scholarly journals Exploring the Multifaceted Relationship of Compliance and Integrity—The Case of the Defence Industry

2021 ◽  
pp. 95-113
Author(s):  
Job Timmermans
Keyword(s):  
Conceptual Analysis ◽  
Practical Relevance ◽  
Analytic Framework ◽  
Theoretical Understanding ◽  
Stepping Stone ◽  
Defence Industry ◽  
Individual Concepts ◽  
Relationship Of ◽  
The Relationship ◽  
Evident Relationship

AbstractOver the years, compliance has come to be closely associated with integrity. Originally, compliance foremost had been understood as abiding by (financial) law and regulation as a prerequisite to pursuing an organization’s operational goals. In response to societal developments and corruption scandals this perspective gradually has shifted. Despite the increased importance and consecutive academic attention of the seemingly self-evident relationship between compliance and integrity, a dedicated analysis of this relationship is still lacking. Such an analysis not only will increase our theoretical understanding of the underlying concepts and how they evoke each other, but practically its insights may also help to increase the effectiveness of managing compliance and integrity within organizations. This contribution, therefore, conducts a conceptual analysis into the relationship between compliance and integrity. First, the meaning of compliance and integrity as individual concepts is discussed, followed by a comparison of the two concepts. The commonalities and differences that come to the fore then act as a stepping stone to unpack the various ways the concepts of compliance and integrity invoke each other. Based on this discussion a basic analytic framework is drawn up that summarizes the different valuations of the relationship between compliance and integrity. To illustrate their practical relevance, the different valuations depicted by the framework are illustrated with an example drawn from the defence industry. It concludes by discussing the implications of the analysis and suggesting some possible routes for further research.

The Code of Ethics for Professional Accountants: Modern tendencies and principles

2021 ◽  
Vol 22 ◽  
pp. 128-141
Author(s):  
Elena N. MAKARENKO
Keyword(s):  
Code Of Ethics ◽  
Professional Activity ◽  
Professional Status ◽  
Social Image ◽  
Relationship Of ◽  
The Impact ◽  
Code Of Professional Conduct ◽  
The Relationship ◽  
Evident Relationship

Subject. Choosing the code of ethics for professional accountants' thinking and moral activity appears to become a key to a higher professional status. It is necessary to ensure the commercial comfort as much as possible for professional accountants to demonstrate their knowledge and observe professional principles. Objectives. I carry out a systemic study into advantages that help accountants respect professional principles of ethics. Methods. The study relies upon the modeling of economic cases, analyzes and synthesizes the information with reference to accounting and management. Results. The article discusses the relationship of the thinking and ethical activity of professional accountants as part of their professional activity that makes them observe the code of professional conduct. I add unusual cases of economic threats companies face to the evident relationship of the ethical principles and typical threats that influence the performance of professional accountants. With all the threats and causes combined, professional accountants sometimes have to depart from professional principles of ethics. Having this in mind, I substantiate the possibility of deriving the highest and lowest effects from the moral activity of accountants, which reflects the quality of their thinking activity. To elevate the professional status and reinforce the code of ethics for professional accountants, I prove that the accountant's professional knowledge influences the business image of a respective entity. The article shows that the motivation is important to raise the professional accountants' responsibility as part of their thinking and moral activities. Conclusions and Relevance. Studying the impact of the relationship between the moral and thinking activity of professional accountants on their performance can be useful to set certain relations between accountants and their employers. If the professional accountant takes his/her best efforts to develop the business and social image of the company, observing the professional code of ethics, while the employer manages to motivate the accountants, they will build the effective business management and mitigate economic risks.

scholarly journals The three-dimensional lattice as an architectural space

2018 ◽  
Vol 212 ◽  
pp. 04005
Author(s):  
Andrey Bolshakov
Keyword(s):  
Three Dimensional ◽  
Human Movement ◽  
Theoretical Understanding ◽  
Architectural Space ◽  
Spatial Lattice ◽  
Spatial Grids ◽  
Relationship Of ◽  
The Relationship ◽  
Main Material

Space is the main material with which the architect works. The space organized by the means of architecture is an art environment for the life of society. With many aspects of the organization of space, which are studied in the literature, the problem of their assembly and integration remains unsolved. The paper proposes a method of assembling spatial representations in architecture-the correlation of the spatial lattice and the factors of its form-formation, considered in the system, i.e. together. The approach is that in a broad overview of the world architecture, both in its theory and in practice, from historical to modern, examples of modification of spatial grids under the influence of one or a group of dominant factors are revealed. As a result, provisions on the relationship of the geometry of spatial grids with the following factors have been revealed: publicity and privacy; architectonics, the influence of the lattice on the differentiation of the streams of human movement; the architecture’s ability to carry a message; navigation properties, evaluation of connectivity and centrality of places in the spatial lattice; evaluation of the quality of the composition through the identification of ways of order and randomness in the elements of the spatial lattice. The results of the work can be used both for theoretical understanding of the architectural space in the study and design of architecture, and in architectural education.

A Materialistic Concept of Planning and Participation

1981 ◽  
Vol 24 (4) ◽  
pp. 293-311 ◽  
Author(s):  
Bent Flyvbjerg ◽  
Verner C. Petersen
Keyword(s):  
Social Structure ◽  
Social Economic ◽  
Planning Theory ◽  
Theoretical Understanding ◽  
Social Totality ◽  
Relationship Of ◽  
The Relationship

Planning and participation are concepts which can be interpreted in different ways. Traditional planning theory offers mostly subjective-idealistic interpretations. These interpretations are not very helpful in answering why ideas, methods, and practices of planning appear as they do. A prerequisite for answering such questions is a theoretical understanding of the relationship of planning to social totality, i.e. to basic political, social, economic and ideological conditions. Capital-logic and ‘structure-logic’ theories of social structure and development offer frameworks for analysis. Both, however, lead to functionalist explanations, and imply mechanical determinism. A more dialectical conception is necessary, emphasizing both the objective and the subjective aspects of planning and development.

The Relationship between The Maqasidic (Higher Purposes of Shari’ah) Approach and Siyar (Foreign Policy of the Islamic State)

2010 ◽  
Vol 1 (1) ◽  
Author(s):  
Wahabuddin Ra’ees
Keyword(s):  
Foreign Policy ◽  
Conceptual Analysis ◽  
Positive Relationship ◽  
Moral Order ◽  
Islamic State ◽  
Relationship Of ◽  
The Relationship

AbstractClassical jurists have rigorously studied siyar (the foreign policy of the Islamic state), describing the nature of the principles and norms that influenced the formulation of siyar. On the basis of these principles and norms, the jurists formulated rulings to describe the nature of the relationship of the Islamic state with others. This study examines the relationship between the principles and norms that influenced siyar and the maqasid approach (higher purposes) of shari’ah. This study first presents a conceptual analysis of siyar. Second, it discusses the approach of maqasid of shari’ah. Third, it explores selected juridical rulings that describe the nature of siyar. Fourth, this study, building on an analysis of selected juridical rulings, suggests that siyar was guided by some general principles and norms. Finally, the study examines the relationship between the principles that governed siyar and the approach of maqasid of shari’ah. The study concludes that the aim of both siyar and maqasid of sharia’h was/is to establish a moral order. The genesis of this positive relationship between the maqasid of shari’ah and the principles and norms that guided siyar is found in the unity of the source of knowledge or the principle of Divine Unity (al Tawhid).

Psalm 2:7 and the concept of περιχώρησις

2014 ◽  
Vol 67 (2) ◽  
pp. 213-229
Author(s):  
Michael Straus
Keyword(s):  
New Testament ◽  
Old Testament ◽  
Conceptual Analysis ◽  
Son Of God ◽  
The New Testament ◽  
The One ◽  
Psalm 2 ◽  
Relationship Of ◽  
The Relationship ◽  
The Trinity

AbstractThis article takes as its springboard the well-known text of Psalm 2:7, in which the Psalmist – presumably David, king of Israel – refers to himself as a ‘begotten’ son of God by virtue of his Lord's decree. The article first explores various linguistic and theological options as to the identity of the ‘son’ to whom the passage refers; and analyses the relationship between that son and the one who is stated to have begotten him. In this context, the article addresses ways in which the passage more generally sheds light on the relationship between God and Israel, including through analysis of a number of fluctuating usages of singular and plural terms in the Old Testament to describe that relationship. Second, and against that background, the article examines texts in the New Testament which quote or refer to Psalm 2:7 to see whether they provide a better understanding of the nature of the relationship between the father and the son described in the Psalm; and further to see whether any enhanced understanding of that relationship reciprocally sheds light on the relationship of God the Father to God the Son as revealed in the New Testament. The article then seeks to determine whether these passages, taken as a whole, provide explicit, implicit, or proto-Trinitarian concepts in anticipation of those given fuller expression in orthodox Church doctrine. Finally, the article explores the concept of circumincession, or coinherence, John of Damascus’ highly abstracted and nearly poetic effort at the close of the Patristic era to provide an extra-biblical explanation of the relationship between the Father and the Son as well as the relationship among the three members of the Trinity. The article concludes by finding that his attempted articulation, and quite possibly all such efforts, will ultimately fail, leaving intact the mystery of the Trinity as one escaping, or rather surpassing, conceptual analysis.

scholarly journals THE TRICK AND GAG AS THE BASIC BASIS OF ECCENTRIC MUSIC IN CLASSIC AND MODERN NUMBERS

2018 ◽  
Vol 5 (31) ◽  
Author(s):  
T. Grinie
Keyword(s):  
Innovative Approach ◽  
Theoretical Understanding ◽  
Distinctive Features ◽  
Definition Of ◽  
Relationship Of ◽  
The Relationship

The article explores the specifics of gag and trick in the genres of musical eccentrics and clownery as means of expression in the circus and variety. By establishing relationships and distinctive features between the trick and gag, the author discovers an innovative approach to the theoretical understanding of the clown genre and musical eccentrics.The problem of the relationship of main assets of expressiveness is considered separately in clowning and musical eccentric numbers, which gives the author the opportunity to identify discrepancies in the theoretical conclusions of Slavsky R. regarding the definition of the term "gag”. The article proves the failure of the substitution of the term gag for the term comic trick with reference to a musical eccentric.Keywords: trick classification, trick functions, dramatic gag, gag as a comic trick, walkthrough and storyline gages, basic and auxiliary means of expression, clown and musical eccentricity in the system of original circus genres

scholarly journals Semantic representation of similes (based on the Ukrainian, English and Polish languages).

2018 ◽  
Vol 19 (1) ◽  
pp. 18-32
Author(s):  
Mariana Oleniak
Keyword(s):  
Conceptual Analysis ◽  
Semantic Representation ◽  
Salient Feature ◽  
Surface Structures ◽  
Universal Formula ◽  
Different Types ◽  
Figure Of Speech ◽  
Relationship Of ◽  
New Formula ◽  
The Relationship

AbstractSince simile in this paper is understood as a figure of speech in which two essentially unlike things are compared and not only as a construction corresponding to the formulaX is like Y, the borderline between the semasiological (from form to content) and onomasiological (from content to form) approaches in respect to the analysis of simile is considered to be crucial. The article is devoted to the analysis of the existing formulas for simile that enumerate the elements in the surface structures of most similes and to the elaboration of a formula that would reflect the essence of the relationship of simile elements regardless of their formal expression. Taking into account existing linguistic studies of similes as well as the author’s own understanding of the problem, simile components are described which also have a symbolic reflection in the aforementioned universal formula for similes. Employing the method of conceptual analysis as well as the methods of description and interpretation, modelling and coding, the author devises a new formula for simile, representing all four of its constituents (a tenor, a vehicle, a comparison marker and a commonly shared salient feature). The devised formula is further subjected to analysis for the possibility of being applied to all formal types of simile. The presented formula of a universal character is essential to identify and analyse different types of similes without limiting research to the formations of a certain model. The formula is labelled universal because it characterizes similes regardless of their forms and languages in which they are used.

scholarly journals Some Reflections on the Relationship of Treaties and Soft Law

1999 ◽  
Vol 48 (4) ◽  
pp. 901-913 ◽  
Author(s):  
A. E. Boyle
Keyword(s):  
International Law ◽  
Soft Law ◽  
Practical Relevance ◽  
International Organisations ◽  
Starting Point ◽  
Relationship Of ◽  
The Relationship ◽  
Law Making

My starting point for this discussion of the relationship between treaties and soft law is the observation that the subtlety of the processes by which contemporary international law can be created is no longer adequately captured by reference to the orthodox categories of custom and treaty. The role of soft law as an element in international law-making is now widely appreciated, and its influence throughout international law is evident. Within that law-making process the relationships between treaty and custom, or between soft law and custom are also well understood. The relationship between treaties and soft law is less often explored, but it is no less important, and has great practical relevance to the work of international organisations.

scholarly journals ESTRUTURA ORGANIZACIONAL E GOVERNANÇA: UM ESTUDO DE CASO EM UMA INSTITUIÇÃO COOPERATIVISTA

2018 ◽  
Vol 7 (2) ◽  
pp. 48-66
Author(s):  
Larissa Araújo Pereira ◽  
Natália Almeida Picinin ◽  
Edrilene Barbosa Lima Justi ◽  
Jamson Justi ◽  
Jadson Justi ◽  
...  
Keyword(s):  
Decision Making ◽  
Organizational Structure ◽  
Conceptual Analysis ◽  
Training Programs ◽  
Qualitative Approach ◽  
Cooperative System ◽  
Cooperative Organization ◽  
Relationship Of ◽  
The Relationship

Esta pesquisa apresenta uma análise conceitual de estrutura organizacional e uma síntese do sistema cooperativista. Leva em consideração temáticas organizacionais de forma a evidenciar as estruturas modernas relatando sobre as práticas de governança, que, contemporaneamente, têm ganhado destaque no universo corporativo, quando o assunto é gerenciamento das organizações e redução de riscos. Este estudo tem por objetivo verificar de que forma os conceitos de estrutura organizacional e governança podem ser desenvolvidos em uma organização cooperativista e que influências essas definições trazem para o ambiente da organização. Metodologicamente, engendra-se como um estudo de caso, descritivo com abordagem qualitativa, sendo estruturado em aspectos conceituais, contextuais e embasados na coleta de dados, que ocorreu por intermédio de pesquisa in loco. Os dados coletados evidenciam que a cooperativa estudada deve instituir, de forma objetiva e consensual, programas de capacitação com o programa de formação de dirigentes e conselheiros na área de capacitação em governança cooperativa e gestão de cooperativa. Conclui-se que o desafio de uma mudança na estrutura organizacional, e na própria cultura, parte dos cooperados e gestores que devem buscar o desenvolvimento ou ampliação dos processos e as práticas referentes à tomada de decisões, otimizando a comunicação e a relação dos envolvidos, aperfeiçoando o conhecimento da gestão, e maximizando a transparência dos administradores e do próprio negócio.Palavras-Chave: Estrutura organizacional. Governança corporativa. Cooperativa. Organizational structure and governance: a case study in a cooperative institutionAbstract: This research presents a conceptual analysis of organizational structure and a synthesis of the cooperative system. It takes into consideration organizational themes in order to show the modern structures reporting on the practices of governance, which, at the same time, have gained prominence in the corporate universe when it comes to managing organizations and reducing risks. This study aims to verify how the concepts of organizational structure and governance can be developed in a cooperative organization and what influences these definitions bring to the organization's environment. Methodologically, it is generated as a case study, descriptive with a qualitative approach, being structured in conceptual, contextual and based aspects in the data collection, which occurred through in loco research. The collected data show that the cooperative studied should institute, in an objective and consensual way, training programs with the training program of leaders and advisers in the area of training in cooperative governance and cooperative management. It is concluded that the challenge of a change in the organizational structure, and in the culture itself, is part of the cooperative and managers who must seek the development or expansion of processes and practices regarding decision making, optimizing the communication and the relationship of those involved, improving management knowledge, and maximizing the transparency of managers and the business itself.Keywords: Organizational structure. Corporate governance. Cooperative.

Niccolò Machiavelli’s International Legal Thought: Culture, Contingency, and Construction

2017 ◽  
Author(s):  
David Roth-Isigkeit
Keyword(s):  
International Relations ◽  
International Law ◽  
Social Epistemology ◽  
Theoretical Understanding ◽  
Legal Thought ◽  
Starting Point ◽  
Critical Understanding ◽  
Political Communities ◽  
Relationship Of ◽  
The Relationship

This chapter suggests a progressive reading of Machiavelli, relying on the unity of his national and international thought. It argues that his focus on the unification of political communities through the medium of law allows for a sophisticated theoretical understanding of international law. The chapter starts with a discussion of the relationship of his biographical events and his social epistemology. It proceeds with the relationship of Machiavelli’s concept of law as a governance tool to the area of morality and normativity. Ultimately, the focus lies on his understanding of imperialism and international relations in order to shape a novel understanding of Machiavelli that depicts him as a reasonable historical starting point for a modern, post-critical understanding of international law.

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