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EN
The aim of the paper is an attempt to show that the personalist economy – by referring to the idea of a person, containing and expressing all the dimensions of being human in relation to the world of people and things – provides the ability to integrate issues of ethics and economics. To achieve this goal, first, the concept of personalist economics will be presented. Then, ideas common for economics and the ethics of space, which can be a basis for integrating their issues, will be identified and characterized. Finally, the author tries to present the consequences which may result from such an integration, both for the economy as a science and as a practice of everyday life.
EN
In our world today, afflicted by wars between States, by conflict between groups within States, and by the scourge of terrorism, civilians constitute the ‘vast majority of casualties in situations of armed conflict’ (UN Security Council, Resolution 1894, 2009). Civilian victims of documented and un-documented armed conflicts and their destructive consequences run in the millions. An overwhelming majority of the dead, injured, disabled are civilians and damages caused by armed conflicts primarily affect the civilian infrastructure and the basic resources of subsistence of entire populations. Civilians today are in the line of fire not only as a side effect of war. Increasingly, they are becoming the prime and intentional targets of combatants and armed elements. ‘Political and military designs supersede basic respect for the dignity and rights of persons and communities’ (Migliore 2009) and civilians are becoming deliberate targets and means for achieving political or military gains. They are even being used as a human shield for armed advancement. The menace of civilian deaths in the line of fire is of utmost concern for all humanity, for all religions, and for Christianity. Among the foundational teachings on which the Catholic perspective to this important issue of placing civilians in the line of fire is based, we can identify three core beliefs: a) all human beings are equal in dignity and their life is sacred; b) the right and duty to defend the life and common good from unjust aggressors; c) the permanent validity of the moral law forbidding murder even in the context of armed conflicts. After considering these the paper studies some of the ways in which the Catholic Church responds to the situation of civilians caught in the line of fire.
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EN
The material subject of Catholic social science is man and his actions taken in the fields of politics, the economy and society. According to its rules each person should be engaged in building the world through the realization of his or her vocation. One kind of vocation might be leading people by acting in accordance with the Gospel and teachings of the Church. The most important values for the leader in this case would be: respect for human dignity and human rights, freedom, justice, the subsidiarity principle and cooperation due to creating the common good. The listed rules are realized by servant leadership, the idea functioning in the field of management that derives its origins from Christ’s speech: whosoever will be chief among you, let him be your servant (Mt 20:27).
EN
The theory of human capital is a vital common point of economics and social-economic ethics. In the economic literature there are two accounts of human capital. In the first account, the human capital is the human himself, as a creator of goods and services (A. Smith, J.S. Mill, T.W. Schultz). In the other account, the capital consists of the skills, abilities, knowledge, energy and health that the human possesses (D. Begg, J.B. Say, G.S. Becker). In economic ethics, human capital is profoundly analysed in relation to economic growth. However, the growth depends not only on the physical and mental health of businesspersons and employees, their education and professional skills, but also on their moral development. The category of human capital – although it remains quite trendy – gets interpreted in reductionist ways, i.e. in economic dimensions only, whereas the human factor in the economy should be extended to the category of moral capital. These days, the concept of moral capital begins to play a very serious role in the foundations of social sciences. The objectives of this paper are: to compare different theories of human capital, to emphasize the need for a comprehensive account of the subject, and to defend a thesis that moral capital resources support business efficiency.
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EN
The aim of the paper is to present the economic thoughts of John Calvin and his followers, referring to current issues, such as money lending, usury, or work. The latter, according to the famous thesis of Max Weber, received spiritual value by acting as a bridge between God's will and daily life. The hypothesis of this article differs somewhat from this conviction, assuming that the main economic elements of Calvinist thought have been the consequence of the release of temporal realities from the influence of the direct action of God, according to the protestant theology of the radical separation of nature and grace. Initiated by Protestantism, the dichotomy of nature and grace seems to have important consequences for economic thought. The salvific dimension of human fate remained in the hands of God, he depends entirely on its favour in connection with the dogma of predestination. In the earthly life, a human being was treated as a part of nature, his survival depended on skill and determination. in the struggle with nature, devoid of the grace of God, ruled by the law of necessity. Survival and a better life depended primarily on human labour and effort. The flourishing of economic life has resulted not only from the ethical role of work, but also from the fact that it was no longer inhibited by religious restrictions. Thus, modern man was born, more and more aware of his subjectivity, subordinating nature to himself building the human world in place of the natural world. Building a modern society and economy is part of the Protestant ethos of mastering nature.
EN
Undoubtedly, such factors as different cultural background affects ‘the shape’ of economy. The impact of cultural factors on the economy, as well as its specific fields (particularly accounting), has been studied by, among others, Mueller, Hofstede and Gray. Reflections on the topic were also conducted in Polish literature, although relatively late. One of the cultural factors is, beyond doubt, religion, forming some ethical attitudes through the transfer of certain values, which become a guide to individual actions, and exerting an obvious influence on the applicable standards in a society. The author does not pretend to consider the relations between religion and ethics, in the article only issues concerning possible to demonstrate influence of religious norms on accounting are raised. The aim is briefly to discuss the impact of Christianity, Islam and Confucianism on accounting systems and practices, based on literature studies. In conclusion, the question arises about the sense of the convergence of accounting standards, at least in the context of the current efforts undertaken in this field.
EN
There is an ongoing investigation by scholars of ethics and economics into whether human decision making and the resultant acts should be guided by rules and procedures or by judgment and discretion. Although each of these modes offers advantages and disadvantages to decision makers, they are by no means neutral in their effect on professional development. The paper presents an in-depth view of discretionary decisions using an Aristotelian-Thomistic framework. This is the first of the series of papers which focus on the application of realistic philosophical principles to ethical professional behaviour and decision making in daily practice. Results indicate that classical philosophical theories which use virtues and truth as indispensable components still may give rise to desirable and moral conduct among individuals who apply them.
EN
The paper refers to Michael Novak’s book The Spirit of Democratic Capitalism. In his book Novak advances, among others, the thesis that in the light of the encyclical Laborem Exercens, published by John Paul II (1981), one can speak about some converging elements of Catholic and liberal social thought, e.g.: the creativity of modern labour, which would reflect, however, in the two doctrines the theological symbols of the Creator and His creation. But this paper cools down the enthusiasm of Novak and in six analysed aspects seeks to show that, despite some convergence in the phraseology between “the spirit of democratic capitalism” and “the spirit of Christian ethics”, there extends between them an essential abyss, which is the result of basing each “spirit” on different models of ethics.
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