PRN: Business & Professional Ethics (Sub-Topic)最新文献

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The Role of Ethics in the Anglo-Saxon Financial System 伦理在盎格鲁-撒克逊金融体系中的作用
PRN: Business & Professional Ethics (Sub-Topic) Pub Date : 2013-12-27 DOI: 10.2139/ssrn.2372417
A. Miglionico
{"title":"The Role of Ethics in the Anglo-Saxon Financial System","authors":"A. Miglionico","doi":"10.2139/ssrn.2372417","DOIUrl":"https://doi.org/10.2139/ssrn.2372417","url":null,"abstract":"The current process of the globalization of finance has showed significant questions related to the behaviour of market participants and to the ethical dimension of business operations, particularly in the Anglo-Saxon financial system. In this context, the recent banking and corporate scandals (such as, for example, the collapse of Northern Rock, Lehman Brothers and the manipulation of the London Interbank Offered Rate – LIBOR) revealed the problematic relationship between some financiers and ethics. This paper attempts to argue that the Anglo-Saxon financial market is centred on an attention to increase in profit, an objective which comes under a regulatory framework marked by the adoption of “principles-based” schemes and forms of self-regulation. For this reason there is a need to give particular attention to the proper functioning of financial relationships, with a view to safeguarding the interests of all actors who operate in the market. As a result, the achievement of acceptable levels of ethics depends on “prudent management” and, therefore, on the ability of intermediaries to pursue operational conducts based on fairness and transparency.","PeriodicalId":289083,"journal":{"name":"PRN: Business & Professional Ethics (Sub-Topic)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129208882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Special Economic Zones and the Exploitation Underneath 经济特区及其地下开发
PRN: Business & Professional Ethics (Sub-Topic) Pub Date : 2013-11-25 DOI: 10.2139/SSRN.2359449
Saine Paul
{"title":"Special Economic Zones and the Exploitation Underneath","authors":"Saine Paul","doi":"10.2139/SSRN.2359449","DOIUrl":"https://doi.org/10.2139/SSRN.2359449","url":null,"abstract":"Rampant violation of basic legal frameworks protecting labor rights in the Special Economic Zones (SEZ) is something not unheard of. The governments however, turn a deaf ear towards such violation and hardly use their authority to intervene, in exchange for providing the investors a tax free and liberal environment in the host countries. Be it minimum wages, or standard working hours, or the right to strike, or to form union, such violations within the SEZs all over Asia are widely reported, India being no exception.A cursory reading of the Special Economic Zone Act, 2005, does not ascertain if the labor laws governing India are the same as those governing the laborers working in an industry under the Special Economic Zone, until, on closer inspection it becomes evident that labor with the SEZs is subjected to a modified regime which aims at non implementation of any labor laws within the SEZs. Also, employers have come to use increasing quantities of contract or casual laborers, in addition to evading labor laws. The objective of the paper is to bring to the fore the underlying conflict between globalization and human exploitation, by delving into the legal aspect regarding violation of labor rights within the SEZs, right from restriction of Trade Union to banning of strikes, to the deprivation of minimum wages and inhuman working conditions and the exploitation of women workforce, on the backdrop of the SEZ Act 2005.","PeriodicalId":289083,"journal":{"name":"PRN: Business & Professional Ethics (Sub-Topic)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133299433","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Impact of Celebrity Endorsement on Customer's Brand Perception in the British Sports Apparel Industry: A Comparison between Celebrity Endorsed and Non-Endorsed Brands 英国运动服装行业名人代言对消费者品牌感知的影响:名人代言与非代言品牌的比较
PRN: Business & Professional Ethics (Sub-Topic) Pub Date : 2013-04-16 DOI: 10.2139/ssrn.2279977
Talal Naseem Janjua
{"title":"Impact of Celebrity Endorsement on Customer's Brand Perception in the British Sports Apparel Industry: A Comparison between Celebrity Endorsed and Non-Endorsed Brands","authors":"Talal Naseem Janjua","doi":"10.2139/ssrn.2279977","DOIUrl":"https://doi.org/10.2139/ssrn.2279977","url":null,"abstract":"This research aims to study the impact of celebrity endorsement on customer’s brand perception by giving a comparison of celebrity endorsed and non-endorsed brands in the British apparel industry. An extended empirical study has been conducted with the help of various secondary resources including models like Source credibility model and Source attractiveness model. These models were scrutinised and were used in the formulation of a theoretical framework specific for this research. Variables discussed in the framework and secondary research were tested empirically using primary data collected through a structured questionnaire with both uni-variate and bi-variate statistical analysis. Results revealed that apart from Expertise all variables prevailed in the same direction and showed positive correlation among each other answering the research question.","PeriodicalId":289083,"journal":{"name":"PRN: Business & Professional Ethics (Sub-Topic)","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124596532","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Managing Unto this Last 坚持到最后
PRN: Business & Professional Ethics (Sub-Topic) Pub Date : 2013-01-01 DOI: 10.2139/ssrn.2220141
S. Pellissery
{"title":"Managing Unto this Last","authors":"S. Pellissery","doi":"10.2139/ssrn.2220141","DOIUrl":"https://doi.org/10.2139/ssrn.2220141","url":null,"abstract":"What should a manager die for? An answer to this question can reveal how a manager should live. In other words, unveiling the core commitment of a manager will define the profession itself in a meaningful way. This single question has been pursued throughout the paper. Many management professionals and teachers will dismiss the key words of this paper – commitment, courage, passion – as personal values that have nothing to do with the management profession. That exactly is the point of this paper: a road map to bring life back into management practices. The radical reorientation of management education proposed in this paper - putting \"life\" back into the heart of management practices and education - is still a higher benchmark for the United Nation's principles of Responsible Management Education, which has been adapted by over 300 business schools.The paper is divided into three sections. After the introduction, in the first part, the paper exposes the problem at hand by showing how the denial of semiotics within management science leads to the generation of only \"actions\", and not \"practices\". The paper argues that this denial of \"social\" makes managerial vocation an anomaly of doing something without passion. In the second part, why \"the Last\" requires managerial attention is argued. In the final section, a proposal to reverse the situation is delineated. One proposal is to change the nature of managerial education by aiming to produce the Gramscian organic intellectuals. A second proposal is that managers are, in fact, \"producers of knowledge\" (rather than users of knowledge), and there is a need to revalorise this segment of knowledge produced in context. A perceptive reader will also realise how these proposals, and the paper at large, makes an attempt at uniting two distinct schools of Hegelian (based on dialectics) and Heideggerian (based on interpretativism) thoughts on the corridors of management education in post-colonial contexts.","PeriodicalId":289083,"journal":{"name":"PRN: Business & Professional Ethics (Sub-Topic)","volume":"11 6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131925255","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Considering the Argument that ‘Greed is Good’ 考虑到“贪婪是好的”的论点
PRN: Business & Professional Ethics (Sub-Topic) Pub Date : 2012-10-26 DOI: 10.2139/SSRN.2167163
Gustavo Morles
{"title":"Considering the Argument that ‘Greed is Good’","authors":"Gustavo Morles","doi":"10.2139/SSRN.2167163","DOIUrl":"https://doi.org/10.2139/SSRN.2167163","url":null,"abstract":"Opponents of Capitalism argue that it is an immoral system fueled by greed. Greed is, after all, a biblical sin. In this vision, Greed then becomes Capitalism's Original Sin. Many Catholic thinkers have butted heads with Capitalism by contrasting it with their understanding of Catholic social teachings. This paper will argue that both Capitalism and Catholicism put man’s free will and his God given role as co-creators at the center. Catholic social teaching abundantly defends private property. The defense of markets, profits, and entrepreneurship has become part of Catholic social teaching since Pope John Paul II.","PeriodicalId":289083,"journal":{"name":"PRN: Business & Professional Ethics (Sub-Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115805293","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Managerial Unemployment: A Snapshot of the Hidden Devastation 管理性失业:隐藏灾难的快照
PRN: Business & Professional Ethics (Sub-Topic) Pub Date : 2012-03-07 DOI: 10.2139/SSRN.2017356
Terry A. Sheridan
{"title":"Managerial Unemployment: A Snapshot of the Hidden Devastation","authors":"Terry A. Sheridan","doi":"10.2139/SSRN.2017356","DOIUrl":"https://doi.org/10.2139/SSRN.2017356","url":null,"abstract":"An exploratory pilot study on the effects of unemployment on Australian managers. In-depth interviews with 5 long term unemployed managers, 4 men one woman. All had previous stressful jobs and stress increased to when they left, all experienced relief of initial release from work. However, over time their stress increased to high levels again. Emotions of anger - towards government bodies, the lack of assistance, entrenched ageism; fear about financial hardship and depression regarding loss of status, led to use of alcohol as self-medication, over-eating and long term sleep problems. Advice to others were; to realize that 6 months of unemployment meant drastic action in order not to be labeled as a loser and stay in employment until next job is secured.","PeriodicalId":289083,"journal":{"name":"PRN: Business & Professional Ethics (Sub-Topic)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114710317","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Oil Rent and Income Inequality in Selected Developing Countries: Does Corruption Matter? 某些发展中国家的石油租金和收入不平等:腐败是否重要?
PRN: Business & Professional Ethics (Sub-Topic) Pub Date : 2012-01-27 DOI: 10.2139/ssrn.2047256
Urbain Thierry Yogo, Douzounet Mallaye, Tatiana Timba Gaelle
{"title":"Oil Rent and Income Inequality in Selected Developing Countries: Does Corruption Matter?","authors":"Urbain Thierry Yogo, Douzounet Mallaye, Tatiana Timba Gaelle","doi":"10.2139/ssrn.2047256","DOIUrl":"https://doi.org/10.2139/ssrn.2047256","url":null,"abstract":"Using a most available data on a sample of 26 developing countries, this paper addresses the effect of oil rent on inequality. Mobilizing dynamic panel data specification over the period 1996-2008, econometric results yields two important findings. First, there is a non-linear (U shaped) relationship between oil rent and inequality. Specifically, income inequality falls at the early stage of the increase of oil rent and then rise steadily as oil revenues increase. Second, this non-linear effect is conditional to the control of corruption.","PeriodicalId":289083,"journal":{"name":"PRN: Business & Professional Ethics (Sub-Topic)","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127021046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Differences in Auditing Practices - A Comparative Study of Audit Tenure Effects on Audit Quality between Germany and the United States 审计实务的差异——德国和美国审计任期对审计质量影响的比较研究
PRN: Business & Professional Ethics (Sub-Topic) Pub Date : 2011-12-03 DOI: 10.2139/ssrn.1967454
Patrick Krauss, Benedikt M. Quosigk, Henning Zülch
{"title":"Differences in Auditing Practices - A Comparative Study of Audit Tenure Effects on Audit Quality between Germany and the United States","authors":"Patrick Krauss, Benedikt M. Quosigk, Henning Zülch","doi":"10.2139/ssrn.1967454","DOIUrl":"https://doi.org/10.2139/ssrn.1967454","url":null,"abstract":"Using a matched sample of 1,806 firm-year observations from Germany and the United States over the sample period of 2005 to 2010, this paper examines audit practice differences between both countries. Our empirical results show qualitative similar results with regard to audit tenure effects on audit quality in Germany and the United States. The results imply that the increased process of accounting and audit harmonization worldwide have led to quite some similarities in auditing practices, respectively audit regulations. However, our empirical results also imply that beside specific audit regulation requirements, the auditing practices in Germany and the United States still differ significantly. In particular, we are able to detect generally higher levels of earnings management for German companies than their matched counterparts from the United States. Our results are robust to a variety of sensitivity tests.","PeriodicalId":289083,"journal":{"name":"PRN: Business & Professional Ethics (Sub-Topic)","volume":"351 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128021757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Impact of the Monetary Policy Instruments on Islamic Stock Market Index Return 货币政策工具对伊斯兰股票市场指数收益的影响
PRN: Business & Professional Ethics (Sub-Topic) Pub Date : 2011-12-01 DOI: 10.2139/ssrn.1973469
Mohamed Albaity
{"title":"Impact of the Monetary Policy Instruments on Islamic Stock Market Index Return","authors":"Mohamed Albaity","doi":"10.2139/ssrn.1973469","DOIUrl":"https://doi.org/10.2139/ssrn.1973469","url":null,"abstract":"Previous studies found that Islamic stock market index in Malaysia (KLSI), does not react, or react negatively to interest rate, although one of the main criteria of Islamic finance is to avoid business and activities that yield interest because of its prohibition in Islamic laws. On the other hand, studies of Islamic stock market index in the US (DJIMI) found that there is no impact of interest rate on DJIMI. These two stock market indices have different screening criteria and different composite of securities. This study aims at investigating the monetary policy variables impact, the effect of interest rate, and the use of stock market indices as a hedge against inflation. It also examines the volatilities of monetary variables, interest rates, and inflation rate on two Islamic stock market indices. Using time series analysis such as GARCH the results are as follows. It is found that in the variance univariate models of the conventional indices that M1, M3, inflation rate, and real growth in GDP are significant in influencing KLCI volatility, while M2, M3, inflation rate and interest rate affected DJINA volatility. On the other hand, in the Islamic indices, KLSI and DJIMI variance is influenced by M2, M3, and inflation rate. In addition, in the multivariate model, DJIMI is influenced by the interest rate and the inflation rate in the mean and variance equations. In contrast, KLSI is influenced commonly in the mean and variance equations by M3, and the inflation rate.","PeriodicalId":289083,"journal":{"name":"PRN: Business & Professional Ethics (Sub-Topic)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130626069","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 31
Toward Fair Economy 走向公平经济
PRN: Business & Professional Ethics (Sub-Topic) Pub Date : 2011-11-29 DOI: 10.2139/SSRN.1965975
Maher Diab Kababji
{"title":"Toward Fair Economy","authors":"Maher Diab Kababji","doi":"10.2139/SSRN.1965975","DOIUrl":"https://doi.org/10.2139/SSRN.1965975","url":null,"abstract":"In order that an organized body of knowledge might be classified as science, its hypothetical law must be based on facts. Unlike any other social science, fallacies are the root of the technique of thinking in economics. By the lapse of time theses fallacies have been accepted as if they represent a part of the natural life which people have to live with. Present economic systems are designed to concentrate wealth in few hands. Instability is the main character of present economies. Monetary and fiscal policies failed to realize prosperity. Growing poverty and oppression makes it necessary to review the foundations on which present economic systems are based and to establish a fair economic system. No doubt that a system based on principles set by the Creator of the people is the best for all communities. In general, all religions handled economic issues, but Islam has set constant comprehensive concepts and rules for establishment of a fair economic system which suits all people in different times and places. Taking into consideration the complexity of recent economies, different approach has been taken to identify economic topics and to understand the verses of the Holy Qur’an which controls present macroeconomic issues. This explains the different presentation of Islamic economy in comparison with what was introduced by other researchers. First, the analysis highlights features of Islamic economy. Each chapter explains how present economic principles are implemented with regard to the subject economic topic and introduces the related ideological viewpoints of Islam supported by the verses of the Holly Qur’an and the sayings of the Prophet (Pbuh). Second, a fair integrated economic system based on the Islamic rules is introduced. It includes monetary system, financial system and financial security system","PeriodicalId":289083,"journal":{"name":"PRN: Business & Professional Ethics (Sub-Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130932420","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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