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Recently, academic circles have raised concerns about academic citation partnerships. Many researchers receive emails offering these partnerships, often landing in their spam folders. In this paper, I refer to academic citation partnerships as unethical collaborative arrangements where researchers or authors agree to cite each other's work in their academic publications to enhance their academic profiles, often measured by metrics like the h-index. I discuss the characteristics of such partnerships, individuals, and groups who are commonly involved in academic citation partnerships, and clarify what is not considered an academic citation partnership. I argue that these partnerships are predatory and pose a serious threat to scholarly integrity. Such solicitations blur ethical boundaries by treating citations as commodities, similar to predatory journals and conferences. These partnerships compromise the authenticity of scholarly discourse, artificially inflate perceived impacts, and distort academic evaluations. They undermine the pursuit of knowledge for its intrinsic value and exacerbate inequalities in academia by favoring those who can manipulate citation metrics through resources or networks. Addressing this issue requires a commitment to vigilance and adherence to ethical citation standards, ensuring academic discourse that is intellectually honest and genuinely beneficial to academia. [ABSTRACT FROM AUTHOR]

The current article talks about the activities of volunteers brought to practice when the institution of public safety is implemented during the organization and holding of mass sports events. We will look at the key functions of volunteers in the context of security at sporting events, as well as analyze the legal aspects of their work, including liability, insurance and regulatory issues. Discussing these issues will help us better understand how to effectively use volunteers to address safety issues and minimize potential risks. [ABSTRACT FROM AUTHOR]

Scientists’ misconduct in their research activities is an important problem for science in many countries, including Russia. It leads to negative consequences both for the quality of scientific knowledge obtained and for the reputation of researchers and scientific organizations. However, there is still a small number of empirical studies of this problem in Russia. This work is based on a survey method to explore the ideas of young scientists from all federal districts of Russia about research ethics and the situations of ethical dilemmas that they encounter in their work. In accordance with the chosen theoretical framework: ideas about ethics as an action that is situational by nature, determined by sustainable practices and patterns, the survey was conducted in two stages: an open question about situations of ethical choice in research activities, on the basis of which a detailed questionnaire was then created. As a result, it was revealed that the vast majority of young scientists are faced with situations of violation of ethical standards both in scientific publications and communications, and in the processes of organizing research work. Violations of research procedures, data manipulation, falsification of research results – this is a set of violations in the organization of research that almost three-quarters of respondents encountered themselves or heard about such situations from colleagues. However, there are gaps in consensus about the sources of knowledge about ethics and a lack of institutional practices to prevent violations such as the work of ethics committees or ethical standards.

PURPOSE: The entrepreneurship-ethics nexus draws considerable interest from researchers and practitioners with little resolution. Our purpose with this paper is to contribute to the debate by shedding light on the relationship between managers' attitudes toward unethical behavior and their subsequent entrepreneurial intention (EI) in an emerging economy context. Given the complex and multifaceted interplay between unethical behavior and EI, we extend our investigation by including decision-making speed and attitude toward risk to explain the relationship further. We take a granular approach to facets of unethical behavior to gain deeper insights into the specificity of influences they pose on subsequent behavioral intentions. METHODOLOGY: Primary data were collected from 214 Kosovan managers employed in companies from different industries. Hypothesized relationships were tested by conducting hierarchical regression analyses. FINDINGS: Our results indicate that managers with higher EI are not necessarily unethical overall. We did not find support for the hypothesis that managers with stronger attitudes toward unethical behavior demonstrate higher entrepreneurial intentions. Focusing on dimensions of unethical behavior, we find that managers who favor bribery are more entrepreneurially inclined. Furthermore, we find that managers who are quick decision-makers and risk-takers express higher EI. IMPLICATIONS: Theoretically, we add to the existing body of research on ethics and entrepreneurship by empirically examining the relationship between attitude toward unethical behavior and EI and the viability of the Theory of Planned Behavior as a framework for integrating unethical behavior in entrepreneurship research. Our study affirms the extension of the theoretical and empirical underpinnings concerning ethics and entrepreneurship, contemplating that they are pervasive across contexts. We provide important practical implications for managers, especially in the corporate entrepreneurship and training context. Managers are encouraged to foster an entrepreneurial-friendly environment that abides by ethical standards. Our study also informs policymakers of the importance of formal education on entrepreneurship as a mechanism to enforce ethical awareness in future entrepreneurs and intrapreneurs. ORIGINALITY AND VALUE: This study is among the first attempts to test the relationship between unethical behavior and EI in a managerial sample and nonwestern context. [ABSTRACT FROM AUTHOR]

The article is aimed to characterize the skills and qualities of a modern university teacher in Ukrainian higher education as a subject in the process of forming the culture of academic integrity for the future Doctor of Philosophy. The instructor must showcase a profound grasp of the various scientific fields they teach, possessing the foundational knowledge to tackle diverse socio-economic, production, and cultural challenges. Furthermore, it is crucial for the instructor to remain abreast of new research, discoveries, and hypotheses, anticipating the evolving landscape of the science they teach and fostering a culture of scientific and pedagogical thought. Effective communication skills are essential for instructors, facilitating lucid and accessible explanations of intricate concepts and enhancing students’ comprehension of the material. The instructor’s capacity to stimulate the intellectual growth of PhD candidates, nurture creative and critical thinking, and employ innovative teaching methodologies delineates a high level of professionalism. An instructor should also be committed to encouraging the personal development of students, fostering their critical thinking, creative autonomy, and self-expression. All these efforts contribute to the cultivation of academic integrity among PhD candidates. In essence, these characteristics converge to transform the instructor into not just a conduit of knowledge but also a mentor who nurtures the scholarly potential of future PhDs. [ABSTRACT FROM AUTHOR]

Copyright of Gumushane Universty Electronic Journal of the Faculty of Communication / Gümüshane Üniversitesi Iletisim Fakültesi Elektronik Dergisi is the property of Gumushane Universitesi Iletisim Fakultesi Elektronik Dergisi (e-GIFDER) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

PURPOSE: The entrepreneurship-ethics nexus draws considerable interest from researchers and practitioners with little resolution. Our purpose with this paper is to contribute to the debate by shedding light on the relationship between managers’ attitudes toward unethical behavior and their subsequent entrepreneurial intention (EI) in an emerging economy context. Given the complex and multifaceted interplay between unethical behavior and EI, we extend our investigation by including decision-making speed and attitude toward risk to explain the relationship further. We take a granular approach to facets of unethical behavior to gain deeper insights into the specificity of influences they pose on subsequent behavioral intentions. METHODOLOGY: Primary data were collected from 214 Kosovan managers employed in companies from different industries. Hypothesized relationships were tested by conducting hierarchical regression analyses. FINDINGS: Our results indicate that managers with higher EI are not necessarily unethical overall. We did not find support for the hypothesis that managers with stronger attitudes toward unethical behavior demonstrate higher entrepreneurial intentions. Focusing on dimensions of unethical behavior, we find that managers who favor bribery are more entrepreneurially inclined. Furthermore, we find that managers who are quick decision-makers and risk-takers express higher EI. IMPLICATIONS: Theoretically, we add to the existing body of research on ethics and entrepreneurship by empirically examining the relationship between attitude toward unethical behavior and EI and the viability of the Theory of Planned Behavior as a framework for integrating unethical behavior in entrepreneurship research. Our study affirms the extension of the theoretical and empirical underpinnings concerning ethics and entrepreneurship, contemplating that they are pervasive across contexts. We provide important practical implications for managers, especially in the corporate entrepreneurship and training context. Managers are encouraged to foster an entrepreneurial-friendly environment that abides by ethical standards. Our study also informs policymakers of the importance of formal education on entrepreneurship as a mechanism to enforce ethical awareness in future entrepreneurs and intrapreneurs. ORIGINALITY AND VALUE: This study is among the first attempts to test the relationship between unethical behavior and EI in a managerial sample and non-western context.

The paper argues the ethical code/standards of religion as the core of its anthropological essence. The main aspects of contemporary global crisis, among them consumerism, ecological problems, and conflicts/wars are described in the light of the main religious values: humility, poverty, love of one’s neighbor and compassion. A conclusion is drawn that the majority of the societies and peoples of Late Modernity, and especially its political and economic elites, do not accept the ethical messages and the values of religion as respectable forms of regulation of spiritual and practical attitudes. The results of sociological surveys are applied to support the thesis. [ABSTRACT FROM AUTHOR]

The creation of a dedicated EU Body for Ethical Standards carries the potential to mark a qualitative difference in the development of the EU ethics system as we know it. The contributions shows the strengths and looming pitfalls of the new Body.

AbstractIn this article, we examine issues of correctness and ethics in mathematics publishing through recent developments in the publishing landscape. Errors are especially critical in mathematics research, but questions on how proper journal management should maintain correctness have received comparatively little attention. As basis of our analysis, we use experiences by the author and colleagues, as well as published accounts of various incidents. Specifically, we build on the monograph case of the preceding article, and discuss actions by the involved parties through a list of anonymous aliases. The study focuses, qualitatively, on conformance to standards of scientific conduct. Exposing dubious practices of editors, authors, and reviewers, we provide evidence that consistency efforts at various venues for scientific communication are insufficient. The role of the internet and digital reserve is discussed, as well as modern trends like automated journal infrastructure, machine verification, and citation statistics. To address the resulting problems, we suggest that paying reviewers is the only viable neutral (bias-unsupportive) reward scheme, but that it must be coupled with stricter journal-internal inspection/grading. We also propose, describing in detail, a facility that allows authors to (discreetly) evaluate editors, and a setup to address correctness disputes.

It is noted that somatic rights, which define human rights to the inviolability of the physical body and medical autonomy, are gaining increasing importance in the modern world. The protection and enforcement of these rights are becoming urgent challenges because they determine the way in which health care is provided and received. It has been established that somatic rights are defined as human rights to the inviolability of the physical body and the right to control it. These rights include the right to privacy of medical information, the right to freely choose medical procedures, as well as the right to confidentiality and protection from any form of medical discrimination. Somatic rights are an important aspect of general human rights and ensure that individuals can make their own decisions about their physical health and medical procedures. It is emphasized that medical law recognizes the right of a person to freedom of choice of medical procedures and treatment, as well as the right to refuse medical intervention. This is related to a person's right to control his physical body and make decisions about it. It also provides protection against any form of medical discrimination based on gender, age, race, religion or other characteristics, which contributes to the observance of the principle of equal opportunities and respect for somatic rights in all areas of medical practice. It is emphasized that reproductive rights include the right to freely choose the number of children, intervals between births, as well as the right to access information and services related to reproductive health. They allow a person to make decisions about their reproductive future according to their own values and beliefs. Medical law includes norms and principles that regulate medical practice, relationships between medical professionals and patients, and also ensure compliance with ethical standards in the medical field. [ABSTRACT FROM AUTHOR]

Copyright of Uzhhorod National University Herald Series Law is the property of Uzhhorod National University, State Higher Educational Establishment and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The use of ChatGPT in academic writing is a hot topic at the moment, being seen as a threat to academic integrity. It is used both by students in completing assignments and by researchers in writing articles. The aim of this paper is to explore the impact of ChatGPT on academic writing, by analysing the existing literature related to this topic, and to identify which are the research directions in this field. To achieve the purpose of this paper, a scientometric analysis was performed, using the Web of Science database. The results reveal three research directions: 1) The implications of using ChatGPT in academic writing: benefits and limitations; 2) AI-generated content detection methods and tools used to prevent cheating, and 3) Establishing generally accepted ethical standards for using ChatGPT in academic writing. The analysis of the relevant articles included in these clusters highlights the impact of ChatGPT on academic writing, both its potential benefits and technical limitations, but also the ethical challenges it raises. This study calls for a collective effort to establish generally accepted ethical standards and discuss evaluation methods, which should be adapted as AI technology continues to advance. [ABSTRACT FROM AUTHOR]

The concept of a modern “regional university” is a key point in many discussions about the current hierarchy of higher education. The reforming of the higher education system entailed graduation of universities into federal, research, support and regional ones. Although, in our opinion, it is not quite legitimate to place regional universities in this classification, as well as a research and flagship university, in their main functions, can be regional universities. Considering the degree of interpenetration of two subsystems of a “region” and “university”, the article attempts to comprehensively analyze the mission of a “regional university”. The basis of the research methodology was the dialectical method and the historical approach. In the complex study of a university as a complex system, the main aspects of the synergetic theory were taken into account. Analyzing the sociocultural processes of development of a modern regional university, the authors rely on concepts formed in Philosophy, Cultural studies and Sociology. It’s been concluded that sociocultural changes that occur in the external environment entail synchronous transformations in university education, where an adaptive model is created that allows the university to maintain its traditional uniqueness for all modern challenges.

Purpose: A targeted research goes through some stages called the research process to solve problems. The research process can be defined as the life cycle of any research, and each stage requires the implementation of unique ethical principles. By entering the era of internet-based research, it is necessary to increase the researcher's level of awareness, attitude, and performance regarding the standards of research ethics. Therefore, the awareness of different types of scientific misconduct and familiarity with ethical duties in the research process are the first steps in the development of the ethics-oriented path in scientific societies. Also, the research system activists, from authors, editors, publishers, and reviewers of publications, to policymakers, i.e. managers and decision-makers of universities, organizations, and research centers, by adhering to the principles of research ethics or providing appropriate infrastructure to promote, cultivate and implement ethical standards, should Help smooth this path in the research system. Therefore, to implement complementary measures, the present study strived to analyze and explain the operational dos and don'ts of research ethics, especially in the policymaking aspect of the research system by entering the second step. Methods: This study reviewed the research and documents related to research ethics in the dimensions of internal and external policies, to analyze and explain the dos and don'ts of research ethics confronted by research system policymakers. To collect texts, three internal databases such as "Magiran", "SID" and "Civilica" and three external citation databases such as "Web of Science", "Scopus" and "Google Scholar" It has been examined in both categories regardless of the period. Findings: Through studying the texts, "scientific formalism", "publishing pressure", "focusing on punitive policies", and "weak monitoring system of journals" were identified as the don'ts faced by the policymakers of the research system, each of which in turn has produced obstacles in the development path ethical research. Furthermore, measures such as "focusing on problem-oriented and demand-oriented research", "tendency to systems thinking", and "directing toward academic socialization" were identified as the dos of the research system. Conclusion: Along with the formulation of ethical codes in research, the policymakers of the research system must implement mechanisms to prevent and manage research violations with a positive approach and cultivate ethical activists. Meanwhile, scientific structure and culture as well as an efficient educational system can significantly contribute to the institutionalization of ethical values and attitudes in research. Therefore, it is clear that the policymakers of the research system, while formulating legal and criminal principles and standards, need to pay special attention to incentive policies to support scientific self-regulation institutions and develop and promote healthy and applied research. Finally, it is suggested that in future studies, the level of performance of the activists and especially the policymakers of the research system in the field of fulfilling research ethics should be evaluated and compared. Also, at the national level, it is necessary to identify the factors influencing the construction of the desired future of research and publication ethics so that the results can be used in the policies of the research system. [ABSTRACT FROM AUTHOR]

In this article, we examine issues of correctness and ethics in mathematics publishing through recent developments in the publishing landscape. Errors are especially critical in mathematics research, but questions on how proper journal management should maintain correctness have received comparatively little attention. As basis of our analysis, we use experiences by the author and colleagues, as well as published accounts of various incidents. Specifically, we build on the monograph case of the preceding article, and discuss actions by the involved parties through a list of anonymous aliases. The study focuses, qualitatively, on conformance to standards of scientific conduct. Exposing dubious practices of editors, authors, and reviewers, we provide evidence that consistency efforts at various venues for scientific communication are insufficient. The role of the internet and digital reserve is discussed, as well as modern trends like automated journal infrastructure, machine verification, and citation statistics. To address the resulting problems, we suggest that paying reviewers is the only viable neutral (bias-unsupportive) reward scheme, but that it must be coupled with stricter journal-internal inspection/grading. We also propose, describing in detail, a facility that allows authors to (discreetly) evaluate editors, and a setup to address correctness disputes. [ABSTRACT FROM AUTHOR]

A major challenge of media ethics nowadays is to make a selection of ethical standards applicable to this field, a reassessment of media ethics to keep some of the ethical principles valid and to eliminate or replace the outdated ones. Some principles, such as the respect for truth, are valid regardless of the media. However, one of the most common problems nowadays is that journalists in the mainstream media pick up rumours and fake news from social networks without proper verification. Public journalism is a valuable source of information or images, especially in cases where professional journalists have little or no access to information, but it is also criticized for ignoring ethical standards. [ABSTRACT FROM AUTHOR]

Physicians are integral members of hospice interdisciplinary teams (IDTs). This statement delineates the core roles and responsibilities of hospice medical directors (HMDs) and hospice physicians who are designated by the hospice program to fulfill core HMD responsibilities. In addition, we describe the basic elements of hospice programs' structure and function required for hospice physicians to fulfill their roles and responsibilities. Finally, we call attention to hospice program characteristics and circumstances of the work environment that should raise a hospice physician's concerns that hospice patients and families are at risk of receiving low-quality care. Such factors include lack of a functioning IDT, minimal physician involvement in direct patient care and clinical IDT meetings, inadequate responses to symptom emergencies in patients' homes, and no or limited access to general inpatient and continuous home hospice care. We write as individual physicians who are concerned about troubling variability in access to and quality of U.S. hospice care. This statement arises from the need to protect the safety and well-being of vulnerable seriously ill people with their families from low-quality hospice care. This statement is primarily intended to be a resource to hospice physicians in negotiating employment agreements and justifying staffing and programmatic resources necessary to perform their jobs well. This statement may also serve as a resource and reference for patient advocacy groups, hospice industry leaders, health services oversight organizations, accountability agencies, and legislatures in efforts to ensure the safety, quality, and reliability of hospice care in the United States. [ABSTRACT FROM AUTHOR]

Copyright of Business Consultant / Poslovni Konsultant is the property of FINconsult Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Writing is challenging in second language and its test construction is rather problematic. The present study is aimed to offer an overview of the fundamental considerations in the test construction in English language teaching. The significance of test validity, test reliability, task interactiveness, test attentiveness, test impact, and test practicality have been employed to improve educational practices. The researcher has considered the validity and reliability as severe concerns for the issues in question and the review has been advanced to add to the understanding of the former's value in designing a writing test. Desktop reach formed the base of this research. The search confirms that the aforementioned characteristics are central to the design. This confirms with the research findings available in the literature of teaching and testing. [ABSTRACT FROM AUTHOR]

There is a growing body of global research demonstrating the significance of mental health to individuals' overall happiness and productivity. The research evidence has encouraged governmental agencies in the United Arab Emirates (UAE) to divert more attention toward the provision and development of mental health services. As the sector grows, one of the first issues of concern is the adherence to a unified set of ethics of practice. The purpose of this paper is to present and discuss the existing ethical codes of conduct relevant to the mental health profession in the unique context of the UAE. Specifically, this discussion will focus on the interaction of cultural factors with the ethical standards of confidentiality, informed consent, and multiple relationships. This paper provides an initial reference for researchers and practitioners to explore regional issues of ethical standards in mental health services. [ABSTRACT FROM AUTHOR]

Copyright of Der Schmerz is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

According to the antiascetic hypothesis, religiosity should be strongly related to behaviors that violate ascetic standards (getting drunk and using marijuana), but only weakly related to behaviors that violate social standards (violence and stealing). Using the second wave of the National Study of Youth and Religion, I tested the antiascetic hypothesis using a question about the most important basis for deciding what is morally right or wrong. Contrary to the antiascetic hypothesis, individuals who believe that God's law is the most important for deciding what is morally right or wrong, compared to those who believe that society is the most important, are not less likely to get drunk or use marijuana. Furthermore, for getting drunk and marijuana use, differences in behavior are not the result of different ethical standards (ascetic or social), but rather differences in the willingness to uphold those standards (is it OK to break moral rules). [ABSTRACT FROM AUTHOR]

This paper provides an overview of growing menace of corporate governance failures in India. It has also analysed the concept of conflicts of interest and their adverse impact on level of corporate governance in Indian companies. There are different reasons in corporate governance failure like weak governing board, avoidance of regulatory compliance, avoidance of signalling system, behavioural problems, lack of transparency, problem of accountability, absence of risk management strategies. In Indian context, institutions of gatekeepers' concept are getting popularity in ensuring compliance mechanism by corporates. These gatekeepers are auditors, proxy advisory firms, rating agencies, whistleblowers, and shareholders activist. These gatekeepers also help in deterring publicly held companies from avoiding regulatory compliance and disclosures. Despite of companies Act, 2013, SEBI Guidelines 2015 and other regulatory mechanism, corporate governance failures exist in the system. It is unfortunate that many cases of corporate governance failures are reported to regulatory authorities from time to time. To control governance failure, companies can take steps to address weaknesses and strengthen their governance structures. This includes enhancing transparency and accountability, establishing effective controls, effective compliance and risk management processes. Companies are also required to ensure that the governing board is independent, diverse, and possesses the necessary expertise to provide effective leadership and oversight. Besides, some suggestions have also been given in the paper to solve the problem of governance failure. The paper aims to provide an overall picture of present scenario of corporate governance failure. It also tries to find out the various reasons for the failure of concept of corporate governance in India. It also presents suggestive framework to make the corporate governance more effective and viable. [ABSTRACT FROM AUTHOR]

Copyright of Pro Futuro is the property of University of Debrecen and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Miscreants, in the form of deviants and dark personalities, impact organizations more than we realize. Most management instruction on ethics issues focuses on helping students to understand how to evaluate difficult situations, make ethical decisions, and engage in ethical actions. While this approach works well for the individual decision maker, it fails to help students learn how to anticipate and proactively prevent the unethical actions of others. Using ethical codes as a backdrop, “Thinking Like a Bad Guy” is a provocative classroom activity to elicit critical and creative thinking among business students. The goal of this exercise is to facilitate student learning so they can anticipate the behaviors of bad actors and alter organizational processes and procedures to mitigate the ability of others to violate organizational ethical standards. [ABSTRACT FROM AUTHOR]

Copyright of Tesla Revista Científica is the property of Puerto Madero Editorial Academica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the conditions of modern dynamic globalization processes the need to apply uniform, internationally recognized principles and requirements for professional ethics of accountants and auditors in a global plan is increasingly growing. This requires an increasing convergence of ethical standards in this area applied in the individual countries around the world. The Republic of Bulgaria follows global trends in the processes of introduction and application of high-quality international ethical standards in the sphere of accounting and auditing activities. The primary goal of the paper is to explore the fundamental ethical principles and requirements in the accounting and auditing activities in Bulgaria in the modern conditions. It examines the role and importance of the international ethical standards for professional accountants and auditors in the context of economic globalization. These standards are a result of global efforts for summarizing the world experience in the area of accounting and auditing ethics, of existing basic ethical values in different countries and the common issues of ethical nature for accounting and auditing practice in a global aspect. Based on the results of the research, the conclusions are made about the important advantages and benefits of implementation of globally recognized ethical principles and requirements in accounting and auditing profession. The working methodology of the study of the problems in the paper is based on the methods of observation, comparison, analogy, analysis, synthesis, induction and deduction. The application of the historical-logical and normative approaches and the method of comparative analysis are of essential significance for achieving the primary goal of the research and for substantiating its results. The paper emphasizes the functions of the ethical principles in the field of accounting and auditing activities. Four basic functions of these principles are highlighted – informative, regulatory, evaluative and forming. The informative function is related to the consideration of the ethical principles as a source of information for system of professional ethical values that are required to be observed in accounting and auditing activities. The regulatory function is expressed in the purpose of ethical principles for regulation of the professional behavior of accountants and auditors through tools of the moral regulator. The evaluative function of the ethical principles is realized through their use in accounting and auditing practice as criteria for assessment of the activities of accountants and auditors from the point of view of ethics. With the forming function the ethical principles provide the formation of specific values, beliefs and qualities that support the professional activities of accountants and auditors and the making of correct decisions regarding arising ethical problems. [ABSTRACT FROM AUTHOR]

'Ethical infrastructure' is considered as one of the tools for ensuring that public officials declare their assets and comply with ethical standards in different countries across the globe. This is even more important in developing countries where corruption is perceived to be a major threat to development. Despite this recognition, most countries especially in the developing world suffer from ineffective assets declaration by public officials and a lack of compliance to ethical standards. A similar situation is repored in Tanzania where lack of compliance with ethical standards and assets declaration has been the order of the day despite the establishment of ethics infrastructure. This article examines existing ethics infrastructure in the public service and establishes the reason for the noncompliance of public officials to the existing ethics infrastructure in assets declaration. This paper, is a desk review of concept, theory and empirics of assets declaration and assets infrastructure across the globe and Tanzania in particular and the review includes the analysis of rules, regulations and guidelines which constitutes ethics infrastructure and govern assets declaration in Tanzania. The findings of the review indicate that ethics infrastructure is a foundation for assets declaration but the actual implementation depends on the government's will and the strength of the enforcement mechanism. The government needs to increase the autonomy and resources for enforcing authority and transparency in assets declaration and provide ethical training to public officials. [ABSTRACT FROM AUTHOR]

The purpose of the study was to present and assess the development of the concept of social responsibility in dairy co-operatives in Poland. Nowadays, the development of enterprises with adequate impact on the natural environment is an element of Corporate Social Responsibility (CSR), in which three goals must be reconciled: economic, environmental and social. More and more good practices, often innovative, are appearing, which shape the competitive advantage of Polish companies on the market. The subject of the study were co-operatives in the dairy sector. The questionnaire was implemented in enterprises involved in milk purchasing and processing, which in 2020 achieved revenues from the sales of products at a level of at least PLN 15 million. The concept of Corporate Social Responsibility and areas of its implementation in selected dairy co-operatives have been indicated. A list of elements and areas considered important in the approach to sustainable development was presented. It was found that not all the surveyed enterprises implemented all the elements recognised as components of Corporate Social Responsibility to the same extent. In all the studied cooperatives, safety standards, the high quality of products, transport and logistics were indicated as the most significant in the area considered important in the approach to sustainable development. On the other hand, the activities undertaken within the framework of corporate social responsibility in most of the studied cooperatives concerned the use of fair market practices and activities for the benefit of local communities. The research also showed that the approach to CSR was not influenced by the size of the enterprise, measured by the value of product sales.

The academic study and the applied use of agent-based modelling of social processes has matured considerably over the last thirty years. The time is now right to engage seriously with the ethics and responsible practice of agent-based social simulation. In this paper, we first outline the many reasons why it is appropriate to explore an ethics of agent-based modelling and how ethical issues arise in its practice and organisation. We go on to discuss different approaches to standardisation as a way of supporting responsible practice. Some of the main conclusions are organised as provisions in a draft code of ethics. We intend for this draft to be further developed by the community before being adopted by individuals and groups within the field informally or formally. [ABSTRACT FROM AUTHOR]

The discovery of bone morphogenetic proteins (BMPs) inspired hope for the successful treatment of bone disorders, but side effects worsening the clinical effects were eventually observed. BMPs exert a synergistic effect, stimulating osteogenesis; however, predicting the best composition of growth factors for use in humans is difficult. Chondrocytes present within the growth plate produce growth factors stored in calcified cartilage adhering to metaphysis. These factors stimulate initial bone formation in metaphysis. We have previously determined the growth factors present in bovine calcified cartilage and produced by rat epiphyseal chondrocytes. The results suggest that growth factors stimulating physiological ossification are species dependent. The collection of human calcified cartilage for growth factors determination does not appear feasible, but chondrocytes for mRNA determination could be obtained. Their collection from young recipients, in view of the Academy of Medical Royal Colleges Recommendation, would be ethical. The authors of this review do not have facilities to conduct such a study and can only appeal to competent institutions to undertake the task. The results could help to formulate a better recipe for the stimulation of bone formation and improve clinical results. [ABSTRACT FROM AUTHOR]

Little publicity is given in mathematics to journal organization and maintaining correctness of the literature. However, worrisome policies of editorial handling and peer review are exercised in mathematical academia. They originate both from modern trends (like automatization) and from a traditionally and widely spread complacent and idle attitude in academic circuits. This article displays such policies on the basis of specific instances and the reaction these practices lead to when issues about correctness of published mathematics are raised. It is drawn on concrete cases, which are crucial to understanding the cause of problems, and hence also possible approaches to solutions. [ABSTRACT FROM AUTHOR]

The emergence of gene editing technologies like CRISPR-Cas9 has revolutionized health and food safety, necessitating robust international standards. This Science & Society examines how these advances have shaped global regulatory frameworks, ethical standards, and international collaborations, emphasizing the need for cohesive and ethical applications across various sectors., Competing Interests: Declaration of interests No interests are declared., (Copyright © 2024 Elsevier Ltd. All rights reserved.)

The article focuses on the ethical issues of distance learning as a challenge faced by education during the COVID-19 pandemic. The author considers the moral and value aspects of distance learning at different levels - from problems of an international nature to individual communication between teacher and student. The range of problems related to the ethical component of distance learning is quite wide: digital inequality, digital literacy, pedagogical relations between "digital aborigines" and "digital immigrants", features of the use of digital material, etc. The author demonstrates the ambiguity of the problems that arose in the era of the pandemic. Thus, on the one hand, distance education requires a complete transition to digital format, on the other - both sides of the educational process are not ready for this format, because they do not have the necessary technical knowledge. Ethical issues are often financially related, such as addressing digital inequality or digital literacy. The article emphasizes that the digitalization of education requires a high level of responsibility and trust from all participants in the educational process. The most important condition of ethical behavior is awareness of digital etiquette and the effectiveness of penalties for its violation or incentives for its observance: compliance with ethical standards is a fundamental condition for success in the format of distance learning. At the same time, this requires first of all the development of distance learning principles and a corresponding code of ethics at the level of a specific educational institution.