Browse

1 - 10 of 145 items :

  • Corporate Social Responsibility (CSR), Compliance Management, Business Ethics x
Clear All

Abstract

This article deals with a differentiated examination of robotics and its evaluation in inpatient geriatric care. It examines the extent to which nursing robots fit into person-centered nursing work and possibly change it significantly. The advantages and new possibilities are shown, but also the dangers and problems from the point of view of different area ethics are pointed out. In the centre of the considerations are residents and employees as a benchmark for the ethical evaluation of robots in geriatric care.

Abstract

In the late Middle Ages, the canonical prohibition of interest increasingly came into conflict with an ever more dynamic economic practice. The Ingolstadt based theology professor Johannes Eck is better known as Catholic opponent of Martin Luther; however, he also worked more strongly than his academic contemporaries against fundamentalist business ethics theories thereby actively searching public debate. Subsequently, he became forerunner and point of reference for academic theory, which is committed to the struggle of merchants and entrepreneurs to shape their forms of practice responsibly.

Abstract

In the process of drafting European Union (EU) legislation and supervising its effective national implementation, the European Commission has to cooperate with lobbyists. This exchange involves the risk of arbitrary lobby influence on its decisions at the expense of other EU citizens. Against this backdrop, this article addresses the research question of which normative principles should constrain the Commission’s interaction with lobbyists. Based on the contractarian approach from Rawls’ Law of Peoples, it identifies eight criteria of a Rawlsian lobby consultation system for the Commission, which representatives of EU countries could accept from behind a Rawlsian veil of ignorance and in view of the fundamental interest of their people. These normative criteria can be supervised by independent institutions like the European Parliament and the European Court of Justice. They constitute a procedural approach to the political supervision of the Commission’s interaction with lobbyists that can be enforced without compromising its necessary institutional independence.

Abstract

Entities that have assumed the obligation to provide benefits to employees both during employment and post-employment, in accordance with international regulations, in particular IAS 19 “Employee benefits”, have the obligation to present to users’ financial payments and rights related to employees. The evaluation of the employees’ benefits is based on actuarial techniques and on professional judgments that require the highlighting of the arguments underlying the identification and establishment of the actuarial hypotheses. To achieve this objective, we conducted research on how to select actuarial assumptions in the process of determining the benefits of employees in an entity in the energy field. The conclusions established highlight the role of the actuarial assumptions chosen in establishing the managerial vision on the obligations to be estimated for the personnel expenses, both present and in the future, in the context of the unpredictable evolution of the dynamics of the employees, as well as of economic circumstances created by constantly changing wage policies.

Abstract

Although perceived value is considered essential in any marketing activity, the role it plays regarding the relationship between perceived risk and loyalty in the context of organizational markets is not thoroughly considered. Therefore, this paper addresses the aforementioned issues in the context of the small and medium size enterprise market in Romania. From a sample of 229 entities, data were collected and analysed using structural equation modelling techniques. Results confirmed that different relationships are established between functional or financial risk and emotional value on the one hand, and emotional value and loyalty on the other hand. Discussions of the results integrate main findings with other studies that partially or tangentially study the connections between emotional value, risk and loyalty. The paper end with a brief limitations and avenues for future research.

Abstract

This article aims at introducing the sociology of morals by Donald Black to a broader German-speaking public. The reconstruction draws on graphical visualizations that help to follow the basic arguments and to understand the systematicity of Black’s line of thought. Furthermore, Black’s approach is illustrated by highlighting several propositions he derives. This article thus clarifies Black’s relevance for foundational research in ethics as well as for research in the field of business ethics.

Abstract

The main aim of the study is to establish the effects of online unpaid reviews posted by internet celebrities (renowned vloggers) on audience’s purchase intention, product recommendation and engagement on the platform. The empirical research conducted for this purpose revealed that audience’s attitude towards the vlogger is positively affected by the perceived attributes of the vlogger - trustworthiness, expertise and attractiveness. Further, the attitudes towards the vlogger reflect on the attitudes towards the reviewed product, and both have positive effects on the purchase intention, product recommendations and actions on Youtube. Despite being influenced by the attitudes towards the vlogger and the product, the attitudes towards the video content don’t have a significant impact on audience’s intentions. Additional multi-group analysis showed significant differences based on audience’s gender and their familiarity with the vlogger.

Abstract

Following the training organized in vocational schools in five European countries, in which were used experiential methods of teaching entrepreneurship, through questionnaires applied to both students and teachers, the results obtained were analyzed, respectively the students’ perception on the teaching methods used by the teachers, the knowledge, skills, abilities acquired. In order to carry out the study, three research hypotheses were formulated, and the results obtained have fully confirmed them. The conclusions of the study highlighted the positive effects of the experiential methods on the entrepreneurship teaching-learning process.