scholarly journals How Codes of Ethics Deal with Fear in the Workplace

2016 ◽  
Vol 9 (11) ◽  
pp. 29
Author(s):  
Pierluigi Santosuosso

<p>The relationship between decision-making and emotions has been increasingly explored in the past thirty years by physicians, psychologists and economists. Because of the impact that emotions have on human behaviour, ethical implications need to be examined if we consider that managers could use emotions to motivate employees. This paper analyses the content of the code of ethics of 278 companies listed on the Italian stock exchange in order to verify how the codes take into account the emotion of fear experienced by employees in the workplace. Research findings revealed that companies have failed to consider the word “fear” and most of the other terms expressing similar emotions. On the other hand, their codes of ethics focused on ethical standards that should be respected, such as the dignity of each single individual and on unethical actions that must be avoided, such as acts of physical or psychological violence. </p>

2019 ◽  
Vol 12 (3) ◽  
pp. 109
Author(s):  
Mauro Sciarelli ◽  
Mario Tani ◽  
Giovanni Landi ◽  
Ornella Papaluca

Companies are today often seen as one actor in a complex system linking all the actors with several, different ties, and binding them by a social contract asking each of them to meet the expectations of the other social actors in the same context, in order to get the legitimacy they need. Corporations can adopt social disclosure to increase their legitimacy towards all stakeholders, influencing their behavior and leading to the creation of a positive Corporate Association (Brown and Dacin, 1997). In this paper we investigate the relationship between Social Responsibility Disclosure practices and Corporate Performance. We develop a framework to study this topic through several perspectives: External evaluation (Ethical Ratings), utilization of specific behaviors (Ethical Labels), Principle (Code of Ethics) and Behaviors (Social Reports) disclosure. In order to get a first understanding of these relationships we have selected a sample of Italian Companies listed on the italian stock exchange.


2015 ◽  
Vol 5 (2) ◽  
pp. 41-48 ◽  
Author(s):  
Ayşe İrem Keskin ◽  
Elçin Yılmaz Işık

Abstract Code of ethics has become a significant concept as regards to the business world. That is why occupational organizations have developed their own codes of ethics over time. In this study, primarily the compatibility classification of the accounting code of ethics belonging to the IFAC (The International Federation of Accountants) is carried out on the basis of the action plans assessing the levels of usage by the 175 IFAC national accounting organizations. It is determined as a result of the classification that 60,6% of the member organizations are applying the IFAC code in general, the rest 39,4% on the other hand, is not applying the code at all. With this classification, the hypothesis propounding that “The national accounting organizations in highly corrupt countries would be less likely to adopt the IFAC ethic code than those in very clean countries,” is tested using the “Corruption Perception Index-CPI” data. It is determined that the findings support this relevant hypothesis.          


2019 ◽  
Vol 16 (2) ◽  
pp. 1
Author(s):  
Besnedi Abrar ◽  
Riandra Ghazyla ◽  
Dila Arisandi

This study aims to determine the impact of financial ratio and company size on dividend policy. Multiple linear regression is used to identify the relationship between the independent and dependent variables. The sampled data was taken from consumer goods manufacturing companies listed on Indonesia Stock Exchange for the period 2015-2017. The result of this study indicated that financial ratios variable proxied by profitability and leverage ratios had a significant impact on dividend policy, while the other variables liquidity and company size had an insignifiant impact on dividend policy.


2019 ◽  
Vol 1 (1) ◽  
pp. 5-14
Author(s):  
Carlos Alvaréz Teijeiro

Emmanuel Lévinas, the philosopher of ethics par excellence in the twentieth century, and by own merit one of the most important ethical philosophers in the history of western philosophy, is also the philosopher of the Other. Thereby, it can be said that no thought has deepened like his in the ups and downs of the ethical relationship between subject and otherness. The general objective of this work is to expose in a simple and understandable way some ideas that tend to be quite dark in the philosophical work of the author, since his profuse religious production will not be analyzed here. It is expected to show that his ideas about the being and the Other are relevant to better understand interpersonal relationships in times of 4.0 (re)evolution. As specific objectives, this work aims to expose in chronological order the main works of the thinker, with special emphasis on his ethical implications: Of the evasion (1935), The time and the Other (1947), From the existence to the existent (1947), Totality and infinity: An essay on exteriority (1961) and, last, Otherwise than being, or beyond essence (1974). In the judgment of Lévinas, history of western philosophy starting with Greece, has shown an unusual concern for the Being, this is, it has basically been an ontology and, accordingly, it has relegated ethics to a second or third plane. On the other hand and in a clear going against the tide movement, our author supports that ethics should be considered the first philosophy and more, even previous to the proper philosophize. This novel approach implies, as it is supposed, that the essential question of the philosophy slows down its origin around the Being in order to inquire about the Other: it is a philosophy in first person. Such a radical change of perspective generates an underlying change in how we conceive interpersonal relationships, the complex framework of meanings around the relationship Me and You, which also philosopher Martin Buber had already spoken of. As Lévinas postulates that ethics is the first philosophy, this involves that the Other claims all our attention, intellectual and emotional, to the point of considering that the relationship with the Other is one of the measures of our identity. Thus, “natural” attitude –husserlian word not used by Lévinas- would be to be in permanent disposition regarding to the meeting with the Other, to be in permanent opening state to let ourselves be questioned by him. Ontology, as the author says, being worried about the Being, has been likewise concerned about the Existence, when the matter is to concern about the particular Existent that every otherness supposes for us. In conclusion it can be affirmed that levinasian ethics of the meeting with the Other, particular Face, irreducible to the assumption, can contribute with an innovative looking to (re)evolving the interpersonal relationships in a 4.0 context.


2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Elfina Astrella Sambuaga

<p>This study aims to provide empirical evidence related to the influence of family ownership, tax reform on corporate debt policy, and further prove the impact on the firm value.This study examined the effect of changes in tax rates in 2009 and 2010 on the relationship between family ownership structure and corporate debt policy. The population of this research is manufacturing companies listed in Indonesia Stock Exchange for 8 consecutive years (2006-2013), with the period of observation for 7 years (2007-2013). A period of 8 years was taken to see a company that is consistently listed on the Stock Exchange prior to the end of the observation period. The result of this study shows that tax reform from progressive tax rates to a flat rate does not affect the relationship between family ownership structure and corporate debt policy. In contrast to the year 2009, changing rate from 28% to 25% in late 2010 was a significant effect on the debt policy with the company of family ownership. Based on the results, it was found that family ownership and debt policy significantly affect the company's enterprise value. It can be concluded, the higher the family ownership, the company's value would be diminished. Instead, the company's value will increase when the company adds to its debt policy.</p><p>Keywords : debt policy, family ownership, firm value, tax reform.</p>


2018 ◽  
Vol 3 (3) ◽  
pp. 431-440
Author(s):  
Santi Retno Sari

The purpose of this paper is to examine the relationships to which leadership style (task and relations oriented leadership) moderate the impact of conflict on employee performance. Data were collected from 92 employees in different job levels. Partial least squares variance-based structural equation modeling (PLS-SEM) was used to test the relationship in the models. The results showed that task and relation conflict was associated with employee performance. The research findings also showed that leadership styles moderated the relationship between conflict and employee performance. This study offers implications for managerial practices. Practical implications and suggestions described in the paper Keywords: leadership style, conflict, performance.


Author(s):  
Pham Thu Huong ◽  
Jacob Cherian ◽  
Nguyen Thi Hien ◽  
Muhammad Safdar Sial ◽  
Sarminah Samad ◽  
...  

The present study aims to determine the impact of green innovation (GI) on the overall performance of an organization while keeping the variable of environmental management (EM) as a moderator. We used a dataset consisting of four data years, from 2014 to 2017, of A-share companies listed on the Shanghai Stock Exchange (SSE). The concept of green innovation refers to the use of advancements in technology that enable savings in energy, along with the recycling of waste material. When advanced technology is utilized in the production process, the products are referred to as green products and the whole process of adopting such technologies and product design is referred to as “Corporate Environmental Management”. Such innovations improve the overall financial performance of companies as it enables them to improve their social image by reducing their carbon footprint and ensures their long-term sustainability. The main issue is the limited focus and attention given to the topic, from the perspective of companies. This research focuses on the impact of green innovation and the importance of environmental management for the sustainability of companies. Our findings suggest that the relationship between green innovation and the performance of the company is positive and verifies the existence of moderating effects of environmental management on the relationship between green innovation and firm performance. Implications are given to academia and practitioners.


2014 ◽  
Vol 44 (4) ◽  
pp. 310-323 ◽  
Author(s):  
Ana Tominc

Purpose – The purpose of this study is to demonstrate the impact of global celebrity chefs and their discourse about food on the genre of cookbooks in Slovenia. Design/methodology/approach – Focusing this discourse study on cookbook topics only, the analysis demonstrates the relationship between the aspirations of local celebrity chefs for the food culture represented globally by global celebrity chefs, such as Oliver, and the necessity for a local construction of specific tastes. While the central genre of TV celebrity chefs remains TV cooking shows, their businesses include a number of side products, such as cookbooks, which can be seen as recontexualisations of TV food discourse. Findings – Hence, despite this study being limited to analysis of cookbooks only, it can be claimed that the findings extend to other genres. The analysis shows that local chefs aspire to follow current trends, such as an emphasis on the local and sustainable production of food as well as enjoyment and pleasure in the form of a postmodern hybrid genre, while, on the other hand, they strive to include topics that will resonate locally, as they aim to represent themselves as the “new middle class”. Originality/value – Such an analysis brings new insights into the relationship between discourse and globalisation as well as discourse and food.


Author(s):  
ZhaoHong Han

At the recent CLTA-S2 conference, a spirited debate occurred between critics of second language acquisition (SLA) research and researchers who embraced it. Fascinating as it was, neither camp appeared to have convinced the other, but, more important, the debate left much of the audience flummoxed. In this paper, I intend to provide a follow-up, attempting to clarify a) the relationship between research and teaching in the context of Chinese as a second language (CSL), b) misunderstandings on the part of critics over research findings, and c) potential pitfalls in interpreting the SLA literature. My goal is to encourage, as well as contribute to, further communication between the two camps, for the ultimate good of CSL instruction and learning.


2021 ◽  
Vol 19 (5) ◽  
pp. 681-700
Author(s):  
Mohammad Almaleki ◽  
Mahdi Salehi ◽  
Mahdi Moradi

Purpose This study aims to investigate the impact of managerial narcissism and overconfidence on financial statements’ comparability. In other words, this paper seeks to answer the question of whether the personality characteristics of managers may affect the level of financial statements’ quality of commercial entities or not. Design/methodology/approach The research hypotheses are tested using a sample of 896 observations taken from the Tehran Stock Exchange and 245 observations from the Iraqi Stock Exchange during 2012 and 2018 using the multiple regression model based on the combined data technique. Findings The findings show that managerial narcissism is positively and significantly associated with Iran’s financial statement comparability. In contrast, Iraqi data articulate a negative association between these two variables. This paper finds that Chief Executive Officer overconfidence and financial statements’ comparability are negatively related in both countries. Following the market variation, the different findings suggest that institutional settings such as the general managerial style, adopting international accounting standards (now IFRS) leading to the extent of auditing market globally in Iraq and suffering from international sanctions in Iran, the governing business environment may play an allocative role in preparing financial statements. Originality/value The present research is the first research conducted in two emerging markets (Iran and Iraq) examining the relationship between managers’ narcissism and overconfidence and financial statements’ comparability. Therefore, the present research in this area can significantly contribute to the development of science and knowledge.


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