Business Ethics

Tuketicilerin, cevreye duyarli davranislardan biri de geri donusum aliskanliklaridir. Makro seviyedeki davranis degisikliklerinin, mikro seviyeyi anlamaktan gectigi dusunulurse, tuketicilerin geri donusum motivasyonlarini anlamak, geri donusume katilimi artirmak icin ilk adimdir. Bu calisma, Turk tuketicilerin 2006 ve 2012 yillari arasinda, geri donusum tutum ve davranislarinin nasil degistigini incelemektedir. Sonuclar, geri donusum hakkinda bilgi seviyesinin arttigini, ancak bu artisin geri donusum davranisina donusmedigini; diger yanda, bireysel katkiya inancin azalarak beklentinin kurumlara yonlendigini, dolayisiyla mikro ve makro seviyelerin isbirliginin onemini gostermektedir

We are grateful to Annabel Guinault for her invaluable research assistance. The terms country and nation as used in this report do not in all cases refer to a territorial entity that is a state as understood by international law and practice. The terms cover well-defined, geographically self-contained economic areas that may not be states but for which statistical data are maintained on a separate and independent basis. World Economic Forum Geneva Copyright © 2012 by the World Economic Forum All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, or otherwise without the prior permission of the World Economic Forum.

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This filing is Scott Erik Stafne’s first set of Requests for Admission in his Washington State Board of Tax Appeals matter (Dkt. 24-184 & 24-185) challenging Snohomish County’s post-foreclosure alterations to the recorded boundaries of his parcels. The RFAs aim to narrow disputes by establishing core, undisputed facts about federalism and Washington’s Land Use Petition Act (LUPA)—specifically, that LUPA provides the exclusive, time-barred path for judicial review of local land-use decisions, that the relevant Boundary Line Agreement (approved April 27, 2010) fixed the parcel lines, and that no party ever filed a timely LUPA petition to change them. The County is asked to admit (1) it relied on no LUPA order to revise boundaries or ownership records, (2) federal court proceedings could not bypass LUPA’s limits, and (3) the “party-presentation” principle bars a court from recutting parcel lines on grounds not raised by the parties. The requested admissions go to the legality of the Assessor’s boundary changes and, consequently, the validity of the tax assessments derived from them.

Employers that emphasise ethics often encourage a variety of positive work-related outcomes, yet the manner inwhich different ethics policies and corporate social responsibility (CSR) enhance employee attitudes is still subject toinvestigation. Consequently, this study explored how ethics training and an ethics code work with perceived social responsibility to encourage positive feelings about work. Using survey data collected from 781 individuals employed in an education-based health science centre, the results indicated that hours of ethics training and a shared ethics code operated through perceived social responsibility to enhance a positive work attitude, measured as job satisfaction and an intention to stay. Creating an ethical environment and emphasising socially responsible business practices should encourage employees to respond more favourably to the workplace. In particular, companies should use ethics codes and training to emphasise CSR, thus enhancing employees’ work at...

Este artículo tiene como objetivo hacer un análisis de la utilización de software libre en la educación en América Latina, la evolución y qué herramientas se pueden usar para dar cumplimiento al plan TIC impulsado por el gobierno nacional, para el caso de Colombia. Lo anterior llevaría a tener un análisis del proceso tecnológico que cualquier entidad educativa puede tomar para lograr todos los objetivos académicos y tecnológicos. En cada uno de los parámetros analizados se concluye que el software libre es la oportunidad que tiene Colombia para evolucionar en la parte educativa en la implementación de las TIC.

This article is about legal ethics. It analyses the debate on Lord Brougham in Queen Caroline’s Case in 1820. The eminent Professor Monroe Freedman argued in the article ‘Henry Lord Brougham, Written by Himself’ that: "[A]n advocate, in the discharge of his duty, knows but one person in all the world, and that person is his client". As to whether Lord Brougham fulfilled his moral duty in line with Kant’s Ethics of Duty to defend his client to attain a 'Good Will' is indeed a dilemmatic question. According to many critics, he had resorted to derogatory tactics considered as being unethical from the standpoint of Virtue Ethics in order to attain that 'Good Will'. Which is which as far as this paradox is concerned?

La investigación y el quehacer docente, profesional, estudiantil y de la comunidad en general, están íntimamente relacionadas con la necesidad de comunicar, de crear diversas redes de complicidad, lazos de amistad que contribuyan a expandir no sólo distintos temas e interrogantes, sino también, toda una serie de inquietudes que alimenten y formen una atmósfera más abierta, crítica, humana, sensible y democrática.

La critica a la racionalidad moderna parte de considerar la razon exclusivamente en su dimension instrumental, dejando de lado matices fundamentales, siendo el mas importante “la accion comunicativa”. Partir de un consenso racional en la solucion de problemas donde las partes voluntariamente colaboraren entre si, sin engano o violencia, es la dimension determinante del ejercicio racional de los seres humanos.

The notion of ‘VERBAL SILENCE’ and the corresponding term first introduced into the scientific discourse by V.I. Solyanyk in the context of “Verbal Silence in the Process of Communication” mean ‘the semantic vacuum of a verbal form’.
      The further researches of verbal silence as far as the role of this linguistic phenomenon in discourse and its functioning as a communicative act were resulted in the following works, “Verbal Silence as a Communicative Act” and “The Emotive Function of Verbal Silence”.
      The linguistic phenomenon of verbal silence represents a phonetically, lexically, morphologically and syntactically complex, component of communication.
        So, the complicated syntactic structures are frequently observed in the semantically ‘silent’ contextual fragments of the novels by Stephen King, W. Somerset Maugham and Iris Murdoch, that are under the actual consideration. The fact can be proved with the presence of many five-component complex sentences with compound structured basis. And as for the manifestation of the linguistic phenomenon of verbal silence at the syntactic level, multicomponent complex sentences are evident to dominate as a means of its structure composition.
        Verbal silence, being communicatively meaningful, is usually psychologically ‘colored’ at the same time. And, as a result, it might fulfil the function of some emotional intensifiers realized as accompanying elements of communicative acts. Almost any lexeme can acquire a bigger or a smaller degree of emotiveness.

Les approches féministes en bioéthique permettent de mettre l'accent sur des réalités souvent laissées pour compte dans les discussions officielles. Une sensibilité particulière aux situations d'oppression et aux inégalités sociales ouvre la voie à des préoccupations qui élargissent les champs d'intérêt de la bioéthique et en questionnent les prises de position tant dans le domaine médical que social. La bioéthique féministe cherche à offrir des alternatives participatives là où règne souvent une hiérarchisation désengageante et dominatrice.

Vous avez l'autorisation de reproduire cet article dans les limites des conditions d'utilisation de Cairn.info ou, le cas échéant, des conditions générales de la licence souscrite par votre établissement. Détails et conditions sur cairn.info/copyright. Sauf dispositions légales contraires, les usages numériques à des fins pédagogiques des présentes ressources sont soumises à l'autorisation de l'Éditeur ou, le cas échéant, de l'organisme de gestion collective habilité à cet effet. Il en est ainsi notamment en France avec le CFC qui est l'organisme agréé en la matière.

This paper investigates factors that can explain the motivations of Portuguese companies to a social performance. The study was based on a sample of nineteen large Portuguese companies, listed on the PSI 20 index, for a period of five year, since 2005 to 2009. A Factorial Analysis was applied to identify the dimensions of Portuguese Corporate Social Responsibility using variables reference on the Green Book of European Community Commission (ECC, 2001). The results produced two dimensions that may explain Portuguese corporate motivation social performance: (1) Standards and Legal Requirements and (2) Ethic and social conduct. Further research may be done to find correlations with these dimensions and financial and economic corporate performance.

Ubi societas, ibi ius." 1 "Our post-war institutions were built for an inter-national world, but we now live in a global world." 2 "[T]here is nothing unjust about international inequalities as such. Such inequalities are a natural feature of a world in which more-or-less independent political communities pursue the aims and purposes of their members, including local conceptions of distributive justice.

Performance is the outcome of all plans and decisions of a company. It shows the ways companies are governed. Consequently, determining the relative importance of factors influencing the Performance is important. Therefore, in this study, seven independent variables were determined based on the literature. Then, the significant variables were chosen using the Pearson’s correlation test. Finally, an artificial neural network was designed to investigate the relative importance of the determinants. In total, 1340 company-year data were collected from Tehran Stock Exchange (TSE) from 2001 to 2010. The research results revealed that institutional ownership concentration is the most important factor which is followed by state ownership, and managerial stock ownership. Debt policy and firm size are ranked in lower position.

This paper explores the nature of the relationship between corporate social responsibility (CSR) and competitiveness. We start with the commonly held view that firm competitiveness is defined by the market. That is, the question of what are the critical competitiveness factors is answered by looking at how companies and financial analysts describe and evaluate a firm. To analyze this, we review the current state of the art on the relationship between CSR and competitiveness. Second, CSR criteria used by financial analysts is identified and compared with company valuation methods. Third, the results of a multi-stakeholder dialogue on CSR and competitiveness of the European financial sector are presented. As a conclusion, we argue that CSR and competitiveness relate through a learning and innovation cycle, where corporate values, policies and practices are permanently defined and re-defined. Thus, we propose that learning takes place as CSR is embedded in business processes, and that once it has been integrated, in turn, it generates innovative practices, and finally, competitiveness. At the end of the paper, we propose that CSR in practice consists of managing inherent paradoxes generated by the tension between CSR and business policies.

Abstract:

This Petition for Certiorari is likely relavent to the property tax litigation currently ongoing before the Washington Tax Bost. Accordingly it is being reposted here for access by those persons who might want to review it.  This Stafne v. Zilly cert petition asks the Supreme Court to police ultra vires adjudication and protect state prerogatives in land-use disputes (LUPA). It challenges a federal court’s authority to proceed absent Article III jurisdiction and critiques the use of immunity doctrines to foreclose merits review, where boundary lines and property interests were effectively re-written outside Washington’s processes. The document appears to have been previously removed or lost from Stafne's Academia.edu page; Stafne believes it supports the federalism, due-process, and other constitutional arguments he will be making to the Washington Tax Board

Despite signing a peace accord in 2016, Colombia remains one of the most dangerous countries for social mobilization for peace, democracy, and equality. Between 2016 and 2023, 1,804 social leaders and 351 ex-combatants were assassinated. However, there has been no strong or sustained public outcry in response to this violence. This policy brief presents findings from a research project examining public attitudes toward lethal violence against social leaders and ex-combatants, with a focus on stigmatization against these actors and violence-justifying beliefs and attitudes. Drawing on data from an online survey conducted in late 2023-which is representative of the urban population with internet access-the study shows that violence-justifying attitudes toward both unarmed civilians-who did not engage in insurgent actionand former guerrilla combatants depends largely on their demands. Although public opinion tends to be more favorable toward social leaders than ex-combatants, citizen perceptions of both groups become more negative when these actors advocate for structural reforms, particularly land redistribution. This is because social mobilization for land redistribution is often associated with wartime grievances and thus perceived as a threat to the existing social order. These findings show that redistributive peace commitments are seen as potentially destabilizing, which in turn reinforces stigma against actors who advocate for redistribution. The study draws policy and practice recommendations to counteract such stigmatization, prevent violence, and support the implementation of the peace accord.

This study examines the influence of Adam Smith's philosophical ideas-particularly the "invisible hand," division of labor, and rational self-interest-on local economic practices. Using a qualitative case study approach based on secondary data, the research explores how Smith's principles manifest in local policies, entrepreneurial behavior, and community welfare. Findings reveal that Smith's ideas continue to shape local economic strategies, though their application is often mediated by socio-cultural values. The study affirms the enduring relevance of Smith's contributions in fostering sustainable and equitable local development.

Within this paper, we adopt a qualitative process approach to explore how ethical judgments are influenced by spatio-cultural meanings applied to social entrepreneurship in the context of Mozambique. We analyse how such ethical judgments emerged using data gathered over a 4 year period in Maputo. Our findings illustrate three modes used to inform ethical judgments: embracing, rejecting and integrating. These describe how ethical judgments transpire as participants evaluate social entrepreneurship drawing upon related global normative meanings and those embedded within the local context. This analysis offers a critical contribution regarding how ethical judgments regarding social entrepreneurship evolve from negotiation and interaction within a context of multiple spatio-cultural meanings.

This paper contributes to the study of ethics programmes by the building of a theoretical model for implementing an ethics programme and examining the application of this model to an actual implementation case study. Ethics programmes aim at stimulating ethical behaviour in the organisation and assisting employees to act in a morally responsible way. It is proposed that for an organisational ethics programme to be effective, five dominant conditions are necessary: awareness of formal organisational goals and corresponding informal norms; suitable procedures for decision making; correct distribution of resources; presence of necessary skills; and personal intentions for ethical behaviour. Following detailed discussion of each condition, and with reference to an actual case example, the conditions will be further developed and supplemented with suggested organisational activities that could be used to support these conditions.

This paper explores the evolutionary role of awareness as a threshold technology: the capacity that enables systems to cross from survival through instinct into cooperative generativity. Drawing from both biological analogies and lived experience of navigating systemic poverty, it argues that awareness functions as an informational bandwidth regulator. Without it, complexity collapses into chaos; with it, organisms and societies can reallocate cognitive load, preserve coherence, and generate higher-order structures.

The analysis situates awareness within System|Ethics (S|E), a physics-inspired meta-framework that models emergence using metrics like coherence, recursion depth, and generative negentropy (Gn). By reframing historical failures like “rat utopia” as breakdowns in bandwidth and neighborhood constraints, the paper shows how awareness is not ornamental but structurally necessary to avoid collapse at high density.

Ultimately, awareness is described not as a mystical add-on but as an evolutionary engine—a threshold that converts disorder into new systemic order. Its ethical implication is clear: sustaining complexity requires choices that free rather than consume the capacity of oneself and one’s neighbors. Awareness is thus both a survival adaptation and the foundation for a just, generative future.

In today's volatile and data-driven financial environment, traditional static loan modeling methods are no longer sufficient to support strategic decision-making and proactive risk management. This paper explores advanced loan modeling techniques using Microsoft Excel, emphasizing the integration of What-If Analysis and optimization tools such as Scenario Manager, Goal Seek, Data Table, and Solver. These tools allow financial professionals to simulate diverse lending conditions, assess borrower-specific risk, and design optimized repayment structures that enhance affordability, mitigate risk, and boost institutional profitability. Drawing on literature and empirical studies, this paper demonstrates how dynamic, Excel-based loan models provide a scalable and accessible alternative to costly proprietary systems. Similarly, a real-world case involving a $300,000 machinery loan is used to illustrate practical applications such as interest rate sensitivity analysis, scenario simulation under inflation and credit risk shifts, and repayment optimization. The paper also emphasizes the strategic benefits of these methods, including improved lending decisions, customer satisfaction, profitability optimization, and regulatory readiness. Moreover, the paper discusses the integration of borrower behavior and machine learning insights to enhance predictive accuracy, highlighting a broader shift toward hybrid financial modeling approaches. While Excel offers powerful and democratized modeling capabilities, challenges such as model governance, data integrity, and scalability underscore the need for complementary tools and governance frameworks. Ultimately, the paper advocates for the fusion of financial engineering principles with accessible computational tools to create adaptive, resilient, and intelligent lending strategies suited to modern financial landscapes.

The continued failure of companies mainly with the majority of male board members prompted this research to establish the importance of board heterogeneity, the role of women board members, their characteristics and how their board presence can be utilised for improving corporate governance and stakeholder value. This study derives from board composition which dictates that directors of substance should populate boards. The debate on the utility value of women on boards was investigated using an interpretive enquiry. Document review coupled with a semi-structured interview was administered to forty-two (42) respondents. Purposive and snowball sampling were used to select respondents. Results of the research showed that women are thinly populated in boards yet they are risk averse, prepare for meetings diligently, are objective, have integrity and are protective of the organisation. The research recommends that bursaries and scholarships should be availed to women and girls so that they get chances to go through all levels of education and end up as managers, a step towards board membership. The government of Zimbabwe should make sure that steps are taken to enforce the 50:50 principle in management and that to cascade to boards. There should be advocacy for the need to infuse women leadership in all walks of life.

Issues of morality have penetrated all sub-fields of anthropology (Howell 1997;. The same is true for the field of business studies, where new forms of applied ethics have emerged . These contemporary challenges pose new anthropological questions and thus offer new frameworks with which to approach ethics within the disciplines of both anthropology and business studies. In the world of business, moral concerns can take the form of a managerial strategy or personnel management tool , causing some researchers to see them mainly as an "economization" or "commodification" of ethics rather than as an "ethicization" of capitalism or of the business world 2007). A company's pursuit of good conduct, whatever form it takes, can be viewed cynically: as an investment intended to increase profitability, as well as a technique of deflecting external moral and political pressures . Such interpretations run the risk of becoming moral evaluations or value judgments. As anthropologists, our task is not to make such judgements, but to study how members of a business organization deal with the moral atmosphere in which they must work. The rising focus on the ethics of business is connected to recent technological developments in production and communication, as well as to the relations of production between classes and between countries. Key trends include the transformation of companies into globalised

Academic research into codes of ethics has given us valuable information on the subject but has failed to provide an all-encompassing understanding of the contents of actual codes. This paper looks at what is presently known about this subject, presents a conceptual model that integrates the different elements that go into a code of ethics, describes the dynamics that explains why each company's code of ethics has a distinct content, and presents preliminary results obtained after having analyzed a cross-section of the code of ethics of member companies of the Ethics and Compliance Officer Association

Since at least the 1980's, a growing number of companies have set up an ethics or a compliance program within their organization. However, in the field of study of business management, there is a paucity of research studies concerning these management systems. This observation warranted the present investigation of one company's compliance program. Compliance programs are set up so that individuals working within an organization observe the laws and regulations which pertain to their work. This study used a constructivist grounded theory methodology to examine the process by which a specific compliance program, that of Siemens Canada Limited, was implemented throughout its organization. In conformity with this methodology, instead of proceeding with the investigation in accordance to a particular theoretical framework, the study established a number of theoretical constructs used strictly as reference points. The study's research question was stated as: what are the characteristics of the process by which Siemens' compliance program integrated itself into the existing organizational structure and gained employee acceptance? Data consisted of documents produced by the company and of interviews done with twenty-four managers working for Siemens Canada Limited. The researcher used QSR-Nvivo computer assisted software to code transcripts and to help with analyzing interviews and documents. Triangulation was done by using a number of analysis techniques and by constantly comparing findings with extant theory. A descriptive model of the implementation process grounded in the experience of participants and in the contents of the documents emerged from the data. The process was called "Remolding"; remolding being the core category having emerged. This main process consisted of two subprocesses identified as "embedding" and "appraising." The investigation was able to provide a detailed account of the appraising process. It identified that employees appraised the compliance program according to three facets: the impact of the program on the employee's daily activities, the relationship employees have with the local compliance organization, and the relationship employees have with the corporate ethics identity. The study suggests that a company who is entertaining the idea of implementing a compliance program should consider all three facets. In particular, it suggests that any company interested in designing and implementing a compliance program should pay particular attention to its corporate ethics identity. This is because employee's acceptance of the program is influenced by their comparison of the company's ethics identity to their local ethics identity. Implications of the study suggest that personnel responsible for the development and organizational support of a compliance program should understand the appraisal process by which employees build their relationship with the program. The originality of this study is that it points emphatically that companies must pay special attention in developing a corporate ethics identify which is coherent, well documented and well explained.

The objective of this research project is to expand the understanding of the perceptions and opinions of students regarding the teaching of ethics in administration schools. Based on a study performed with a group of students of a Business Administration undergraduate course, from a private school in Rio de Janeiro, this project aimed to investigate the students' conception about the term Ethics, the importance they attach to the study of ethics and how the teaching of ethics should be carried out in business administration schools. The review deals with the definition of this construct and contributions of studies on the teaching of Ethics in administration. In order to achieve the proposed objective, it was used a qualitative approach, through seven focus groups, totaling 74 participants. The results showed the importance that students attach to the teaching of Ethics in the faculty of Business Administration, the emphasis on participatory teaching methods in an auspicious environment, and criticism to the approach taken by the faculty towards the teaching of Ethics. The conclusions point different paths for the teaching of Ethics within Business Administration faculties.

O objetivo deste trabalho é o de ampliar o entendimento sobre as percepções e opiniões dos alunos a respeito do ensino da Ética nas escolas de Administração. Com base em estudo junto a um grupo de alunos de curso de graduação em Administração de uma faculdade privada do Rio de Janeiro, buscou-se investigar: qual a concepção dos alunos sobre o termo Ética; qual a importância que eles atribuem ao estudo da Ética e como deve ser o ensino da Ética nas escolas de Administração. A revisão bibliográfica trata da definição deste constructo e das contribuições de estudos sobre o ensino da Ética em Administração. Para se atingir oobjetivo proposto, utilizou-se uma abordagem qualitativa, por meio de sete grupos focais, totalizando 74 participantes. Os resultados evidenciaram a importância que os alunos conferem ao ensino da Ética na faculdade de Administração, a ênfase em métodos de ensino participativoem um ambiente favorável bem como as críticas ao enfoque dado pela faculdade ao ensino da Ét...

Western thought has developed a view of human nature-which we call homo dignus-which focuses on human dignity as the core of human existence. Human dignity (related to human rationality and morality) entails a moral calling, on the fulfilment of which human flourishing depends. Incorporating the idea of dignity could enrich economics' view of human nature. Economics has already widened to include insights from institutional economics on the cultural and natural circumstances that delimit human life. Moreover, behavioral economics and ethics have shown that both rationality and morality are bounded. These forces delimit and bind human choice. Despite these limits, theology informs us that choice is moral, and should adhere to the vocation to love. This paper therefore pleads a view of economic decision-making that brings value judgment to the forefront, thereby allowing a greater contribution to human flourishing.

عدالت که اصل اول قوانین اجتماعی و اخلاقی به شمار می رود به نامهای ارت و اشَ (راستی و درستی) و رشن (عدالت) در ایران باستان شناخته شده و معروف بوده اند و برای وی فرشته هایی با همین نامها قائل بوده اند. در آیین شیعی هم اصل عدالت به اصول دین افزوده شده است ولی آن به معنی عدالت اجتماعی و اخلاقی نیست و  تفسیر جالبی ندارد (خدا عادل است و ظالم نیست). چون اگر عدالت را به عدالت اجتماعی تسّری دهند با تضاد اسلام و کفر متناقض می گردد. اگر این تناقض به نفع آزادی و عدالت اجتماعی حلّ میشد اسلام شیعی با مدرنیته سازگار می گردید. ولی واژهٔ آزادی در قاموس اوستایی مغان هم مورد توجه قرار نگرفته است گرچه در دورهٔ اشکانی و ساسانی آزادگان نام طبقه ای اجتماعی بوده است:
अदिति f. aditi freedom

The active participation of local people in development is the core of political decentralization. Drawing from both literature and empirical evidence from three districts in the Upper West region of Ghana, this paper examines the extent to which local people participate in District Assemblies' activities through interviews and focus group discussions. It concludes that there is less citizenship participation in the District Assembly concept than is expected. This is because of low awareness among citizens, the poor remuneration of Assembly persons and ill-resourcefulness of the Area Councils and the partisanship and appointment of 30% of assembly persons to the Assembly. The paper recommends the creation of more awareness among the citizens, election of district chief executives by universal adult suffrage and the resourcing of the area or zonal councils.

The studies in corporate governance have explained different motives responsible for adoption of corporate governance. This chapter provides answers to why business should be morally responsible and practice CSR. The authors shed light on crucial areas of corporate responsibilities of business and various theoretical justification advanced in previous studies in CSR. They look at the relationship between CSR and corporate governance – their crucial points of divergence and convergence. They also look at ethics and responsibilities for unethical behaviours and ethical theories with their limitations. Finally, they evaluate CSR and ethics from African perspective – how CSR in Africa is framed from by sociocultural influences, like communalism, ethnic-religious beliefs, and charitable tradition (ubuntu philosophy).

The Herman Hollerith Tabulator, the predecessor to the computer, was essential to the 1890 US census. Reducing years of manual tabulation into weeks, the tabulator is normally celebrated as a European and governmental technology. Recent scholars such as Edwin Black, however, have shown the dark side of the tabulator, and how it was essential to the Nazi Holocaust because of its ability to tabulate information on a new scale and generate new categories for sorting individuals. This is what allows Black to argue that the Nazi census of 1933 was the “dress rehearsal” for the 1935 US Social Security Administration, which for the first time utilized tabulators to create individual files on US citizens. This essay challenges this claim and looks to an older dress rehearsal: the 1917 Egyptian census. As the largest client of the predecessor of IBM, the British-organized colonial census of Egypt used new categories. Using tabulators, the census tracked the number of able-bodied citizens and cross-referenced them by race, ethnicity, and religion. This essay offers a colonial History of Big Data and a colonial genealogy of modern censusing techniques outside Europe, drawing on the example of colonial Egypt.

Bu çalışmanın amacı, Doğu Karadeniz bölgesinde yer alan illerden Artvin, Rize ve Trabzon'da faaliyet gösteren muhasebe meslek mensuplarının bağımsız denetim konusundaki düşüncelerini tespit ederek yaş, eğitim durumu, mesleki deneyim ve faaliyette bulunulan il faktörlerine göre değişkenlik gösterip göstermediğini belirlemektir. Araştırmanın kapsamı DOKA bölgesinde faaliyet gösteren tüm meslek mensuplarından oluşmaktadır. Örneklem olarak Artvin, Rize ve Trabzon illerinde faaliyette bulunan meslek mensupları seçilmiş olup bunlardan 167'si ile yüz yüze anket yöntemiyle veriler elde edilmiştir. Elde edilen veriler, SPSS 22.0 paket programı kullanılarak t-testi ve tek yönlü varyans analizine tabi tutulmuştur. Elde edilen bulgulara göre meslek mensuplarının yüzde 95.2'sinin bağımsız denetçi belgesine sahip olmadıkları; buna karşın, yüzde 85'inin bağımsız denetçilik konusunda daha önce bir eğitim almadığı ancak yüzde 80'inin Kamu Gözetim Kurumu tarafından düzenlenen eğitimlere katılmak istediklerini belirttikleri tespit edilmiştir. Ayrıca, meslek mensuplarının bağımsız denetime yönelik görüşlerinin yaşa, eğitim durumuna ve faaliyet gösterilen il faktörlerine göre değişiklik gösterdiği; ancak cinsiyet ve mesleki tecrübe faktörlerine göre anlamlı bir şekilde değişiklik göstermediği sonucuna ulaşılmıştır.

The aim of this study was to explore the factors influencing the ethnocentric tendencies to Tanzanian consumers towards purchasing domestic anti-malarial remedies. A case research design was adopted which helped to discover ideas and insights underlying consumers' evaluation of anti-malarial remedies as far as consumer ethnocentrism was concerned. Purposive sampling was used to select 9 participants in this study. In this study, it was found out that the ethnocentric tendencies of Tanzanian consumers toward purchasing the domestic anti-malarial remedies were influenced by availability, affordability, quality and days of dosage of the anti-malarial remedies. The findings of this study were expected to provide health professional bodies with knowledge about ethnocentric tendencies of Tanzanian consumers towards purchasing domestic anti-malarial remedies. This would help them to boost the standard of the different domestic medical products and hence encourage Tanzanians to value their domestically produced anti-malarial remedies and other home produced products.

The presentation discusses ethical challenges in health and social care professions and emphasizes responsibility, integrity and the protection of vulnerable populations.-Profession and ethical responsibility.-Balancing professional ethics and resource constraints.-Importance of informed consent and patient autonomy.-Emphasis on non-discrimination and protection of marginalised groups.

Achieving organizational goals and fostering good leadership requires more than being in charge, as leadership is grounded in ethical practices and norms. This paper explores the construct of ethical leadership known to consider the implication and consequences of long-term decision. Behavioural boundaries are set within an organization via demonstration of strong will character and integrity. Leadership in a profit or non-profit organization is not a mean feat. The objective of this venture is to examine and give an insight into an ethical leadership model and highlight how such a model could inspire, impact positively and sustain quality leadership is a non-profit organization as the Catholic Women Organization (CWO). Ethical leaders are moral managers and role models through their behaviour by internalizing their values. The ethical theories of utilitarianism deontology and virtue ethics comprised the theoretical framework for this purpose. Relevant related literatures were revie...

The study assessed the level of compliance of construction professionals to ethical standards in the Nigerian construction industry. The study area was Lagos State and the target respondents were the registered professionals including architects, quantity surveyors, builders and engineers. A total of one hundred and seventy (170) questionnaire were randomly administered on the professionals and one hundred and thirty eight (138) were retrieved representing 81.18% response rate. Findings revealed that professionals displayed high level of compliance to clients service delivery with Mean Item Score (MIS) ranged between 3.22 to 3.79, educational and professional qualification MIS ranged 3.18 to 3.71 and standards of practice MIS ranged between 3.16 to 3.63. The overall rating revealed that professionals have highest level of compliance to standards of practice with 54.76%, while the least ranked ethical standards was fair compensation with 49.31%. ANOVA test established a statistical significant difference among the professionals view about compliance of the professionals to clients service delivery (F value=2.447, P value=0.020) and professional development (F value=3.774, P value = 0.001).

Berdasarkan teori komunikasi krisis situasional (SCCT), kajian ini memfokus kepada jenis krisis yang boleh dielakkan dan kesannya ke atas reputasi organisasi. Walaupun SCCT telah digunakan dalam penyelidikan komunikasi krisis secara meluas, teori ini masih terbatas dalam menerangkan potensi pengaruh-pengaruh lain terhadap reputasi organisasi. Untuk merapatkan jurang ini dan juga untuk merperkayakan sorotan karya tentang reputasi organisasi dalam sektor awam, kajian ini membangunkan model perantara untuk mendalami penyelidikan dalam reputasi organisasi awam. Model perantara kajian ini mengintegrasikan pemboleh ubah tanggungjawab krisis, komunikasi kepimpinan berkarisma dan kredibiliti organisasi dalam rangka kerja teoritikal SCCT. Objektif utama kajian ini adalah untuk menentukan kesan perantara komunikasi kepimpinan berkarisma dan kredibiliti organisasi terhadap hubungan antara tanggungjawab krisis dengan tanggapan terhadap reputasi organisasi. Model perantara ini diuji menggunakan model persamaan berstruktur dengan data yang diperolehi daripada 368 penjawat awam dari dua buah organisasi di Malaysia. Model perantara yang diuji menunjukkan mekanisma dinamik komunikasi kepimpinan berkarisma dan kredibiliti organisasi berfungsi sebagai separa perantara dalam hubungan antara tanggungjawab krisis dan tanggapan terhadap reputasi organisasi yang berkrisis. Hasil kajian ini membuktikan kesahan model perantara yang dicadangkan dalam kajian ini. Secara empirikal model perantara yang disahkan ini boleh dijadikan panduan instruktif kepada organisasi dan peneraju sektor awam dalam menangani krisis dan reputasi organisasi. Kajian ini menyediakan sumbang saran tentang peranan utama komunikasi kepimpinan berkarisma dan kredibiliti organisasi dalam proses reputasi organisasi. Implikasi praktikal kajian ini mencadangkan peneraju krisis harus mempraktikkan komunikasi kepimpinan berkarisma dan meneguhkan kredibiliti organisasi untuk mengurangkan kesan krisis terhadap reputasi organisasi. Yang lebih penting, hasil kajian menunjukkan komunikasi kepimpinan berkarisma dan kredibiliti organisasi menyumbang kepada reputasi organisasi secara jelas telah membawa kedua-dua konstruk ke tempat terpenting dalam pengurusan reputasi organisasi.

Artificial Intelligence (AI) has moved beyond being just a buzzword to becoming one of the
most powerful drivers of change in almost every industry. In accounting, an industry historically
associated with numbers, rules, and accuracy, AI is proving to be both a challenge and an
opportunity. This paper explores the growing role of AI in the accounting profession, focusing on its
present applications, future scope, challenges, and implications for professionals and businesses. At
present, AI is already reshaping core accounting tasks. Activities such as bookkeeping, invoice
processing, and expense categorization, which once took hours of manual work, can now be
performed within minutes using AI- powered software. AI also reduces human error, improves
compliance with regulatory requirements, and enables accountants to access real-time financial data.
Additionally, advanced AI systems can detect anomalies and fraud patterns far more efficiently than
traditional methods. The major benefits of AI in accounting include efficiency, cost reduction, better
decision-making through predictive analytics, and improved fraud detection. However, these benefits
come with challenges such as job displacement fears, high implementation costs, cyber-security
risks, and the fact that machines cannot replace human judgment, ethical reasoning, and professional
skepticism. Looking forward, the future of accounting is not about AI replacing accountants, but
about AI and humans working together. The role of accountants is expected to shift from performing
repetitive, clerical tasks to becoming strategic advisors who can interpret AI-generated insights and
help organisations make informed decisions. The integration of AI with other technologies such as
block chain will bring real-time auditing, improved transparency, and more reliable Financial
reporting. This study relies on secondary research from academic articles, professional Accounting
reports, and industry surveys to analyse how AI is shaping the accounting profession. It also provides
suggestions for accountants, firms, and educational institutions to prepare for this transition, such as
developing AI literacy, updating curricula, and adopting cost-effective AI tools. In conclusion, AI represents a turning point in the accounting industry. It is not a threat but an
enabler, provided professionals adapt and learn to collaborate with technology. The future belongs
not to AI alone, but to accountants who embrace AI as a partner in enhancing efficiency, accuracy,
and value creation.

This article examines the role of strategic silence in ethical leadership, positioning the Silence Intelligence Quotient (SIQ) as a foundational competency for influence, clarity, and emotional intelligence. Developed by Samuel Zulu (2025) within the framework of the Zulu Principle of Communicative Silence (ZPCS), SIQ offers a universal metric for interpreting and deploying silence as a deliberate, context-bound communicative act. Rather than viewing silence as absence or indecision, Zulu reframes it as a form of engagement, restraint, and moral clarity-essential for navigating complexity in leadership environments. The study introduces a taxonomy of silence relevant to executive decision-making, public speaking, crisis management, diplomacy, and governance. Key constructs include Silence as Strategic Clarity (SSC), Silence as Ethical Command (SEC), and Silence as Influence (SIF)each demonstrating how silence can be used to assert presence, guide reflection, and uphold integrity. The article also explores silence as a tool for emotional regulation, cultural fluency, and relational intelligence.

Despite the evident market growth and technological advancements, there is a lack of studies examining the strategies employed by Chinese smart home technology firms to encourage the adoption of AI-based smart home technologies. This qualitative multiple-case study aimed to fill that gap by exploring how five leading Chinese smart home technology firms (Haier, Aqara, Xiaomi, Huawei, and LifeSmart) embed TAM-related adoption predictors into their consumer communication strategies, focusing on Millennials and Gen Z. This purpose leads to the research question: "How do five leading Chinese smart home firms embed TAM-related adoption predictors into their consumer communication strategies, focusing on Millennials and Gen Z?" The findings reveal that all five case study firms effectively tailor their communication strategies by leveraging TAM predictors to resonate with the preferences and expectations of Milennials and Gen Z, providing implications for both academic theory and practical marketing management. Future research could add further case study firms to the sample, extend the results to other geographical markets, or use longitudinal studies to analyse changes in consumer adoption and communication strategies.