The article analyses the legal, economic and other problems of the legal regulation of supervision of business entities in Lithuania and outlines solutions to these problems. The first chapter describes the present situation of the legal regulation of supervision of businesses in Lithuania. The second chapter analyses the problems of the legal regulation of business supervision that the authors consider the most important. The article concludes by offering solutions to the key issues identified.

One of the consequences of improper management of European businesses, set solely on profit, is the global financial crisis, felt even today by many societies. Previous negative experience has led to a growing interest in the world at present, in the model in which employees are guaranteed involvement in the management of transnational entities. A new, universal legal framework for the functioning of this model has been created by the European Union. Instead of creating a single transnational legal system, (...) it was decided to create a model for employee involvement in management by coordinating national systems. The aim of this study is to analyse the terminology related to the issue of workers’ involvement in the management of European business entities. This analysis will aim to determine whether the legal language used in the EU regulations and directives relating to workers’ involvement in management and implementing acts allows coordination between legal systems of the Member States. In this context, it is particularly important to determine whether the terminology used in EU acts is consistent with the terminology used in Polish implementing laws and how EU terminology fits into current understanding in the Polish legal tradition of institutions of employee involvement in the management of the workplace. (shrink)

The large-scale proliferation of China’s new type of agricultural entities has given rise to a higher demand for funds. Farmers have insufficient effective collateral, which makes it difficult for them to obtain sufficient loans. Chinese financial institutions have developed a biological asset mortgage loan business to cope with this situation. China has not considered biological mortgages but has been using real estate and asset mortgage models with strong realizability. This innovative financial business has achieved positive results since (...) it was attempted, but it also faces many risks. It is very important to comprehensively and accurately consider the risk factors of biological asset mortgage loans. Based on 1249 production and operation data samples of new agricultural entities in Zhejiang, Henan, and Shandong provinces, this study constructs an XGBoost model for empirical analysis and compares it with logical regression, support vector machine, and random forest algorithms to obtain the optimal model and feature importance value. According to the characteristic importance value, a biological asset mortgage loan risk assessment system with 4 primary indicators and 20 secondary indicators is established, which can effectively identify the biological asset mortgage loan risk of new agricultural entities. (shrink)

A crucial step in economic development is the depersonalization of business, which enables an enterprise to operate as a separate entity from its owners and managers. Until the emergence of a de iure depersonalization of business in the 19th century, business activities were eminently personal, with managing partners bearing unlimited liability. Roman law even restricted agency. Yet, the Roman legal system developed a form of de facto depersonalized business entity, where depersonalization was achieved by making the (...) fulcrum of the business a non-person: the slave. Although radically different from a legal perspective, this format exhibited all the distinctive features of modern corporations, thereby providing for a functional equivalent of the modern corporate form. The development of the de iure format was hindered by strong cultural, technological and institutional constraints. In contrast, slave-run businesses exhibited features that were largely compatible with these constraints and emerged along the path of least resistance to legal change. The end of slavery and the fall of the Roman Empire closed off this alternative path of legal evolution; consequently, the modern corporate form could only appear once these constraints had been overcome. (shrink)

One of the most striking features of Athenian laws regulating commercial activities is the absence of any concept akin to the modern legal notion of the partnership or corporation. Despite the presence in Athenian society of numerous koinoniai, groups of individuals cooperating for some purpose, be it commercial or otherwise, Athenian law concerned itself solely with individual persons and did not recognize the separate legal existence of collective entities. And just as Athenian law did not recognize the legal existence (...) of partnerships or corporations, it also did not possess the notion of corporate liability. This meant that if someone entered into an agreement with a group of individuals and one of those individuals violated the terms of the agreement, the plaintiff proceeded only against the individual who acted contrary to the agreement, not against the group as a whole. If the plaintiff won his suit, he only had a right to receive compensation from the defendant's private property; he did not have a claim on all the funds held in common by the group. (shrink)

This article examines the transformation of enterprises activity in terms of digitalization of business processes. The rapid and global spread of information and communication technologies contributes to the development of the digital economy and causes changes in the economic environment, which leads to the transformation of business activities, methods of transactions and the level of connections between economic entities. Globalization and digitalization of the economy transform the key characteristics and objectives of enterprises, the directions of their development (...) and business management processes. Technological innovations create benefits that affect the economic system as a whole and its individual components. At the same time, the introduction of innovations is carried out in conditions of uncertainty and is associated with a high degree of risk that affects the economic security of enterprises. In the new conditions of information economy development, the competitive struggle of enterprises is intensifying, the models of enterprise management are changing, and the level of digitalization of business processes is growing. The digital age is changing the approach to doing business. The use of information technology such as marketing management systems, sales and service, telephony and messengers, document management and personnel management systems, accounting systems and other applications transform the activities of enterprises. In the process of enterprise modernization, information becomes a new factor of production, which gradually replaces other factors of production. Тechnology continues to be the largest sector in terms of market capitalization. Effective implementation of innovations, digitalization of business processes allows companies to increase their productivity, achieve the required level of competitiveness and take a stable position in the markets. (shrink)

This book focuses on the complex phenomenon of group morality and collective responsibility. It provides an analytic understanding of moral culpability of collective entities implicated in some of the most pressing contemporary ethical issues such as institutional injustice, corporate scams, organized crimes, gang wars, group-based violence, genocide, xenophobia, and the like. Delving deeper into the concept of collective responsibility, it asks--Who is responsible when a collective is held responsible? Is collective responsibility merely a façon de parler, a rhetoric of (...) talking about individual moral responsibility, or more than that? The volume develops a non-individualist account by using some of the latest resources from philosophy of action, philosophy of mind, and social ontology. It interprets collective responsibility as the responsibility of a collective without either reducing it to shared and individual responsibility of the group members or making it a case where their moral positions are completely blurred. An important intervention in moral philosophy, this book will be useful for scholars and researchers of moral philosophy, philosophy of action and mind, philosophy of social sciences, and political philosophy. It will also be a theoretical resource for legal theorists, just war theorists, game theorists, business ethicists, and policy makers. (shrink)

Given the prevalence of misconduct in research and among students in higher education, there is a need to create solutions for how best to prevent such behaviour in academia. This paper proceeds on the assumption that one way forward is to prepare students in higher education at an early stage and to encourage a smoother transition from academic integrity to research integrity by incorporating academic integrity training as an ongoing part of the curriculum. To this end, this paper presents three (...) checklists developed as part of the Erasmus+ Strategic Partnership project _Bridging Integrity in Higher Education, Business and Society_ (BRIDGE, 2020-1-SE01-KA203-077973). The aim of the checklists is to help students and their supervisors to bridge academic integrity and research integrity in research training. The checklists target master students, doctoral students, and their supervisors. This paper presents the theoretical background of the checklists, how they were developed, their content, and how they may be used in supervising thesis/dissertation work to promote a transition from academic integrity to research integrity. (shrink)

External regulatory and normative pressures from both the Chinese central environmental protection inspection (CEPI) program and public participation can act together to influence corporate environmental governance behavior. This research uses the multiperiod Difference-In-Differences method to test the compound impact of CEPI and public participation on corporate environmental governance strategies and investigate the underlying influence mechanisms. The results show that CEPI and public participation have a positive compound effect on the corporate “source-control” strategy. A reasonable reduction in pollution charges and increased (...) environmental subsidies are essential to stimulate the green innovation potential of heavily polluting firms. Our research helps clarify the game relationship between the central and the local governments and analyzes how the relationship between the government, the public, and corporates affects environmental governance, thereby advancing principal-agent theory and expanding the current research on institutional pressures and corporate environmental governance. (shrink)

The international economy is changing at a rapid rate. The alteration and reduction of both geographical and political borders, coupled with the growing interdependence of socially, politically, economically, and legally diverse countries, have caused multinational corporate entities to revise various policies. These revisions include revisions in marketing strategies, strategic alliances, product and service strategies and, perhaps most importantly as it affects all strategies, a MNC's approach to ethical systems. The truly global company must come to grips with the legal (...) and moral atmosphere in which it operates. The concept of moral rights, those transcending legal or political rights, drives us to review four international codes of conduct and to attempt to develop one international uniform code that might be applicable to any business, in any country or culture. (shrink)

Philosophy has a dirty little secret and it is this: a whole lot of philosophers have swallowed the mechanistic billiard ball deterministic view of human action—presumably because philosophy assumes that science demands it, and/or because modern attempts to articulate in what free will consists seem incoherent. This below-the-surface-purely-academic commitment to mechanistic determinism is a dirty little secret because an honest public commitment would render virtually all that is taught in philosophy departments incomprehensible. Can “lovers of wisdom” really continue to tolerate (...) such a heavy burden of hypocrisy? For it is maximally hypocritical, is it not, to teach ethics, or existentialism, or political philosophy, or critical thinking, or indeed to teach anything at all if one views the bodies of humans as entities determined by forces that are describable entirely under the auspices of physical/chemical laws. The only option, it would seem, to avoid such hypocrisy is to go out of business. After all, either base metal can be turned into gold, or it cannot. We found out long ago that it cannot, and so alchemy was rightly banished into the dustbin of history. Likewise, either philosophy can enhance the wisdom quotient of its disciples as its name implies, and thus override billiard ball mechanics, or it cannot. And if it cannot, it deserves to follow alchemy to an ignominious end. (shrink)

The video game producers are currently in spotlight of market information services. Successes and huge budgets of such companies attract many readers. However, scientific studies related to this sector do not share the same popularity. A reflection on the source of value in this sector shows that what generates revenues is not disclosed in the report. Great examples are customers’ relationships or the value of employees creating the game code and story of the game. Video games producers sector presents a (...) good combination of business and culture that allows reflection on financial characteristics of knowledge based companies. Prior studies show that market’s valuation takes into account unrecognised assets but capital-intensive character of a production and intangibility of a product and its assets causes problems with exact valuation. In this paper the author asks about the impact of the characteristics on the assessment of a financial condition. The research question in this paper is whether it is possible to use and interpret correctly popular discriminant analysis model for knowledge based entities on the example of video game companies. Results are applicable by analysts and managers of this sector and help to determine the usefulness of this method, but it still depends on assumptions and accounting policies. The reflection presented also broadens the discussion on financialisation because analysed companies can oppose this trend in a specific way. (shrink)

Recent studies of organizational behavior have witnessed a growing interest in unethical leadership, leading to the development of abusive supervision research. Given the increasing interest in the causes of abusive supervision, this study proposes an organizing framework for its antecedents and tests it using meta analysis. Based on an analysis of effect sizes drawn from 74 studies, comprising 30,063 participants, the relationship between abusive supervision and different antecedent categories are examined. The results generally support expected relationships across (...) the four categories of abusive antecedents, including: supervisor related antecedents, organization related antecedents, subordinate related antecedents, and demographic characteristics of both supervisors and subordinates. In addition, possible moderators that can also influence the relationships between abusive supervision and its antecedents are also examined. The significance and implications of different level factors in explaining abusive supervision are discussed. (shrink)

Drawing on the transactional model of stress, we propose that organizational identification and positive affectivity moderate the relationship between abusive supervision and proactive behavior. In Study 1, we collected data from a sample of 165 dentists and 41 supervisors in two Chinese hospitals. In Study 2, we used a sample of 226 employee-supervisor dyads from a large Chinese transportation company. The results of two studies showed that the interaction between abusive supervision and organizational identification on proactive behavior occurred (...) only when positive affectivity was high. We discuss theoretical and managerial implications and indicate future research directions. (shrink)

Because resentment features prominently in work relations, supervisors should understand the nature of such emotions and how to address them. Popular wisdom’s insistence that emotions cannot be rationally assessed is mistaken. Emotions are judgments embodied in perceptions, dispositions, and “raw feels,” that reflect one’s worldview. At the core of paradigmatic resentment is the moral judgment that someone has betrayed one by unfairly rejecting one in a way that shows ill-will. Non-paradigmatic resentment is an extension of the paradigm. This paper examines (...) (part I) the logic of resentment and (part II) how supervisors can avoid and assist subordinates in processing resentment. Part III suggests that emotional change requires reconciling inconsistencies in a person’s worldview, which may require deep and widespread changes in outlook. Emotions are as logical or illogical as the people who have them. People are immune neither from criticism for their emotions nor from demands that their emotions be changed. (shrink)

_Relevance. _The role of internal audit in the entity's governance structure is constantly evolving. For a variety of reasons, internal auditors engage in an in-depth analysis of business processes to help ensure that these processes are working properly and effectively. One reason is that advanced entities expect internal auditors not only to verify compliance with laws and procedures, but also to suggest ways to make internal control more effective. However, often internal auditors in entities do not perform (...) the function they could and should perform. They focus on tax matters, financial statements, and assess compliance with procedures. Internal auditors are sent where problems arise to play the role of auditors to detect errors and report blame. In some entities, internal auditors are separated from business or operational problems, leaving them with the traditional function of verification [Daujotaitė et.al. (2015), Tarptautiniai vidaus audito profesinės praktikos standartai (2004), Rupšys et.al. (2007), Lakis (2017)]._ _ Scientists investigate internal audit from different angles, highlighting issues in the design and implementation stages of internal audit. Recently, the scientific literature has increasingly focused on the quality of internal audit and its evaluation. The collapse of banks also contributed to this, although in 2007 Bank SNORAS Internal Audit Service was awarded the title of "Oldest Internal Audit Service" by the Lithuanian Association of Internal Auditors. Although it is believed that poor quality audit is only due to insufficient qualification and professionalism of the auditor, this view can be negated by the list of factors determining the internal audit environment [Lakis (2007), Lietuvos Respublikos vidaus kontrolės ir vidaus audito įstatymas (2002), Pickett (2011)]. Modern performance and business management tools require employees to change their well-established work habits, but internal audit is still associated with the function of verifier for many managers and internal auditors themselves. The speed of adapting to changes in the environment depends on the success of operations and business, which requires managers to have a modern approach to their internal audit function. _Research aim:_ Identify and evaluate the determinants of the internal audit environment. _Research methods: _Systemic analysis of scientific literature and legislation and questionnaire survey. _Research results and conclusions_: Systematic analysis of the literature suggests that the following key factors exist in the internal audit environment: the legislative environment; regulatory enactments; business practices in the region. The first two factors are otherwise known as legal regulation. It should be noted that there are significant differences in the legal level of audit regulation between external, public and internal auditing. Most of the regulations are for external audit, and least for internal audit. An analysis of the legal literature and regulatory documents on internal audit suggests that only the public sector and, to some extent, commercial banks are required to comply with statutory and regulatory requirements that are binding on them. The activities of private sector internal auditors are not regulated by law, the functions of internal auditors are determined by the managers of the entity in which they work, and the standards are purely advisory. The beginning of the establishment of internal audit in Lithuania is considered to be 1995, when the Board of the Bank of Lithuania approved the Procedure of the Internal Audit Service of Commercial Banks and obligated commercial banks to establish internal audit services. The development of internal audit in the Lithuanian public sector was started only in 2000. In accordance with the 2000 February 7th Government of the Republic of Lithuania resolution no.127 On Internal Audit of State-owned Enterprises and Institutions, internal audit units or positions have been established within public institutions. 2002 January 1st this resolution was replaced by the Republic of Lithuania Law on Internal Control and Internal Audit. International Standards on Internal Auditing that set out the principles for conducting internal auditing are applied worldwide. The standards themselves are fairly generalized, setting only basic requirements and guidelines, as TVAI seeks to have the standards adopted by the widest possible audience. The Internship Regulations provide interpretations and more detailed explanations of the Standards of Professional Practice in Internal Auditing. Standardization and other supporting materials include methodological literature, studies and reviews, books, seminars, conferences and more. A systematic analysis of the literature indicates that sufficient legislation and regulations have been adopted, which has a positive impact on the internal audit environment. In order to assess the impact of business practices in the region on the internal audit environment, a questionnaire survey was conducted among the employees of the entities. It showed that a manager's attitude towards internal audit is strongly influenced by his education. Internal audit is acceptable to higher education managers because they are more open to change and open to change. Educated executives enable the internal auditor to be qualified and understand that internal audit requires an appropriate amount of knowledge. Respondents were also asked about their views on the internal audit process. When employees are not hostile to auditing and evaluating their work, it positively affects the internal audit environment, enabling internal auditors to play the role they would like to have in the company. (shrink)

Nowadays financialization seems to be an inherent and obvious phenomenon and it appears to have infected all industrialized economies. Within general phenomenon of financialization, three areas should be indicated: financialization as a system of capital accumulation, financialization of business entities and financialization of every day-life. In our paper we try to investigate family businesses that are unique due to the overlap of family and business subsystems in one entity. More specifically, we undertake to find out whether intertwining (...) of family values with business objectives can influence the level of absorption of various finance instruments that are offered on nowadays financial market. Analysis revealed a few statistically significant relationships between perception of family firm objectives and absorption of basic and sophisticated finance instruments. It is the first to suggest, that family firms which are intrinsically-oriented, i.e. those more willing to keep independence or to keep long term survival, are less prone to absorb sophisticated finance instruments, e.g. private equity, venture capital, hybrid capital or they are less keen to become a public company. On the other hand, if a family firm is more oriented towards risk minimisation or keeping long term growth, then it is also more open for absorption of advanced finance instruments. (shrink)

I explored the relationship between the “Black Axe” Confraternity and cybercrime, with a particular emphasis on the structural dynamics of the Business Email Compromise (BEC) schemes. I investigated whether a conventional hierarchical system governs the membership and remuneration for BEC roles as perpetrators by interviewing an accused “leader” of the “Black Axe” affiliated cybercriminal incarcerated in a prominent Western nation. I supplemented the analysis of interview data with insights from tapped phone records monitored by a law enforcement entity. I (...) merged Actor-network theory and Social Network theory as analytical frameworks and thematically analyzed data to produce six overarching themes: (1) The fluidity of Structure and Adaptive Roles in BEC, (2) Challenges in Visualizing Criminal Networks, (3) Globalization and Transnational Dimensions, (4) Social and Cultural Influences, (5) Internal Cybersecurity Threats and Money Laundering, and (6) Remuneration and Influences of Cryptocurrency, casting a brighter light on the topic. Unlike traditional organized crime, BEC scammers have adopted a nonhierarchical model that is flexible and fluid. I found no evidence of a rigid hierarchy dictating positions and remuneration for BEC roles. Instead, I observed that cybercriminals involved in BEC activities functioned horizontally, promoting fluidity, maneuverability, collaboration, and specialization across various facets of their illicit pursuits. I also highlighted the cross-border links BEC offenders have with other criminal actors facilitated by Black Axe organizational machinery. My research adds value to the existing body of knowledge, utilizing a unique dataset comprising direct testimonies of a high-profile BEC offender affiliated with the ‘hard–to–access,’ Black Axe gang. (shrink)

In this article, we examined the relationship between abusive supervision and deviant workplace behavior and the moderating role of an Islamic Work Ethic. Three hundred and thirty‐six employees in different organizations (specializing in software development, medicine, law enforcement, telecommunication, pharmaceutics, and banking) across Pakistan completed our questionnaire. The results revealed that abusive supervision was positively related to deviant workplace behavior. Moreover, the moderation of an Islamic Work Ethic on the relationship between abusive supervision and deviant work behavior (...) was confirmed. The study contributed in many ways. It expanded literature by revealing a weaker relationship between abusive supervision and deviant behavior when Islamic Work Ethic (IWE) was high. It also tested the conservation of resources theory by providing a plausible reasoning of the role of IWE in employee motivation. By integrating IWE as a resource in the workplace, practitioners would learn that the proper use of resources would produce satisfied workers who would not indulge in deviant workplace behaviors. (shrink)

Numerous business research models or frameworks have been developed to explain, predict, and prescribe the decisions and actions behind changing organizational behaviors to advance sustainability, including sustainability issues related to businesses. The objective of this paper is to recognize that the integration of business sustainability models for the purpose of highlighting the need and prescriptions for more urgent and effective socio-economic and environmental crises resolution is a social innovation that can be encouraged both within and outside of (...) class='Hi'>business academics. The scope of the paper is the full set of current and near-future entwined socio-economic and environmental challenges that appear to need to be addressed holistically by entities at the multiple levels of organization , individual/community, and society. (shrink)

Extant literature has documented mixed findings concerning the relationship between abusive supervision and employee performance. While most studies show a negative relationship, others reveal that abusive supervision can be motivating and performance-enhancing, and still others find no effect. To advance our understanding of this relationship, the present study examines employees’ objective and quantifiable key performance indicators (KPIs) as an outcome, while investigating employment contract type as a critical boundary condition. This study also explores an alternative outcome of abusive (...) supervision by examining whether its effects extend to employees’ behavior towards customers, specifically in the form of customer-directed sabotage. A two-wave multi-source field study was conducted with 1,331 customer service representatives from 139 call-center teams. Findings suggest an alarming phenomenon: for probationary employees, an inverted U-shaped relationship exists between abusive supervision and employees’ KPIs, such that low to moderate levels of abusive supervision increase, but moderate to high levels of abusive supervision decrease, their job performance. For permanent employees, KPIs are less affected by abusive supervision. However, abusive supervision is positively related to employees’ customer-directed sabotage behavior, and this effect is stronger for permanent (vs. probationary) employees. The theoretical and practical implications of the findings for leadership and business ethics are discussed. (shrink)

. This study measures social desirability bias (SD bias) by comparing the level of discipline sales managers believe they would administer when supervising unethical selling behavior with the level of discipline they perceive other sales managers would select. Results indicate the presence of SD bias; the sales manager respondents consistently claimed that they would be stricter while their peers would be more lenient. Using an analytical technique that takes social desirability bias into account, it appears that sales managers use of (...) discipline is affected by the sales performance of the salesperson being disciplined resulting in more lenient discipline for top sales performers. In addition, the more lenient treatment for top sales performers persists even when there is a pattern of a prior ethical infraction and the existence of an explicit organizational policy proscribing the act in question. Sales managers believe that, like themselves, others would be stricter when an unethical act is committed for the second time but not as strict as they personally would be. A within-subjects interaction effect indicates more SD bias under the condition of the unethical act being committed for the second time. (shrink)

This article challenges the unidimensional view of abusive supervisors and examines how employees respond to abuse when the transgressing boss also has a positive impact on others. Drawing on deonance and fairness theory, we propose competing hypotheses about the influence of prosocial impact. Specifically, we use deonance theory to suggest that prosocial impact might buffer the effects of abusive supervision. Alternatively, we incorporate fairness theory to predict that prosocial impact strengthens injustice perceptions and thereby worsens consequences of abuse. Two (...) field studies show support for fairness theory, demonstrating that employees perceive greater injustice, and show stronger retaliatory behaviors, when the abusive supervisor makes a positive difference in the workplace. A final field study replicates these results, while also testing the underlying cognitive process employees use to assess the interplay between “good” and “bad” supervisory characteristics. This article contributes insights to abusive supervision, prosocial impact, organizational justice, and behavioral ethics literatures. (shrink)

Monetary intelligence theory asserts that individuals apply their money attitude to frame critical concerns in the context and strategically select certain options to achieve financial goals and ultimate happiness. This study explores the dark side of monetary Intelligence and behavioral economics—dishonesty. Dishonesty, a risky prospect, involves cost–benefit analysis of self-interest. We frame good or bad barrels in the environmental context as a proxy of high or low probability of getting caught for dishonesty, respectively. We theorize: The magnitude and intensity of (...) the relationship between love of money and dishonest prospect may reveal how individuals frame dishonesty in the context of two levels of subjective norm—perceived corporate ethical values at the micro-level and Corruption Perceptions Index at the macro-level, collected from multiple sources. Based on 6382 managers in 31 geopolitical entities across six continents, our cross-level three-way interaction effect illustrates: As expected, managers in good barrels, mixed barrels, and bad barrels display low, medium, and high magnitude of dishonesty, respectively. With high CEV, the intensity is the same across cultures. With low CEV, the intensity of dishonesty is the highest in high CPI entities —the Enron Effect, but the lowest in low CPI entities. CPI has a strong impact on the magnitude of dishonesty, whereas CEV has a strong impact on the intensity of dishonesty. We demonstrate dishonesty in light of monetary values and two frames of social norm, revealing critical implications to the field of behavioral economics and business ethics. (shrink)

Named entity recognition (NER) is a very relevant task for text information retrieval in natural language processing (NLP) problems. Most recent state-of-the-art NER methods require humans to annotate and provide useful data for model training. However, using human power to identify, circumscribe and label entities manually can be very expensive in terms of time, money, and effort. This paper investigates the use of prompt-based language models (OpenAI’s GPT-3) and weak supervision in the legal domain. We apply both strategies (...) as alternative approaches to the traditional human-based annotation method, relying on computer power instead human effort for labeling, and subsequently compare model performance between computer and human-generated data. We also introduce combinations of all three mentioned methods (prompt-based, weak supervision, and human annotation), aiming to find ways to maintain high model efficiency and low annotation costs. We showed that, despite human labeling still maintaining better overall performance results, the alternative strategies and their combinations presented themselves as valid options, displaying positive results and similar model scores at lower costs. Final results demonstrate preservation of human-trained models scores averaging 74.0% for GPT-3, 95.6% for weak supervision, 90.7% for GPT + weak supervision combination, and 83.9% for GPT + 30% human-labeling combination. (shrink)

The purpose of the research is to develop a new methodological basis for identifying, analyzing and solving problems of international corporations export-import activities and to ground the directions for ensuring their business excellence. The approach originality provides introduction of a conceptual model that aims to eliminate the negative symptoms of international corporations export-import activities based on the results of comprehensive market research, effectiveness of export-import activities and calculation of the integrated indicator of business excellence. The leading corporations of (...) Slovakia and India in the production of bi-axially oriented polypropylene (BOPP) films were the primary basis for this study. The results of the research showed the need to implement a system of managerial innovation for reasoning the directions of ensuring international corporations business excellence. This is achieved because of using logically formalized methods and provides the improvement of organizational and structural interaction of management entities in the process of solving export-import activity problems. Important factors for ensuring business excellence are also the optimization of export and import costs, as well as an increase in export revenue for Slovak companies, and an increase in market share and cost optimization for Indian companies. The practical value of the obtained results is to develop a set of managerial innovations that can improve the efficiency of export-import activities and improve international corporations business. (shrink)

The problem of building an effective system of interconnected and purposeful innovative changes in business management is solved in the article. The main purpose of the research is to improve the model of business excellence on the basis of interconnected and purposeful innovative changes in business management. Critical analysis of literature sources and approaches to solving the problem of building a perfect model of business emphasizes the diversity of applied methodological approaches and methods of management innovation. (...) However, in terms of business technologicalization, necessity to accelerate information exchange, development of innovation and, at the same time, development of new threats, the need on the basis of strategizing, intellectualization of management, partnership, compliance with the challenges of the external environment, communication efficiency, leadership transformation, balancing intermediate and final results, there is a need to transform business and management on the basis of strategizing, intellectualization of management, partnership interaction, compliance with the challenges of the external environment, communication efficiency, transformation of leadership, balancing intermediate and final results. Relevance of solving of this scientific issue is that the timely use of innovative tools and management methods in the implementation of strategic intentions and goals forms a high adaptability of companies to transformation processes occurring in their external and internal environment under the influence of digital technologies in business processes. The scientific-theoretical and methodological basis of the study were the following methods: abstract-logical and comparative analysis – to generalize theoretical approaches and confirm the practical importance of solving the problem of building a model of providing business excellence on the basis of interconnected and focused innovative changes in business management; system analysis and modelling – method of building a model of business excellence based on managerial innovation; system-analytical – method of balancing the interaction of the components providing business excellence; generalization – when drawing conclusions based on research results. The object of research is a system of interconnected and purposeful innovative changes in business management. The results of solving the problem of building a model of business excellence while balancing the interaction of the components of such provision and implementation of the process of digital transformation of the business model. The results of the research have practical value for business entities that seek to increase the effectiveness of interconnected and purposeful innovative changes in business management. (shrink)

Previous research has shed light on the detrimental effects of abusive supervision. To extend this area of research, we draw upon conservation of resources theory to propose a causal relationship between abusive supervision and psychological distress, a mediating role of psychological distress on the relationship between abusive supervision and employee silence, and a moderating effect of the supervisor–subordinate relational context on the mediating effect of abusive supervision on silence. Through an experimental study, we found the causal (...) path linking abusive supervision and psychological distress. Results of both the experimental study and a field study provided evidence that psychological distress mediated the relationship between abusive supervision and silence. Lastly, we found support that this mediation effect was contingent upon the relational context in Study 2 but not in Study 1. We discuss implications for theory and practice. (shrink)

We build on the emerging research that shows aversive subordinate workplace behaviors are likely related to abusive supervision in the workplace. Specifically, we develop and test a moderated-mediation model outlining the process of abusive supervision based on the stressor-emotion model of counterproductive work behavior. We argue that subordinate interpersonal deviance prompts supervisor negative emotions, which then leads supervisors to engage in abusive supervision. We also argue that subordinate organizational citizenship behavior (OCB) is likely to play a crucial (...) role in predicting abusive supervision. We argue that interpersonal deviance is more likely to prompt abusive supervision through supervisor negative emotions when the magnitude of an employee’s engagement in OCB is weaker. Study 1, a time-lagged field study, tests and provides support for the relationships among our key variables (Hypotheses 1–3). Study 2, utilizing multisource field data (i.e., subordinate–supervisor dyads), replicates the results from Study 1 and provides support for the entire moderated-mediation model while controlling for tenure with supervisor, subordinate task performance, and subordinate conscientiousness. We find general support for our predictions. We conclude with a discussion of theoretical and practical implications as well as future research directions. (shrink)

Building on the emerging research on antecedents of abusive supervision, the current research offers an empirical investigation concerning how and when supervisor psychological entitlement instigates abusive supervision in the workplace. Specifically, drawing on social cognitive theory, we develop and test a moderated-mediation model delineating the process that prompts psychologically entitled supervisors to become abusive towards subordinates. We argue that supervisor psychological entitlement facilitates supervisor moral disengagement, which subsequently incites supervisory abusive behaviors. We also argue that supervisor moral identity (...) and core self-evaluation are likely to play an essential role in predicting the relationship between supervisor psychological entitlement and abusive supervision. We argue that supervisor psychological entitlement is more likely to instigate abusive supervision through moral disengagement when the magnitudes of supervisor MI and CSE are weaker. We test our theoretical model utilizing time-lagged, multisource data from a variety of organizations in the United States. We find general support for our hypotheses. We discuss implications for theory and practice as well as future research avenues. (shrink)

A business entity established and owned by a village is designed to support the community in meeting their daily needs, enhancing their knowledge, and providing business and employment opportunities. This requires an institution capable of managing these activities effectively. The institution in question must be able to generate profits because the potential within a village is intended to promote the welfare of the local community. This study examines village institutions functioning as economic entities, commonly known as Village-Owned (...) Enterprises (BUMDes). The study also explores the legal status of these entities and their role in implementing programs aimed at building a prosperous society. The research findings confirm that BUMDes, as regulated by Government Regulation Number 11 of 2021 and the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration Number 3 of 2021, have legal entity status. This means that these institutions are recognized and regulated by law, allowing them to engage in business activities legally, while also being responsible for adhering to applicable laws and regulations. The village government wholly owns these business institutions, and their mission is to manage and develop the village's economic potential. Additionally, BUMDes are intended to create jobs, enabling village communities to meet their basic needs, increase their income, and advance the local economy. The legal framework governing these institutions must be a focus for stakeholders to ensure the creation of legal justice, certainty, and benefits. (shrink)

From a tradition of discourse ethics, human dignity can be defined as “being an equal member in the realm of subjects and authorities of justification.” Additionally, “to act with dignity means being able to justify oneself to others; to be treated in accordance with this dignity means being respected as such an equal member.” Conversely, “to treat others in ways that violate their dignity means regarding them as lacking any justification authority”. The guidelines found in Habermas’s “ideal speech situation” are (...) essential to guarantee this notion of human dignity. Based on aspects of Habermas’s, as well as Rainer Forst’s theory of justice, this study analyzes efforts made by the late speaker of Deutsche Bank, Dr. Alfred Herrhausen, and the former CEO of Alcoa and United States Secretary of the Treasury, Paul H. O’Neill, to challenge the way debt crises in the developing world were handled. Both leaders understood indebted countries, the livelihoods and dignity of its citizens, not as an external entity but as an integral part of their agendas. The two agents included underrepresented groups in their considerations and discussions through a proxy or surrogate participation, giving them a greater voice and acknowledging their dignity. (shrink)

Based on the Internet of Things technology, this paper proposes building a cross-border e-commerce logistics supervision system and determines the evaluation index system from the overall framework design of the system, supply chain supervision process optimization, risk supervision optimization, and system order degree optimization. First of all, the framework adopts the national certification center to supervise the logistics service platform and logistics service platform to supervise the logistics participants of the secondary supervision system. Then, functions such (...) as swarm intelligence contract, legal anonymous identity authentication, intelligent transaction matching, abnormal data analysis and detection, privacy protection, and traceability are realized under the framework of the supervision system. Then, the security analysis and transaction supervision component software are used to verify the security, control, and operating efficiency of the transaction supervision framework. Finally, in a real crowd sourcing logistics enterprise platform to run on the software component, the actual measurement, the measured results show that the proposed cross-border supervision system is safe and controllable, and electronic business logistics protects users and data privacy, prevents forgery and fraud, and realizes the user behavior and user data in addition to auditability and traceability. (shrink)

Abstract:The central problems of political philosophy (e.g., legitimate authority, distributive justice) mirror the central problems of business ethics. The question naturally arises: should political theories be applied to problems in business ethics? If a version of egalitarianism is the correct theory of justice for states, for example, does it follow that it is the correct theory of justice for businesses? If states should be democratically governed by their citizens, should businesses be democratically managed by their employees? Most theorists (...) who have considered these questions, including John Rawls inPolitical Liberalism, and Robert Phillips and Joshua Margolis in a 1999 article, have said “no.” They claim that states and businesses are different kinds of entities, and hence require different theories of justice. I challenge this claim. While businesses differ from states, the difference is one of degree, not one of kind. Business ethics has much to learn from political philosophy. (shrink)

Research to date provides only limited insights into the processes of abusive supervision, a form of unethical leadership. Leaders’ vulnerable narcissism is important to consider, as, according to the trifurcated model of narcissism, it combines entitlement with antagonism, which likely triggers cognitive and affective processes that link leaders’ vulnerable narcissism and abusive supervision. Building on conceptualizations of aggression as a self-regulatory strategy, we investigated the role of internal attribution of failure and shame in the relationship between leaders’ vulnerable (...) narcissism and abusive supervision. We found across three empirical studies with supervisory samples from Germany and the United Kingdom (UK) that vulnerable narcissism related positively to abusive supervision (intentions), and supplementary analyses illustrated that leaders’ vulnerable (rather than grandiose) narcissism was the main driver. Study 1 (N = 320) provided correlational evidence of the vulnerable narcissism-abusive supervision relationship and for the mediating role of the general proneness to make internal attributions of failure (i.e., attribution style). Two experimental studies (N = 326 and N = 292) with a manipulation-of-mediator design and an event recall task supported the causality and momentary triggers of the internal attribution of failure. Only Study 2 pointed to shame as a serial mediator, and we address possible reasons for the differences between studies. We discuss implications for future studies of leaders’ vulnerable narcissism as well as ethical organizational practices. (shrink)

As research in the areas of unethical and ethical leadership grows, we note the need for more consideration of the normative assumptions in the development of constructs. Here, we focus on a subset of this literature, the “dark side” of supervisory behavior. We assert that, in the absence of a normative grounding, scholars have implicitly adopted different intuitive ethical criteria, which has contributed to confusion regarding unethical and ethical supervisory behaviors as well as the proliferation of overlapping terms and fragmentation (...) of research. Accordingly, we offer a definition of unethical supervision grounded in the normative theories and develop a framework of unethical supervision by analyzing the constructs associated with unethical supervision from a normative perspective. Our analysis suggests a heavy emphasis on violations of the right to dignity. We also note that utilitarianism and certain forms of rights as well as justice have been largely overlooked in the unethical supervision literature. We conclude by considering the implications of our conceptualization for theory on the antecedents and consequences of unethical supervision and by explaining how our approach extends to the larger literature on unethical and ethical leadership. (shrink)

_Business Ethics and the Natural Environment_ examines the present status of relations between corporate enterprise and the natural environment in the world today. •Discusses such questions as: What obligations does a corporation have toward the environment? To respect entities unprotected by law? To care about future generations? •Argues that environmentally-friendly business practices yield dividends exceeding expectations, and that the competitive firm of the 21st century will follow “green” standards •Provides a background in ethics, a survey of business (...) ethics, an account of environmental philosophy, an overview of environmental legal issues, and an account of the problems associated with globalization. (shrink)

Drawing upon the unfolding model of turnover and the dual-process theory of information processing, we examined the roles which ethical leadership and abusive supervision play in the turnover process. The central conclusion of this study is that ethical leadership influences job satisfaction, which then influences intentions to quit, which then impacts job search behaviors. Conversely, abusive supervision, which is the conceptual opposite of ethical leadership, has a negative influence on job satisfaction with corresponding impacts on intentions to quit (...) and job search behavior. But, unlike ethical leadership, which does not directly lead to job search behavior, abusive supervision can also directly make people so upset that they initiate job search behaviors. Moreover, findings indicate that even low levels of abusive supervision can neutralize high levels of ethical leadership. Implications for research and practice in human resource management are discussed. (shrink)

Narcissists often attain leadership positions, but at the same time do not care for others and often engage in unethical behaviors. We therefore explored the role of leader narcissism as an antecedent of abusive supervision, a form of unethical leadership. We based our study on the narcissistic admiration and rivalry concept (NARC) and proposed a direct positive effect of leaders’ narcissistic rivalry—the maladaptive narcissism dimension—on abusive supervision. In line with trait activation and threatened egotism theory, we also proposed (...) a moderated mediation assuming that leaders high in narcissistic rivalry would be particularly prone to showing abusive supervision in reaction to followers’ supervisor-directed deviance, as this form of follower behavior would threaten their self-esteem. We conducted a field study with leader–follower dyads (Study 1) and an experimental vignette study with leaders (Study 2). Leaders’ narcissistic rivalry was positively related to abusive supervision (intentions) in both studies. This effect was independent of followers’ supervisor-directed deviance and leaders’ perceived self-esteem threat. We discuss our findings in light of the NARC, as well as threatened egotism theory, and offer directions for future research. Finally, we make practical recommendations for organizations. (shrink)

BackgroundUser selection is an important guarantee for the sustainable development of mobile medical businesses. Under the background of increasingly fierce competition, the decision-making behavior of mobile medical businesses will directly affect the choice of the behavior of users.MethodsThe study constructs the decision-making behavior model of mobile medical business based on the user choice and adds the role of people in government. It uses the game method to explore the relationship between the government, mobile medical business, and users. Finally, (...) it makes an example analysis. Empirical research is conducted to demonstrate the influence of different parameter changes on the results.ResultsThe results show that in the absence of government intervention, users’ choice of filtering information will create a bad environment for mobile medical businesses, and further will be reduced, and the expected utility of businesses will not be affected causing a reduction in expected utility of companies. Similarly, government regulations can effectively improve the mobile medical environment and enhance the expected utility of mobile medical companies.ConclusionThe government needs to formulate relevant laws and regulations to ensure the orderly operation of the mobile medical market and strengthen government supervision. It is necessary to conduct publicity and education to protect the fundamental interests of users and businesses. (shrink)

The original version of this article was corrected: Figures 5 and 6 were updated.

If you cannot, then you ought not. Taking its own precepts seriously, philosophy, in the face of scientific deterministic success, has abandoned its original calling of inspiring munificence and, in doing so, has undercut much of its own relevance. But this need not be the case. If we adopt a more finely grained set of theoretical glasses, we will see that human freedom is simply the icing on a deterministic layer cake that launches entities, both phylogenetically and ontogenetically, from (...) the object base, through consciousness, and then through self-consciousness, and finally to the possibility of reasonably based self-legislation. Greasing the wheels of the last step is Philosophy’s calling and responsibility. We can—and we ought because we can—fall inline with the Socratic echo, and agitate for munificence. (shrink)

Extant literature has documented mixed findings concerning the relationship between abusive supervision and employee performance. While most studies show a negative relationship, others reveal that abusive supervision can be motivating and performance-enhancing, and still others find no effect. To advance our understanding of this relationship, the present study examines employees’ objective and quantifiable key performance indicators (KPIs) as an outcome, while investigating employment contract type as a critical boundary condition. This study also explores an alternative outcome of abusive (...) supervision by examining whether its effects extend to employees’ behavior towards customers, specifically in the form of customer-directed sabotage. A two-wave multi-source field study was conducted with 1,331 customer service representatives from 139 call-center teams. Findings suggest an alarming phenomenon: for probationary employees, an inverted U-shaped relationship exists between abusive supervision and employees’ KPIs, such that low to moderate levels of abusive supervision increase, but moderate to high levels of abusive supervision decrease, their job performance. For permanent employees, KPIs are less affected by abusive supervision. However, abusive supervision is positively related to employees’ customer-directed sabotage behavior, and this effect is stronger for permanent (vs. probationary) employees. The theoretical and practical implications of the findings for leadership and business ethics are discussed. (shrink)

“Daily Mail”, “Centros”, “Überseering” and “Inspire Art”: The ECJ has triggered by applying the principle of freedom of establishment step by step the competition between EU corporate legal systems. Entrepreneurs and investors within the EU now can choose between the various corporate legal forms of the various member states when deciding where and how to carry out their business. “Corporate Business Forms in Europe” is the first compendium including a review and description of the most important types of (...) corporate business forms in the newly enlarged Europe. In particular with respect to the proposed directive concerning the transfer of the registered office of a company from one member state to another under perpetuation of its legal capacity this compendium becomes an indispensable reference book for investors/businessmen, lawyers and students providing practical information starting with the formation and ending with the winding up of the various types of corporate entities presented. The team of authors comprises lawyers and professionals from the various countries concerned with a profound background in corporate law. (shrink)

The purpose of the study is to study the theoretical foundations of the business activity of the enterprise and develop measures to improve it on this basis. The article discusses the theoretical aspects of transformation, regulation and increase of business activity of economic entities. The analysis of the business activity of the enterprise reflects a systematic assessment of the efficiency of the use by the business entity of its resources, which ensures the achievement of positive (...) results and the creation of a favorable investment climate, maintaining a stable financial condition and constant expansion and growth of production and sales volumes. The scientific novelty lies in the development and refinement of theoretical provisions and the definition of directions for increasing the business activity of small businesses. As a result, the main directions of increasing business activity have been identified. (shrink)

This article examines a particular kind of business-opening activity found in a specific, and little analysed, type of institutional group meeting: group supervision for psychotherapeutic counsellors. The data consist of a particular set of activities that occur in the initial stages of these meetings, which are neither the kind of pre-meeting talk identified by previous research on interaction in meetings, nor specifically the business of group supervision itself. This phase, referred to as the ‘check-in’, functions as (...) an interim stage between small talk and getting down to business. The analysis shows how the check-in comprises a highly structured set of linguistic sequences whose production is bound up with one of the key interactional features of group supervision: the collaborative orientation to the production and relevance of ‘feelings-talk’. (shrink)

The idea that ‘business ethics’ picks out a distinct discipline within ethical theory is contentious; in particular, it is unclear why theoretical approaches to moral and political philosophy cannot satisfactorily address ethical concerns in the context of business activity, just as they can in the context of other human activities. In response, I argue that some features of the business environment require more focused analysis than currently available. This environment is characterised by the presence of large social (...) groups – business organisations – that are not political in nature, but yet wield considerable power and are the vehicles for complex forms of collective action. The most pressing ethical concern raised by such collective action is collective moral responsibility. I develop an account of collective responsibility that is tailored to business organisations and that combines a number of strands of moral thought – a desert-based account of moral responsibility that is of a kind with that typically applied to individual humans; a pluralistic account of how collective responsibility is generated that is rooted in irreducible group-level properties; and a moderate approach to social ontology that sees nothing mysterious in ‘distinct’ collective entities. From this starting point I develop two detailed models that illustrate how business organisations can constitute distinct collective entities that may be held morally responsible. The first shows how such organisations may satisfy the conditions required to hold moral agency, which is typically assumed to be a prerequisite for moral responsibility. The second breaks with this tradition and argues for the possibility of ‘non-agential’ moral responsibility in cases where complex organisational structures mediate the actions of the moral agents that populate them. I conclude by showing how this distinct organisational-level responsibility, far from insulating organisation members from personal culpability, illustrates quite distinct standards against which such individuals may be judged. (shrink)

The article starts by arguing that seeing the firm as a mere nexus of contracts or as an abstract entity where different stakeholder interests concur is insufficient for a “humanistic business ethos”, which entails a complete view of the human being. It seems more appropriate to understand the firm as a human community, a concept which can be found in several sources, including managerial literature, business ethics scholars, and Catholic Social Teaching. In addition, there are also philosophical grounds (...) that support the idea of business as a human community. Extending this concept, and drawing from some Phenomenological-Personalist philosophers, we propose that the firm should be seen as a particular “community of persons” oriented to providing goods and services efficiently and profitably. Being a “community of persons” emphasizes both individuals and the whole, and makes explicit the uniqueness, conscience, free will, dignity, and openness to human flourishing. This requires appropriate communication about and participation in matters which affect people’s life, and makes it essential to cooperate for the common good of the business firm and the society. (shrink)

This paper is informed by the need for all businesspeople to forge a well-knitted collaboration against unethical business practices and immoral tendencies witnessed in the corporate world today. The scandalous revelations, of fraud, deception and other sharp practices, of many corporations all over the globe indicate that the issue of unethical business practices is pandemic in nature and should neither be localized nor treated with kid-gloves.It is a well known fact that a nation’s prosperity is entwined with the (...) way corporate entities run their businesses. The very foundation of corporate activities should firmly rest on high ethical business practices. It is a sure way to halt the spread of this leprous disease which has eaten deep into the very fabrics of the corporate world.This paper is an attempt to show that strong ethical and moral values, as against unethical and immoral values, are the major sustainable force behind continued strategic success of business enterprise. In other words, the essence of this paper is to argue that consistent ethical business practice can serve as a key to competitive advantage in an age of fierce competition where products and services look increasingly alike, and gaining customers’ trust and loyalty more important than ever. (shrink)