Iskanje po katalogu digitalne knjižnice

Opis: This chapter explores key theoretical and practical foundations necessary for understanding and implementing innovative processes with more sustainable human activities. Building on the systems thinking, ethical frameworks, and Brundtland Report, the chapter examines how subjective viewpoints (emotions, values, talents, knowledge of why and knowledge of how) shape innovative processes for more sustainable behavior. Case studies in forestry and organic farming illustrate how sustainability can achieve both ecological and economic benefits. Contemporary research on ethics, environmental, social and governmental initiatives, integration, and sustainability reporting further supports the relevance of more requisitely holistic and long-term perspectives. The chapter concludes with recommendations for education, policy, and future research to strengthen systemic and ethical approaches to sustainability in innovative processes.
Ključne besede: innovative processes, systems thinking, ethics of interdependence, sustainable development, Gro Harlem Brundtland Report, smallwood, organic farming
Objavljeno v DKUM: 09.01.2026; Ogledov: 0; Prenosov: 2
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Opis: Law, by its very nature, is human and humane. The humanity of law means that law is a product of man and is intended for man. The humaneness of law, however, means that human dignity and well-being must be the fundamental basis of law. Law, therefore, does not exist without a sufficient ethical foundation. The establishment of a state governed by the rule of law, and a legal culture based on it requires a particularly strong anchoring of law in ethical values. The greatest threats to ethics and law are (1) ethical deficits in areas of society on which law (co-)depends, (2) extreme authoritarian and totalitarian regimes, and (3) autonomous artificial intelligence capable of turning away from humans or even turning against and overcoming humans. In the first two cases, the humaneness of law is critically reduced or even extinguished; in the last case, both the humaneness and the humanity of law are extinguished, which is the worst possible scenario. All these dangers must be recognized in time and adequately averted, and regular efforts must be made to preserve the ethical values and the values of the rule of law.
Ključne besede: morality, ethics, rule of law, humaneness, totalitarianism
Objavljeno v DKUM: 28.08.2025; Ogledov: 0; Prenosov: 9
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Opis: The OECD has called for a stronger and more dynamic sustainable tax-paying culture that countries must cultivate and a more robust ethical profile for individual taxpayers. The individual tax culture might vary in the significance attributed to values influenc- ing taxpayers’ perceptions toward taxation. As the hierarchy of values can be influ- enced through manipulation, policymakers can leverage knowledge of the relationship between higher-order personal values and individual tax culture to enhance tax rev- enue collection. This study aims to measure the relationship between Schwartz’s high- er-order personal values and taxpayers’ culture, assessed through attitudes toward tax evasion, tax compliance, and the tax system. A survey was administered to the Slovene taxpayers (69 accountants and 130 non-accountants). The assumption was that the personal values system of accountants ought to underpin their ethical tax decision- making because of the professional accountants’ ethical codes. As professional accoun- tants play a crucial role in maintaining stability for businesses, they hold a significant position in ensuring the effective operation of taxation systems. Exploratory factor analysis was used, and the analysis was carried out using the principal component method. The findings indicate that some higher-order personal values, particularly self-transcendence (r = 0.244) and self-enhancement (r = –0.403), are significant in explaining ethical behavior. Within the self-enhancement value, power and achieve- ment strongly influence the ethical behavior of accountants. The perception of power associated with their expertise makes accountants less tax-compliant. Conservation values are of greater importance for non-accountants (r = 0.280). The results enhance comprehension of values’ influence on ethical decision processes.
Ključne besede: values, accountants, tax, culture, compliance, ethics, system
Objavljeno v DKUM: 01.07.2025; Ogledov: 0; Prenosov: 4
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Opis: Growing importance of sustainable development, corporate social responsibility and business ethics requires various types of contemporary organisations innovation. This research assesses the problem related to business policy innovation (BPI), which represents organisational governance determination. The main purpose of the paper is to qualitatively and quantitatively present a new, requisitely holistic strategic model of the soft factors influencing BPI, which interdependently incorporates changes in organisational values, culture and business ethics, as well as stakeholders’ interests reconciliation, thus determine soft possibilities for more sustainable business policy, management and practice. While the relevance of these factors for business policy is in the literature widely recognized, there is a small amount of empirical research on their influence on BPI. To mitigate this research gap, advanced structural equation modelling (SEM) based partial least squares (PLS) method was used for analysing data of 734 organisations in Slovenia, the EU state. The research results show that researched soft factors organisational values, culture and stakeholders’ interests reconciliation statistically confirmed influence BPI. Thus, these recognitions can be used as the basis for strategic managerial decision making towards social responsibility and sustainability of an organisation. Reasons why it has not been statistically confirmed that business ethics influence BPI needs to be investigated in future research.
Ključne besede: business policy, governance, sustainability, values, culture, ethics, stakeholders’ interests, innovation, Slovenia
Objavljeno v DKUM: 18.12.2024; Ogledov: 0; Prenosov: 23
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Opis: Road traffic safety among socioeconomic issues has become the major concern across the globe due to rise in road crashes attributed largely to human factor. This study tends to address attitudinal behavior of road users towards road ethics in Ilorin metropolis-Nigeria; covering both driver and motorcyclists and perception of motorists on road traffic enforcement agent. Questionnaire was employed as survey tools. Ordered logistic model were used to analyse the data on attitude of motorists and road traffic laws enforcement agents. About 87% of the 440 administered questionnaire were returned valid. A 3-model analysis was carried out and the findings showed that the attitude of the motorists, road traffic law enforcement agents and demographical index (gender, age and education) correlated with, and influence compliance with road traffic laws.
Ključne besede: road safety ethics, attitude & behavior, ABC-model, ordered logistic model
Objavljeno v DKUM: 22.08.2024; Ogledov: 43; Prenosov: 8
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