1. Islamic Economy and Its Main Characteristics -- 2. The Key Features of the Islamic Economic System -- 3. Reflections on Licit and Illicit Transactions -- 4. Sharī'ah Rules on Usury (riba) -- 5. Restriction for the Business Class -- 6. Seven Highly Destructive Practices of Traders -- 7. The Legal Status of Contracts -- 8. The Islamic Way of Business and Trade -- 9. Sharia Rules On Giving And Receiving Loans -- 10. Zakāt -- 11. Contemporary Issues in Islamic Business and Trade -- 12. Islamic System of Banking and Finance -- Glossary -- Bibliography -- Index.
In order to induce state servants to follow the established standards of ethics, to guarantee their ethical behavior in professional activity, to prevent the emergence of ethical problems and their spread in state service, managerial perspective is necessary, i.e. ethics management, which helps to achieve higher standards of behavior, to raise the level of professionalism of civil servants, to increase public confidence in the government and its institutions, to form positive image of state service. The work elaborates on the problems of ethics management and its improvement opportunities in Lithuanian state service. The aim of the work is to analyze the spread of ethics management measures and their realization in Lithuanian state service. The following objectives were set to achieve the aim: to define the concept of ethics in the context of scientific discussions by revealing its significance in the state service; to list ethics management measures that contribute to the guarantee of observance of established ethical standards in the state service; to evaluate ethics management institutional and legitimate infrastructure in Lithuanian state service; to reveal ethics management improvement opportunities in Lithuanian state service. Methods used in the work are: analysis of scientific literature, legal acts and documents, qualitative research – semi-structured interview. The research revealed that ethics in Lithuanian state service is guaranteed by legal regulation, institutional supervision, and initial training of state servants. However, these are not sufficiently effective measures to guarantee the observance of ethical standards in the professional activity of state servants. In order to avoid possible ethical problems and to guarantee efficiently functioning state service, periodical, purposeful and expedient ethical training of state servants is necessary. Moreover, ethics infrastructure must be created and implemented not only at the level of the state, but also at the institutional level, regarding ethical issues that are relevant for a specific institution.
This article presents a survery of the competence of the institutional system that regulates the provision of public information in Lithuania as well as ascertains the functional aspects of self-regulation institutions in the area of the provision of public information. Those factors are regulated by the Law on the Provision of Public Information. Three aspects of functional competencies of institutions – political, juridical and ethical are abstracted. The basic principles of professional ethical codes and requirements for the contents and form of such documents are also considered being important. The aim of the article is to analyse the quality of the content of Law on the Provision of Public Information and to compare its rules with the Code of Ethics of Lithuanian journalists and publishers. A detailed analysis of the content of the Code of Ethics of Lithuanian journalists and publishers leads to a conclusion that the content and form of this document setting down regulations on which journalists' ethics in the area of public information is based, only partially covers the common principles of codes of professional ethics. A significant factor for making such conclusion is that the Code of Ethics of Lithuanian journalists and publishers is not a code intended for one professional group only. Although journalists, as well as organisers of public information, participate in the same field of the provision of information, there are differences in their juridical status. Investigation has revealed that a document regulating the professional ethics of two different groups in the area of the provision of public information does not involve the whole cohesive purposes as is recommended for such documents. This is caused by a factor that articles in the Code of Ethics of Lithuanian journalists and publishers often use the rules of law, and their basic content elements repeat the rules of laws in the same way as they are defined by the Law on the Provision of Public Information, Law on the Protection of Minors Against Detrimental Effect of Public Information, Law on Protection of Personal Information, Law of Authors' rights, Law on Copyright and Related Rights. In this research paper, a comparative analysis of the Code of Ethics of Lithuanian journalists and publishers and the Law on the Provision of Public Information is based on the use of rules of law and estimates that 47 articles in the Law on the Provision of Public Information (out of 75) have the same essence as in the Code of Ethics of Lithuanian journalists and publishers. Three articles of the Code of Ethics of Lithuanian journalists and publishers have the duplicate formulation like the Law on the Provision of Public Information. However, transfer of legal rules from the Law on the Provision of Public Information into the code of professional ethics in such clichéd manner demonstrates low standards of juridical behaviour and juridical ignorance of the participants in the field of public communication, both organisers of public information and journalists. Evaluating the proportion of the rules of law, which are being used by the Code of Ethics of Lithuanian journalists and publishers, it is possible to propose that this Code is a set of legal rules, but not a document intended for a professional society to declare their principles and moral values.
This article presents a survery of the competence of the institutional system that regulates the provision of public information in Lithuania as well as ascertains the functional aspects of self-regulation institutions in the area of the provision of public information. Those factors are regulated by the Law on the Provision of Public Information. Three aspects of functional competencies of institutions – political, juridical and ethical are abstracted. The basic principles of professional ethical codes and requirements for the contents and form of such documents are also considered being important. The aim of the article is to analyse the quality of the content of Law on the Provision of Public Information and to compare its rules with the Code of Ethics of Lithuanian journalists and publishers. A detailed analysis of the content of the Code of Ethics of Lithuanian journalists and publishers leads to a conclusion that the content and form of this document setting down regulations on which journalists' ethics in the area of public information is based, only partially covers the common principles of codes of professional ethics. A significant factor for making such conclusion is that the Code of Ethics of Lithuanian journalists and publishers is not a code intended for one professional group only. Although journalists, as well as organisers of public information, participate in the same field of the provision of information, there are differences in their juridical status. Investigation has revealed that a document regulating the professional ethics of two different groups in the area of the provision of public information does not involve the whole cohesive purposes as is recommended for such documents. This is caused by a factor that articles in the Code of Ethics of Lithuanian journalists and publishers often use the rules of law, and their basic content elements repeat the rules of laws in the same way as they are defined by the Law on the Provision of Public Information, Law on the Protection of Minors Against Detrimental Effect of Public Information, Law on Protection of Personal Information, Law of Authors' rights, Law on Copyright and Related Rights. In this research paper, a comparative analysis of the Code of Ethics of Lithuanian journalists and publishers and the Law on the Provision of Public Information is based on the use of rules of law and estimates that 47 articles in the Law on the Provision of Public Information (out of 75) have the same essence as in the Code of Ethics of Lithuanian journalists and publishers. Three articles of the Code of Ethics of Lithuanian journalists and publishers have the duplicate formulation like the Law on the Provision of Public Information. However, transfer of legal rules from the Law on the Provision of Public Information into the code of professional ethics in such clichéd manner demonstrates low standards of juridical behaviour and juridical ignorance of the participants in the field of public communication, both organisers of public information and journalists. Evaluating the proportion of the rules of law, which are being used by the Code of Ethics of Lithuanian journalists and publishers, it is possible to propose that this Code is a set of legal rules, but not a document intended for a professional society to declare their principles and moral values.
This article presents a survery of the competence of the institutional system that regulates the provision of public information in Lithuania as well as ascertains the functional aspects of self-regulation institutions in the area of the provision of public information. Those factors are regulated by the Law on the Provision of Public Information. Three aspects of functional competencies of institutions – political, juridical and ethical are abstracted. The basic principles of professional ethical codes and requirements for the contents and form of such documents are also considered being important. The aim of the article is to analyse the quality of the content of Law on the Provision of Public Information and to compare its rules with the Code of Ethics of Lithuanian journalists and publishers. A detailed analysis of the content of the Code of Ethics of Lithuanian journalists and publishers leads to a conclusion that the content and form of this document setting down regulations on which journalists' ethics in the area of public information is based, only partially covers the common principles of codes of professional ethics. A significant factor for making such conclusion is that the Code of Ethics of Lithuanian journalists and publishers is not a code intended for one professional group only. Although journalists, as well as organisers of public information, participate in the same field of the provision of information, there are differences in their juridical status. Investigation has revealed that a document regulating the professional ethics of two different groups in the area of the provision of public information does not involve the whole cohesive purposes as is recommended for such documents. This is caused by a factor that articles in the Code of Ethics of Lithuanian journalists and publishers often use the rules of law, and their basic content elements repeat the rules of laws in the same way as they are defined by the Law on the Provision of Public Information, Law on the Protection of Minors Against Detrimental Effect of Public Information, Law on Protection of Personal Information, Law of Authors' rights, Law on Copyright and Related Rights. In this research paper, a comparative analysis of the Code of Ethics of Lithuanian journalists and publishers and the Law on the Provision of Public Information is based on the use of rules of law and estimates that 47 articles in the Law on the Provision of Public Information (out of 75) have the same essence as in the Code of Ethics of Lithuanian journalists and publishers. Three articles of the Code of Ethics of Lithuanian journalists and publishers have the duplicate formulation like the Law on the Provision of Public Information. However, transfer of legal rules from the Law on the Provision of Public Information into the code of professional ethics in such clichéd manner demonstrates low standards of juridical behaviour and juridical ignorance of the participants in the field of public communication, both organisers of public information and journalists. Evaluating the proportion of the rules of law, which are being used by the Code of Ethics of Lithuanian journalists and publishers, it is possible to propose that this Code is a set of legal rules, but not a document intended for a professional society to declare their principles and moral values.
This article presents a survery of the competence of the institutional system that regulates the provision of public information in Lithuania as well as ascertains the functional aspects of self-regulation institutions in the area of the provision of public information. Those factors are regulated by the Law on the Provision of Public Information. Three aspects of functional competencies of institutions – political, juridical and ethical are abstracted. The basic principles of professional ethical codes and requirements for the contents and form of such documents are also considered being important. The aim of the article is to analyse the quality of the content of Law on the Provision of Public Information and to compare its rules with the Code of Ethics of Lithuanian journalists and publishers. A detailed analysis of the content of the Code of Ethics of Lithuanian journalists and publishers leads to a conclusion that the content and form of this document setting down regulations on which journalists' ethics in the area of public information is based, only partially covers the common principles of codes of professional ethics. A significant factor for making such conclusion is that the Code of Ethics of Lithuanian journalists and publishers is not a code intended for one professional group only. Although journalists, as well as organisers of public information, participate in the same field of the provision of information, there are differences in their juridical status. Investigation has revealed that a document regulating the professional ethics of two different groups in the area of the provision of public information does not involve the whole cohesive purposes as is recommended for such documents. This is caused by a factor that articles in the Code of Ethics of Lithuanian journalists and publishers often use the rules of law, and their basic content elements repeat the rules of laws in the same way as they are defined by the Law on the Provision of Public Information, Law on the Protection of Minors ...
The article presents the variety and activity characteristics of subjects involved in evaluating the professional ethics of judges, in the context of society welfare development. The issues of professional ethics of judges are highlighted through a wide range of subjects evaluating these questions. Whereas the evaluation object – knowledge of ethics, personal characteristics, behavior, motivation, and behavioral compliance with ethical standards – is changing and expanding with regard to the features of procedures (examinations, taking of the examinations, continuous performance evaluation, application of disciplinary liability etc.). The analysis shows that there is a connection between globalization and individualization in solving the ethical issues of judges, ethical procedures are standardized and the prestige of judicial profession is actively fostered. The analysis of legislature documents showed that the issues of professional ethics of judges are relevant in all stages of judge's career. The article typologically distinguishes, depending on the evaluation object and procedures, the four main groups of assessors: 1) the public; 2) legal community and non-governmental organizations as evaluators of prestige of the profession of judge, activity of judges and behavior of judges; 3) the Commisions: the Examination Commission of Candidates to Judicial Office and the Selection Commission of Candidates to Judicial Office, as well as the Permanent Commission for the Assessment of Activities of Judges such as: personal characteristics, behavior and motivation; 4) judicial self-government – the Judicial Ethics and Discipline Commission, Judicial Court of Honour as well as the Supreme Court of Lithuania – as the institutions which have final word in dealing with disciplinary matters of judges. Participation of these subjects in the evaluation of different stages of judicial ethics ensures the core of the professional value of judges' activities. The requirements for profession of judge in professional ethics are consistently consolidated in all processes and correlate with each other. The evaluation of society (as the evaluator of professional ethics of judge, in the context of the confidence in courts) is informal and subjective. For detailed and reasoned evaluation the complex instruments are necessary – the opinions which are consolidated, based on several criteria and derived from different sources, concerning the court activities and behavior of the judge. The evaluation of legal community can become the formal criteria of professional ethics of judge. Non-governmental organizations could represent judges at the Judicial Court of Honour, furthermore they could actively participate in evaluating issues of professional ethics. Whereas in the complex evaluation of commissions activities when evaluating the pretender (judge) we must take into account not only the quantitative activity indicators – number of cases, the nature of work, length of service, but also qualitative indicators – personal characteristics, behavior, motivation. The activity results of institutions solving the issues concerning the disciplinary responsibility of judges indicate the effectiveness of applied disciplinary measures, conditioned by training, education and self-development issues. The participation of the Supreme Court of the Republic of Lithuania in the system of evaluating professional ethics of judges is under doubt due to fact that this function is not naturally attributed to the court per se. Therefore, it is proposed to eliminate the Supreme Court from the circle of bodies competent to evaluate professional ethics of judges. Furthermore, it is advised that Judge Ethics and Disciplinary Commission might impose the disciplinary sanctions and the decisions made by Judge Ethics and Disciplinary Commission if appealed were brought for review to the Judicial Court of Honour.
The article presents the variety and activity characteristics of subjects involved in evaluating the professional ethics of judges, in the context of society welfare development. The issues of professional ethics of judges are highlighted through a wide range of subjects evaluating these questions. Whereas the evaluation object – knowledge of ethics, personal characteristics, behavior, motivation, and behavioral compliance with ethical standards – is changing and expanding with regard to the features of procedures (examinations, taking of the examinations, continuous performance evaluation, application of disciplinary liability etc.). The analysis shows that there is a connection between globalization and individualization in solving the ethical issues of judges, ethical procedures are standardized and the prestige of judicial profession is actively fostered. The analysis of legislature documents showed that the issues of professional ethics of judges are relevant in all stages of judge's career. The article typologically distinguishes, depending on the evaluation object and procedures, the four main groups of assessors: 1) the public; 2) legal community and non-governmental organizations as evaluators of prestige of the profession of judge, activity of judges and behavior of judges; 3) the Commisions: the Examination Commission of Candidates to Judicial Office and the Selection Commission of Candidates to Judicial Office, as well as the Permanent Commission for the Assessment of Activities of Judges such as: personal characteristics, behavior and motivation; 4) judicial self-government – the Judicial Ethics and Discipline Commission, Judicial Court of Honour as well as the Supreme Court of Lithuania – as the institutions which have final word in dealing with disciplinary matters of judges. Participation of these subjects in the evaluation of different stages of judicial ethics ensures the core of the professional value of judges' activities. The requirements for profession of judge in professional ethics are consistently consolidated in all processes and correlate with each other. The evaluation of society (as the evaluator of professional ethics of judge, in the context of the confidence in courts) is informal and subjective. For detailed and reasoned evaluation the complex instruments are necessary – the opinions which are consolidated, based on several criteria and derived from different sources, concerning the court activities and behavior of the judge. The evaluation of legal community can become the formal criteria of professional ethics of judge. Non-governmental organizations could represent judges at the Judicial Court of Honour, furthermore they could actively participate in evaluating issues of professional ethics. Whereas in the complex evaluation of commissions activities when evaluating the pretender (judge) we must take into account not only the quantitative activity indicators – number of cases, the nature of work, length of service, but also qualitative indicators – personal characteristics, behavior, motivation. The activity results of institutions solving the issues concerning the disciplinary responsibility of judges indicate the effectiveness of applied disciplinary measures, conditioned by training, education and self-development issues. The participation of the Supreme Court of the Republic of Lithuania in the system of evaluating professional ethics of judges is under doubt due to fact that this function is not naturally attributed to the court per se. Therefore, it is proposed to eliminate the Supreme Court from the circle of bodies competent to evaluate professional ethics of judges. Furthermore, it is advised that Judge Ethics and Disciplinary Commission might impose the disciplinary sanctions and the decisions made by Judge Ethics and Disciplinary Commission if appealed were brought for review to the Judicial Court of Honour.
The auditor must represent the public interest when auditing the financial reports and publishing the audit report publicly. It is important that the auditor has not only subject and intellectual competences, but also social and personal competences relating to ethics and values. The scientific problem posed by this article is to find out how compliance with the principles of professional ethics of auditors affects the reliability of audit findings and the quality of audits. The subject of the research is the auditor's professional ethics and its violations. The purpose of the study is to uncover violations of the auditors' professional ethics and to propose preventive measures to address ethical issues, after examining the auditor's professional ethics and regulating its principles. Research methods used: scientific and normative literature, analysis and synthesis of legislation; logical analysis; documentary analysis
The auditor must represent the public interest when auditing the financial reports and publishing the audit report publicly. It is important that the auditor has not only subject and intellectual competences, but also social and personal competences relating to ethics and values. The scientific problem posed by this article is to find out how compliance with the principles of professional ethics of auditors affects the reliability of audit findings and the quality of audits. The subject of the research is the auditor's professional ethics and its violations. The purpose of the study is to uncover violations of the auditors' professional ethics and to propose preventive measures to address ethical issues, after examining the auditor's professional ethics and regulating its principles. Research methods used: scientific and normative literature, analysis and synthesis of legislation; logical analysis; documentary analysis
The auditor must represent the public interest when auditing the financial reports and publishing the audit report publicly. It is important that the auditor has not only subject and intellectual competences, but also social and personal competences relating to ethics and values. The scientific problem posed by this article is to find out how compliance with the principles of professional ethics of auditors affects the reliability of audit findings and the quality of audits. The subject of the research is the auditor's professional ethics and its violations. The purpose of the study is to uncover violations of the auditors' professional ethics and to propose preventive measures to address ethical issues, after examining the auditor's professional ethics and regulating its principles. Research methods used: scientific and normative literature, analysis and synthesis of legislation; logical analysis; documentary analysis
The auditor must represent the public interest when auditing the financial reports and publishing the audit report publicly. It is important that the auditor has not only subject and intellectual competences, but also social and personal competences relating to ethics and values. The scientific problem posed by this article is to find out how compliance with the principles of professional ethics of auditors affects the reliability of audit findings and the quality of audits. The subject of the research is the auditor's professional ethics and its violations. The purpose of the study is to uncover violations of the auditors' professional ethics and to propose preventive measures to address ethical issues, after examining the auditor's professional ethics and regulating its principles. Research methods used: scientific and normative literature, analysis and synthesis of legislation; logical analysis; documentary analysis
The auditor must represent the public interest when auditing the financial reports and publishing the audit report publicly. It is important that the auditor has not only subject and intellectual competences, but also social and personal competences relating to ethics and values. The scientific problem posed by this article is to find out how compliance with the principles of professional ethics of auditors affects the reliability of audit findings and the quality of audits. The subject of the research is the auditor's professional ethics and its violations. The purpose of the study is to uncover violations of the auditors' professional ethics and to propose preventive measures to address ethical issues, after examining the auditor's professional ethics and regulating its principles. Research methods used: scientific and normative literature, analysis and synthesis of legislation; logical analysis; documentary analysis
