Around the Bloc: Latvia Declares Crackdown on Shell Companies
Twin banking scandals are adding to the country’s reputation as a hub for dodgy banks.
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Twin banking scandals are adding to the country’s reputation as a hub for dodgy banks.
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The aim of the article is to assess the perception of IFAC's Code of Ethics for Professional Accountants and its role, as well as changes in this perception depending on the level of professional experience. The authors expect that the Code is perceived as a tool that positively affects the ethical attitude of account-ants and their professional duties. The authors expect that along with increasing level of professional experience the importance of the Code increases. A total of 301 respondents participated in the study: 74 members of the Cracow branch of the Association of Accountants in Poland (SKwP) and 227 students of the Cracow University of Economics. It was found that professional experience of the respondents strongly influenced the perception of the Code and its usefulness. Students declare the importance of the Code but their contact with this document is scarce. The lack of professional experience results in inability to assess its usefulness. Practitioners state that generally they apply the Code, but the prevailing belief is that the level of knowledge of the Code among professionals is low. They are polarized over the usefulness of the Code in the financial reporting. Negative opinions dominate among respondents with intermediate level of professional experience.
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Ethics is commonly defined as a moral code that rule or influence people’s behaviors, also as customers. Therefore, the purpose of this article is to explore consumer ethics and cultural dimensions in relationship to consumer attitudes toward software downloading. Specifically, the study assesses a sample of Romanian professionals in terms of their own standing on the Hofstede model dimensions (collectivism, masculinity, power distance, and uncertainty avoidance) relative to select consumer ethics dimensions, and it addresses the respondents’ personal attitudes toward unauthorized downloading of copyrighted material. The target respondents were approached repeatedly through social networking, like Facebook, with 49 respondents agreeing to complete the questionnaire. Obtained results show that Romanian consumers are likely to be more individualistic and as such, they see unethical behavior as more acceptable. Such behavior can be found as typical for many post-communist countries, where economy and society undergo profound and long-term changes and citizens often pay no attention to the issue of moral principles.
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It is commonly claimed that a generally accepted code of business ethics is essential to further globalization of markets. However, the example of China, despite the profound structural changes and adjusted reforms for WTO, points to the diverse approaches to this issue. The still dominant Confucian philosophy, comprehension of the surrounding world reality based on Taoist values and the ubiquitous use of the Sun Tzu strategies often stay in contrast to the ethical rules of Judo-Christian civilization. The purpose of this paper is to increase understanding of different perceptions of deep-rooted culture and social categories in the Chinese market environment, its ethical implications and the impact on the development of marketing relationships with foreign partners. The source of information is extensive literature review, interviews with Polish managers operating in this market and many years of direct observations from the author.
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In today's knowledge-based economy, assets creating value in the business are mostly intangible assets. This fact has also affected the organizational performance evaluation and its management. Therefore, unlike traditional methods, businesses have started to use evaluation methods which are multidimensional and compatible with strategy. The most important of these methods is Balanced Scorecard. Balanced Scorecard evaluates the performance by considering into account its financial perspective, customer perspective, internal processes perspective and learning-growth perspective. That’s why a survey was conducted, in Kayseri manufacturing industry, on the top 50 enterprises which have maximum employment capacity. The effect of intra-organizational factors such as organizational culture, innovation performance and the effectiveness of accounting information system on business performance was tried to be measured under the parameters of balanced scorecard. According to the findings, the most effective variable on the balanced scorecard is the organizational culture. Innovation performance and effectiveness of the accounting information system also have a positive effect on the balanced scorecard.
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Corporate social responsibility (CSR) is a voluntary strategy taking into account ethical, social and environmental aspects of economic activity. Cooperation and dialogue between the banking sector and entrepreneurs, creates opportunities for effective action and hence creates job opportunity in the region. One of the social roles of the bank will be to help other businesses to achieve their business ventures. Bank, which carries out its mission should have a commitment to society and make a harmonious development of the region's economy. Banks which are socially responsible will always contributes sufficient help to implement economic development policies.
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The aim of the article is to present the ethical problems which appear in the process of marketing research, taking into a special account the point of view of the company which realizes the research. In the article the secondary sources of information have been applied as well as the results of the primary research realized under the scientific guidance of the author of the article.
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To succeed in the marketplace, companies must adopt competitive strategies. Economic, as well as ethical aspects of competitive strategies, are of great importance. A lack of healthy competition leads to difficult problems in economic life, especially in the banking sector. The most irresponsible competitive strategies have the potential to make the highest return. However, risky financial decisions usually resulted in banking crises. They were frequently resolved through bailouts at the taxpayer’s expense and contributed to moral hazard
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Time is running out to ease fears of our international partners, prime minister warns.
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Warsaw pledges to spend billions on cleaner homes and vehicles.
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This paper attempt to bring closer the concept of corporate responsibility for social environment in the context of employment of disabled people and its great impact on their professional activation. Deep analysis of literature in this area allows to define the concept of corporate social responsibility and to introduce the definitions and the image of the disabled person that are present in Polish society. Presenting business in terms of responsibility for the social environment in which it operates, intend to provide substantive arguments to state that only socially responsible organizations can give people the opportunity to become fully-fledged labor marketers.
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Workplace deviance means the intention or desire of the employees to cause harm to the organizations. In current era, organizations are facing the deviant behavior of employees because of that employees are not working properly, absenteeism is increasing and employees are having low level of belongingness towards their organization and the consequences of these issues are observed in the organizations in the form of lower productivity & high turnover rate. The current research was an attempt to find out the relationship between depression abusive supervision and organizational deviance. Confirmatory factor analysis was applied to confirm factors appeared through exploratory factor analysis. Structural equation modeling was applied to test the relationship between independent variables and dependent variable and also to develop a model. The results of the study indicated the significant impact of abusive supervision and depression on organizational deviance.
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This study examines the variable of trust in organizational relationships and found six leadership behaviors that foster trust. Using a confirmatory factor analysis, these leadership behaviors were examined to see the nature of the relationships among latent variables. The goal of the research was to establish whether there were some fundamental qualities that characterized trust-producing leadership behaviours. The study used data that were gathered from a survey among teachers in Jamaica. The participants work at various levels of the Jamaican education system and they were selected using a convenience sampling technique. The research is timely given the growing evidence of mistrust among leaders and followers in organizations and its findings are significant in that it offers a new and more nuanced perspective on the kinds of leadership behaviours that nurture organizational trust. The instrument used to collect the data was designed by the researcher and tested for reliability using Cronbach’s Alpha and produced a result of .938. e study proposes recommendations for improving organizational trust.
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This study examines employee involvement in organisational affairs as an important facet of social sustainability in the Nigerian banking sector, because providing good customer service requires committed employees rather than coerced labour. Data extracted through quantitative content analysis from the financial reports of fifteen commercial banks were analysed using descriptive statistics, Z test, one-way ANOVA, correlation and regression analysis techniques. e study found that employee involvement correlates positively and significantly with organisational performance; and banks differ in performance on the account of the level of employee involvement; firms with deeper level of employee involvement performed better than others with shallow level of employee involvement, thus stressing the relevance of employee involvement as an aspect of social sustainability business practices. Organisations are enjoined to involve their employees more to achieve better results; and embrace the modern philosophy of regarding employees as strategic resources that can be used to bolster core competence.
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The present paper focuses on the ethical issues resulting from recruitment outsourcing in Bangladesh. It is a case based explorative study. Besides secondary data, both outsourced employees and employers who engage in outsourcing for their organization were interviewed to reach the valid data. Poor salary and benefit structure of the outsourced employees, different folded discrimination between in-house and outsourced employees, employee poaching from the competitors with the help of 3rd parties are some of the findings of the study that are creating ethical dilemma for organizations and employees as well. Both from the demographic perspective and subject matter the study is original one.
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Advertising is part of the marketing strategy and therefore pursues clearly defined goals and tries to well-defined recipients – includes so assumptions of market segmentation. During the advertising communication, however, it comes to violations of ethics of words. This article presents the analysis of verbal and visual, which are used in cosmetics ads degrading human being.
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This report is an attempt to critically analyze the provisions of Directive 2008/104 EC on temporary agency work aimed at guaranteeing the rights of temporary workers. The report aims to clarify how the Directive managed to find a reasonable compromise between more flexibility in regulating labor relations and the providing of adequate level of protection for temporary workers. The conclusion of the author is that Directive 2008/104 EC does not sufficiently protect temporary workers. It gives priority to flexibility to the detriment of security.
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The article focuses on the possibility of using the principles of personalism and utilitarianism in business ethics and marketing ethics. The author answers the question: Why should we first choose personalism, and not utilitarianism? The main thesis of this article is that for business ethics and marketing ethics the personalistic norm of morality is more appropriate than the utilitarian standard of morality. The article aims: (1) at assessing the utilitarian standard of morality used in business and marketing ethics; (2) at introducing the concept of business ethics and marketing ethics based on the assumptions of personalism.
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The institutionalization of Islam as an aspect of understanding and practical contemporary interpretation of Islam offers to the society indisputable and universal values of the Islamic concept of life as a general universal value. Islamic economics, Islamic banking, Halal quality are only forms of that institutionalization and the evidence that Islam can be practiced and be a part of the system and order in any society and in any country because of its universality. Halal quality is built upon a doctrinal paradigm of Halal as universal goods the „Tayyibat“ which are opposite of everything that opposes universal good or the ,,Khabais". This concept has an ambivalent, doctrinal paradigm; 1. (First) many traditional texts display Halal as Tayyibat; 2. Allah speaks to various addressees through the logic of common sense and intelligence and not just by doctrinal approach and standard norm of obligations or prohibitions. We explained the „Halal we Tayyib“ concept through many traditional Islamic texts.
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This paper has offered one opinion regarding the form of mistreatment which imposed on the customers by certain merchants. We have presented some concrete and clear Islamic position on this issue. Beside mentioning these problems and the methods of various trade speculations, we also offered some ways for avoiding and eliminating of such a scourge. We have mentioned are examples from around the world where cheating are very diverse, and we are aware of the fact that there are far more than what might be found in this paper. It is certain that this issue deserves even more attention, and perhaps a scientific conference and writing a much larger and important study, because this is the state of society in which we live and where we all are affected by some type of commercial fraud, with or without our will.
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