Suchergebnisse

The current financial crisis has a classic three-dimensional structure of responsibility. Creditor banks must ensure the money supply, aggregate demand for loans to households in debt, and monetary authorities (supervisors, governments). We consider it essential that the auditors' and any operator's responsibility extend not only to the economics of profits and losses but also to society, be it local, national, or global. As many banks are global operators, financial auditing must also have a global dimension. In the fourth year of the sub-prime crisis, auditors' responsibilities have shifted to a new dimension. In light of this, our presentation is mainly focused in the European Union's Green Paper titled, "The Audit Policy: Lessons from the Crisis." This report recommends more transparency and encourages a return to substantial survey. In it, auditors are exhorted to professional scepticism. It is necessary to enhance dialogue between auditors and banking regulatory authorities. Audit of European reform, however, may not be adequately effective in global markets, since international companies and global operators are not subject to it while outside the EU. As such, we will present examples of related legislation from overseas, particularly the now-completed inquiry report of the U.S. Congress. There is no doubt that responsibility for auditing companies has exceeded the corporate economic area and national boundaries. International economic performance and confidence in the wide international markets has begun to show the effects of new auditing policies. This presentation is about the content and quality challenges involved in changing auditors. The global economy is a global challenge to which all auditors must adjust if they are to do their job of strengthening and securing global markets. Keywords: CSR of banks, subprime crisis, auditing, EU Green Paper, overseas practice

International audience ; This article deals with the moral responsibility of information systems designers, in the context of professional use of these. In the exercise of this moral responsibility, economic and social dimensions will be specifically discussed here, in the sense that SI have an impact on the development and sustainability of organizations.The first part of this article is devoted to a state of the art on computer ethics. A second part presents our orientation (critical research) and our approach (which considers the SI as power devices), and concludes on the need to think an engineering of responsibility. In the third part, our contribution to this engineering is exposed in the form of a three-level model, which helps to reveal how a general vision and linked ethical values are gradually embodied in structuring principles, and binding standards. ; This article deals with the moral responsibility of information systems designers, in the context of professional use of these. In the exercise of this moral responsibility, economic and social dimensions will be specifically discussed here, in the sense that SI have an impact on the development and sustainability of organizations.The first part of this article is devoted to a state of the art on computer ethics. A second part presents our orientation (critical research) and our approach (which considers the SI as power devices), and concludes on the need to think an engineering of responsibility. In the third part, our contribution to this engineering is exposed in the form of a three-level model, which helps to reveal how a general vision and linked ethical values are gradually embodied in structuring principles, and binding standards.

International audience ; This article deals with the moral responsibility of information systems designers, in the context of professional use of these. In the exercise of this moral responsibility, economic and social dimensions will be specifically discussed here, in the sense that SI have an impact on the development and sustainability of organizations.The first part of this article is devoted to a state of the art on computer ethics. A second part presents our orientation (critical research) and our approach (which considers the SI as power devices), and concludes on the need to think an engineering of responsibility. In the third part, our contribution to this engineering is exposed in the form of a three-level model, which helps to reveal how a general vision and linked ethical values are gradually embodied in structuring principles, and binding standards. ; This article deals with the moral responsibility of information systems designers, in the context of professional use of these. In the exercise of this moral responsibility, economic and social dimensions will be specifically discussed here, in the sense that SI have an impact on the development and sustainability of organizations.The first part of this article is devoted to a state of the art on computer ethics. A second part presents our orientation (critical research) and our approach (which considers the SI as power devices), and concludes on the need to think an engineering of responsibility. In the third part, our contribution to this engineering is exposed in the form of a three-level model, which helps to reveal how a general vision and linked ethical values are gradually embodied in structuring principles, and binding standards.

Real estate crisis, financial crisis and economic crisis will necessarily bring about also a lifestyle crisis. It will be essential to adapt. Conception of sustainable progression was frequently understood (and still is understood) as permanently sustainable growth. Practically speaking it is impossible, limitations will necessarily come. The perception of a sustainable growth and a sustainable lifestyle level and wealth increase is not only philosophically unattainable. Financial crisis, followed by real estate and economic ones have effect on all economies and have a bold economical impact. The expected crisis consequences for the Czech Republic are stated in the number of fundamental area. Exercise of a crisis management is the way that can help. Actual today's problems, represented by the economic crisis which leaked through the United States of America virtually to all countries, and without any doubts to European Union countries too, Effects and consequences in the Czech Republic are analyzed in the article.

The fifth ABCDE-Europe was held in Paris, France, on May 15-16, 2003. The conference was co-organized by France's Agence française de développement (AfD), the Conseil d'Analyse Économique (CAE), and the World Bank. The theme of the conference was "Economic Integration and Social Responsibility." Topics covered in this volume include the impact of globalization and the effect of the policies of rich countries on developing ones, the protection of intellectual property, and the roles and responsibilities of the private sector. The Annual World Bank Conference on Development Economics (

Since the early 2000s, corporate social responsibility (CSR) has rapidly gained significance in India, both among large companies and as a policy instrument formally intended to foster corporate contributions to the country's development goals. This book analyses this phenomenon in relation to broader political and economic changes induced by India's 'pro-business' development strategy. Using a systems-theoretical approach, the analysis shows that 'pro-business' policies have led profit-driven economic processes to increasingly override collective aspirations for social welfare, environmental protection, and democracy. In order to decipher how CSR changes the interplays between profit-making and developmental aspirations, the book provides detailed analyses of CSR in the cement industry and in regulatory policies adopted by the central government. It shows that CSR operates as an 'intermediary institution' which further enhances the autonomy of the economic system, as it makes profit-making more responsive to risks arising from competing collective values and interests.

This book focuses on the concepts of social capital, corporate social responsibility, and economic development in relation to economic theory of institutions and behavioural economics. It also takes a macroeconomic and empirical approach, on the relationship between social capital, ethical behaviour and economic development.

Business leaders, government officials, and academics are focusing considerable attention on the concept of corporate social responsibility (CSR), particularly in the realm of environmental protection. Beyond complete compliance with environmental regulations, do firms have additional moral or social responsibilities to commit resources to environmental protection? How should we think about the notion of firms sacrificing profits in the social interest? May they do so within the scope of their fiduciary responsibilities to their shareholders? Can they do so on a sustainable basis, or will the forces of a competitive marketplace render such efforts and their impacts transient at best? Do firms, in fact, frequently or at least sometimes behave this way, reducing their earnings by voluntarily engaging in environmental stewardship? And finally, should firms carry out such profit-sacrificing activities (i.e., is this an efficient use of social resources)? We address these questions through the lens of economics, including insights from legal analysis and business scholarship.

"Business leaders, government officials, and academics are focusing considerable attention on the concept of "corporate social responsibility" (CSR), particularly in the realm of environmental protection. Beyond complete compliance with environmental regulations, do firms have additional moral or social responsibilities to commit resources to environmental protection? How should we think about the notion of firms sacrificing profits in the social interest? May they do so within the scope of their fiduciary responsibilities to their shareholders? Can they do so on a sustainable basis, or will the forces of a competitive marketplace render such efforts and their impacts transient at best? Do firms, in fact, frequently or at least sometimes behave this way, reducing their earnings by voluntarily engaging in environmental stewardship? And finally, should firms carry out such profit-sacrificing activities (i.e., is this an efficient use of social resources)? We address these questions through the lens of economics, including insights from legal analysis and business scholarship"--National Bureau of Economic Research web site