Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 12

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
EN
S. Kierkegaard believed that there were three different forms of life and called them the aesthetic stage, the ethical stage, and the religious stage. L. Kohlberg’s theory of moral development divides individuals on the basis of their moral development into six stages, two at the pre-conventional level, two at the conventional level and two at the post-conventional level. This theory shows progress from strong addiction and submission to outside influences and never ending inner struggle to overcome crisises in order to achieve moral autonomy. In the light of cross-cultural comparison there is only partial support for a relationship between level of moral judgment (based on Kohlberg’s theory of moral development) and ethical decision-making. Data collected from Malaysian and New Zeland business students provided evidence that the relationship between subject’s level of moral judgment and their ethical intentions occurred in only three of six instances. The absence of a consistent empirical relationship between level of moral judgment, ethical intentions and culture suggests that the number of other factors may influence an individual’s ethical behavior.
Prakseologia
|
2010
|
issue 150
145-155
EN
The article analyses contemporary tendencies in managing organizations from the point of view their relations to financial crisis. It shows the parallel between description of individual levels and stages of moral development to those of organizations and presents a non stage based explanation of individual moral decisions related to management. The author refers to the example of bank, its employees and management, in purpose to prove that the tendencies which were introduced into everyday practice last years were leading to low moral standards of banks management. The L. Kohlberg’s cognitive theory of moral development and A. B. Carroll’s theory of differentiating role of the intentions were used to highlight the organizational management practices.
PL
Artykuł koncentruje się wokół problematyki wpływu wartości kultury religijnej na kulturę organizacyjną. Przyjęto w zgodzie z istniejącą literaturą, że kultura organizacyjna może być analizowana jako zmienna niezależna, zmienna zależna oraz metafora rdzenna. W pracy zastosowano zintegrowany model obejmujący trzy wymienione podejścia epistemologiczne. Jednakże do ukazania oddziaływania wartości kultury religijnej wybrano podejście do kultury jako zmiennej niezależnej. W artykule poruszono kwestie kulturowego wymiaru religii oraz zaprezentowano stanowiska dotyczące do roli religii w miejscu pracy. Stworzono również model kultury organizacyjnej uwzględniający drogi, którymi następować może oddziaływanie religii na jej kształt przy założeniu, że jest ona zmienną niezależną.
XX
Based on a review of articles and other published research works, this paper examines the influence of religion on organizational culture. The most important findings of this work concern the vital role religion plays for the firm. The paper examines religion’s influence on organizational culture, which is considered as an independent variable. It proposes the integrated model of organizational culture enriched by the channel by which religion enters the organization´s set of values and norms. The paper consists of the following parts: the analysis of the role of religion in an organization in the light of hitherto research, cultural dimensions of religion, analytical approaches to organizational culture, the integrated model of organizational culture enhanced by the aspect of religion.
4
Publication available in full text mode
Content available

Kultura a systemy finansowe

100%
Prakseologia
|
2013
|
issue 154
171-185
EN
In the modern economy, financial systems are vital to the allocation of financial resources. These systems help direct indivudals’ savings to the corporate sector and allocate investment funds among companies. Countries vary in the structure of these financial systems. In some financial systems, the stock exchange dominates, while in others, banks are the most important. What influences diversity in financial system structure? A key factor might be national culture. In order to assess the impact of culture on accounting patterns, it is important to consider the structure of culture and its dimensions. I apply the classification of cultures proposed by G. Hofstede – despite the criticism it received over the years. Cultural value dimensions with a relation to accounting values are as follows: Individualism, Power Distance, and Uncertainty Avoidance. The article also employs S.J. Gray’s theory of cultural relevance. According to Gray, societal values aff ect accounting practices in two ways: indirectly, through their influence on institutional consequences, and directly, through their influence on accounting values such as professionalism versus statutory control, uniformity versus fl exibility, conservatism versus optimism, and secrecy versus transparency. Th e article has implications for those who are responsible for corporate governance codes. It suggests that there is no uniform financial system; the influence of culture and the institutional envoronment are factors which should be taken into account when making any decision in the sphere of accounting.
EN
The article presents relationship between gendre of societal culture and sustainability. The both factors correlate – more masculin given culture is less care of sustaiability it takes. The concept of double role of every person – as consumer and citizen – is also presented in the paper. Being consumer means first of all the fullfilment of needs of every individual person, being citizen means achieving societal goals first. Sustainability seems to be strongly connected with the role of citizen. Therefore creating more suatainable attitudes of consumers depends on developing consumer citizenship society.
Prakseologia
|
2005
|
issue 145
159-169
EN
Nowadays each society as never before in the history is determined by knowledge. The development of every country depends to certain extent on ability to generate and to absorb knowledge. These both activities are always strongly conditioned by societal culture. In the paper the author presented issues of learning and teaching forms and styles strictly connected with used cultural methods of gaining and transfer knowledge.
7
100%
Prakseologia
|
2011
|
issue 151
197-208
EN
The main objective of the paper is to shed the limelight on the issue of cultural conditioning of the changes and implementing strategies depending on levels of cultural dimensions such as power distance, individualism and uncertainty avoidance. The necessity to implement the innovations in management coming from the financial crisis, referred to in English literature as the man-made crisis, is the result of the orientation undertaken by companies- mainly for profits- before the crisis began. The purpose of the article is also to determine the cultural factors enabling any company operating in the particular cultural environment to enter the path leading to more socially responsible management.
PL
Background. The framework of this study is guided by “organizational culture”, which directs the way people behave in an organization. Culture, together with religion is considered to be an influential source of basic cultural assumptions, cultural values and artifacts reflected in organizational culture. Research aims. This paper explores the relationship between culture, religion and the culture of an organization at the level of basic assumptions. The research hypothesis is that religion, which is considered a factor of culture and is operationalized by cultural dimensions such as: individualism/collectivism, power distance, uncertainty avoidance and masculinity/femininity affects the level of basic assumptions of organizational culture. The main objective of the paper is to build the model of organizational culture on the level of basic assumptions and test this model by two-fold verification in companies operating in different religious environments. Methodology. The scope of the research is the organizational culture of two companies performing in Podlasie region. The method used in the research is comparative case study built on quantitative research techniques. Those techniques embrace two kinds of questionnaires addressed to the employees of both studied organizations. Key findings. The study shows that cultural dimensions could be used to explore religion’s influence (Catholic and Orthodox) on an organizational culture. 
EN
Corporate Social Responsibility (CSR) is a complex concept which embraces three organizational logics: economical, social and environmental. ADAMPOL, a Polish firm operating in Podlasie region, serves as an example of a company which declares in its documents (like the CSR report) that it has balanced CSR logics. The study contributes with insights to the organizational management of potentially opposing logics in CSR. Managing contradictions of CSR is an ongoing challenge and accomplishment influencing whether ethical, social and business logics collide or reinforce each other. The study shows - on the basis of research findings of a Danish frontrunner firm DanCo - that when ethics are framed as means to economic ends, some social responsibilities have a tendency to be disregarded in practice.
EN
In management theory and business practice the dealing with a diverse workforce has played a leading role in recent years. In a globalizing economy companies recognized potential benefits of a multicultural workforce and tried to create more inclusive work environments. Unfortunately many of them have been disappointed with the results they achieved. The reason for this is that too little attention has been paid for the norms, values and behaviors involved. Given the fact that diversity is essentially about cultural norms and values, appropriate reflection work becomes a fundamental task to create a truly inclusive work environment where people coming out from diverse backgrounds feel respected and recognized. The paper focus on the challenge of building an inclusive diversity culture showing that a “culture of inclusion” has to be built on solid grounds. It shed light on the process of developing such a culture in CISCO corporation which serves as an example of a good practice in this respect.
PL
Spółdzielnie są zrzeszeniami osób, które łączą swoje kapitały i tworzą przedsiębiorstwa. Ponad 170-letnia historia ruchu spółdzielczego pokazuje, że można mówić o spółdzielczym paradygmacie rozwoju. Jego podstawą jest własność prywatna i rynkowa alokacja zasobów, demokratyzm zarządzania, otwartość i tolerancja. Ważną składową spółdzielczego wzorca rozwoju jest ścisłe powiązanie z regionem. Lokalność przywiązuje członków, ich cele i kapitał do konkretnego miejsca na ziemi w wyniku czego nie ma spekulacji i pogoni za zyskiem gdzie indziej. Spółdzielnie jako zrzeszenia ludzi prowadzących wspólnie i w oparciu o własne zasoby przedsiębiorstwa realizują cele swoich członków. Jednym z takich celów jest godna praca i życie w bezpiecznym środowisku społecznym i przyrodniczym. Dlatego można uznać, że spółdzielnie w każdym swoim działaniu wdrażają rozwój zrównoważony we wszystkich jego aspektach: społecznym, ekonomicznym i środowiskowym. Potwierdzają to inicjatywy realizowane przez spółdzielnie z całego świata, które swoje działania odnoszą do konkretnych celów zrównoważonego rozwoju 2030. Celem artykułu jest zwrócenie uwagi na spółdzielczość jako ważny obszar społecznie odpowiedzialnej przedsiębiorczości oraz wykazanie, że spółdzielczość można uznać za sprawdzony sposób realizacji celów zrównoważonego rozwoju. Artykuł ma charakter teoretyczno-badawczy. Dokonano w nim przeglądu literatury dotyczącej rozwoju zrównoważonego i społecznej odpowiedzialności biznesu oraz zbadano spółdzielcze inicjatywy w ramach celów rozwoju zrównoważonego zaprezentowane na interaktywnej platformie „Coops for 2030”. Artykuł rozpoczyna spojrzenie na CSR w perspektywie istniejącej teorii i praktyki oraz jej miejsce w rozwoju zrównoważonym. Następnie prześledzono ewolucję celów zrównoważonego rozwoju. W dalszej części przedstawiona została społeczna odpowiedzialność spółdzielni oraz realizacja przez nie celów zrównoważonego rozwoju. Artykuł kończą refleksje o tym, że potencjał spółdzielni jako formy ludzkiego działania prowadzącego do osiągnięcia wspólnych celów, w tym celów zrównoważonego rozwoju, jest również w XXI wieku aktualny i możliwy do zrealizowania.
EN
Cooperatives are associations of people who combine their capital and create businesses. More than 170-year history of the cooperative movement shows that it is possible to speak of cooperative development paradigm. It is based on private property and market allocation of resources, democracy of governance, openness and tolerance. An important component of the cooperative model of development is closely linked with a region. Locality attaches members, their goals and capital to their place on the ground. There is no speculation and the pursuit of profit elsewhere. Therefore it can be concluded that cooperatives in all their activities are guided by CSR and implement sustainable development. This is confirmed by initiatives of cooperatives from around the world exhibited at the online platform launched by the ICA „Coops for 2030”. On that display, cooperatives’ actions relate to specific sustainable development goals pointed to horizon of year 2030. Cooperatives create a better world of civil society. The article attempts to show that cooperatives can be considered as proven way to the objective of sustainable development. Cooperative development paradigm is parallel to the paradigm of sustainable development and CSR. This article is of theoretical and research character. Authors have used in this article the literature review and examined cooperative initiatives in the framework of the sustainable development of an interactive platform „Coops for 2030”. The article begins a new approach to the CSR from the critical perspective and it forecasts changes to this concept. Then authors traced the evolution of sustainable development goals. In the next part is presented the social responsibility of the cooperative and the implementation of the goals of sustainable development. The article ends with reflection that the cooperatives as a form of human activity also in XXI century have the potential to achieve common goals, including the goals of sustainable development.
PL
Tło badań. Historia przedsiębiorstw spółdzielczych w Polsce sięga połowy XIX wieku. Pomimo długiej historii, po przekształceniu gospodarki centralnej w gospodarkę wolnorynkową branża spółdzielcza w Polsce drastycznie się kurczy, podczas gdy w gospodarkach rynkowych model biznesowy spółdzielni to alternatywa dla konsumpcji i produkcji. „Wolny wybór” rynku oznacza, ze jest na nim miejsce dla wszystkich. Cel artykułu. Celem artykułu jest analiza przedsiębiorstw opartych na spółdzielczym i komercyjnym modelu biznesowym pod kątem ich wyników ekonomicznych i funkcji społecznych na polskim rynku. Metody. Artykuł ma charakter teoretyczno-empiryczny. Część teoretyczna zawiera przegląd modeli biznesowych przedsiębiorstw spółdzielczych i komercyjnych. Część empiryczna składa się z realizacji dwóch kroków badawczych, uwzględniających dwa niezależne elementy. Badanie oparto na metodzie analizy sprawozdań finansowych dostępnych na stronach internetowych Ministerstwa Finansów oraz Krajowego Rejestru Sądowego. Wykorzystano MS Excel 2016 oraz aplikacje do tworzenia i odczytywania raportów finansowych przez e-KRS. Wnioski i wartość dodana. Wyniki pierwszego etapu badania potwierdziły przydatność rankingów największych płatników w porównaniu do wyników ekonomicznych przedsiębiorstw opartych na modelu biznesu spółdzielczego (CBM) i modelu biznesu komercyjnego. Wyniki drugiego etapu badania empirycznego wykazały, że zastosowanie kryterium wartości dodanej w CBM pozwoliło na określenie stopnia ich użyteczności społecznej. Wyniki ekonomiczne wybranych przedsiębiorstw opartych na modelu CBM okazały się zbliżone do wyników komercyjnego modelu biznesowego, ale wyższe pod względem użyteczności społecznej. Obecność spółdzielni wśród największej grupy podatników w Polsce potwierdza ich wyniki ekonomiczne. Użyteczność społeczna została potwierdzona przez strukturę podziału wartości dodanej brutto (WDB), która obejmowała m.in. udział członków, pracowników, budżety lokalne i budżet rządowy. Badania prowadzone w Polsce objęły spółdzielnie działające tylko w jednym kraju. Dlatego na wyniki może mieć wpływ czynnik kulturowy.
EN
Research background. The history of cooperative enterprises in Poland dates to the middle of XIX century. Despite the long history after the transformation of the central economy into a free market economy the cooperative branch in Poland is drastically diminishing, while in market economies the cooperative business model is an alternative to consumption and production. The ''free choice'' of the market means there is room for everyone. Purpose of the article. The aim of the article is to analyze enterprises based on the cooperative and the commercial business models in terms of their economic results and their social functions on the Polish market. Methods. The article is of theoretical and empirical nature. The theoretical part includes the overview of the two business models. The empirical part consists of a study containing two independent elements. Both were based on the method of analyzing financial reports, available on the Polish Ministry of Finance and The National Court Register (Krajowy Rejestr Sądowy - KRS) websites. The MS Excel 2016 and applications for creating and reading financial reports by e-KRS were used. Findings & Value added. The results of the first empirical study have confirmed the usefulness of the biggest payer rankings in comparing the economic results of the enterprises based on cooperative business model (CBM) and commercial business model. The results of the second empirical study have shown that applying the criterion of value added in CBM allowed for determining the degree of their social utility. Economic results of the chosen enterprises based on the CBM model turned out to be similar to those of commercial business model but higher in terms of social utility. The presence of the cooperatives among the biggest taxpayer group in Poland confirms their economic results. Social utility was confirmed by gross value added (GVA) distribution structure, which included i.e. participation of members, employees, local budgets and governmental budget. The research, conducted in Poland, covered cooperatives operating only in one country. Therefore, the results may be affected by a cultural factor.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.