts and results of own studies connected with activities undertaken by a socially responsible university. Actions which take stakeholders’ expectations into consideration are regarded as responsible. Consequently, vocational training of university graduates constitutes the focus of the paper. Results of own studies indicated several discrepancies between the expected and acquired competences of university graduates.

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Corporate social responsibility reporting within the Malaysian oil and gas industry: A questionable publicity stunt

Author(s): Dayana Mastura Baharudin,Nik Hadiyan Nik Azman / Language(s): English Issue: 1/2019

This paper aims to challenge those involved in the CSR industry, non-governmental organizations (NGO) workers, CSR professionals and CSR consumers to question the real intentions by companies in their stance to move with the current trends and contribute towards a more sustainable and socially just society via their CSR activities. This paper used critically reviewed articles by using quantitative content analysis to analyse the High-Fit and Low-Fit CSR activities published within the Annual Reports, CSR Reports and company websites on firm performance over 5 years across the 30 oil and gas companies of Bursa Malaysia. This study finds that oil and gas companies should standardize their CSR reports based on the high-fit and low-fit CSR activities. By doing so, companies would be able to improve their reputation within the global community. This study could assist managers in oil and gas companies to review their CSR activities that indirectly give impacts towards social, economic and the environment.

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DRUŠTVENA ODGOVORNOST KOMPANIJA U ODNOSIMA SA DRUŠTVENOM ZAJEDNICOM: KARAKTERISTIKE, RAZVOJ, UPRAVLJAČKI ASPEKTI

Author(s): Vesna Sekulić,Milica Pavlović / Language(s): English,Serbian Issue: 4/2018

In the contemporary conditions of the pronounces dynamism of competition, clearly articulated demands of the social community and increasingly loud ecological requirements, socially responsible business activities beco

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Passive Consumers, Vulnerabilities and Public Policies

Author(s): Ram Kesavan,Oswald Mascarenhas,Michael D. Bernacchi / Language(s): English Issue: 5/2019

In this paper we examine a “new” source of consumer vulnerability: the “secondary” consumption of harmful “micro” addictive products and the “primary” consumption of certain “macro” products that are the byproducts of our postindustrial civilization. We define consumer vulnerability of these products in relation to its cognates, disadvantage and detriment, introduce the theory of market imperfections to explain the factual domains of both “micro” and “macro” harmful products to identify the “new” vulnerable consumers, investigate the social concerns surrounding these products, and explore some feasible solutions for protecting them from their vulnerabilities.

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PHILOSOPHICAL CHALLENGES FOR SUSTAINABLE REGIONAL DEVELOPMENT

Author(s): Molotokienė Ernesta / Language(s): English Issue: 2/2019

The aim of this article is to revel impact of classical philosophical-ethical theories on sustainable regional development. The difference between strong and weak sustainability are also analyzed and also the conflicts and synergies between social economic and environmental development in this article. There will also be a historical perspective to the concept of sustainable development. To give a deeper understanding about different opinions and approaches to sustainable development, there will be an interpretation of some theoretical perspective both about sustainable development and also about different philosophical theories and how they are related sustainable regional development. The study includes also a discussion about the synergies and conflicts between economic, ecologic and social development. We proceed to draw on consequentialist ethical theories and non-consequentialist ethical theories to argue the predominance of these classical philosophical value priorities and to explore which mindshifts are required to develop a more comprehensive understanding of what is needed to enable ‘sustainable development’

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The Role of Digitalization in Consumer Protection in Bulgaria

Author(s): Violeta Peteva Laskova,Miglena Dushkova / Language(s): English Issue: 2/2019

The article presents the role and importance of digitalization in consumer protection. The following information and communication technologies are considered in this connection: mobile applications, cloud services, virtual helpdesk and online translator. The benefits of their implementation in the operational activities of the institutions working in the field of consumer protection in Bulgaria are explained. The use of new information and communication technologies provides more efficient consumer service. Their further refinement would significantly improve the performance of the institutions in cases of registered breaches of commercial and consumer practice. Also, the main organizations that protect the safety and economic interests of consumers in Bulgaria are examined, as well as, the level of digitalization achieved in their operational activities.

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Społeczna odpowiedzialność biznesu i raportowanie społecznej odpowiedzialności biznesu w Kazachstanie: stan i perspektywy

Author(s): H.-Christian Brauweiler,AIDA YERIMPASHEVA / Language(s): English Issue: 5/2019

The state, business community and citizens are social partners in ensuring a better quality of life. Corporate social responsibility (CSR) is a mechanism for the interaction of these partners. Non-financial reporting is essentially a communication channel about corporate social responsibility, demonstrating information about the company’s market value, its impact on society and the environment. The use of CSR tools increases the level of confidence in business and ensures the sustainable development of society as a whole. The implementation of CSR strategy leads to increasing a company’s business reputation, which has a significant impact and allows the company to strengthen a position in the market. In the framework of the conducted research, we used secondary and primary data collection methods, as well, qualitative and quantitative. Kazakhstani companies are increasingly aware of the need to introduce CSR policies in their work and actively involved in the CSR reporting process. The topic of CSR is gaining popularity in Kazakhstan. Representatives of business, state, public, and consumers are increasingly gathering to discuss social projects.

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Compliance program and ethics program: Does an organization need both?

Author(s): Alexandra Bohinská / Language(s): English Issue: 2/2019

The ambiguous use of terms ‘compliance program’ and ‘ethics program’ by legislators as well as in the literature can confuse organizations and slow down their efforts to build a compliant and ethical organizational culture. The aim of this article is to differentiate between a compliance program and an ethics program, and to explain their functions and their mutual relationship. Moreover, society expects from organizations to behave both legally and ethically. Thus, the article further clarifies on the theoretical level the need to implement the two programs.

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Etyka, zarządzanie, przedsiębiorczość. Heterogenizacja etosu polskich menedżerów i przedsiębiorców w świetle badań jakościowych

Author(s): Jerzy Szczupaczyński / Language(s): Polish Issue: 8.2/2015

Studies on moral attitudes of managers and entrepreneurs has been a subject of growing interest for both researchers and practitioners. This study examined the relationship between dynamics of the moral beliefs of Polish business leaders and long-standing transformations of economy, organizational culture, and modernity. The results of exploratory qualitative analysis are presented. This analysis was based on a sample of interviews with CEO’s and entrepreneurs, who manage companies located in different regions of Poland. Based on their perceptions of the ethics and management relationship, the several types of moral perspectives were distinguished using a multi-stage procedure. Results show a very diverse picture of the moral perception in the group of respondents. On the one hand, the results of the study confirm the growing prevalence of corporate codes of ethics and procedural attitudes towards ethics. On the other hand, the perspectives based on personal moral convictions and a sense of moral autonomy were reconstructed.

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System patentowy jako narzędzie minimalizowania ryzyka innowacyjnego

Author(s): Małgorzata Niklewicz-Pijaczyńska / Language(s): Polish Issue: 8.3/2015

In the article, there was a reference to the issue of the patent system effectiveness as a tool to stimulate business entities innovativeness. The study focused on two aspects. An analysis of the length of time elapsed since the moment of application solutions to the granting of patent protection for an invention. These data were then verified with the length of protection paid by applicants, on the one hand estimating thus the potential of the invention at the time of application submission, on the other hand trying to neutralize negative effects being a consequence of longevity of patent procedure. Results of the analysis show a trend towards shortening both, period of paid protection as well as awaiting a decision on granting exclusive rights.

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Strategie opcyjne jednym ze sposobów na bezpieczne operacje zagraniczne

Author(s): Natalia Iwaszczuk,Jadwiga Orłowska-Puzio / Language(s): Polish Issue: 8.3/2015

An option strategy is a combination of two or of substantial amount of the position in options or connecting the option with other instruments (e.g. with forward transactions, contracts of the exchange or underlying assets). In the present article an attempt was made to develop a safeguarding strategy before the increase in the currency exchange rate which negatively influences the operations of importers. All deliberations were based on the current statistics of market data used in stochastic models.

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Culture Influencing E-Commerce

Author(s): Barbara Mazur / Language(s): English Issue: 9.1/2015

Globalization and the ubiquitous nature of the Internet facilitate e-commerce activities across nations. These activities demand a new conceptualization of online consumer behavior that transcends national boundaries and takes into consideration cross-cultural effects. The aim of this paper is to address the issue of how national culture influences consumer intentions to transact online by including an examination of the cultural dimensions of a Dutch psychologist - Geert Hofstede - drawing upon his categorization of national societies. The research method is a study of two national cultures – American and Chinese. The United States and China were chosen as examples since they represent nearly reverse positions on three important cultural dimensions. The U.S. represents the highest level of individualism, moderate to low level of power distance, and is short-term oriented. On the other hand, Chinese culture is explicitly collective, demonstrates a high level of power distance, and has a long-term orientation (Hofstede, 1980). The paper’s major contribution is to incorporate cultural dimensions - individualism/collectivism, power distance, and long-term orientation - into studying cross-cultural e-commerce adoption.The paper discusses several insights from a theoretical study that contribute to the cross-cultural e-commerce literature. Finally, results of the research on cultural aspects of e-commerce are delivered.

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Wizja–misja–cele przedsiębiorstwa: jak można je interpretować i formułować

Author(s): Wojciech Nasierowski / Language(s): Polish Issue: 11.1/2015

Setting vision, mission, and goals of a company are very important steps in corporate restructuring, and in crafting a strategy. Vision may be interpreted as an expected (or desired) set of rules of operation and the company’s position in the market place. It is created by the founder, and/or key influential leaders within the company. Mission, is a descriptive version of a vision, whereas its quantification format for operational activities is provided by goals (objectives). This paper provides an interpretation of required format that must be satisfied by vision, mission, goals so that they benefit the company. The last part of the paper provides a description of the format for self-evaluation of the company, as suggested by P.Drucker, which is a very practical outline for formulation of the mission.

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Raportowanie społecznej odpowiedzialności biznesu

Author(s): Maja Żychlewicz / Language(s): Polish Issue: 11.2/2015

Enterprises by way of business should carefully listen to customer needs. Nowadays, one of the demands set by consumers is incurred by the entity responsible for its impact on the environment or society. Also common are statements about the impact of social engagement on positive purchase decisions [Drum 2014, p. 410]. The result is that the concept of corporate social responsibility (CSR – Corporate Social Responsibility) is today one of the biggest challenges facing companies competing in the market. This confirms the validity of the implementation of this concept to the business strategy and the need to communicate the actions taken in this regard. One of the methods of information about the social commitment of companies to publish CSR reports.

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