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Nowadays we observe the popularization of codes addressed to various social groups. It is reasonable to search for answers to questions about the conditions of their construction and the possibility of their practical use. This article presents a critical review of the literature in the field of positions specifically related to the issue of codification of professional ethics. In the first place the importance attributed to the concept of an ethical code and basic ethical positions are discussed. The rest of the paper contains an analysis of the supporters and opponents of codification standards arguments.

This book explores the issue of development-induced population displacement from the point of view of development studies and development ethics. Based on an ethical approach, specifies the measures to minimize the problems of displaced persons and strengthening their participation as a beneficiaries of development projects. The book combines a thorough examination of the most important causes of involuntary population resettlement with numerous references to ethical and social aspects of this problem. Ethical considerations have become a starting point for the analysis of the decision-making process in the most spectacular cases of development-induced displacement and resettlement, associated, inter alia, with the construction of the Sardar Sarovar Project on the Narmada River, and the Kariba Dam on the Zambezi River. In addition to the groundbreaking theoretical approach to the problem, the significant advantage of the book is to draw attention to the lesser-known causes of displacement and notable historical considerations. The interdisciplinary nature of the study is reflected in the application of ethical approach as a point of reference for considerations on the basis of development studies, decision-making mechanisms and legal framework for resettlement planning, defining the responsibilities and the nature of the displaced (DIDPs) and affected (PAPs) communities (rights-based approach).

This study investigates the contribution of Islamic banks and Islamic windows to the growth of the Nigerian economy. Data were obtained using structured questionnaires. 379 copies of questionnaires were administered based on the sample size obtained via the use of Taro Yamane formula. 367 questionnaires were successfully retrieved. Variables such as deposit activities, loan activities, and perception of bank employees were also adopted as explanatory or independent variable and dependent variable respectively. To support the study hypothesis were also formulated. For the analysis, measures of central tendency (tables, frequency and percentages) and inferential statistics (Logit Regression) were used. The result revealed that the variables (i.e. deposit and loan activities) have a positive impact on the growth of Nigeria's economy because the probability values of the variables (P=0.003 and 0.019) were less than alpha (α =0.05) level of significance. In other words, this implies that Islamic banks and windows have largely supported private consumption, business investments of its customers, aid government spending via sharia bonds (sukuk) to fund developmental projects of its customers. The study concludes that Islamic banks and windows have contributed towards the growth of the Nigeria's economy. Furthermore, the study recommends that there is need for creating the necessary legal framework to ensure its smooth operations, intensify efforts on creating public awareness, rolling out more sharia compliant products that can take care of the peculiarities that exist in business environment and training and retraining of staff on effective Islamic banking.

The popularisation of code elaboration addressed to various social groups is one of the features of the modern world. However, among researchers of this phenomenon a full consensus on the moral validity and usefulness of this activity does not exist. The article closely reviews the literature with regard to the reasons for the creation of a moderate position on the codification of ethical standards. The essay brings closer the main concepts of ethical codes and positions for their adoption and rejection. Attention is paid to ways of increasing the effectiveness of codes and the ethical decision-making procedure in a manner that undermines supporters and opponents of codification approaches.

W gospodarce rynkowej podstawowym zadaniem instytucji państwowych jest ograniczenie niepewności przez wyznaczanie ram wpływających na podejmowanie działań i decyzji wszystkich podmiotów. Od efektywności instytucji, przyjętego przez nie systemu działania oraz jego spójności, zależy skuteczność realizacji wyznaczonych strategii i planów społeczno-gospodarczych. Nieskuteczne i nieetycznie działające instytucje mogą wywoływać narastanie zjawisk patologicznych i nie pozwolić z jednej strony na swobodny, bez narzucania niepotrzebnych ograniczeń rozwój wszystkich podmiotów w gospodarce, z drugiej natomiast – doprowadzić do sytuacji, w której odsłonią się niekontrolowane objawy zwierzęcej natury, skłaniające do nieracjonalnych, nazbyt ryzykownych czy wręcz szkodliwych zachowań. Wywołuje to potrzebę wypracowania przez państwo mechanizmów, które godziłyby wymogi efektywności ekonomicznej, społecznej i politycznej z jednoczesnym uszanowaniem norm etycznych. Celem opracowania jest wykazanie, że kwestie powiązań pomiędzy etycznie postępującymi reprezentantami instytucji państwowych a etycznym postępowaniem przedstawicieli biznesu są niedostatecznie dostrzegane i doceniane oraz że wprowadzenie systemu etycznego, złożonego z ocen obiektywnych, implikuje w efekcie etyczną samoregulację podmiotów społeczno-gospodarczych i rozwój ekonomiczny państwa. ; In a market economy, the main task of state institutions is to reduce uncertainty by setting frameworks that affect actions and decisions of all the actors in the market. The effectiveness of the implementation of socio-economic strategies and plans depends on the efficiency of the system adopted and its coherence. Ineffective and unethical institutions may lead to an accumulation of pathological phenomena. On the one hand they hinder the free, and not unreasonably restricted, development of all actors in the market, and on the other hand they may lead to a situation in which the uncontrollable symptoms of 'animal instinct' will come into play, provoking irrational, too risky or even harmful behaviours. This in turn raises the need to develop state mechanisms that reconcile the requirements of economic, social and political efficiency whilst at the same time respecting ethical standards. The aim of the study presented in this article was to demonstratethat the correlation between ethically acting of representatives of state institutions and the ethical behaviour of business representatives is not sufficiently recognised and appreciated, and that the introduction of a system of ethics, consisting of objective assessments, implies the ethical selfregulation of socio-economic entities and of the economic development of the state.

Today we observe popularization of elaboration of codes addressed to various social groups. However, it is reasonable to search for answers to questions about conditions of their design and possibilities of their practical use. This article aims to provide a critical review of the literature in the field of opinions specifically related to the issue of codification professional ethics. Article first describes meanings attributed to the concept of a code of ethics and basic ethical positions. Next review leads to a discussion on supporters and opponents arguments on codification standards.

"Monografia stanowi zbiór wybranych tekstów Autorki z lat 2005-2019 dotyczących szeroko rozumianej pracy i polityki w kontekście etycznym. Zagadnienia te rozpatrywane są z perspektywy normatywnej - z punktu widzenia określonego, społecznego, w tym ekonomicznego, ładu aksjonormatywnego. Ważną kwestią są zmiany, jakie zachodzą w obszarze pracy i jej stosunków oraz w sposobie funkcjonowania współczesnych demokracji pod wpływem rozwoju technologii cyfrowych. Głównymi adresatami tej publikacji są: przedstawiciele nauk społecznych, ekonomicznych i politologicznych, a także studenci, organizatorzy życia gospodarczego i politycy. Książka z pewnością zainteresuje również szersze grono Czytelników, dla których problemy oraz przemiany współczesnej pracy i polityki są interesujące i ważne."--

Government Internal Auditor Apparatus (GIAA), as a professional organization of government internal auditors, consists of Indonesia's National Government Internal Auditor (BPKP) and Inspectorate on the level of local government and has a very important role in creating clean, fair, transparent, and accountable governance. Nevertheless, in running its responsibilities and functions, GIAA often faces audit conflicts that lead to a dilemma situation. The audit conflict will become an ethical dilemma when GIAA faces ethical and unethical choices that determine an auditor's decision-making (Windsor et al., 1995). GIAA as a professional organization is required to be able to make appropriate conclusion from the audit findings based on the applicable code of ethics in the constitution and profession. Ethical decision is a publicly acceptable conclusion, both legally and morally ( Jones, 1991; Trevino, 1986). Several previous studies suggest that there are significant individual and situational factors that influence a person in making decisions ethically (Trevino, 1986). The individual factor that influences one's determination in facing ethical dilemmas is spiritual and ethical orientation, whereas the situational factor that supports in ethical decision-making is personal ethical judgment. Based on the aforementioned explanation, this study aims to examine the effect of ethical orientation on ethical decision, either directly or through ethical judgement at GIAA of Financial and Development Supervisory Board (BPKP) and Inspectorate East Java Local Government. Test results show that ethical orientation has a significant positive effect on ethical decision; ethical orientation has a significant positive effect on ethical judgment; ethical judgment has a significant positive effect on ethical decision; and ethical judgment mediates the relationship between ethical orientation and ethical decision.