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Journal articles on the topic 'Ethical financiers'

Author: Grafiati

Published: 3 June 2025

Last updated: 31 July 2025

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1

Azmi, A., F. N. Alavi, and S. Arif. "Towards an Embedded Trust Blockchain Architecture for 6G Networks." International Journal of Emerging Multidisciplinaries: Computer Science & Artificial Intelligence 1, no. 2 (2022): 74–83. http://dx.doi.org/10.54938/ijemdcsai.2022.01.2.142.

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In recent years, blockchain technology has received considerable attention from academia, financiers and governments. Blockchain is considered to be a key disruptive technology for the 21st Century, with a very wide array of application domains that impact all areas of our lives. That such a technology exists just as the world is transitioning towards 6G mobile networks that will offer unprecedented levels of performance, but will come an attendant set of ethical and other implications, is highly fortuitous. We offer in this paper a proposal to integrate blockchain technology into the anticipa

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Nilsen, Heidi Rapp. "Staying within planetary boundaries as a premise for sustainability: On the responsibility to address counteracting sustainable development goals." Etikk i praksis - Nordic Journal of Applied Ethics, no. 1 (May 6, 2020): 29–44. http://dx.doi.org/10.5324/eip.v14i1.2863.

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Sustainable development, as explained through the three pillars of environment, society and economy, is a well-known concept and has been used extensively in recent decades. There is finally a growing acknowledgement that environmental sustainability is the prerequisite for achieving the other two pillars of societal and economic sustainability. Nevertheless, there is a tendency to not explicate the negative interactions between the pillars of sustainability, as in the interlinkages between the UN’s sustainable development goals. In this paper, we draw attention to a method for explicating bot

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Wakil, Amal Abdel, and Farkhanda Shamim. "Perceptions towards Codes of Behaviour: A Study of CAOs, CFOs and Other Employees in Bahrain." Asian Journal of Finance & Accounting 7, no. 1 (2015): 207. http://dx.doi.org/10.5296/ajfa.v7i1.7802.

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<p>The objective of this study is to investigate the factors that affect Chief Accounting Officers (CAOs), Chief Financial Officers (CFOs) and other employees’ perception of codes of behavior in their organizations in the Kingdom of Bahrain and whether an ethical work environment is influenced by factors such as the establishment of a code of behavior, corporate ethics committee, and/or policy empowerment. The paper is interpretive in nature for which data is collected using survey questionnaires. The findings validate components of an effective code of behavior similar to those identifi

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Komierzyńska-Orlińska, Eliza. "Ethics in the Operation of Banks in the Perspective of the Financial Crisis of 2007–2009." Przegląd Prawa Administracyjnego 2 (November 29, 2020): 55–67. http://dx.doi.org/10.17951/ppa.2019.2.55-67.

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Ethics in bank operations is and should be relevant. Because of their special status – institutions of public trust and the special role they play in the market economy – creating the bloodstream of economic life while being its participants as entrepreneurs – all their actions should have ethical foundations. They staggered tremendously during the financial crisis of 2007–2009 (called the crisis of trust) when as a result of careless actions of banks a problem of so-called toxic assets appeared which have shaken the foundations of banking activity. This resulted in the collapse of the capital

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EVSTIUNIN, Vladislav A. "DATINI ARCHIVE DOCUMENTS AS A SOURCE FOR STUDYING THE ETHICAL CONCEPTS OF THE PREMODERN BUSINESS MAN." Tyumen State University Herald. Humanities Research. Humanitates 7, no. 4 (2021): 219–35. http://dx.doi.org/10.21684/2411-197x-2021-7-4-219-235.

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The article provides an analysis of documents from the Datini archive, the purpose of which is to determine the prospects for studying the ethical views of a business person of the premodern era on their material. During the High and Late Middle Ages in Western Europe, there was a “rise of cities” due to the activities of the most mobile and creative social groups of medieval townspeople — merchants, and later entrepreneurs and financiers. Their occupations and way of life contributed to the development of a different type of behavior, new ethical attitudes. One of these business people was Fr

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Restrepo Quintero, Katherine, Jehily Zabdiel Ocampo González, and Daniel Felipe Gómez Ceballos. "Una Interpretación Ética De Las Crisis Financieras. (An ethical interpretation of financial crises)." Revista En-contexto 7, no. 10 (2018): 113–32. http://dx.doi.org/10.53995/23463279.544.

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Las crisis financieras han demostrado la fragilidad que tiene el mercado, en este sentido se puede identificar los hitos que han desencadenado la crisis de confianza en la sociedad en general, dando cuenta del paso de una economía de mercado a una sociedad de mercado. Para ello, se hará una breve contextualización de las crisis financieras más relevantes en la historia económica mundial, después, se enunciarán las políticas adoptadas por los Estados para hacer frente a las crisis, dando paso a una nueva arquitectura financiera, que involucra una mirada ética de los participantes, aún más, el p

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Radoman, Valentina. "New critical thinking in musicology: What ideologies do contemporary musicologists speak from and for whom do they speak." New Sound, no. 52-2 (2018): 35–56. http://dx.doi.org/10.5937/newso1852035r.

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New critical thinking in musicology has been new for at least thirty years and yet it is still opposed by many musicologists or composers or performers who Adorno-like (Theodor W. Adorno) remain devoted to the idea that the function of art in society is to be without a function. The fact is, however, that even today such an attitude is legitimate, just as much as interdisciplinary, critically oriented musicological research, which points out that music, like other arts, often hides some inappropriate reverse behind its sensuous seductiveness. Today musicologists can, based on their intellectua

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Trynchuk, Viktor, Inna Khovrak, Robert Dankiewicz, Anna Ostrowska-Dankiewicz, and Anna Chushak-Holoborodko. "The role of universities in disseminating the social responsibility practices of insurance companies." Problems and Perspectives in Management 17, no. 2 (2019): 449–61. http://dx.doi.org/10.21511/ppm.17(2).2019.35.

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The desire and ability to apply the concept of social responsibility is directly proportional to a culture that is formed due to the relevant knowledge, skills and qualifications. It is believed that university education is able to interest future owners, experts and clients of insurance companies in running socially responsible activities.The purpose of the study is to determine the role of universities in disseminating the social responsibility practices in the insurance sector.The main method of research is the survey conducted among 536 full-time students-financiers at domestic universitie

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BEREZIUK, Sergiy, Dina TOKARCHUK, and Natalia YAREMCHUK. "NEW REQUIREMENTS FOR THE UKRAINIAN POLITICIAN IN THE CONDITIONS OF THE POST-WAR RECONSTRUCTION OF THE ECONOMY OF UKRAINE." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 4(62) (January 1, 2023): 24–42. http://dx.doi.org/10.37128/2411-4413-2022-4-2.

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The article is devoted to the study of the modern political system of Ukraine and changes in the requirements for it in the conditions of the post-war reconstruction, which awaits our state. The ethical side of native political activity is studied; the «distorted» needs of politicians, who do not follow ethical norms, are presented in comparison with the pyramid of the human needs developed by A. Maslow (the dominant need for power as a means of satisfying of one’s own interests, which replaces the needs for respect and self-realization). It is substantiated that the task of the political comm

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Dr.A.Shaji, George, and Pandey Digvijay. "The Evolution of Education as a Tool for Corporate Utility: From Industrial Revolution to Present-Day Vocational Preparation." Partners Universal International Innovation Journal (PUIIJ) 02, no. 04 (2024): 1–12. https://doi.org/10.5281/zenodo.13620931.

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This paper traces the historical continuities between education systems and economic utility, from the Industrial Revolution era to current workforce development models. During the 18th and 19th centuries, mass schooling emerged to supply factories with literate and compliant workers through regimented curriculums prioritizing basic skills and vocational training. The “hidden curriculum” of obedience, conformity and uncritical acceptance of social hierarchies reveal how education was an instrument for capital interests. In present times, school-to-employment pipelines still serve c

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Daza Ramírez, Leonardo Eliphas, Gerardo Flores Ortega, and Antonio Sánchez Sierra. "Ética, corrupción y tributación internacional." Diagnóstico FACIL Empresarial, Finanzas, Auditoria, Contabilidad, Impuestos, Legal, no. 16 (July 28, 2021): 01–12. https://doi.org/10.32870/dfe.vi16.116.

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Este artículo analizó de manera reflexiva y teórica la ética y tributación internacional. El objetivo de esta investigación fue analizar la problemática de la evasión fiscal internacional, así como las propuestas para combatir los paraísos fiscales. Los resultados obtenidos demuestran que la investigación contra evasión fiscal internacional se sustenta ahora sobre bases sólidas en forma de estándares de intercambio de información que están siendo aceptados a nivel global y se configura como un naciente régimen fiscal internacional. En conclusión, es posible señalar la necesidad de intercambiar

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Casanova-Villalba, César Iván, Maybelline Jaqueline Herrera-Sánchez, and Jorge Hernan Almeida-Blacio. "Aplicaciones de inteligencia artificial en la auditoría financiera contemporánea." Revista Científica Ciencia y Método 3, no. 2 (2025): 30–43. https://doi.org/10.55813/gaea/rcym/v3/n2/3.

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The research analyzes the emerging role of artificial intelligence (AI) in contemporary financial auditing in response to the increasing complexity of business environments and the massive volume of financial data. Through a qualitative literature review of indexed academic sources, the main current applications of AI are identified, such as automation of routine processes, risk assessment, and continuous real-time transaction analysis. The findings reveal that these technologies optimize the efficiency and accuracy of audit work, although their implementation faces significant challenges, suc

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Casanova-Villalba, César Iván, and Luis Alberto Casanova-Villalba. "Uso de análisis de datos avanzados para la detección de fraudes financieros." Revista Científica Ciencia y Método 2, no. 3 (2024): 1–12. https://doi.org/10.55813/gaea/rcym/v2/n3/44.

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The study analyzes the use of advanced data analysis techniques as a central strategy in the detection of financial fraud, in a context marked by the increasing complexity of digital transactions and the sophistication of illicit mechanisms. Through an exploratory review of specialized literature published in high-impact databases, supervised learning methods, unsupervised learning methods and hybrid approaches were identified and compared, evaluating their effectiveness, limitations and implementation potential. The results show that supervised algorithms, such as neural networks and random f

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Pianezzer, Guilherme Augusto, and Elzério da Silva Junior. "EDUCAÇÃO E MATEMÁTICA FINANCEIRA: DIFERENÇAS, INTERSECÇÕES E IMPLICAÇÕES NO CONTEXTO EDUCACIONAL BRASILEIRO." Caderno Intersaberes 14, no. 52 (2025): 263–71. https://doi.org/10.22169/cadernointer.v14n52.3607.

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Este artigo tem como objetivo diferenciar conceitualmente a educação financeira da matemática financeira, destacando suas intersecções e implicações no contexto educacional brasileiro. A partir de uma abordagem qualitativa, baseada na análise documental da Base Nacional Comum Curricular (BNCC) e em materiais didáticos produzidos pelo autor, identifica-se que a matemática financeira, embora essencial, tem caráter técnico e instrumental, enquanto a educação financeira constitui uma abordagem formativa, ética e interdisciplinar voltada à cidadania e à autonomia dos estudantes. A análise revela qu

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Suárez-Perdomo, Arminda, Sonia Byrne, and Maria-José Rodrigo. "Assessing the ethical and content quality of online parenting resources." Comunicar 26, no. 54 (2018): 19–28. http://dx.doi.org/10.3916/c54-2018-02.

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The quality of the online resources for parents offering access to open knowledge has hardly received attention despite their increasing number. This paper provides a framework to examine the ethical and content quality of parenting resources. The ethical criteria were based on “the Health on the Net” (HON) framework whereas the content criteria were based on the Positive Parenting framework and the effectiveness of the learning materials used. The criteria were applied to a survey of international websites (n=100) for Spanishspeaking parents. Chisquare analyses showed that websites from Spain

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Boné-Andrade, Miguel Fabricio. "Desarrollo y eficacia de los sistemas de ciberseguridad basados en inteligencia artificial en sectores financieros." Horizon Nexus Journal 2, no. 2 (2024): 43–56. https://doi.org/10.70881/hnj/v2/n2/38.

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The study explores the role of artificial intelligence (AI) in strengthening cybersecurity in the financial sector, an area increasingly exposed to sophisticated cyberattacks such as fraud and phishing. A review of recent studies concludes that AI enables fast and accurate detection of anomalous patterns, improving incident response and reducing the burden on human security teams. AI achieves this by analyzing large volumes of data and adapting its algorithms, minimizing false positives and optimizing the protection of financial systems. However, critical challenges to its implementation are i

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Barrantes Montero, Luis Guillermo. "El papel de la ética en la enseñanza de lenguas." LETRAS, no. 52 (August 3, 2012): 103–17. http://dx.doi.org/10.15359/rl.2-52.6.

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   Se propone el fundamento de la dimensión ética en la enseñanza de lenguas. Se señalan las divergencias en el ethos de las culturas moderna y post-moderna para contextualizar el tema. A partir de ello se resalta la condición de persona como valor máximo a cuya promoción integral han de orientarse las diversas acciones humanas. Dado que la enseñanza de lenguas implica una confrontación entre mismidad y la otredad, resulta imperioso recuperar su identidad como disciplina humanística –más allá del instrumentalismo positivista propio de la expansión del capitalismo económico fi

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Irwansyah. "The Effect of Internal Control Effectiveness, Individual Morality and Accountability on Accounting Fraud." International Journal of Asian Business and Management 4, no. 2 (2025): 295–308. https://doi.org/10.55927/ijabm.v4i2.178.

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The purpose of the study is to demonstrate how accounting fraud is influenced by efficiency of internal control, individual morality, and accountability.The study was carried out in a village in the Kepahiang Regency's Muara Kemumu District. He exploration populace was 37 town authorities in Muara Kemumu Locale, Kepahiang Regime, utilizing a purposive examining technique with the rules that town authorities were associated with overseeing town subsidizes, for example, the Town Head, Town Secretary, Town Financier, Head of Monetary Undertakings and Head of Arranging Issues. The research employs

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Debeljuh, Patricia. "CLIMA ÉTICO EN LAS EMPRESAS DE LA ARGENTINA: GRADO DE IMPLEMENTACIÓN DE PRÁCTICAS ÉTICAS." Revista de Gestão Social e Ambiental 2, no. 3 (2009): 78–91. http://dx.doi.org/10.24857/rgsa.v2i3.95.

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ResumenEl momento actual que atraviesa la Argentina unido a los escándalos financieros que se han dado a nivel internacional, pone en el centro del debate las cuestiones éticas en el manejo de los negocios. El presente artículo recoge las principales conclusiones de una encuesta realizada entre las 500 mayores empresas del país con el fin de conocer el grado de implementación de distintas prácticas éticas dentro de la gestión de las empresas y medir la sensibilidad hacia el tema y el impacto que tienen en la toma de decisiones.Palabras claves:Sensibilidad Ética, Prácticas Éticas, Empresas Arge

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EL Fakir, Adil, and Mohamed Tkiouat. "PLS ratios negotiability: A repeated game incentive mechanism approach." Corporate Board role duties and composition 14, no. 3 (2018): 7–14. http://dx.doi.org/10.22495/cbv14i3art1.

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PLS contracts in Islamic finance are fair economic practices as they focus on sharing profits and loss between the project’s participants. Despite its ethical dimension, moral hazards and adverse selection are the paramount risks in this type of contracts. In this paper we seek reducing moral hazards in the form of the entrepreneur’s effort shirking and if a project optimum lifetime can be identified. To answer these questions, we use a game theory approach in one stage and in a repeated framework. Under each scenario, the participants either fix the capital contributions or negotiate over the

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Kaaya, Indiael Daniel. "Motives and Ethics of Creative Accounting: A Reflective Review and Views." African Journal of Accounting and Social Science Studies 4, no. 1 (2022): 315–43. http://dx.doi.org/10.4314/ajasss.v4i1.17.

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Stirred by ethical conundrum of creative accounting and its damaging impact on corporate reporting, this literature review paper (LRP) explores motives of creative accounting and discusses its ethical lines. Consistent with Kaaya (2015a), we, employed qualitative and content analysis approach, as it is reportedly effective for studies of this nature (Corbin & Straus, 2008). Overall, the study found that, creative accounting is unacceptable practice, largely derived by managers’ self-centredness and short-termism and serves external users with obscured information. Information asymmetry, co

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Kukreja, Gagan. "THE SPILLOVER OF THE COFFEE: MATERIAL MISSTATEMENTS AT (UN) LUCKIN COFFEE INC." Indian Journal of Finance and Banking 5, no. 2 (2021): 106–14. http://dx.doi.org/10.46281/ijfb.v5i2.1058.

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The research investigates alleged material misstatements in the financials of Luckin Coffee, a Chinese company listed in NASDAQ. The research is exploratory and based on publicly available information. The financial data has been obtained from their quarterly and annual reports submitted to Securities and Exchange Commission. The research shows the alleged corruption by inflating sales and profits by C-suite executives of the company. Nevertheless, before doing so, what failures in corporate governance led to this crisis? The admission of such material misstatements resulted in a massive loss

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Nida Zehra, Dr. Nadeem Juman Shah, Dr. Riaz Hussain Shah, and Rameez Haider Solangi. "The Impact of Csr Initiatives On Financial Performance in Commercial Banks: An Empirical Examination of Environmental, Social, And Governance (Esg) Drivers." Physical Education, Health and Social Sciences 3, no. 2 (2025): 358–67. https://doi.org/10.63163/jpehss.v3i2.413.

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These type of studies examining (CSR) corporate social responsibility initiative impact on financials’ performances within commercialized bank sector; focus specifically on environmentally, sociality, and Governance (E.S.G) drivers. Utilizing mixed-methods approaches, panel data from 147 global banks spanning 2015 to 2024 was analyzed throgh fixed-effects regression and mediation analysis, complemented by qualitative case studies. This findings’ reveal the significant positive relationship between CSR engagement and key financial performance indicators such as R.O.A (Return-on-Assets); R.O.E (

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Nicholson, Michael Robert. "Cigarettes still legal? Tobacco's impact on public health policy." Emerald Emerging Markets Case Studies 9, no. 1 (2019): 1–13. http://dx.doi.org/10.1108/eemcs-09-2018-0204.

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Learning outcomes This case focuses on ethics issues arising from the tobacco trade. Government as regulator of that trade and guardian of public health faced complex political, financial and ethical issues in discharge of its responsibilities. The harms resulting from tobacco use were well-known and had generally attracted adverse decisions from governments everywhere. The company offering tobacco products for sale, Carreras Ltd., had generally continued to do well financially despite those adverse decisions. Government, in the present case, had introduced legislation to penalize tobacco use

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Ferdowsian, Mehran C. "Total business excellence – a new management model for operationalizing excellence." International Journal of Quality & Reliability Management 33, no. 7 (2016): 942–84. http://dx.doi.org/10.1108/ijqrm-08-2014-0109.

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Purpose – The purpose of this paper is to identify and address the underlying causes of costly quality/ethical problems that have prevented companies to achieve and sustain excellence. More broadly, the study has leveraged data from multiple sources to determine root-cause issues and propose a new management model that enables leadership to prevent and effectively address quality/ethical problems by operationalizing excellence. For the purpose of this research, operationalization is defined in terms of developing a sustained culture of excellence and enabling a firm to systematically prevent,

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Roger, Philippe. "Les conditions de prise en charge financière par les organismes de sécurité sociale des actes médicaux liés au transsexualisme." Droit, Déontologie & Soin 8, no. 1 (2008): 77–78. http://dx.doi.org/10.1016/j.ddes.2008.03.001.

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Béraud, Claude. "Les menaces financières sur l’assurance maladie ne seront pas démographiques mais économiques, médicales et technologiques." Sciences Sociales et Santé 29, no. 1 (2012): 69–80. http://dx.doi.org/10.1684/sss.2011.0104.

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Agarwal, Manish, and V. S. Prasad Kandi. "Inquisitive case of Paytm buyback." Emerald Emerging Markets Case Studies 14, no. 4 (2024): 1–23. http://dx.doi.org/10.1108/eemcs-12-2023-0534.

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Learning outcomes After completion of the case study, the students will be able to assess Paytm’s share buyback in the context of conventional practices, especially for loss-making firms, analyze the influence of initial public offering (IPO) performance on market sentiments and the role of subsequent events in shaping investor confidence, explore the regulatory framework for share buybacks in India and its impact on Paytm’s decision, scrutinize Paytm’s post-IPO financials and evaluate the board’s rationale for the share buyback and examine the factors influencing Paytm shareholders’ decisions

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Li, Xuanxuan. "Analysis of Netflix’s Strategic Issues, Challenges and Opportunities." Highlights in Business, Economics and Management 22 (December 27, 2023): 53–59. http://dx.doi.org/10.54097/rjxhk204.

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Netflix has revolutionized the over-the-top media landscape since it is an evolution from a DVD rental service to a global streaming behemoth. With a valuation exceeding $200 billion and an enormous subscriber base, the company has fundamentally altered the way we consume and produce content. Nevertheless, in an ever-changing digital entertainment ecosystem, Netflix confronts a myriad of strategic issues that challenge it is market dominance. Firstly, Netflix faces fierce competition from an expanding list of streaming services like Amazon Prime, Disney+, HBO Max, and Apple TV+. Each competito

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NAKHCHA, Marouane, Islam ALLAKI, Mamdouh TLATY, and Omar KHARBOUCH. "Synergie entre la finance Durable et l'intelligence Artificielle : un Avenir Prometteur." International Journal Of Applied Management And Economics Vol 02, N°07 (2024): 104–17. https://doi.org/10.5281/zenodo.11102334.

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<strong>RÉSUMÉ :</strong> Cet article explore la convergence entre la finance durable et l'intelligence artificielle (IA) dans le contexte de l'évolution économique mondiale. En examinant les principes et les objectifs de la finance durable, ainsi que les tendances actuelles, l'article met en lumière l'émergence de cette discipline en réponse aux défis environnementaux et sociaux. Simultanément, il explore le rôle de plus en plus central de l'IA dans le secteur financier, soulignant son impact sur la gestion des risques

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Bazin, Fabienne, Isabelle Parizot, and Pierre Chauvin. "Déterminants psychosociaux du renoncement aux soins pour raisons financières dans cinq zones urbaines sensibles de la Région parisienne en 2001." Sciences sociales et santé 24, no. 3 (2006): 11. http://dx.doi.org/10.3917/sss.243.0011.

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CHIADMI, Meryem. "State of play of the CSR commitment in Morocco through the regulatory, financial and economic prism." African Scientific Journal Vol 3, N°17 (2023): 152. https://doi.org/10.5281/zenodo.7836070.

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<strong>Résumé </strong> Plusieurs réformes et mutations dans le cadre institutionnel et juridique marocain ont été engagées ces deux dernières décennies pour se conformer aux enjeux du développement durable et encourager une large diffusion des démarches de responsabilité sociale des entreprises (RSE) au Maroc. Dans ce contexte de prise de conscience des défis du développement durable, l’objectif de cet article est de dresser un état des lieux de l’engagement RSE au Maroc à tra

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Ferreira, Cristina. "Le trouble somatoforme douloureux : la traduction médicolégale d’une catégorie psychiatrique." Sciences sociales et santé 28, no. 1 (2010): 5–32. http://dx.doi.org/10.3406/sosan.2010.1951.

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Résumé. Depuis les années 1990, l’octroi de rentes d’invalidité aux personnes souffrant de syndromes douloureux chroniques et de troubles psychiques suscite des débats vifs dans le contexte suisse. De l’avis des autorités politiques, ces cas d’assurance auraient contribué au déficit financier de l’assurance-invalidité et devraient donc faire l’objet d’évaluations plus strictes. Parmi les diagnostics identifiés comme incertains du point de vue médicolégal, le trouble somatoforme douloureux est sans doute celui qui a été le plus débattu par les experts. L’objectif de cet article vise à décrire l

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Abdullah, Omar Obaid. "The Extent to which Accounting Information is affected by Creative Accounting Methods." Journal of Economics and Administrative Sciences 31, no. 145 (2025): 175–85. https://doi.org/10.33095/6xhacd47.

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The paper focuses on investigating the impact on the Korean financial sphere, specifically Creative Accounting Practices (CAPs), by using the model in the paper, upon any type of AI. Included are various systems used for recording, monitoring, and reporting financial activities with AI as an intermingling agent for financial decision-making and resources management. The survey was carried out in Iraqi Carpet and Furnishing Company, where CAPs were plead to penance for their (mis-) deeds by artificially fast improvements in the appearance of the financial statements, thus eroding the trust in t

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Mayuri-Ramos, Elizabeth, Geraldine Cervantes-Acuña, Angye Isabel Condori-Silva, and Franklin Cordova-Buiza. "Social Responsibility Actions in Financial Institutions: A Systematic Review." European Conference on Management Leadership and Governance 19, no. 1 (2023): 269–77. http://dx.doi.org/10.34190/ecmlg.19.1.1882.

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There are financial institutions that do not focus on social responsibility in their management, because they focus on non-priority aspects; for this reason, it is necessary to promote it within the organizations, identifying relevant aspects. This increases customer retention, as well as the loyalty of its collaborators, which promotes persistence in companies, has a solid reputation, creates confidence among customers and investors, alleviates risks related to environmental, social and governance factors and actively contributes to sustainable development and the development of society can p

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Olivian, Bîltac. "Exploring the Relationship Between Corporate Social Indicators and Financial Performance in Europe: A Correlational Study." International Journal of Innovative Science and Research Technology 8, no. 5 (2023): 989–94. https://doi.org/10.5281/zenodo.7968777.

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The purpose of this study is to investigate the relationship between corporate social indicators and financial performance in Europe. Corporate social responsibility (CSR) has become an increasingly important aspect of business practices, as companies are expected to operate in a socially and environmentally responsible manner. Previous research has shown mixed results on the relationship between CSR and financial performance, with some studies suggesting that CSR positively impacts financial performance, while others suggest a neutral or negative effect. In this study, we aim to contribute to

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Reis Mourão, Paulo, and Jesyca Salgado Barandela. "Complicarles la vida - una visión económica y financiera de las redes de tarjetas amarillas y rojas de los equipos de fútbol español (Making life difficult for others – an economic and financial insight into the networks of Spanish Soccer teams’ yellow and red cards)." Retos 53 (February 10, 2024): 530–38. http://dx.doi.org/10.47197/retos.v53.101654.

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Un partido de fútbol sin exhibición de tarjetas amarillas o rojas es muy poco común en la competición profesional. Las sanciones por el mal comportamiento de los jugadores tienen implicaciones éticas para el correcto funcionamiento de la competición. Por otro lado, las tarjetas están relacionadas con factores estratégicos del juego y pueden tener costes importantes para los equipos. El principal objetivo de este trabajo se centra en analizar las interacciones, patrones y determinantes de las relaciones que se dan entre los equipos en función de las sanciones disciplinarias impartidas y recibid

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Gordón Revelo, Diego Sebastian. "Análisis de estrategias de gestión de seguridad informática con base en la metodología Open Source Security Testing Methodology Manual (OSSTMM) para la intranet de una Institución de Educación Superior - Analysis of Strategies of Computer Security Management Based on the Open Source Security Testing Manual Methodology (OSSTMM) for the Intranet of a Higher Education Institution." ReCIBE, Revista electrónica de Computación, Informática, Biomédica y Electrónica 7, no. 1 (2018): 1–21. http://dx.doi.org/10.32870/recibe.v7i1.90.

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El presente estudio se enfocó en tomar como referencia la metodología OSSTMM para aplicar una auditoría de seguridad informática e identificar brechas de seguridad en una Institución de Educación Superior, utilizando como tipo de prueba el Hacking ético. Mediante una investigación de campo, se estableció la situación actual de políticas de la gestión de seguridad informática de la Institución de Educación Superior objeto de estudio, en donde los principales activos de información analizados fueron: el servidor con el sistema de gestión financiera y académica, los laboratorios de informática, s

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Jones, David Martin. "INTRODUCTION TO JATI-JOURNAL OF SOUTHEAST ASIAN STUDIES, VOLUME 26(2), DECEMBER 2021." Journal of Southeast Asian Studies 26, no. 2 (2021): 1——. https://doi.org/10.22452/jati.vol26no2.1.

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JATI PUBLICATION ETHICS & PUBLICATION MALPRACTICE STATEMENT: These guidelines are fully consistent with the COPE Principles of Transparency and Best Practice Guidelines and the COPE Code of Conduct (https://publicationethics.org). We encourage the best standards of publication ethics and take all possible principles of transparency and measures against publication malpractices. The Department of Southeast Asian Studies, as the publisher, plays its role of guardianship over all processes of publishing seriously, and we perform our ethical and other tasks. General duties and responsibilities

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Ortiz Rodríguez, Herlinda. "Comunicación Integral y transparencia en las organizaciones del tercer sector / Integral Communication and transparency of the third sector organizations." Revista Internacional de Relaciones Públicas 11, no. 21 (2021): 05–26. http://dx.doi.org/10.5783/revrrpp.v11i21.692.

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Las organizaciones del tercer sector son estructuras organizacionales que contribuyen en el bienestar social de los países. Este tipo de organizaciones requieren del apoyo y comprensión de sus públicos para alcanzar sus objetivos organizacionales y para obtener dicho apoyo deben comunicarse de forma transparente con sus públicos. La transparencia debe entenderse como un deber ético de las organizaciones del tercer sector para dar a conocer no sólo información detallada del uso de los recursos financieros a sus públicos sino también mantenerlos informados acerca de sus acciones, decisiones y co

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Reis, Mariana, and Isaltina Gomes. "Ganhar a vida" a partir do jornalismo e da cultura." Sur le journalisme, About journalism, Sobre jornalismo 13, no. 2 (2024): 110–27. https://doi.org/10.25200/slj.v13.n2.2024.626.

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PT. Neste artigo, são relatadas formas de organização e condições de produção decoletivos de jornalismo cultural no Nordeste do Brasil, mais especificamente, dos Estados de Pernambuco e da Bahia, aqui denominados arranjos jornalísticos. Como aporte teórico, recorreu-se a Figaro (2013; 2017; 2018; 2021), a partir do binômio comunicação e trabalho e Bourdieu (2005) para compreensão do campo jornalístico. A pesquisa da qual este artigo deriva foi desenvolvida como tese de doutorado pela primeira autora sob orientação doutoral da segunda autora. Nela foram estudadas as revistas culturais eletrônic

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Gómez Villegas, Mauricio. "Editorial." Innovar 27, no. 65 (2017): 3–6. http://dx.doi.org/10.15446/innovar.v27n65.64884.

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La innovación es un tópico medular para las ciencias sociales y administrativas preocupadas por la gestión de las organizaciones. De allí el nombre de nuestra publicación: INNOVAR, expresado como acción y reflexión. Las concepciones sobre la innovación son diversas y van desde la importancia del cambio en las técnicas de producción, señalado por Marx, hasta la visión estructural de Schumpeter y de los neoschumpeterianos, según la cual la destrucción creativa es uno de los motores del desarrollo capitalista (Chang, 2016). En las últimas décadas, la innovación ha venido ganando un lugar cada vez

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ABDELBAKI, Noureddine, Rajae SABHI, Abderrahim OISKHINE, and Soumaya OUTELLOU. "Harmonie et Divergence entre la Finance comportementale et la Finance Islamique." International Journal of Accounting, Finance, Auditing, Management and Economics, October 24, 2023. https://doi.org/10.5281/zenodo.10038677.

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<strong>Résumé</strong>Cette étude comparative explore en profondeur la finance comportementale et la finance islamique, mettant en lumière leurs différences fondamentales et leurs points de convergence. En effet, la finance comportementale plonge dans l'étude des biais cognitifs et des comportements irrationnels qui influencent les décisions financières, offrant une perspective psychologique essentielle sur les marchés. En revanche, la finance islamique se fonde sur des principes éthiques en accord avec la "Charia", visant à créer un système financier basé sur la justice et l'équité. Des figu

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Jet, Mboga. "EXPLORATIVE CASE ANALYSIS OF ETHICAL FINANCIERS AND ELICITING MILLENNIALS PERSPECTIVES OF FINANCIAL MARKET SCANDALS." European Journal of Economic and Financial Research 2, no. 4 (2017). https://doi.org/10.5281/zenodo.840879.

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Today’s markets are competitive and its evident that excellence in our operations, providing consumers with a phenomenal experience, and acting in ethical behavior can be challenging thus creating pressure to meet objectives within organizations. The government Accountability Office estimated that the financial crisis of 2008 cost the United States economy an estimated 22 trillion dollars. Research has documented that government regulations alone don’t deter organizations from unethical conduct, there are several laws and penalties imposed yet under the pressure to stay competitive, the organi

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IZIKI, Ilias, and Mohamed HAISSOUNE. "La finance islamique et la croissance économique : Revue de littérature." International Journal of Accounting, Finance, Auditing, Management and Economics, August 26, 2024. https://doi.org/10.5281/zenodo.13372560.

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<strong>Résumé</strong> : La finance islamique est une industrie en croissance continue, fondée sur les préceptes de la charia musulmane. Elle propose une gamme de produits financiers qui peuvent être concurrentiels ou complémentaires aux produits financiers classiques. De plus, la finance islamique est largement perçue comme une finance éthique et résiliente. Son rôle principal est de financer l'économie pour promouvoir la création de richesse, stimuler la croissance économique, et par conséqu

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AMRI, Manal, Wafaa AZIF, ABIDI AMINE Kaoutar EL, and Amal BOUZIANE. "L'Intelligence Artificielle au Service des Objectifs de développement durable : Intégration de l'IA dans la Formation des Futurs Enseignants, Enjeux et Perspectives." International Journal Of Applied Management And Economics Vol 02, N°11 (2024). https://doi.org/10.5281/zenodo.14276986.

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<strong>Résume : </strong> L’intelligence artificielle (IA) révolutionne le secteur de l’éducation par la création des opportunités uniques pour améliorer la formation des enseignants et soutenir la réalisation des Objectifs de Développement Durable (ODD), en particulier l’ODD 4 qui vise une éducation de qualité et inclusive. En abordant les défis éthiques, technologiques et financiers, tout en encourageant l’innovation et la collaboration, l’IA a le potentiel de rendre les syst&eg

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Smith, Kiah, and Geoffrey Lawrence. "Finance’s Social License? Sugar, Farmland and Health." International Journal of Health Policy and Management, March 31, 2021. http://dx.doi.org/10.34172/ijhpm.2021.11.

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Background: This paper examines the exclusion of public health from social license narratives within an increasingly financialised food system, through a case study of foreign ownership in the Australian sugar industry. As finance actors such as asset management firms, pension funds, private equity funds, state owned enterprises and sovereign wealth funds engage in speculative farmland investment, commodity futures trading, and the conversion of farmland into a financial asset, power within agro-industrial food supply chains becomes increasingly concentrated. This has been associated with incr

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LAARJ, Mohamed, Lotfi BENAZZOU, Rachid ZIKY, and Hicham BAHIDA. "Explanatory factors of the adoption of participatory banks by Moroccan clients: A qualitative study." International Journal of Accounting, Finance, Auditing, Management and Economics, March 18, 2025. https://doi.org/10.5281/zenodo.15042923.

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<strong>Abstract</strong> In an evolving economic context, participative banks are emerging as an ethical alternative to conventional banking services in Morocco. This study aims to explore the factors influencing the intention to adopt these institutions and examines the key determinants shaping this decision among Moroccan consumers. To achieve this, it integrates Ajzen's Theory of Planned Behavior and Rogers' Diffusion of Innovations model. Methodologically, a mixed-methods approach is employed, combining an extensive literature review with a qualitative study involving 12 potential Morocca

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Gullett, Nell, Mahmoud Haddad, and Laura Hatch. "Risk-Adjusted Returns of Ethical Companies." Journal of Accounting and Finance 24, no. 5 (2024). https://doi.org/10.33423/jaf.v24i5.7439.

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This study examines the investment performance of companies recognized for their socially responsible behavior, specifically focusing on the long-time honorees of Ethisphere's World’s Most Ethical Companies list. The analysis includes 28 publicly traded organizations from sectors such as Technology, Financials, and Consumer Goods, with stock returns and sector Net Asset Values (NAVs) used to assess risk-adjusted performance. Key metrics include the Sharpe Ratio, Jensen Alpha, and Treynor Ratio, all of which measure returns relative to risk. Results show that while more than half of the compani

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Bernedo Moreira, David Hugo. "TRES DÉCADAS DE EDUCACIÓN FINANCIERA: PROGRESO, RETOS PENDIENTES Y UN APORTE FILOSÓFICO." REVISTA MUCIN, December 21, 2024. https://doi.org/10.59333/mucin.e8.10.

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Abstract The main objective of this research was to analyze the evolution of financial education over almost two decades, through the works of Hernández et al., Denegrí et al. and Barsallo and Carlos. The different perspectives presented by these authors were examined in order to make a contribution from a philosophical approach. According to them, during the last 19 years the importance of financial education in promoting economic wellbeing, strengthening autonomy and guaranteeing financial security for future generations has been recognized. However, despite the proposals, studies and debate

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