Corporate Codes Research Articles

ETHICS OF BUSINESS RELATIONS AS THE BASIS OF CORPORATE CULTURE

The article is devoted to the study of modern trends in management changes in business, due to the rapid development of market relations, new technologies and globalization. Special attention is paid to the role of the ethics of business relations in corporate culture, management processes and interaction between participants in business activities. The causes and nature of conflicts in the business environment are determined, offering effective methods of their resolution, including negotiations, mediation and analysis of the causes of conflicts. The barriers preventing effective communication in business, such as communication, psychological and organizational barriers, as well as trust barriers, are substantiated. The role of ethics in the processes of management and responsible decision-making, which contributes to increasing the efficiency of enterprises in modern conditions, is highlighted. Emphasis is placed on the need to develop ethical literacy of managerial staff through education, training, corporate codes and self-improvement. The development of such skills allows specialists not only to increase personal responsibility and efficiency, but also to strengthen the ethical basis of the entire enterprise. An important role in this is played by methods of increasing knowledge in the field of business ethics and compliance with ethical standards in business. Ethical standards are an integral part of successful management activities and contribute to the formation of a sustainable corporate culture. The development of moral consciousness and the introduction of ethical principles into daily activities help to minimize conflicts, strengthen trust between participants in business processes and enhance the company's reputation in the market

Culture matters: Cultural variability in corporate codes of conduct as a means to foster organizational legitimacy

AbstractIn recent decades, implementing a code of conduct (CoC) as part of an organization's CSR infrastructure has become a sine qua non for gaining trust and fostering credibility. Despite numerous studies aimed at identifying cultural differences in the content of CoCs, little is known about what causes those differences and how they relate to an organization's communicative endeavor to gain trust and strengthen its legitimacy. In response, this article examines potential cultural differences in the public availability, design, and content of CoCs of corporations headquartered in countries in the Confucian Asian versus Anglo cultural clusters from the perspective of strategic communication. Drawing on the concepts of individualist versus collectivist culture and low‐ versus high‐context communication, the findings reveal significant differences, including that Anglo‐based companies more often make their CoCs publicly available and, in turn, significantly more comprehensive than Confucian Asian codes. Furthermore, compared with Anglo CoCs, significantly fewer CoCs of companies headquartered in Confucian Asia address the importance of moral values in daily business practices and sensitive issues such as prohibited behavior, whistleblowing, and sanctions following code violations. Those findings indicate significant institutional and cultural differences in companies' communication about ethical principles and corresponding conduct and suggest that, across cultures, CoCs differ in their content and are not accorded equal relevance as a means to foster legitimacy via CSR communication.

In the Multitude of Words, Sin is Not Lacking: Are Codes of Ethics Promoting Corporate Responsibility or Providing Legal Shields?

In the wake of corporate governance scandals, questions arise about the effectiveness and intent of corporate ethical codes: Are they genuine governance mechanisms to enhance corporate responsibility, or are they mere shields against legal risks? This study delves into the linguistic choices within ethical codes, positing that these choices serve as communication devices that articulate a firm’s institutional logic. We use stakeholder theory to differentiate between code language that is governed by instrumental (legal-oriented) or normative (behavior-oriented) logic. Upon analyzing the lexicon of Fortune 500 corporate codes, our findings reveal that behavior-oriented codes are associated with a decrease in the number of environmental, social, and governance (ESG) issues. Yet, they correspond to an increase in class action lawsuits. By contrast, legal-oriented codes are linked to an increase in ESG issues but to reduced legal litigation. Notably, firms that blend approaches from both logics experience lower litigation rates. These findings enrich the discourse on stakeholder theory and provide practical guidance for organizations aiming to refine their ethical codes. This refinement seeks to enhance ethical behavior and mitigate corporate risks.

The main mechanisms for the implementation of codes of corporate ethics in the activities of multinational corporations

The corporate code of ethics of a transnational corporation establishes a global standard for business ethics, serving as a corporation’s “calling card” and a self-regulatory mechanism that enhances the corporate identity. The reputational aspect of corporate codes of ethics aims to demonstrate the transparency of the corporation in the relevant industry market, thereby fostering a certain level of trust from of external stakeholders. This article addresses fundamental issues concerning the legal nature of corporate codes ethics. It analyses the main mechanisms and methods of implementing these codes in the daily business activities of corporations. Specifically, the following issues are examined: the position and role of codes within the framework of local regulatory acts, employees’ adherence to codes within the scope of labor discipline, incentivizing counterparties to adhere not only to contract terms but also to the code norms and incorporation of corporate codes of ethic into the compliance system. Throughout the exploration of these topics, the authors address the key challenges and trends in the adoption, application and adherence to corporate codes of ethics by corporations. The paper provides critical analysis of the role of corporate codes of ethics in regulating labor and contractual relations involving corporations, as well as within the compliance system. The research methodology is based on formal logic, comparative legal, dialectical, and system-structural methods.

Business Ethics: How the Code of Conduct’s Superficiality Can be Combatted by Supplementing Decision-Making with Internal Advisors

Abstract This paper examines how internal advisors can enhance ethical decision-making beyond the scope of a corporate code of conduct, using a case from a major Dutch financial institution. The case study explores a decision involving a loan request for selling laughing gas, where the internal advisors’ assessment went beyond legal compliance to consider ethical implications, potential consequences, and stakeholder interests. The analysis highlights the use of ethical theories such as consequentialism, deontology, and stakeholder analysis, demonstrating how internal advisors can provide a human and interactive dimension to ethical decision-making. Ultimately, the paper underscores the importance of integrating internal advisory roles with corporate codes of conduct to foster comprehensive and ethically sound decisions.

Codes of Professional Ethics in the System of Regulation of Corporate Relations

Introduction. The article presents a study of the feasibility of having corporate codes of ethics in corporations that have different statutory goals, examines questions about the correlation between business and moral rules, the role of ethical codes in the management of corporations, the practical benefits, “payback” of codes and attracting investments.Materials and methods. The methodological basis of the study was the following general scientific and special methods of cognition of legal phenomena and processes: the method of system-structural analysis; method of synthesis of social and legal phenomena; comparative legal method; formal logical method.Research results. As a result of the study, the Author came to the conclusion that the presence of codes of professional ethics is an indicator of the moral maturity of a society (in our case, a corporation), which can independently regulate the behavior of its members without the help of the state.Regardless of the degree of connection between codes of ethics and federal legislation, their blanket nature or sovereignty, corporate codes of ethics remain one of the most important tools for managing the activities of a corporation and regulating corporate relations.Examining the codes of ethics of corporations, it can be stated that, when integrated with the law, they have a positive impact on increasing the efficiency of the corporation and the formation of a morally oriented corporate culture.The inclusion of ESG principles in corporate codes of ethics increases the company’s responsibility in the field of environmental protection and brings corporations to a new level of social significance. In turn, this leads to the socialization of the business and helps to increase the business reputation of the corporation.Discussion and conclusion. The study of corporate codes of ethics allows us to draw conclusions that, having the status of a corporate regulatory legal act, it is a flexible and full-fledged tool for managing a corporation.The interaction of law and morality in corporations is implemented through a new model of influence on management, where the norms of ethics and morality are intertwined with legal mechanisms to achieve a synergistic effect - the formation of a unique corporate culture.The practical uniformity of the categories of morality and ethics used in corporate codes of ethics provides grounds for the development of universal ethical principles for their mandatory use in these acts.

On the nexus between code of business ethics, human resource supply chain management and corporate culture: evidence from MENA countries

PurposeThis paper aims to analyze the relationships between human resource supply chain management (HRSCM), corporate culture (CC) and the code of business ethics (CBE) in the MENA region.Design/methodology/approachIn this study, the author adopted a quantitative approach through an online Google Form survey for the data-gathering process. All questionnaires were distributed to the manufacturing and service firms that are listed in the Chambers of the Industries of Jordan, Saudi Arabia, Morocco and Egypt in the MENA region using a simple random sampling method. About 567 usable and valid responses were retrieved out of 2,077 for analysis, representing a 27.3% response rate. The sample unit for analysis included all middle- and senior-level managers and employees within manufacturing and service firms. The conceptual model was tested using a hypothesis-testing deductive approach. The findings are based on covariance-based analysis and structural equation modeling (SEM) using PLS-SEM software. The author performed convergent validity and discriminant validity tests, and bootstrapping was also applied.FindingsThe empirical results display a significant and positive association between HRSCM and the CBE. The CC and the CBE tend to be positively and significantly related. Therefore, HRSCM can play a key role in boosting and applying the CBE in firms. For achieving the firm purposes, more attention to the HR personnel should be paid to implement the CBE. The high importance of the CBE becomes necessary for both the department and the firm.Practical implicationsSuch results can provide insightful information for HR personnel, managers and leaders to encourage them to develop and maintain an effective corporate code of conduct within their organizations.Originality/valueThis paper tries to explore the linkages between HRSCM, CC and CBE in the Middle East region due to the lack of research available that analyzes the relationship between them. Not only that, but it also offers great implications for Middle Eastern businesses.

Corporate Voluntary Codes of Conduct for Preventing Human Trafficking through Corporate Social Responsibility Approach : An Empirical Study

This study explores the effectiveness of Corporate Voluntary Codes of Conduct(CVCC) for preventing human trafficking through a Corporate Social Responsibility (CSR) approach. The research involved a diverse sample size of 543 participants, including corporate governance professionals, international justice authorities, human trafficking combating establishments, and non- governmental organizations (NGOs). Both descriptive and inferential statistics were employed to test hypotheses, utilizing a range of statistical methods such as, Mean, Standard Deviation, Coefficient of Variation, Skewness and Kutosis and t-test, ANOVA, Correlation, Multiple Regression, and Confirmatory Factor Analysis (CFA ) respectively. The study utilized a 5-point Likert scale to assess 125 factors reduced to 15 combined factors out 77 factors, and 48 factors become redundant by administering data reduction technique related to preventing human trafficking, encompassing Corporate Voluntary Codes of Conduct and CSR. The findings were employed to develop a comprehensive frameworks to hold corporations accountable for human rights violations. Human Trafficking Controlling and Prevention Model. The results highlight the significance of CVCC inconjuction with CSR initiatives in addressing human trafficking issues beyond the confines of corporate codes. This research contributes to the evolving discourse on corporate responsibility and its potential impact on preventing human trafficking, emphasizing the need for a holistic approach that extends beyond regulatory frameworks

Responsabilitatea socială și soluționarea dilemelor morale în organizațiile de afaceri

If in the first half of the 20th century, for business organizations, obtaining profit was the only purpose, the postmodern model of doing business related, at least as an aspiration, the two benchmarks - profit and moral values. Business ethics examines how economic concepts comply with ethical prescriptions, involves the empirical approach to business practices, looking at aspects of civil liberty, the well-being of individuals in industrial societies, the compatibility between economic activities and environmental policies. Starting from a meta-ethical approach, which aims at the moral status of corporations, business ethics pursues the ethical aspects of corporate management, the definition of corporate codes of conduct and equally, the social responsibility of companies and the consequences of their activity. The analysis of morality in the business environment has a different approach in schools and currents of thought regarding business ethics. From a critical perspective on the relationship between ethics and business, both the German, French and American schools, argue that in the post-industrial society business must be done only respecting moral values. In business, there are often unclear, dilemmatic situations, conflicts that are difficult to resolve, especially due to the desire to balance economic and social performances. When achieving this balance is particularly difficult (good or bad cannot be clearly specified and identified), a dilemma arises for decision-makers, considered one of the most demanding ethical problems. Regardless of the environment in which they appear (marketing, production, human resources) the solution of moral dilemmas must consider as the main criterion social responsibility and the social consequences and less the current economic results of the corporation.

The Ethics of Mandatory Exoskeleton Use in Commercial and Industrial Settings

Research shows exoskeletons can reduce muscle activity and decrease the risk of injury for workers. Exoskeletons, therefore, are becoming more prevalent in industrial workplaces, and their use in some circumstances has already been mandated. It is probable that additional employers will mandate the use of exoskeletons as a means of mitigating injuries to their employees. This presents ethical concerns because employers hold power over the employees wages and employment. Some employees who are required to wear exoskeletons may not be able to, while others may not wish to. How should workers privacy and preferences be weighted? Should employees be prohibited from jobs that use exoskeletons if the exoskeletons do not fit them or if they do not wish to disclose their bodys measurements? Should companies using exoskeletons be permitted to require workers to perform additional work with an exoskeleton? In this paper, we examine these and other ethical considerations related to mandatory exoskeleton use through the Six Pillars of Character framework of the Josephson Institute of Ethics (2002) and the Universal Moral Values for Corporate Codes of Ethics framework by Schwartz (2005). We provide a discussion of possible solutions following ethical tenets, including executing pilot studies before mandatory use policies, offering several self-adjustable models of exoskeletons, and allowing existing workers to transfer jobs if they are ill at ease with new exoskeleton policies. The best course of action may depend on specific individual circumstances.

A thematic analysis of code of ethics disclosures in SEC 8‐K Item 5.05

AbstractThe Securities and Exchange Commission requires the disclosure of changes to or waivers of corporate codes of ethics. Because the nature of amendments or waivers can vary, we expect the text of Item 5.05 to include different topics within different filings. We examine the population of these disclosures in Item 5.05 8‐K filings from 2004 to 2020. While previous studies utilized small samples (fewer than 50 observations) to examine limited aspects of these filings, we use the population of these filings from 2004 to 2020 (2121 8‐K filings) to elucidate the nature and details of the disclosures. We assess whether Latent Dirichlet Allocation—a computational linguistics technique—can help discern the underlying topics represented in filings. While the Securities and Exchange Commission identifies two topics—amendments and waivers—the Latent Dirichlet Allocation analysis reveals four topics (three related to amendments): (1) code updates and clarifications; (2) combining codes of conduct for all officers and employees, or splitting codes to include a code directly applicable to senior financial officers; (3) codes of ethics waivers; and (4) substantive code changes. The overall trend is for fewer 8‐Ks to be filed in recent years, with updates and clarifications becoming the predominant filing type. Our results further indicate that Item 5.05s related to updates and clarifications, and those related to combined or split codes, use fewer words and are more easily readable than those disclosing waivers or material code changes. Although we find no significant price reaction to Item 5.05 8‐K filings, we find significant trading volume and volatility reactions, suggesting that these disclosures could give rise to differences in opinion among investors, which is consistent with the US Senate's assertion that these disclosures are of interest to investors.

Teoretyko-prykladni aspekty suchasnoho dilovoho etyketu turystychnykh orhanizatsii

The initial categories of business etiquette of travel companies such as «ethics», «morality», «morality», and «etiquette» are clarified. The content of the concept of ethics, which is interpreted as a system of knowledge about morality, good and evil, and their influence on human behaviour in relation to the world around us, is disclosed. The concept of morality is characterized, which is a system of ideas, norms, views, and rules of human behaviour based on the principles of good and evil. The classification of etiquette is considered. The author describes the most common types of etiquette, including court, military, diplomatic, secular, business, linguistic, and religious. Based on scientific works, the author analyses the definitions of the concept of «business etiquette». In particular, the following main interpretations of it are highlighted: the order of behaviour, rules of conduct, norms of interaction, and communication. The author's own definition of business etiquette of a tourism organization is formed. Business etiquette of a tourism organization is a clearly defined norm of behaviour of staff with clients, and business partners, as well as rules of interaction between employees of the company: managers and subordinates and equal specialists. Important spheres and forms of business etiquette of travel agencies are highlighted. These include the etiquette of national symbols; gifts in business relations; official and protocol forms of greeting and introduction; business cards; business attire; etiquette in advertising, correspondence, customer consultation; business subordination, etc. The emphasis is placed on business etiquette in tourism organizations. The subsystems of business etiquette are characterized: speech (verbal) etiquette, kinesics, etiquette proxemics, and etiquette attributes. The following functions of business etiquette of tourism organizations are allocated: regulatory, recognition, identification, communicative, aesthetic, and ethical. The principles of business etiquette, and rules for the success of tourism organizations are formed. Ways to improve the business etiquette of tourism organizations through the introduction of codes of ethics, «ethics cards», and ethical expertise are proposed. The emphasis is placed on the need to take into account the norms of the Global Code of Ethics for Tourism when developing corporate codes of ethics.

The Statutory Development for Criminal Responsibility based on International Trade Law of Aggressive Tax under Travaux Preparatoires: A Case Report of Joe Cinque

Purpose: Taxes are responsibilities of a company to comply with the goals of sustainable development. Corporate Code of Conduct must exercise tax compliance and avoid tax evasion as source of criminal liability. This paper aims to develop tax avoidance based on statutory interpretation concerning Hague Convention as its extrinsic material to extend the legal principle of travaux preparatoires. Hence, UNCITRAL legal modelling framework is utilized to make commercial transactions universal to trade law, for addressing legal gaps in marketing behavior of taxation system involving intellectual property of product design. Thus, this statutory interpretation intends to resolve issues for the lack of legal measures in protecting public safety resulting to increase in domestic violence proportional to massive terrorism serving as a question in deontology.
 Methodology: Tax aggressiveness is the obligation of the company to provide revenue distribution to public sector. Unlawful behavior on tax aggressiveness is known as tax evasion while tax avoidance is not a violation and serves as a loophole to the taxation system. UNCITRAL model law is a legal arbitration concept of making “commercial” expand to other comparable jurisdiction of international trade. Hague Convention drafted travaux preparatoires to conceptualize a legal framework of making the commercial transactions universal to other extended territories in terms of international trade law.
 Findings: Corporate Governance is a systematic design of stakeholders and their corporate social responsibility to advocate sustainable development. Therefore, in terms of tax avoidance, the strict liability of the company must be addressed with constitutional issues and commercial responsibilities of selling its product design with elemental performance of domestic violence under Contracts for the International Sale of Goods (CISG) of United Nations Convention. The statutory interpretation for tax avoidance serves as a developed measurement to allocate funds, from sources of criminal actions, since deviation of tax avoidance would result to illegal diversions as criminal offenses from tax avoidance, for promotion of public welfare and safety in public sector, as well as in police enforcement of constitutional right.
 Recommendation: Corporate social responsibility must be observed as fulfillment of business ethics’ goals of financial intelligence to sustainable development of Corporate Governance. Thus, it is suggested for advocacy of artificial intelligence adoption as authorless works for promoting intellectual property as a constitutional right.

Decoding corruption in Brazilian construction multinationals

PurposeThis study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards and practices or merely manipulate the impression of stakeholders.Design/methodology/approachThis study adopts an impression management perspective. It uses content analysis techniques to examine the codes of conduct adopted by seven Brazilian engineering and construction multinationals accused of corruption. The analysis covered five major themes: (1) forms of corruption, (2) values or principles, (3) interested parties, (4) procedures and routines and (5) punitive action.FindingsThe study provides detailed evidence that the codes of conduct adopted by these firms are mere artifices that aimed at meeting legal requirements but do not target the relevant corporate audience involved in grand corruption. At best, such a code may impede petty and bureaucratic corruption.Originality/valueThis research contributes to improving the understanding of how Latin American multinationals adopted codes of conduct after a major scandal and how they failed—at least to some extent—to design codes complying with established corporate governance principles. It shows that management manipulated the impression of stakeholders by selectively adopting or omitting certain terms, examining or concealing various issues and addressing mainly petty crimes rather than grand corruption. It also identifies areas where Western ethical values conflict with established practices and cultural norms in Latin America.

IMPACT OF CORPORATE GOVERNANCE ON BUSINESS VALUE: A LITERATURE REVIEW

In the given article discussed theories and issues of business value formation, reviewed the approaches of economists, methods for assessing the value of business, factors affecting assessment, approaches to calculation, issues of increasing the value of business through the usage of elements of corporate governance and corporate code. Performed recommendations for maintaining financial and non-financial reporting, development trends of modern corporate reporting.

The accuracy of coding for sports-related concussion in New Zealand: An observational study

The aim of this study was to assess the accuracy of the Accident Compensation Corporation codes in a cohort of patients with sports-related concussion. Of particular interest were the codes registered by physiotherapists who may suspect sports-related concussion but are not permitted to diagnose it. Coding accuracy was assessed through review of Accident Compensation Corporation data, clinical notes, and referral letters for a cohort of patients seen in a New Zealand-based sports concussion clinic. Of 296 patients with a clinical diagnosis of sports-related concussion, 51.7% had a concussion-related code. General practitioners coded for concussion in 67.3% of cases for whom they submitted the Accident Compensation Corporation code, District Health Board health professionals (hospitalists) in 47.6%, and physiotherapists in 8.7%. A non-concussion-related code was used by physiotherapists in 87.5% of cases despite them suspecting sports-related concussion as per the study criteria. Use of the Accident Compensation Corporation codes to determine incidence and cost may substantially underestimate the true burden of sports-related concussion. There appears to be an opportunity to improve the accuracy of this coding. Engaging with physiotherapists and improving the process through which health providers are able to update codes are potential strategies.

A lawyer's refusal to provide legal aid and the need to observe a certain set of measures to avoid a conflict of interests

In this article, a theoretical-applied study of the essence of conflicts of interest is carried out primarily through the prism of clarifying the legal nature of the measures that a lawyer must follow in order to avoid them. This article is devoted to the disclosure of various positions of scientists regarding the possibility of accepting a mandate from a client (continuing the provision of legal assistance) under the condition of a potential conflict of interests.
 The study focused on the fact that criminal proceedings provide for the possibility of submitting an application for the recusal of the defense counsel (application for self-recusal of the defense counsel), while in other types of proceedings, the decision to participate or, conversely, not to participate in the case in conditions of conflict of interests depends directly on the will of the lawyer. Representative and the court cannot declare the dismissal of such a representative.
 Within the framework of this study, a significant set of measures that should be taken by a lawyer (law association) to prevent the occurrence and reduce the possible negative consequences of the existence of a conflict of interests in the conditions of the practice of law was analyzed. It is concluded that such measures can include: establishing additional restrictions on the provision of legal assistance by law firms (information barriers, consolidation of internal corporate codes of ethical behavior of lawyers); establishing certain obligations, prohibitions and restrictions in the relationship between the client and the lawyer in order to establish the absolute independence of the lawyer in the performance of his professional activities, etc.
 In this article, both general scientific methods of analysis and synthesis, as well as methods specific to legal science, have been widely used. The research itself was carried out with the application in particular, formal-dogmatic method, which provided an opportunity to analyze a set of measures that a lawyer should follow in order to avoid a possible conflict of interests.

A Review of Top Corporate Sustainability Initiatives and Their Resilience during the COVID–19 Pandemic

The main goal of this research is to determine the advantages of implementing corporate social responsibility (CSR) principles and the contribution they make to achieving the sustainable goals of business structures. To achieve this goal, the economic activity of small, medium‑sized and large companies from different countries was studied. The article focuses on the economic crisis triggered by the COVID–19 pandemic, which has affected the entire world economy. It is proven that it is easier for companies that have implemented the principles of environmental, social, and managerial sustainability to adapt to change, and they are more resilient. A number of factors that hinder the development of CSR enterprises have been identified: the lack of domestic legislation, including the National Strategy for Corporate Social Responsibility in Ukraine, the lack of state support for CSR development and incentives, a sufficient level of perception of the importance of CSR by enterprise management, and, of course, limited financial resources. The paper proposes that the organization of CSR in enterprises should be organically integrated into their governance and managerial strategies. An important condition is the development and adoption of Corporate Codes and the implementation of non‑financial reporting. Also, it is important to identify those responsible for its implementation.

Similarities between the Corporate Code of Conduct and the Ten Commandments

The Ten Commandments are not really a law, but the lawyers who would have to work with them would probably despair. There are no if-then rules here, no penalty. The "Ten Words" contain both commands and prohibitions, but not in the sense of applicable norms. Rather, they are rules of life and conduct, written in a decidedly apodictic form. The prohibition against killing, for example, knows no exception or restriction, no clause of the kind: "The details are determined by a federal law." But precisely because the Decalogue is about ethical, not criminal law norms for concrete individual cases, it was able to develop a millennia-long history of effect and gain validity. Although religious beliefs are for many people an additional motive contributing to respect on moral grounds, my work examines whether ethics is logically or theoretically dependent on religion. Since the constitution of true knowledge sometimes contradicts opinion and belief, the criterion of knowledge is not reducible to the constitution of belief. The two domains can be connected and enriched. In cases where there is no evidence or the existing evidence is insufficient for the degree of belief, religion becomes a means of communication that does not require the same complex procedures to detect nonsense and avoid indoctrination. The purpose by which ethics is defined is to deepen ethical understanding and contribute to moral development by strengthening a person's ability to be morally autonomous. This is especially important in cases where people unconsciously accept a social consensus about things that have been declared immoral and are therefore forbidden, even though their judgments may be wrong. Moral reasons bind us in their own way not because God commands them, but because God would approve of them because they justify divine commands. The connection between religion and ethics is one of the oldest topics of religious thought. Philosophers of religion and ethicists have written and spoken about the relationship between religion and ethics, the fundamentality of religion or ethics, the guarantee of the application of ethics by religion, the origin of religion from ethics or ethics from religion, and other types of connections and needs of religion and ethics. Reflections of Allama Tabatabai and his intellectual debate on these issues. Most likely, the first person to discuss this issue was Socrates, which is evident from Plato's account of the dialogue between Socrates and Euthyphron, in which Socrates asks him, "Is something right because God commanded it to seem so, or God commanded something to be done because it is right? Several points can be derived from this definition: in society as in companies, some acts or performances are described as good or bad. For example, everyone accepts that the good should be reciprocated with the good, and if the good is reciprocated with the bad, it is considered as an ugly and reprehensible act. Breach of contract even by poor performance is a bad deed, while it is good to believe a trustee. Many acts are described as good or bad, with no disagreement as to whether they are good or bad. sometimes acting in accordance with ethical statements brings harm, while sometimes acting against them brings benefits to man. Ethics teaches man how to attain beautiful and bad stable mental qualities, so that under the auspices of these mental qualities man can easily do a good deed and prevent himself from doing an ugly deed without difficulty, and teaches him to give priority to the moral principle over personal benefits and harms. before you acquire lasting spiritual qualities, you must know them and then follow the path of educating and decorating the soul so that the soul can be adorned with these beautiful qualities. Moral decorating is the reason for a person to achieve perfection and happiness. Therefore, there is a direct relationship between morality and human perfection and happiness. Ethics, like other sciences, has its subjects and questions that separate it from other humanities. Its subject is the human soul from the point of view that it can acquire good and bad permanent qualities. In light of this introduction, it is now appropriate to look at the relationship between religion and ethics from different angles.

Directions for improving methods for reducing risks and their damage during conflicts in organizations

The purpose of the work is to analyze the directions for improving methods for reducing risks and their damage during conflicts in organizations. The author of the work studied the main provisions that relate to approaches to the study of risks in organizations in the context of the emergence and development of conflicts. Next, key areas for improving approaches and methods were identified using the example of an economic entity. As the first proposal aimed at creating a risk management system in the organization, the introduction of a modified Japanese ringisei system into the Adventus company was singled out. The modification is connected with the introduction of the horizontal movement of proposals into the existing model. Further, the direction related to the improvement of regulatory regulation by adding and developing several elements, such as the company's code of ethics, the corporate code of enterprises, the company's charter, was noted. The author noted the importance of promoting and developing corporate culture in the company, taking into account the specifics of the activities of Adventus LLC, organizing round tables and similar events to improve the quality of communication between employees. The work considered the direction associated with the introduction of a system of balances between long-term and short-term activities. The final direction, which was noted by the author, was the introduction of a «web» of interaction and diversification of work responsibilities. Further, the work assessed the effectiveness of the proposed measures based on the formula «risks from conflicts in the enterprise». The author identified key indicators that were considered on the example of Adventus LLC and which can be applied to the analysis of other organizations. In conclusion, the author formed conclusions regarding the further improvement of methods to reduce the risks associated with conflicts in the organization.