The diploma thesis discusses the issues of ethics and codes of ethics in business. The theoretical part defines basic concepts of ethics, presents its historical development and the methods and tools of business ethics. It also focuses on ethical codes and the area of law and ethics. The practical part consists of a quantitative survey, which provides views of selected business entities of business ethics and the use of codes of ethics in practice.

The thesis deals with financial accounting and taxation; i.e. areas with increased risk of unethical behaviour. It presents and critically evaluates the measures introduced by the European Union, the Organisation for Economic Co-operation and Development (OECD) and the authors of Taxparency project - the nongovernmental organisation Transparency International Česká republika and Lexperanto association. The introductory chapters of the thesis offer a brief excursion into the realms of philosophy, law and psychology. Their purpose is to provide a comprehensive summary of the most important findings from these disciplines for better understanding of the meaning and fundamentals of ethics. Subsequently, three key areas of financial accounting and taxation are discussed - non-transparent ownership structures, virtual offices and transfer prices - with the objective to determine the motives of entrepreneurs to use these practices. LuxLeaks case is mentioned as a practical example of unethical behaviour of entrepreneurs, tax advisers as well as of civil servants. The conclusion outlines the Taxparency project. The aim of the thesis is not only to introduce but also critically evaluate the project. Based on the results of a questionnaire survey, the possibilities of the project implementation in the conditions of the Czech Republic are analysed. The official websites of individual institutions and organisations became the main information source for the thesis.

Although scholars and Christian leaders have indicated that there is marked separation between morality and spirituality in the Christian praxis of many Africans and that the African worldview, which African Christians still hold is responsible for this separation, there has not been a detailed study of the issue. The aim of the research is to offer an explanation, of a paradox in Ghanaian society where there is enthusiastic Christian spirituality that is separated from social morality, so that a deeper integration of the Christian and Akan traditional moral schemes can be proposed.My research focuses on Pentecostals in Ghana whose appropriation of the African worldview into Christian praxis has generally been considered as a positive response to African religiosity. By the use of a practical theological method of correlation whereby the Christian truth is represented by the moral theology of John Wesley and brought in dialogue with the Akan traditional moral scheme, this research offers reasons for and proposes a solution to the lack of social morality in Ghanaian Pentecostalism. It uses the virtue theory as a heuristic tool for the analysis of morality in a way that provides explanation for the situation and guides an integration of the two moral schemes at a deeper level. The examination of the two moral schemes has been guided by the elements of character, a central theme of the virtue theory. It has been shown that the ‘Deliverance Theology’ of Ghanaian Pentecostals involves significant misrepresentation of the Akan traditional scheme, and that this situation causes many Christians to focus on religion as a means for the supply of existential needs rather than the transformation of inner dispositions for moral character formation. This research shows that reinterpreting the Akan view of humanity and integrating it with the Wesleyan account of the Christian truth, transforms the ‘Deliverance Theology’ by portraying the Christian life as a pneumatological characterology. The moral responsibility that this entails will ensure that African Pentecostals understand social morality as an essential outcome of their Christian spirituality.

L'Homme attache de l'importance à l'équité et est prêt à aller jusqu'à subir des pertes financières pour la défense de l'équité. Cet attachement coûteux à l'équité constitue un paradoxe pour les théories de l'évolution. Récemment, certains auteurs ont proposé de voir le sens de l'équité comme une adaptation psychologique évoluée pour résoudre le problème du partage des coûts et bénéfices de la coopération. Quand il est possible de choisir avec qui coopérer, partager les coûts et bénéfices d'une manière impartiale aide à être choisi comme partenaire social et procure des bénéfices directs en terme de valeur sélective. Dans cette théorie, le choix du partenaire est donc le mécanisme central permettant l'évolution du sens de l'équité. Ici, nous proposons une étude interdisciplinaire de l'équité pour mettre cette théorie à l'épreuve. Après une revue des théories en compétition pour expliquer l'équité (Article 1, en cours de revue), nous développons des modèles de théorie des jeux et des simulations individu-centrées pour savoir si le choix du partenaire permet d'expliquer deux éléments-clés de l'équité: le refus de profiter de sa force pour exploiter les plus faibles (Article 2, Evolution), et l'attrait des distributions dans lesquelles la rétribution est proportionnelle à la contribution (Article 3, en cours de revue). Nous montrons que le choix du partenaire permet d'expliquer ces deux caractéristiques. Nous produisons également des simulations plus réalistes et prenant mieux en compte les mécanismes d'évolution en essayant de faire évoluer des robots qui se comportent de manière équitable. Nous testons ensuite la théorie de façon empirique, et montrons que le choix du partenaire crée des distributions équitables dans une expérience comportementale (Article 4, Proceedings of the Royal Society B). Nous développons un jeu vidéo collaboratif pour estimer l'importance de la variabilité interculturelle de l'équité dans des situations de justice distributive, et présentons des résultats obtenus sur un échantillon de sujets occidentaux (Article 5, en préparation). Nous passons en revue les expériences cherchant de l'équité chez les animaux non-humains, et discutons pourquoi un sens de l'équité aurait eu plus de chances de se développer chez l'Homme que dans une autre espèce, alors que le choix du partenaire est loin d'être un mécanisme évolutionnaire restreint à l'Homme. Enfin, nous discutons trois malentendus classiques sur la théorie du choix du partenaire et identifions des directions de recherche intéressantes pour le futur. / Humans care about fairness and are ready to suffer financial losses for the sake of it. The existence of such costly preferences for fairness constitutes an evolutionary puzzle. Recently, some authors have argued that human fairness can be understood as a psychological adaptation evolved to solve the problem of sharing the costs and benefits of cooperation. When people can choose with whom they want to cooperate, sharing the costs and benefits in an impartial way helps to be chosen as a partner and brings direct fitness benefits. In this theory, partner choice is thus the central mechanism allowing the evolution of fairness. Here, we offer an interdisciplinary study of fairness to put this theory to the test. After a review of competing theories (Paper 1, in review), we build game-theoretical models and agent-based simulations to investigate whether partner choice can explain two key aspects of human fairness: the wrongness to take advantage of one's strength to exploit weaker people (Paper 2, Evolution), and the appeal of distributions where the reward is proportional to the contribution (Paper 3, in review). We show that partner choice succeeds at explaining these two characteristics. We also go towards more realistic and mechanism-oriented simulations by trying to evolve fair robots controlled by simple neural networks. We then test the theory empirically, and show that partner choice creates fairness in a behavioral experiment (Paper 4, Proceedings of the Royal Society B). We develop a collaborative video game to assess the cross-cultural variation of fairness in distributive situations, and present results coming from a Western sample (Paper 5, in preparation). We review the experiments looking for fairness in non-human animals, and discuss why fairness would have been more prone to evolve in humans than in any other species, despite partner choice being an evolutionary mechanism far from restricted to the human species. Finally, we discuss three common misunderstandings about the partner choice theory and identify interesting directions for future research.

This paper develops a computer spreadsheet framework and model for estimating the individual benefits and costs of exercise for long run health. The biological costs and benefits rest on solid production functions between exercise intensity levels, fitness levels, and two key indices of long run health outputs—probability of all cause mortality and an index of health care costs. The less certain monetary estimates of those costs and benefits come from reviews of the key literature. The resulting model of individual exercise costs and benefits provides a basis for individual long run health planning plus cost effective and cost benefit analysis of different exercise strategies. The latter, which uses the implicit value of life, may provide insights to the lack of consistent exercise and strategies to increase it.

Purpose: Effects of simultaneous vibration-stretching on flexibility and explosive strength in competitive female gymnasts were examined. Methods: Twenty-two female athletes (age = 11.3 ± 2.6 yr; body mass = 35.3 ± 11.6 kg; competitive levels = 3-9) composed the simultaneous vibration-stretching (VS) group, which performed both tests. Flexibility testing control groups were stretching-only (SF) (N = 7) and vibration-only (VF) (N = 8). Explosive strength-control groups were stretching-only (SES) (N = 8) and vibration-only (VES) (N = 7). Vibration (30 Hz, 2-mm displacement) was applied to four sites, four times for 10 s, with 5 s of rest in between. Right and left forward-split (RFS and LFS) flexibility was measured by the distance between the ground and the anterior suprailiac spine. A force plate (sampling rate, 1000 Hz) recorded countermovement and static jump characteristics. Explosive strength variables included flight time, jump height, peak force, instantaneous forces, and rates of force development. Data were analyzed using Bonferroni adjusted paired t-tests. Results: VS had statistically increased flexibility (P) and large effect sizes (d) in both the RFS (P = 1.28 × 10−7, d = 0.67) and LFS (P = 2.35 × 10−7, d = 0.72). VS had statistically different results of favored (FL) (P = 4.67 × 10−8, d= 0.78) and nonfavored (NFL) (P = 7.97 × 10−10, d = 0.65) legs. VF resulted in statistical increases in flexibility and medium d on RFS (P = 6.98 × 10−3, d = 0.25) and statistically increased flexibility on VF NFL flexibility (P = 0.002, d = 0.31). SF had no statistical difference between measures and small d. For explosive strength, there were no statistical differences in variables in the VS, SES, and VES for the pre- versus posttreatment tests. Conclusions: Simultaneous vibration and stretching may greatly increase flexibility while not altering explosive strength.

This study examined the relationship between the resistance to temptation of three-, four-, and five-year-old children and parental attitudes toward child-rearing. Other variables explored included gender of the children, employment status of mothers, and socio-economic status of families. Fifty-two three-, four-, and five-year-old children from two centers were tested to determine their levels of resistance to temptation as measured by Grinder's Bean Bag Instrument. Parental attitudes toward child-rearing were measured by Schaefer and Bell's Parental Attitude Research Instrument (PARI). To determine the difference between the resistance to temptation scores and socio-economic status, gender, and employment status of mothers, Jt tests were employed. No significant differences were found with regard to these variables. Factor analysis of the PARI resulted in three primary factors: Hostility-Rejection, Authoritarian- Control, and Democratic-Attitude. To determine the difference between the Hostility-Rejection scores, Authoritarian-Control scores, and Democratic-Attitude scores of the mothers and socio-economic status, _t tests were employed. There were no significant differences between mothers of a lower socio-economic level and their Hostility- Rejection and Democratic-Attitude scores. However, mothers of a lower/upper socio-economic level showed significantly higher levels of Authoritarian-Control than mothers of an upper socio-economic level. To determine the difference between the Hostility-Rejection scores, Authoritarian- Control scores, and Democratic-Attitude scores of the mothers and employment status of the mothers, t_ tests were employed. No significant differences were found regarding these variables. To determine the relationship between the Hostility-Rejection scores, Authoritarian-Control scores, and Democratic-Attitude scores of the mothers and resistance to temptation scores of the children, a Pearson Product Moment Correlation Coefficient was employed. Results indicated that there was no significant relationship between the Hostility-Rejection scores and the Authoritarian-Control scores of the mothers and the resistance to temptation score of the children. A significant relationship was found between the Democratic-Attitude scores of the mothers and the resistance to temptation score of the children.

« L’influence est une chose sombre et peu claire » disait Vladimir Nabokov en 1930, réfutant avoir été profondément influencé par ses prédécesseurs. Pourtant, comme il le soulignait lui-même, cet auteur russe francophone avait lu les œuvres complètes de Flaubert en français avant l’âge de 14 ans et considérait Madame Bovary comme le roman le plus « brillant de la littérature européenne ». Cette étude se propose d’examiner ce lien à travers une nouvelle définition de l’influence, s’appuyant sur les théories d’Harold Bloom et de Derek Attridge, mais centrée sur l’individualité des auteurs, considérée comme le moteur du processus d’influence, processus caractérisé à la fois par l’exploration des idées du précurseur et la déviation de celles-ci. L’analyse de la conception nabokovienne de l’œuvre de Flaubert permettra de mettre au jour le retentissement qu’a pu avoir cette lecture sur l’œuvre de Nabokov. En effet, si le style de Nabokov est unique et original, son admiration pour le rythme et la sonorité de l’écriture flaubertienne dévoilée dans le cours de Nabokov sur Madame Bovary invite à s’interroger sur la façon dont son interprétation individuelle du style flaubertien se retrouve dans certains aspects de la propre écriture de Nabokov. Également, cet examen parallèle fournira un éclairage nouveau sur les œuvres des deux auteurs, et sur leur vision de la littérature, apparemment lié dans refus de l’incidence sociale et une adhésion à un purisme esthétique complexe, liant la beauté et la vérité. Enfin, cette analyse donnera lieu à une recherche de deux définitions du « style », chez deux auteurs fascinés par l’exactitude et la quête de la précision verbale. / « Influence is a dark and unclear thing » Vladimir Nabokov said in 1930, as he denied having been deeply influenced by any past writer. However, and as he declared himself, this French-speaking Russian writer had read the complete works of Flaubert in French before the age of 14 and considered Madame Bovary to be “the most brilliant novel in world literature”. This study plans to examine this link through a new definition of influence, based on the theories of Harold Bloom and Derek Attridge, but focused on the writers’ individuality, which is seen as the core of the influence process, a process characterized both the exploration idea found in the precursor’s work and the deviation of those ideas. The analysis of the Nabokovian conception of Flaubert’s work will be used to bring to light the impact such a reading may have had on Nabokov’s work. Indeed, although Nabokov’s style is unique and original, his admiration for the rhythm and sounds of Flaubert’s writing, described at length in Nabokov’s class on Madame Bovary, suggests an inquiry on the way that his individual interpretation of Flaubert’s style may have reverberations in Nabokov’s own writing. Also, this parallel examination will provide a new study of both authors’ works, and on their vision of literature, apparently linked by a common contradiction between social impact and aesthetic purism. Finally, this analysis will give rise to a search for two definitions of “style”, in two writers fascinated by exactitude and the quest of verbal accuracy.

Information poverty is one of the main forms of poverty today that affects the lives of billions of people on a daily basis and as such it is argued in this thesis that this form of poverty should be on the world’s moral agenda – not merely as a discussion item but as an action item. It is furthermore argued that the information and knowledge society cannot be build without taking into consideration the moral challenges associated with this form of poverty. The research question guiding this thesis is as follows: What is information poverty and why is it a serious moral issue that needs to be addressed today? To be able to answer this question five key issues are addressed. They are as follows: -- The analysing, unpacking and understanding of the different dimensions and moral implications of poverty through the use of social sciences (Chapter 1). -- The investigation and analyzing of the notion of information, specifically in terms of its relationship to poverty (Chapters 2&3). -- The analysing, unpacking and understanding of information poverty, both in terms of its complexity as well as social, political, personal and moral dimensions (Chapter 4). -- A reflection, from a social justice perspective, on the moral concerns associated with information poverty. This is done through the use of philosophy and social sciences (Chapter 5). -- The development, based on social justice and human rights, moral guidelines that can be used to address the different moral concerns associated with information poverty (Chapter 6). In Chapter 2 poverty is defined as that condition of life where the majority of people lack sufficient resources to supply their basic needs for survival. As such it indicates the socio-economic status of people and communities, together with its impact on just about every aspect of their lives. It is illustrated that poverty has a strong moral claim on society. In Chapter 3 the notion of information is discussed from a diachronic perspective and an own approach to information is presented. Based on the three worlds of Popper different characteristics of information are identified and discussed. The implications of these characteristics on information poverty are illustrated. Chapter 4 focuses on information poverty. A basic definition is presented and different degrees as well as levels of information poverty are also distinguished. It is argued that this form of poverty has an overall impact on the development of people. In Chapter 5 information poverty as a serious moral issue is discussed. Following from this social justice in terms of its scope, application and functions is analysed with regards to information poverty. Based on the value statement that the alleviation of information poverty serves a common good purpose, it is argued that there are two moral principles that meet the requirement of universal validity and that can be used to guide moral decision-making regarding information poverty. These are justice and human rights. In Chapter 6 several moral guidelines, based on social justice, are presented that can be used to address the moral concerns raised by the condition of information poverty. / Thesis (DPhil)--University of Pretoria, 2006. / Information Science / DPhil / Unrestricted

Diplomová práce se zabývá proměnou hodnot v dětské literatuře od obrození k dnešku. Na začátku práce se pojednává o problematice hodnot a o významu dětské literatury pro rozvoj morálního vědomí žáků. Dále se práce zabývá proměnou hodnotové orientace ve společnosti v průběhu sledovaného období. V rámci interpretace děl dětské literatury, která byla dobově nejvýznamnější či nejčtenější, je ukázáno, jak se měnil pohled na morální normy a hodnoty v literatuře pro děti a mládež. V závěru práce jsou porovnány hodnotové rámce napříč zmíněnými tituly s přihlédnutím k subjektivnímu pohledu autora i hodnotové orientaci společnosti. Z výsledků práce jsou pak vyvozeny didaktické závěry, které mohou posloužit jako pomůcka učitelům při výuce občanské výchovy. Abstract The diploma thesis deals with the change of values in children's literature. At the beginning of the thesis the values and the importace of children's literature for pupil's moral development are being discussed. Further on the study is aimed to discuss the change of the oreintation of social values throughout the examined peroids. Within the interpretation of different works of Children's literature (which were the bestsellers or the most frequently read books) is demonstrated how the view of moral codes and values in children's literature has...