The aim of this thesis is to explore the influence of religion on the work ethic values of small and medium-sized enterprise (SME) owner-managers in Turkey. The emergence of religious/pious business people in Turkey has been regarded as a phenomenon. This research pays special attention to the religious transformation and secularism in Turkey. It is based on semi-structured qualitative interviews with 32 Turkish SME owner-managers. The sample of the study has been divided into two groups: The practicing Muslim Turkish managers (the religious group), and non/less practicing Muslim Turkish managers (the secular group). Discourse analysis of the qualitative data, first, clarifies where to seek the religious influence on business activities. It indicates that the influence of religion should be sought within individuals‘ conduct/manner of living leading the moral values and the mentalities of the business people, rather than seeking cause and affect relationship. The contemporary Islamic interpretation in Turkey, as it is called Turkish/Anatolian interpretation of Islam, is found to re-shape the existing teachings of the religion and reproduce the religious structure through the practices. In this respect, five distinguishing characteristics emerged as signs of the religious influence behind the pious business people‘s actions: Hard work as an Islamic duty, good will (intention), responsibility, bounty/benevolence and the balance/equilibrium in one‘s life. It is also observed that the new Islamic discourse in Turkey provides moral energy exclusively for the religious business people in terms of influencing and encouraging entrepreneurial activities. Meanwhile, the study demonstrates that the work ethic values of the religious Turkish SME owner-managers have been evolving to be more rational and professional, especially after the 1980s liberal economy. This transformation has been evaluated within the concept of secularisation.

This research sought to find local evidence within the Israeli context that corporate social responsibility can have positive impact on corporate financial performance, similar to research findings in leading western economies. Such local based evidence, if found, would encourage the inclusion of CSR as part of strategic management of companies in Israel. The investigation focused on a sample of leading companies in Israel, forming part of the TA-100 stock exchange index, and was undertaken between 2005 and 2006. The research used quantitative investigation of secondary data on financial performance that is available for companies traded on the stock exchange. It included social responsibility ranking undertaken by the association of 'Business for social responsibility in Israel' – MAALA. This data was used to compare financial performance between groups of companies with different levels of social responsibility. The research found that higher social responsibility for companies in Israel was associated with higher financial performance, in comparison to their counterpart companies ranked as lower in social responsibility. However at the extreme, a very high level of social responsibility is associated with decline in financial performance. The research conclusion was that companies in Israel face the same CSR-to-CFP relationship, as their counterparts in leading western economies. This provides the rationale for Israeli companies to incorporate social responsibility as part of their business strategy aimed at improving financial performance.

Corporate social responsibility (CSR) is an emerging concept that continues to play a controversial role in the business world. Different CSR theories and ethical foundations inform different approaches to embedding socially responsible behavior into today's business functions. As technology, globalization, and economic challenges change the corporate world, the meaning and application of CSR also changes. While no empirical evidence of CSR's impact on performance exists, many corporations operate under the assumption that CSR holds significant value. This study examines the framing of CSR in stories published by leading business magazines between 2008 and 2012. By examining the presentation of CSR concepts, the resulting analysis can provide important conclusions for corporations, public relations practitioners, mass media, and consumers. This study resulted in a hierarchical pyramid of frames that organizes the framing of CSR in business magazines into three layers: category, motivation, and classification as either responsible behavior or irresponsible behavior. These results lead to recommendations for future CSR research, including the need for quantitative evidence of a connection or disconnection between CSR and profitability.

Corporate governance is currently on the agenda of many countries, and is receiving considerable attention in the business world as well as in the area of academic research, which is an indication of its importance for business development and for society as a whole. A large body of the currently available knowledge addresses this phenomenon from the perspective of the developed economies. Although the knowledge base about corporate governance in developing countries appears to be limited, it is growing. The main aim of this study is to investigate current corporate governance practices, perceptions and obstacles within Libya following the introduction of the Libyan Corporate Governance Code (LCGC). To achieve this aim, the study investigates: first, the nature and extent of applying current corporate governance; secondly, the perceptions of listed companies' staff (senior managers and employees in financial positions) and Libyan financial experts (academics and auditors) regarding the introduction of the LCGC; thirdly, the current obstacles facing the application of LCGC; and, finally, the views of the Libyan regulators and officials in relation to the obstacles identified and how they may be reduced. In order to accomplish the research objectives, a mixed research methodology was adopted: This involved using two types of research methods for collecting data: semistructured interviews and a questionnaire survey divided into three sequential stages: firstly, interviews were conducted with board members of the companies surveyed; secondly, a questionnaire was distributed to selected staff of the companies surveyed and Libyan financial experts; thirdly, further interviews were conducted with Libyan regulators and officials. The findings of the study revealed that corporate governance in Libya is in its early stages of development and is characterised by a weak legal environment, lack of knowledge about corporate governance, poor leadership, lack of training among directors and weak investment awareness among investors. Therefore, the influence of social, cultural and economic factors is evident. The results also suggest that urgent action is needed in order to facilitate the implementation of a good corporate governance system in Libya.

The diploma thesis deals with the issues related to capital market regulation from a more complex point of view. The capital markets represent a significant part of market mechanisms in the developed market-economy countries. They act as a significant means of transfer as well as material artifacts re-allocation. Understanding of capital market in the quality of an interdisciplinary phenomenon is the point of departure. The individual approaches that we have chosen in order to grasp the subject of capital market regulation are the following: law, economics, ethics, and on a limited basis, psychology. The intention is to catch legal regulation (reactive) on the one hand - executed institutionally (provided by the authority of state), and on the other hand a form of regulation represented by the proactive self-regulation approach based on ethical values - the approach of psychology representing a transitional mechanism - with this all set in the context of economic reality and its specific approaches to regulation. The diploma thesis reflects the recent years developments - partly the financial crisis, then the financial market globalisation and internationalisation as well as the Czech Republic integration into European structures. The analytical and descriptive focus prevails in the diploma thesis....

This paper examines how economic, environmental and social CSR activities are related to tax avoidance. Subsequently, this study examines whether internationalization moderates the relationship between the different CSR activities and tax avoidance. A matched sample of 266 firm-year observations was formed; equally split between tax avoidant firms as well as tax compliant firms by employing a novel approach to identify corporate tax avoidance based on tax disputes. The logit regression results shows that the more firms engage in social CSR activities the more likely they are to avoid taxes. Moreover, the main regression also supports the positive moderation effect of internationalisation on the relationship between social CSR and tax avoidance.

A Research Report submitted to the Faculty of Humanities, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Arts, Applied Ethics for Professionals Johannesburg, 2016 / This research sought to defend the proposition that not only do corporations have a moral right to lobby, corporations also have a moral duty to influence public policy through lobbying. The research has considered the ethics of corporate lobbying within the context of the extent literature in Business Ethics and from a South African perspective. An argument for corporate moral personhood has been advanced as the basis for a corporation’s moral right to lobby. The rights and duties of corporations as citizens have also been considered, and a case has been made for a normative theory of corporations as political actors with an associated moral obligation to seek to influence public policy to promote public interests. A set of ethical principles to guide responsible lobbying has been articulated as a morally justified basis for restricting a corporation’s moral right to lobby which arises from its status as a type of moral person to ensure that the power of corporations is harnessed in service of society. / MT2017

Abstract This paper presents the thesis that, in certain circumstances and despite the dichotomous nature of capitalism, economic self-interest, or profit, may be reconciled to ethical business practice. These circumstances require that: i) a business enterprise be conducted outside of a traditional business model, in what will be referred to as a stakeholder model of business; ii) this stakeholder model must be grounded in a Rawlsian conception of contractualism, where all players are ‘free, equal, rational and reasonable’, with the emphasis on reasonableness; and where, iii) matters of Aristotelean character are the currency for determining reasonableness and the degree to which players are able to agree, or at least not reject, a particular course of action.

Thesis advisor: Karen Arnold / The purpose of this study was to determine the impact of a business ethics course on the cognitive moral reasoning of freshmen business students. The sample consisted of 268 college students enrolled in a required business ethics course. The students took Rest's Defining Issues Test - Version 2 (DIT2) as a pre-test and then post-test (upon completing the course). Descriptive analyses, t-tests, ANOVA, and multiple regression were employed to compare the pre-test and post-test scores of the students and to determine the relationship, if any, between the variables of gender, class size, instructor, class time of day, SAT scores, and students' GPAs; and the dependent variable of moral reasoning (N2) scores. Descriptive analyses showed that taking this kind of a course made a difference for virtually everyone. While women had higher pre-test scores, post-test scores, and overall gains in moral reasoning than men, men also had gains across the board. Gains were also found across all instructors, in both small and medium class sizes and regardless of what time the class occurred. Further, compared to the national sample of college students, the study sample was at the level of college seniors. Results of ANOVA testing showed that the gains in moral reasoning scores were statistically significant ones. However, the moral reasoning gains of students enrolled in the smaller sections (n = 19) were not statistically significantly different than students enrolled in medium sized (n = 27) sections of the same course. Finally, the independent variable of class time had the most statistically significant relationship with gains in moral reasoning scores. The findings of this study suggest several practices for institutions of higher education. First, certain curricular conditions should be considered by institutions with ethics courses. The content should be explicit and pedagogical strategies should include role-taking, the discussion of moral dilemmas, reflection, active learning, and cognitive disequilibrium. Second, increasing class sizes by eight students can help to maintain moral growth while still being financially efficient. Third, these findings may inform administrators when planning class times (the earlier, the better). / Thesis (PhD) — Boston College, 2011. / Submitted to: Boston College. Lynch School of Education. / Discipline: Educational Administration and Higher Education.

In response to the release of one of its Public Company Accounting Oversight Board (PCAOB or Board) inspection reports, Deloitte notes that “[p]rofessional judgments of reasonable and highly competent people may differ as to the nature and extent of necessary auditing procedures, conclusions reached and required documentation” (PCAOB, 2008, 30). Other responses to PCAOB findings echo this sentiment. Stakeholders need to understand causes of differences between experts’ professional judgments to effectively utilize PCAOB inspection findings and firms’ responses to those findings. This study uses Social Identity Theory to explore whether role identity as an audit partner, internal reviewer, or PCAOB inspector, influences an expert’s judgments in an ambiguous decision environment. I find that professional judgments do not differ based on professional identity. This study also examines whether the presence or absence of outcome knowledge explains judgment differences among auditing experts. Consistent with prior research, e.g. Peecher & Piercey, 2008, outcome knowledge does affect experts’ professional judgment. I also find that experts’ level of organizational identification and membership esteem impacts professional judgment. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2014. / FAU Electronic Theses and Dissertations Collection