Violation Of Ethical Standards Research Articles

Корпоративные ценности как основа деятельности компании

This article explores the changing approach to the values in the field of business, primarily in transnational corporations. Just a hundred years ago, the German sociologist Max Weber noted for the first time that values directly affect professional activity. At the moment, society’s requirements for socially responsible business conduct have increased. Violation of ethical standards by the company and its representatives can significantly affect the value of shares, income and the very existence of the company. Adventure capitalism, which sought to benefit by any means, is increasingly being replaced by rational capitalism, built on the principles of ‘universal gain’, when the desire for profit is balanced with the interests of society, and solidarity prevails over competition. Modern large companies try to adhere to the principles of ESG (Environmental, Social, and Corporate Governance). The desire to be included in ESG ratings, in which a comprehensive assessment is made on environmental, social and managerial indicators of sustainable development, is explained by the increase in investment attractiveness and the overall prestige of the company. The percentage of participants in such ratings and rankings is growing every year. More companies consciously get engaged in their organizational culture, develop ethical codes, and publish corporate values in open sources. Ensuring the understanding and acceptance of the company’s values by each of its employees, so that they can implement them in their daily work, is a difficult task, which requires in-depth knowledge in a variety of fields. The use of values by corporations as a tool in management requires compliance with high moral standards, as it is introduced into the subtle and little-studied sphere of the foundations of not only human activity, but also of the entire human existence. There is a great risk of coming to a new form of slavery instead of freedom, creativity and development. In this paper, the author analyzes the conjugating of companies’ activities with their corporate values from the point of view of social philosophy.

Etički standardi i fotografija u štampanim medijima

Newspaper photography is a very common and important media content that initially attracts the readers' attention and thus influences their opinions about the depicted events. The study of visual content in the media is increasingly important in media theory. Visual content is becoming more dominant because it can efficiently convey a lot of information due to the absence of language barriers. Thus, adherence to professional standards in the publication of newspaper photographs is very important. In Serbia, the only document that regulates the ethical standards of newspaper photography is the Journalists' Code of Ethics, but it is not legally binding on the editorial policy of the media. The consequences of violating its provisions are public warnings issued by the Press Council, an independent self-regulatory body. The results of a quantitative and qualitative analysis of newspaper photographs published in three daily newspapers (the serious broadsheet daily Politika, the semi-tabloid Blic, and the tabloid Kurir) have shown to what extent the ethical standards are respected in practice. The research was conducted in the first week of April 2023. The analysis included all photos published during this period, except advertising photos. The analysis of newspaper photos included the following criteria defined in the Journalists' Code of Ethics: whether there is a clear distinction between a documentary photograph and a photo-shopped image; whether the illustrative role of a photo is emphasized when it is not taken directly at the scene of the event; whether the source/authorship of the photo is indicated; whether the principle of presumption of innocence has been applied and whether the privacy and identity of the victim or the suspected offender have been respected (e.g. by not publishing photos) even if the offender has pleaded guilty, until the moment of rendering the final court judgment; whether the published photos were taken with hidden cameras; and whether the photos contain inappropriate, disturbing and pornographic content. The article is based on the hypotheses that ethical standards are not fully met in the newspapers under consideration, that there are more violations of ethical standards in the semi-tabloid and tabloid newspapers, and that the most common violations entail the failure to credit the source or authorship of the photo and disregard for the presumption of innocence and the right to privacy.

SITUATION TASKS FOR STUDENTS OF GRADES 5–6 ON THE ETHICAL FOUNDATIONS OF INTERNET COMMUNICATION

The article discusses the problem of violations of ethical norms of communication on the Internet by students of grades 5–6. Young adolescent children are found on the Internet in violation of ethical standards and often violate them themselves. The actual task of teachers is to form students' skills to protect themselves from threats to the information environment that are unethical in nature. The article presents examples of situational tasks of three types: tasks that reveal the key concepts of the ethical foundations of communication on the Internet; situations of students' search activity in the network; situations of interaction of younger adolescents in the information environment. The developed set of tasks allows organizing the practical activities of students in grades 5–6 on the development of ethical norms of behavior in the global network both at informatics lessons and during extracurricular activities.

КРАСНЫЙ УГОЛ: СМЫСЛОВЫЕ ИНТЕРПРЕТАЦИИ В ГОРОДСКОМ ИНТЕРЬЕРЕ ПЕРВОЙ ПОЛОВИНЫ ХХ В.

In the early 1990s, the return of religious consciousness led to a revival of interest in religious culture and norms of behavior. The appearance of icons and holy images in the interior was often accompanied by a violation of ethical standards at their placement. Analysis of a representative space in the domestic urban interior of the first half of the twentieth century in the context of historical processes allows us to determine its artistic significance and to reveal semantic transformations of the concepts “red corner” and “place of honor”. According to patriarchal tradition, home iconostasis, located in the so-called “red” corner (opposite to the entrance of the house), is the center in all respects: sacred, ritual, and artistic — aesthetic. Changes in the way of life, traditions and conditions of urban inhabitants (middle class, urban peasants) in the late nineteenth and early twentieth centuries are associated with economic and political events in the country. The influx of population into the cities aggravated the housing problem and caused the spread of new forms of mass urban housing: tenement houses, workers' dormitories, while industrial revolution contributed to the erosion of estate boundaries in interior design, subject filling and spatial orientation of dwelling`s representative part. During the anti-religious campaign, the Soviet government massively banished the images of saints from the visible space of a private dwelling, yet, making use of the sacred essence and moral significance of the shrines location, it produced manipulations for changing the meaning: “red corners” are an indispensable attribute of administrative and public interiors and hostels. The phrase “red corner” is filled with a new ideological meaning, whereas the meaning of this memorial space remains its moral and spiritual education connotations. Since the mid-1930s, with the beginning of mass housing construction, stimulation of consumer demand by the state began to shape artistic and everyday traditions in the interior of the Soviet standard dwelling. Spatial organization of the new townsman`s dwelling differed little from interiors of the peasant hut. A visible (front) part of the interior (the front corner), still acted as a semantic center of the dwelling, performing representative functions. However, the object complex (bookcase with books, radiotracks, reproductions of paintings, etc.) located in the visible area begins to represent the level of tenant`s cultural claims, while the decoration (lace and embroidered napkins) emphasizes strengthening of its prestigious status for the dwelling`s interior. Thus, a retrospective analysis of semantic content of the concept of “red corner”, including its historical and artistic context, allows us concluding that the subject-spatial organization of the dwelling not only reflects the person's idea of the world, but serves as a visible indicator of spiritual, moral, ideological and cultural transformations of society.

Професійні цінності та етика як фактор підвищення довіри до професії бухгалтера

Accounting is one of the foundations of the business in modern world and an accountant is a specialist whose level of professionalism must be impeccable. Today in Ukraine there is a “crisis of confidence” in the profession of an accountant, caused primarily by violations of ethical standards by specialists and neglect of professional values. The problem is aggravated by the users of accounting services themselves, who try to influence the accountant, satisfying their interests at the expense of others. The purpose of the article is to substantiate the importance of compliance with the basic ethical principles of behavior by accountants in order to restore user confidence in accounting and reporting data, identify the reasons for violation of the code of ethics by accountants and determine the main directions of work of the professional community, the state and the accountants to eliminate the identified problems. It has been determined that compliance with the basic ethical principles by accountants contributes to: the formation of professional values and the development of a conceptual model of accountant behavior at all levels of education (secondary vocational, higher, additional education, advanced training); the implementation of the national code of ethics for professional accountants by adapting it to Ukrainian practice, internal codes of ethics of professional organizations or accounting services; the creating a mechanism for identifying unethical behavior of accountants and introducing an effective system of sanctions for violation of the code of ethics. However, the ways of solving the problems described in the article will give a positive result if the comprehensive work is carried out to ensure compliance with the norms of the code of ethics – from the professional community, the state and the accountants. Most efforts will be fruitless until users of accounting services – employers and clients, as well as the public – begin to place real demands on the ethical behavior of accountants.

Realisation of ethics in the activity of a social worker

The article presents the results of the research in the realisation of ethics in social work activities. Social work is a complex and multifaceted profession in which practice is based on strong values. Social work values and ethical principles have been a particularly acute and debatable topic since ancient times. It has always been noticed that social work practical activities raise ethical issues and dilemmas. Ethical problems and their solutions are basic problems in the development of social work as a profession. Due to these reasons, the main goal of this article was set: to reveal how ethics are implemented by social workers in practice. In order to achieve the goal, the following objectives were set: 1. to explore the concept of ethics and values in social work context. 2. to analyse how the social worker's ethical standards are being implemented in various fields of activity. 3. to examine how ethics is realised in practice by the social workers of N District Municipality. In order to achieve the goal and tasks, the concept of ethics and values in social work was discussed as well as the analysis of social work ethics was implemented in various branches and spheres of activity. To reveal the topic, the research (survey) was carried out, which was attended by the N District Municipality social workers. Closed-ended questions were analysed by quantitative research methods and open-ended questions were processed by qualitative research methods. The results revealed that social workers of N District Municipality knew the ethical standards of their profession and implemented them in all the mentioned aspects of ethical codes. Social workers identified five main reasons which cause violations of ethical standards in their practice: apathy of colleagues, heavy workload, lack of offices, problematic clients and nervous tension at work.

The opinion of pediatricians about observance rights of patients - children and their legal representatives

The article discusses the opinion of pediatricians on the preferred model of the relationship between medical professionals and legal representatives of the child-patient. The article presents an assessment of the views of pediatricians on what rights of patients- children should be observed when providing them with medical care. Reasons for the adverse effects of medical interventions with which met respondents in their practice are given in the article. Violations of ethical standards for patients-children and their legal representatives with which met respondents are analyzed in the article.

Ethical Behavior and Regional Environments: The Effects of Culture, Values, and Trust

This article offers a theoretical framework and empirical analysis for explaining regional differences in the United States between culture, trust, and ethical behaviors in workplaces. Drawing on a branch of behavioral economics that uses “cultural cognition” to describe social factors influencing values and ethical decision making, we argue that an orientation toward a hierarchical or individualistic view of society erodes levels of generalized trust. A lack of generalized trust among citizens and workers is associated with employers’ illegal activity to impede union organizing activity, which we define as a violation of ethical standards. We tested our model at the US state level of analysis and found that trust mediates the relationship between social values of hierarchy and unfair labor practices. To conclude, we suggest connections between the theory and its implications for the impact of culture on a firm’s responses to workers’ exercise of their rights of collective action.

Shadows and disorder: ethics in “dark times”

PurposeThe purpose of this paper is to explore the “ethics and transparency‐accountability” paradox in which the oft‐repeated mantras of ethical luminosity, such as transparency and accountability, appear designed to assure one that all is well when such confirmation is, possibly, no more than part of an illusion – a superficiality purporting to confirm that what is seen is the only reality of public ethics.Design/methodology/approachUtilizing an analytical approach based on the comparative analysis of historical and contemporary isomorphisms this paper suggests that despite post‐modern voices about fracture, the multiplicity of “realities” and possible futures, there still remains an almost paradigmatic conviction that “visibility” is politically more efficacious than “invisibility.” Rendering situations visible supposedly exposes violations of ethical standards, professional norms and protects one from “criminogenic” elites. This paper questions whether light always cast out darkness and whether “Dark Times” demand relentless transparency?FindingsThis paper finds that constructing “realities” has always involved a manipulation of what is seen and not seen – what is real and what is illusionary. “Shadows” and “disorder” are also important in understanding how visibility, invisibility and ethics are parts of the pervasive apparatus of political and economic hegemony. This paper also finds that the translucence of accountability policies, supposedly encompassing the pillars of professional propriety/integrity, might be encompassed within Offe's “procedural ethics”.Social implicationsThe social implications of this paper involve the development of a public administration able to calibrate whether the fluxing of visibility/invisibility/ethics is constructive or destructive of social capital and legitimacy.Originality/valueThis paper concludes that a public administration solely focused on transparency not only misdirects attention and political resources, but also is actually self‐defeating, leaving citizens less informed and more subjugated than before.

The Impact of Ethical Development and Cultural Constructs on Auditor Judgments: A Study of Auditors in Taiwan

Abstract:This research examines in a collectivist culture the influence of cognitive moral development, attitudes toward rule-directed behavior, and the perceived importance of codes of conduct and professional standards on auditor judgments about ethical dilemmas. Taiwanese audit professionals were asked to respond to two ethical dilemmas. The first dilemma concerns a situation in which the auditor is asked to acquiesce to a controller’s request to conceal an irregularity. The probability that the auditor’s acquiescence is discovered (i.e., the threat of a sanction) was manipulated in this scenario. The second dilemma involves a case in which the auditor has information that a write-down of obsolete inventory will have a material effect on the earnings of a corporation, and must consider whether or not to inform an individual who is heavily invested in the corporation. The individual’s ingroup status (i.e., whether the individual was a relative or friend of the auditor) was manipulated in this scenario.Auditors were more likely to agree with violations of ethical standards in the first scenario (concealing a client employee’s irregularity) than in the second (revealing confidential information to parties outside the client). In the first scenario, auditors with lower levels of cognitive moral development were less likely to agree with violations of ethical standards when the threat of a sanction was present, while the judgments of those with higher levels of cognitive moral development were not affected by the presence of sanctions. Contrary to expectations, auditors were more likely to agree with violations of ethical standards when the individual involved was a close friend, rather than a relative. In general, as the perceived importance of rules increased, the propensity to violate the Code of Conduct decreased.

Crimes of reason, crimes of passion: suicide and the adulterous woman in nineteenth-century France.

The anxieties that determined the nineteenth-century French obsession with female behavior found symbolic expression in the adulterous and suicidal woman. We see this clearly in novels where both adultery and suicide feature prominently, but the anxiety these themes provoked was not limited to works of fiction. A striking number of moral essays and medical studies were devoted to the subject of feminine nature during this period, and it is here especially that the dangerous tendencies of independent and sexually active women were revealed. By analyzing the literary representation of the suicidal and adulterous woman in the works of male and female writer alongside the theories of physicians, critics, and moral reformers, the author demonstrates how this image came to symbolize much more than the violation of ethical standards. In literature as in life, unconventional women needed to be severely punished lest their defiant attitudes inspire further acts of rebellion.

Comments on "Studies of the interaction of psychological and pharmacological determinants of smoking" by Schachter et al.

The work by Schachter and his colleagues on the psychological and pharmacological determinants of smoking is reviewed. The experiemental procedures are critically examined, and some are judged to be in violation of ethical standards for the conduct of research with human participants. Questions are raised concerning matters of informed consent, the description of debriefing procedures, and use of the college classroom as a psychological laboratory.

Unpublished Letters concerning Cottle's Coleridge

OSEPH COTTLE'S Early Recollections; chiefly relating to... Samuel Taylor Coleridge, etc.' has received the censure of students of Coleridge ever since its publication, not only because of the author's evident effort to distort facts but also for his inexcusable errors. His book was first regarded, however, as was also Thomas Allsop's Letters, Conversations and Recollections of S. T. Coleridge2 published a year earlier, as a violation of ethical standards in biography. Contemporary criticism of both books generally deplore the want of taste and discretion in their revelations of Coleridge's private life. The type of biography created by Boswell had not yet displaced the eulogistic or formal method of the eighteenth century. Biographies were still expected to be dignified, moralistic, or instructive. To expose weaknesses of character would naturally detract from the virtues of the subject; the faults should lie buried with the dead. But Cottle, in his work-3