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In the article the problem of spirituality in economic activity, there is an emphasis on the moral and ethical aspect of the economy, and economic culture. The definition of spirituality as the quality of the soul, as the main characteristic of the culture. Considered philosophical views on the culture of the person, the economy, the principal aspects of the theories of needs.

This paper is a review of the 18th National Ethics Conference that took place in November 2022 and was organized by the Department of Ethical Studies of the Institute of Philosophy and Sociology of the Bulgarian Academy of Sciences. The aim of this review is to give publicity to the event by informing of the thematic panels, the titles of the reports and the names of the researchers who participated.

The modern liberal is still inclined to inquire into the moral and ethical stature of nations in the manner of the eighteenth-century social critic who presupposed the rationalism of individuals and the progress of society. Such questions do not have much meaning in the relativized world of contemporary man. America's standing among the nations of the world is an endlessly varied equation determined by time, accident, and circumstance, but, in the long run, most affected by her standing as the foremost national power with the most highly developed scientific-technical plant in the world. Nationalism is the primary source of the internal and external problems of contemporary societies and is fraught with great risks when scientific-technical competition occurs in its framework. America tends always to act to preserve the international status quo, a tendency which is not only futile in the long run, but which also tends to prevent the development of a world community and the reconstruction of local society which could turn scientific-technical developments to positive account.

Despite the main attention being given within the economic activity to the issues of efficiency and competitiveness, one shouldn't oversee the ethical aspects of business and economic policy. Quite important are also the matters of truth and false in economic research. Several phenomena and processes - subsidies, dumping, weapons trading, fiscal system and policy - do have also their moral dimension, not just the economic one. Hence, the issues of ethics should be considered and discussed in a wider context. From this perspective there is still a lot to be done, especially in the countries with weak market institutions and relatively lower quality of market culture, including post-socialist countries in transition to market system.

These considerations of civilizational and ethical aspects of environmental safety start by a reference to the conceptual determination of this safety, and its foundation on a conception of the Planet Earth as a political and geological space, originating in the development of life forms. In this sense, the author understands the structures of the Earth's ecosystem, its unity, and the disruption of this unity with consequences for its survival and the survival of the human civilization itself. In the context of this approach, the author points to the need to preserve the environmental safety from the standpoint of equality and justice, stressing that justice is a legal category, especially when it is associated with the laws of nature, laws which are also associated with man as a natural being.