scholarly journals New trends in codes of ethics: Czech business ethics preferences by the dawn of COVID-19

2021 ◽  
Vol 12 (4) ◽  
pp. 973-1009
Author(s):  
Radka MacGregor Pelikánová ◽  
Robert Kenyon MacGregor ◽  
Martin Černek
Keyword(s):  
Literature Review ◽  
Human Nature ◽  
Meta Analysis ◽  
Codes Of Conduct ◽  
Value Added ◽  
Codes Of Ethics ◽  
Moral Values ◽  
Ethical Principles ◽  
Multi Stakeholder

Research background: The morality and sustainability depend upon the active engagement of all stakeholders. Businesses might have to observe minimum standards via their corporate social responsibility (CSR), but this does not imply any mandatory and enforceable requirements for their internal documents. Crises such as the COVID-19 pandemic magnify differences and might impact the perception and commitment to ethics and modify preferences. Purpose of the article: Since it is up to each and every business whether it will issue Codes of Ethics or Codes of Conduct (Codes) and how they will project ethical principles, values and concerns in them, it is both illuminative and instrumental to conduct a massive theoretical and literature review, to identify five aspects for exploration of  Codes: (i) human nature (ii) moral values (iii) ethical principles, (iv) reasoning and (v) sustainability pillars, and to perform such an exploration via a case study at the dawn of the COVID-19 pandemic. Methods: Based on a massive theoretical and literature review, five aspects for exploration have been identified and employed in a case study involving twenty Codes of the largest Czech businesses, while focusing on their preferences. This is to be achieved by a holistic advanced content analysis employing meta-analysis and manual Delphi method with Likert scoring by a panel of experts. Findings & value added: The case study reveals that generally Codes prefer (i) Socrates´ perception of human nature, (ii) respect and responsibility as moral values, (iii) the principle of solidarity, (iv) social contract and deontological reasoning and (v) the sustainability social pillar. These findings demonstrate discrepancies and inconsistencies between and also within  these Codes, which often paternalistically reject the multi-stakeholder approach that is needed to overcome COVID-19. This litigates for the appropriateness of this new methodology and encourages further longitudinal case studies entailing more jurisdictions and industries.

scholarly journals Instructional Media in the XV Century (A Case Study of Widodaren, Gerba, and Pasrujambe Inscriptions)

2020 ◽  
Vol 40 (1) ◽  
pp. 121-142
Author(s):  
Raka Rakai Hino
Keyword(s):  
Structural Analysis ◽  
Literature Review ◽  
Learning Process ◽  
Teaching And Learning ◽  
Qualitative Method ◽  
Moral Values ◽  
Tool Support ◽  
Instructional Media

This study was aimed at analyzing and interpreting the instructional media existing in the classical period of the Hindu - Buddhist kingdoms. The object of the study was inscriptions found on the Semeru Slope, inclduing Widodaren, Pasrujambe, and Gerba. This study employed a qualitative method with an archeological-historical framework. The data was collected through a literature review and in-situ research of the inscriptions. The collected data was analyzed using a structural analysis in the forms of transliteration of the contents and meaning written at the inscriptions. The study found that there is evidence of the use of instructional media in teaching process. This finding is also supported by the Nāgarakṛtâgama and Bujaņga Manik manuscripts which narrate educational and moral values as one of the characteristics of instructional media. In addition, the instructional media serve as a tool support the teaching and learning process at that time.

scholarly journals Evaluating local multi-stakeholder platforms in forest management in Ontario

2010 ◽  
Vol 86 (6) ◽  
pp. 742-752 ◽  
Author(s):  
Mark Robson ◽  
Len M. Hunt
Keyword(s):  
Forest Management ◽  
Public Participation ◽  
Large Scale ◽  
Meta Analysis ◽  
Document Analysis ◽  
Multiple Stakeholders ◽  
Stakeholder Representation ◽  
Multi Stakeholder ◽  
Traditional Approaches

Ontario’s Local Citizens’ Committees (LCCs) are the oldest local multi-stakeholder platforms in forest management inCanada (since 1994) and one of the most researched. This paper is a meta-analysis of LCC research from large-scale surveys,document analysis of audits and case study interviews of members from two LCCs. Multi-stakeholder Platforms areexpected to lead to better and more acceptable decisions than traditional approaches because they involve multiple stakeholders;consequently, the focus of the paper is on stakeholder representation and success. Our analysis concludes thatrepresentation is an issue and that LCCs have a mixed level of success.Key words: public participation, success, representation, surveys, interviews

scholarly journals Ethics in translation practice

2021 ◽  
Vol 29 (1) ◽  
pp. 31-52
Author(s):  
Phillippa May Bennett
Keyword(s):  
Literature Review ◽  
Social Responsibility ◽  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Daily Practice ◽  
Codes Of Ethics ◽  
Linguistic Competence ◽  
Translation Practice ◽  
Professional Codes ◽  
Translation Ethics

The interest in and understanding of ethics among translation scholars has changed dramatically since the publication of Andrew Chesterman’s proposal for a Hieronymic Oath (Chesterman, 2001). Early definitions of ethics based on equivalence (Newmark, 1991), faithfulness, loyalty (Nord, 1997) and trust have been put aside in favour of more recent notions of translator ethics grounded in accountability (Baker & Maier, 2011) and social responsibility (Drugan & Tipton, 2017). Practising translators who abide by codes of ethics/conduct are bound by principles of honesty, integrity, linguistic competence, confidentiality, and trust. This paper begins by presenting a brief literature review of the main developments in translation ethics from the early linguists to contemporary interpretations. There then follows an analysis and comparison of several professional codes of conduct from the main international associations of translators and interpreters with the benchmark, the Association of Translation and Interpreting Professionals (APTRAD). It is one of the more recent translator associations and has a code of conduct adopted in the last six years. The objective of this paper is to determine which theoretical definitions of ethics are reflected in the codes of conduct and to discuss their usefulness for translators in their daily practice. The paper ends with recommendations for changes to codes of conduct to make them more relevant to practising translators.

scholarly journals The Politics and Struggle of Accountability: A Case Study of Bangladesh’s Ready-Made Garment (RMG) Industry

2021 ◽  
Author(s):  
Maqbool Quraishi
Keyword(s):  
Developing Country ◽  
Codes Of Conduct ◽  
Corporate Accountability ◽  
Diverse Range ◽  
Documentary Sources ◽  
Multi Stakeholder ◽  
Development Literature ◽  
Accountability Practices ◽  
Accountability Initiatives

<p>Accountability mechanisms such as multi-stakeholder accountability initiatives are commonly considered important to improve workers’ rights in developing countries where such rights are allegedly weak and corporate accountability practices often ignore workers’ interests. Several accountability mechanisms have been proposed and developed, but critical accounting and development literature shows accountability remains “elusive” (Belal et al., 2015, p. 55). The focus of this multi-disciplinary study is on codes of conduct (COCs) as an accountability initiative. Existing research points to problems associated with the design and operation of COCs in both developed and developing country contexts. However, these are often treated in a technical and apolitical way with little attention paid to the socio-political contexts in which accountability initiatives are embedded. This study focuses on Bangladesh’s ready-made garment (RMG) industry as a case study. The study critically evaluates the multi-stakeholder accountability initiatives and analyses the views, perspectives, ideologies, contestations and adversarial relations of the key stakeholders regarding the accountability initiatives. To achieve this, the study draws upon Brown’s (2009) dialogic accounting and other scholarly works (i.e., Fougère and Solitander, 2020; Goetz and Jenkins, 2005 and Newell, 2006) based on agonistic democracy theory. This research applies qualitative data collection methods, including interviews with a diverse range of actors and documentary sources. This study extends the recent research that emphasises the possibilities of dialogic accounting to facilitate critiques of neoliberalism and to support democratic development in accounting and accountability practice . In particular, this study extends the previous work by applying dialogic accounting in analysing the accountability initiatives (e.g., Accord and Alliance) within the context of a developing country. By identifying the discourses between powerholders (e.g., multinational brands and retailers, local factory owners) and marginalised groups (e.g., workers) in accountability practices, this study helps to surface the political contestation and provides a basis for advancing understanding of the most effective ways to ensure accountability to and for the marginalised workers. Drawing on the works of dialogic accounting scholars, this study provides an alternative perspective to reimagine accounting and accountability practices. </p>

scholarly journals CSR Statements in International and Czech Luxury Fashion Industry at the Onset and during the COVID-19 Pandemic—Slowing Down the Fast Fashion Business?

2021 ◽  
Vol 13 (7) ◽  
pp. 3715
Author(s):  
Radka MacGregor Pelikánová ◽  
Tereza Němečková ◽  
Robert K. MacGregor
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Meta Analysis ◽  
Codes Of Ethics ◽  
Fashion Industry ◽  
Fast Fashion ◽  
Slowing Down ◽  
Comparative Review ◽  
Corporate Social

COVID-19 leads to a reinforced need to address sustainability at the economic, environmental, and social pillars, and the six categories of Corporate Social Responsibility (CSR) of businesses, that is, their self-commitment to integrate sustainability in their policies and strategies and to become more effective and efficient. Luxury fashion businesses refer heavily but not identically, to their CSR, by formally issuing CSR reports and Codes of Ethics, and informally voicing their pro-CSR statements. Then, the COVID-19 pandemic hit and brought important changes. This burning issue translates into three objectives in this paper—assessing the CSR statements of International and Czech Luxury Fashion Industry businesses (i) at the onset of the COVID-19 pandemic, (ii) during the COVID-19 pandemic, and (iii) identifying new trends. To address them, a holistic and interdisciplinary case study exploration was performed entailing 10 International Luxury Fashion businesses and 10 Czech Luxury Fashion businesses. The resulting data were explored via Meta-Analysis and content analysis, teleological interpretations, etc. The critical and comparative review revealed six interesting trends indicating a shift in perception of sustainability and CSR caused by COVID-19. The review offers propositions for how the COVID-19 threats could become an opportunity for rebuilding this industry.

scholarly journals Projection of SDGs in Codes of Ethics—Case Study about Lost in Translation

2020 ◽  
Vol 10 (4) ◽  
pp. 95
Author(s):  
Adam P. Balcerzak ◽  
Radka MacGregor Pelikánová
Keyword(s):  
Sustainable Development Goals ◽  
Meta Analysis ◽  
Holistic Approach ◽  
Codes Of Ethics ◽  
Primary Data ◽  
Agenda 2030 ◽  
Development Goals ◽  
Lost In Translation ◽  
The Eu

The United Nations’ (UN) drive for sustainability culminates in a recent milestone document, Agenda 2030, which sets forth 17 Sustainable Development Goals (SDGs). Arguably, these SDGs inspire governments more than they do individual businesses and their embracement and measurement at the business level faces a myriad of shortcomings. A case study of internal declaratory documents about sustainability and other ethical commitments, such as codes of ethics, represents a feasible platform to collect fresh and inside primary data about the projection of SDGs in these codes of ethics, and ultimately in the strategy and daily operations of involved businesses. The representativeness of the sample of 30 businesses is ensured by the size of these businesses, their inter-related nature, and significance in the EU. A holistic approach, along with meta-analysis, comparison, and a combination of automatic keyword-based content analysis and of a manual simplified Delphi-method, allows for the addressing of both underlying burning questions—(i) how SDGs are projected in these codes of ethics and (ii) why not in a perfect manner. The main five findings point out the deep conceptual misunderstandings and shortcomings by businesses, which do not properly work with their codes of ethics, and which could take at least partially the SDG’s guidance. These rather pioneering propositions are not conclusive, due to the inherent and inevitable limitations of the performed case study, and need to be verified over time (longitudinally), while expanding the pool of studied codes of ethics.

scholarly journals Risk Assessment of unsecured loans – example of entering a new market

2017 ◽  
Vol 1 (3) ◽  
Author(s):  
Jens Pickert
Keyword(s):  
Risk Assessment ◽  
Literature Review ◽  
Value Added ◽  
Assessment Process ◽  
Hypothetical Case ◽  
Practical Application ◽  
Risk Assessment Process ◽  
Cross Border ◽  
Depth Analysis

Objective: The objective of the paper is to show the risk assessment of unsecured loans in theory and practise.Research Design & Methods: In the first part, the paper makes a literature review with regard to the theory unsecured loans and their risk assessment. In the second part, a case study discusses the risk assessment process as a practical application in the hypothetical case if a Swedish bank enters the German market.Findings: The risk assessment of unsecured loans is a standardized process there scoring models make a crucial contribution. This case study shows how difficult that process is in the event of cross-border activities, for example, a bank enters a new market in a new country.Implications & Recommendations: Assessing applicants on a new market is challenging due to the effect of asymmetric information. The problem can be solved by information sharing and by using the experiences from the existing portfolio. Based on that the bank can create an appropriate scorecard.Contribution & Value Added: The paper contributes to existing literature on risk assessment by applying scoring models to the case of cross-border activities.Article type: base on in-depth analysis of literature review

scholarly journals Applying ethical principles in telehealth practice: a systemic literature review (Preprint)

2020 ◽  
Author(s):  
Amanda Jane Keenan ◽  
George Tsourtos ◽  
Jennifer Tieman
Keyword(s):  
Literature Review ◽  
Patient Experience ◽  
Ethical Issues ◽  
Clinical Care ◽  
Codes Of Conduct ◽  
Ethical Principles ◽  
Patient Relationship ◽  
Professional Patient Relationship ◽  
Use Of Technology ◽  
Improve Patient

BACKGROUND We undertook a systemic literature review to provide a critical overview of existing research into the incorporation of ethical principles into telehealth practice. As the use of technology to deliver health services is increasing rapidly, these initiatives may fail if ethical impacts are not fully identified and acted upon by practitioners. Our objective was to explore how, in providing telehealth services to patients, applying ethical principles can improve patient experience, clinical care and effectiveness in practice, compared to not doing so. OBJECTIVE Our objective was to explore how, in providing telehealth services to patients, applying ethical principles can improve patient experience, clinical care and effectiveness in practice, compared to not doing so. METHODS The framework for the principles of health ethics applied by the researchers is provided by Beauchamp and Childress: autonomy, justice, beneficence, non-maleficent and the professional-patient relationship. Six databases of systematic reviews were searched between March 2016 to May 2016. A combination of broad terms (“ethics, ethical, health and care”) with the restrictive terms of “telehealth and telemedicine” was used in keyword searches. RESULTS Of the 39 papers that identified or discussed ethical principles that were included at the analysis stage autonomy presented the highest risk (72%), followed by the professional-patient relationship (41%), non-maleficence (36%), beneficence (33%), and justice (33%). CONCLUSIONS While a small number of studies identify ethical issues associated with telehealth practice and discussed their potential impact on service quality and effectiveness, there is limited research on how ethical principles are incorporated in clinical practice. Several studies proposed frameworks, codes of conduct, or guidelines, but there is little discussion or evidence of how these recommendations are being used to improve ethical telehealth practice.

scholarly journals The Politics and Struggle of Accountability: A Case Study of Bangladesh’s Ready-Made Garment (RMG) Industry

2021 ◽  
Author(s):  
Maqbool Quraishi
Keyword(s):  
Developing Country ◽  
Codes Of Conduct ◽  
Corporate Accountability ◽  
Diverse Range ◽  
Documentary Sources ◽  
Multi Stakeholder ◽  
Development Literature ◽  
Accountability Practices ◽  
Accountability Initiatives

<p>Accountability mechanisms such as multi-stakeholder accountability initiatives are commonly considered important to improve workers’ rights in developing countries where such rights are allegedly weak and corporate accountability practices often ignore workers’ interests. Several accountability mechanisms have been proposed and developed, but critical accounting and development literature shows accountability remains “elusive” (Belal et al., 2015, p. 55). The focus of this multi-disciplinary study is on codes of conduct (COCs) as an accountability initiative. Existing research points to problems associated with the design and operation of COCs in both developed and developing country contexts. However, these are often treated in a technical and apolitical way with little attention paid to the socio-political contexts in which accountability initiatives are embedded. This study focuses on Bangladesh’s ready-made garment (RMG) industry as a case study. The study critically evaluates the multi-stakeholder accountability initiatives and analyses the views, perspectives, ideologies, contestations and adversarial relations of the key stakeholders regarding the accountability initiatives. To achieve this, the study draws upon Brown’s (2009) dialogic accounting and other scholarly works (i.e., Fougère and Solitander, 2020; Goetz and Jenkins, 2005 and Newell, 2006) based on agonistic democracy theory. This research applies qualitative data collection methods, including interviews with a diverse range of actors and documentary sources. This study extends the recent research that emphasises the possibilities of dialogic accounting to facilitate critiques of neoliberalism and to support democratic development in accounting and accountability practice . In particular, this study extends the previous work by applying dialogic accounting in analysing the accountability initiatives (e.g., Accord and Alliance) within the context of a developing country. By identifying the discourses between powerholders (e.g., multinational brands and retailers, local factory owners) and marginalised groups (e.g., workers) in accountability practices, this study helps to surface the political contestation and provides a basis for advancing understanding of the most effective ways to ensure accountability to and for the marginalised workers. Drawing on the works of dialogic accounting scholars, this study provides an alternative perspective to reimagine accounting and accountability practices. </p>

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