CEEOL - Browse Subjects Result

We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.

THE MANAGERISM IN THE REPUBLIC OF MACEDONIA IN THE POST-TRANSITIONAL PERIOD

Author(s): Blagoja Brajanovski / Language(s): English,Macedonian Issue: 1/2007

The transition from consensus to market economy (the transitional period) is characterized by trans-formation of the social to private capital. It may be said that in this period the transformation of the social to private capital has almost completely finished. Therefore, this work does not analyze the period of transformation of the social to private capital, but it rather analyzes the post-transitional period, with particular emphasis to the likelihood of reducing the unemployment in the state from the aspect of the established system of managerism in the case of the legal entities in the state and the prosperity of the Macedonian economy upon the establishment of proper conditions for its normal functioning.

More...

Studium przypadku jako metoda nauczania etyki biznesu

Author(s): Grzegorz Szulczewski / Language(s): Polish Issue: 2/2012

The Harvard Business School introduced the practice of teaching business ethics through case study. This article presents the characteristics of teaching business ethics through case study. First we answered the question: how to build a case study? Then we showed how moral problems are solved through a case study. Next we showed the types of case study (teaching goal, kind of moral issues, the role of ethics and problems of this method of teaching). Then we answered the question how to use the methods of philosophy for the analysis of case study. We have considered the problem of the moral level of the students who solved the case study. Turning to practical matters provides instructions for building a case study. Finally, we showed that solving the case study not only provides a valuable method of teaching ethics in the business, but is valuable for professional ethics.

More...

Genderová diverzita ve správních radách a politika vyplácení dividend vybraných nigerijských firem

Author(s): Sunday Olugboyega KAJOLA,Jayeola Olabisi,Kenny Adedapo Soyemi,Kenny Olayiwola / Language(s): English Issue: 2/2019

This paper assessed the effect of proportion of female directors in corporate boards on dividend policy of 19 Nigerian listed consumer goods and industrial companies for the seven-year period, 2010–2016. Using Random Effects Generalised Least Squares (REGLS)model as estimation technique, the result indicated a positive and significant association between the number of women in corporate boardrooms and dividend policy. The outcome is consistent with the view that female directors are more involved in monitoring activities than their male counterpart in boardrooms. The finding also provides empirical evidence in support of outcome hypothesis where dividend payment is related to the corporate governance regime that is in place in an organization.

More...

Analysis of stakeholders’ knowledge and attitude towards socially responsible entities

Author(s): Monika Chłąd / Language(s): English Issue: 2/2020

Motivation: There is no single, indisputable definition of corporate social responsibility (CSR), neither in the subject literature nor the practical sphere. Different circles of interest have their own interpretation of CSR, though the evolution of the term can be clearly seen. Knowledge of the motivation of business entities implementing this concept could bring a worthy addition to its definition. Aim: The purpose of this article is to analyze the opinions of respondents and their attitudes towards social responsibility, and whether the involvement of companies affects their choices as consumers and employees. In the survey I focused on three aspects: knowledge and understanding of the concept of CSR, the impact of CSR on the attitudes and choices of consumers and employees, as well as the reception and evaluation of these activities by the surveyed people. Results: The research included a group of people who answered questions about CSR and they assessed the involvement of companies which influence consumers’ and producers’ choices.

More...

Wpływ teorii makroekonomicznych na etyczną jakość praktyki finansowej

Author(s): Jakub Bożydar Wiśniewski / Language(s): Polish Issue: 4/2019

The aim of the present paper is to investigate the logical relationship between the prevalence of specific macroeconomic theories and the ethical quality of practices that take place in the financial markets. The main thesis presented herein is that viewing the financial markets through an appropriate economic framework is a crucial prerequisite of maintaining their ethical foundations and harnessing their ethical potential. Three competing macroeconomic visions – the “animal spirits” theory, the efficient market hypothesis, and the causal-realist market process approach – are assessed with respect to their logically deducible effects on the ethical thinking of financial operators. The main conclusion of the paper is that the causal-realist approach provides the most satisfactory account of the inherent conceptual nature of financial markets, thereby furnishing the best guidance for the development of appropriate professional virtues by their key members.

More...

The Role and Importance of the Integrity Public Advertiser in Professional Ethics

Author(s): Otilia Manta / Language(s): English Issue: 1/2020

The public integrity warning appeared more than 30 years ago in America and the western states, having the fundamental role of protecting the existing ethical and moral values at the level of public and private institutions. Although in the literature, the integrity warning , has been defined as a person who discloses to the public or the authorities immoral or illegal activities carried out in a government department, a public or private organization, or a company, through this paper, we intend to emphasize that the activity of the whistleblower contributes directly to the promotion at the institutional level of professional ethics and observance of procedural rules in the behavior of each individual at the level of each institution, respectively its direct involvement in the supervision and concordant support of internal procedures and activity in accordance with the applicable legislative and normative framework; moreover ensuring that this regulatory framework is respected and complied with.

More...

Do customers care about online ethical standards? The influence of corporate social responsibility on buying decisions in Jordan

Author(s): Ahmad Al-Adwan,Khaled Aladwan,Ahmad Samed Al-Adwan / Language(s): English Issue: 4/2019

The research aimed to study the influence of corporate social responsibility (CSR) on buying decisions. Additionally, the paper explored whether customers care about online buying decisions. The research used survey method and extensively relied on secondary sources. Besides a systematic sampling method was used and a population of 250 respondents selected, the structural model adopted partial least squares structural equation model and regression analysis to analyze the constructs. The findings indicated that a significant number of Jordanians prefer the implementation of online ethics. Additionally, the CSR was proved to have a positive correlation on the consumers buying decisions on online shopping. The paper assesses the consumers’ buying decisions in Jordan and their rationale for online shopping. Besides, it explores the fundamental tenets of CSR on the internet purchasing in Jordan.

More...

Information and Strategic Aspects of Financial Statements in the Assessment of Their Users

Author(s): Grażyna Voss / Language(s): English Issue: 2/2019

Research background: General purpose financial statements constitute a source of financial information used by different groups of stakeholders. However, the frequency of changes concerning the form and content of reports insinuates uncertainty in relation to the credibility and thorough understanding of included information. Purpose: The aim of the article is to verify the suitability and utilisation of financial statements in decisionmaking processes and evaluation of their reliability as assessed by unit managers and tax advisors. Research methodology: In the first half of 2018 a survey was conducted among 60 tax advisors concerned with legal and tax services of economic entities and an identical survey was conducted among 60 managers of entities recognised as big economic entities functioning in the area of Kuyavian-Pomeranian and Pomeranian Voivodships. Results: The surveys conducted in selected groups of stakeholders make it possible to indicate the areas in which the presented contents are not fully used and do not provide any basis for them to be recognised as compatible with the rules of ethics. Novelty: For the first time, questionnaires were conducted in various groups of users of financial statements, they determined the level of their interest in particular elements of the report and the principles of accounting ethics.

More...

РИСК МЕНИДЖМЪНТ И ПРОФЕСИОНАЛНА ЕТИКА ВЪВ ФИРМЕНАТА ДЕЙНОСТ

Author(s): Maria Vidolova,Mariya Pavlova / Language(s): Bulgarian Issue: 1/2020

The article examines the peculiarities of company activity and management in the conditions of a risky environment. Special attention is given to risk management with a link to the issues of professional ethics of managers. When examining issues of professional ethics, the problem of assessing the professional behavior of managers. The article examines the peculiarities of company activity and management in the conditions of a risky environment. Special attention is given to risk management with a link to the issues of professional ethics of managers. When examining issues of professional ethics, the problem of assessing the professional behavior of managers.

More...

The Problems of the Assessment of Corporate Social Responsibility in the International Context

Author(s): Izolda Skruibytė / Language(s): English Issue: 83/2020

Corporate Social Responsibility (CSR) as a social phenomenon is very dynamic, multidimensional and complex. The content of CSR constantly expands and covers more aspects and, therefore, its evaluation becomes more complicated also. The comparative analysis of different CSR assessment methods has been conducted in this article seeking to reveal the main problems when assessing CSR in an international context.

More...

Dialog z interesariuszami jako podstawowy element współczesnych standardów etyki biznesu. Próba pogłębienia argumentacji etycznej

4.90 €

Preview

Dialog z interesariuszami jako podstawowy element współczesnych standardów etyki biznesu. Próba pogłębienia argumentacji etycznej

Author(s): Robert Sroka / Language(s): Polish Issue: 1/2020

Numerous contemporary standards, norms and guidelines for business ethics and conduct, such as ISO 26000 (social responsibility guidance standard for organizations, including business organizations), a renewed EU Strategy 2011–14 for Corporate Social Responsibility, AccountAbility Principles Standard 8000 (social responsibility guidance standard for organizations, including business organizations), Global Reporting Initiative Guidelines (helping organizations report on the non-financial dimensions of their activities, products, and services), and United Nations’ Guiding Principles on Business and Human Rights, point out that engagement of stakeholders, which results in an awareness of the expectations they have of companies, enables a sustained development of ethical accountability of a business organization. If companies and businesses wish to follow the guidelines for business ethics, they must not adopt the attitude of respecting only selected norms, neither should they apply the norms of business ethics only to certain areas of their activity. Ethical practices in business involve responsiveness to the actual needs of the stakeholders, rather than taking decisions which serve and secure merely the welfare of the company. While the mentioned international business ethics standards and guidelines emphasize the need for engaging a company’s stakeholders in the process of decision-making, the documents in question do not offer a deeper insight into ethical argumentation. Thus the objective of this article is to strengthen this kind of argumentation and to bring out the moral context of engaging stakeholders, which is conceived as a fundamental standard of business ethics.

More...

Socially Responsible Organisational Governance in the Public Sector

Author(s): Gita Lasytė / Language(s): English Issue: 3/2020

The present paper aims to examine the theoretical assumptions of socially responsible organisational governance in the public sector. In public authorities, corporate social responsibility is a relatively new phenomenon. Therefore, the paper focuses on the interaction between social responsibility and the New Public Governance. The article puts forward the assumption that the principles of governance of public goods and public services provided by the public sector are very close in content to the concept of social responsibility. The goal of the public governance process is efficiency and effectiveness not only in public administration institutions but also in building a welfare society. In this context, New public governance is in line with the principles of social responsibility. The similarities between the new public governance and social responsibility can be recognised in an understanding the values, processes and elements the primary standards of which are accountability, openness, efficiency, responsibility, compliance with procedural norms, division of power (involvement of stakeholders). The article also discusses the concept and characteristics of corporate social responsibility and provides criticism on the CSR phenomenon.

More...

Problem możliwości etyki zawodowej pośredników kredytu hipotecznego

Author(s): Arkadiusz Piotr Nowak / Language(s): Polish Issue: 1/2020

The purpose of this work is to present arguments that support the thesis about the need to formulate professional ethics for mortgage brokers. Due to the lack of a broader reflection on the professional ethics of this profession, a theoretical gap has arisen between general ethical thinking and the practice of ethical codes. Based on the literature, it was found that to formulate professional ethics, it is necessary to know the specifics of the work and to identify the specific ethical problems of the profession. These issues for mortgage brokers are described in this paper thanks to the use of the retrospective participant observation method. The conclusions of this study make it possible to recommend formulating the basics of professional ethics that refer to the value of professionalism, honesty, and responsibility.

More...

KURUMSAL SOSYAL SORUMLULUK ALANINDA ÜST DÜZEY YÖNETİCİLERİN KİŞİSEL DEĞERLERİNİN ROLÜ

Author(s): Deniz Elber Börü,Dilek Güngörmez / Language(s): Turkish Issue: 11/2020

This study aims to provide a theoretical framework on the implicit role of the executive personal values in building and implementing Corporate Social Responsibility (CSR) policies in corporations. From this point of view, primarily the current concept and content of CSR is examined. Afterwards, the recent studies and their results establishing the critical link between personal values and CSR are included. Finally, it is tried to support the proposal that corporations are the reflection of their executives and CSR is a managerial value before its “corporateness”.

More...

Risk Management of Forming Enterprises Integration Corporate Strategy

Author(s): Oleksii Hutsaliuk,Viktor Koval,Oksana Tsimoshynska,Mykola Koval,Hanna Skyba / Language(s): English Issue: 4/2020

The content and features of the integration strategy in the system of strategic planning of the joint stock company are determined. The sequence of formation and implementation of the integration strategy of the joint-stock company is substantiated. Strategic alternatives for ensuring sustainable development of the joint-stock company are systematized. It is proposed to use the genetic algorithm method to solve the problem of choosing corporate integration association in order to optimize a certain set of clear corporate integration association parameters necessary for the implementation of an effective integration process. The method for calculating the synergistic effect is proposed, which is advisable to use immediately after the integration and the beginning of the operational activity of the corporate integration association, since it can be adjusted depending on the type of the corporate integration association being formed and the motives for its formation.

More...

Algılanan Örgütsel Adaletin Çalışanların İş Etiğine Yönelik Tutumları Üzerindeki Etkisi: Özel Sektör Üzerinde Görgül Bir Araştırma

Author(s): Ahmet Mumcu / Language(s): Turkish Issue: 4/2020

This study is conducted to investigate the effect of perceived organizational justice on attitudes towards employees' business ethics. In the study, the concepts of organizational justice and business ethics, which are perceived, are given theoretically. Later, in the context of justice and ethics, the relationship between organizational justice and business ethics is addressed on the basis of qualitative and quantitative studies. Field research is carried out on 346 personnel working at businesses operating in private sector. Structural Equation Model (SEM) is used in the analysis of the data obtained from the research. As a result of the evaluation of the research data, it is found out that perceived distribution justice and perceived interactional justice don’t have a significant effect on the attitudes of employees towards business ethics. On the other hand, it is also found out that perceived procedural justice has a positive effect on employees' attitudes towards business ethics.

More...

ETHICS AND DEONTOLOGY IN THE MILITARY ORGANIZATION

Author(s): Mehdi Muhammad / Language(s): English Issue: 10/2015

This paper aims to provide an insight into different aspects of ethics in military organization. It will start by defining and differentiating theories used in the study of Ethics. This will be followed by a discussion on the need of Ethics in military and a description of different models used in selected military services of the world. Chapter 2 will deliberate on the practical problems faced by personnel in making ethical decisions, both in conventional as well as unconventional warfare. Chapter 3 suggests solutions to the problems discussed in Chapter 2.

More...

Etica afacerilor actuale – între utopie şi realitate

Author(s): Valentin Stelian Bădescu / Language(s): Romanian Issue: 6/2013

Current business ethics issues are to be considered in a broader context than the relationship between maximizing profits and interest. Great transformations are occuring in international politics: the great powers are focusing on the Asian area, which tends to become – if it is not already – the most exciting place for the global power game in this century, replacing Europe and the North Atlantic systemic centrality. It must be said that we live in a period of systemic uncertainties because major changes occur in systemic hierarchy.

More...

MUHASEBE MESLEK MENSUPLARININ ETİK DEĞERLERE YATKINLIĞININ İNCELENMESİ

Author(s): Kürşad ÇAVUŞOĞLU / Language(s): Turkish Issue: 22/2020

Accounting has a very important function in terms of generating information. The information generated by accounting profession should be accurate, honest and reliable. In generating accurate, honest and reliable information, not only laws and standards are sufficient, but it is also important that professional accountants, who generate this information, behave in accordance with ethical principles. Purpose of this study is to measure inclination of accounting profession members to ethical values and to investigate whether inclination of accounting profession members to ethical values differ in terms of various variables (such as gender, age, experience, monthly income, ethical contract signing). Data used in study were collected by e-mail surveys to accounting professional members, whose e-mail address was reached. Non-parametric Mann Whitney U test and Kruskal Wallis test were used to analyze difference. In general, it is understood that accounting profession members participating in research are inclined to ethical values. There was no significant difference in love, justice and cooperation dimensions of inclination to ethical values in terms of gender, age, education level, professional experience period, monthly income and status of ethical contract signing.

More...

MULTI-PROJECT MANAGEMENT IN THE CORONA CRISIS

Author(s): Claus Hüsselmann,Paul Golfels / Language(s): English Issue: 2/2020

The CoViD19 pandemic is forcing companies to take ad hoc measures to maintain operations during the crisis. In order to be able to estimate the effects of these measures on project portfolio management, the Multi Project Management Section of the German Project Management Association (GPM) conducted a survey among German companies. The results of the survey are presented in this report. It shows significant effects of the CoViD19 pandemic on the active project landscape of companies. Already established processes of PPM prove to be predominantly resilient and adaptable to the changed basic conditions. In many cases, companies are developing new ideas for projects. The size of the company and the industry has a significant influence on the impact of the pandemic.

More...