Abstract: This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values in its business practices.
Abstract: A study and its preliminary results are presented. The research is descriptive and exploratory and it is still in process. Its objective is to develop an assessment method in the field of fostering values using competence mathematics problem solving. This is part of a more extensive research that aims at contributing to educational integration in Latin America, particularly to the development of proposals to link education for citizenship and the mathematics lessons. This is being carried out by research teams of University of Barcelona-España; University Nacional of Costa Rica; University Autónoma of Querétaro-México; Pontificia University Católica of Perú, University Nacional of Villa María- Argentina and University of Los Lagos-Chile, in the context of Andrés Bello Chair for the Association of Latin American Universities. This research was developed and implemented in Chile in 2016, using mixed research methods. It included interviews and a problem-solving math test with ethical values that was administered to students of the secondary education of the regions of Los Ríos and of the Lakes of Chile. The results show the lack of integration between the teaching of values and science discipline.
Abstract: Economics explanation for privatisation, drawing on neo-liberal market structures and technical efficiency principles has failed to address social imbalance and, distribute the efficiency benefits accrued from privatisation equitably among service users and different classes of people in society. Stakeholders’ interest, which cover ethical values and changing human needs are ignored due to shareholders’ profit maximising strategy with higher service charges. The consequence of these is that, the existing justifications for privatisation have fallen short of customer quality expectations because the underlying plan-based models fail to account for the nuances of customer expectations. We draw on the theory of deferred action to develop a context-based privatisation model, the deferred-based privatisation model, to explain how privatisation could be strategised for the emergent reality of the wider stakeholders’ interests and everyday quality demands of customers which are unpredictable.
Abstract: People have always needed to believe in some
supernatural power, which could explain nature phenomena.
Different kinds of religions like Christianity, Hinduism, Islam,
Buddhism have thought believers in all world, how to behave
themselves. We think the most important role of religion in modern
society most important role of religion in modern society is safety of
the People. World and traditional religion played a prominent role in
the socio-cultural progress, and in the development of man as a
spiritual being. At the heart of religious morals the belief in god and
responsibility before it lies and specifies religious and ethical values
and categories . The religion is based on ethical standards historically
developed by society, requirements and concepts, but it puts all
social and moral relations of the person in dependence on religious
values. For everything that the believer makes on a debt or a duty, he
bears moral responsibility before conscience, people and god. The
concept of value of religious morals takes the central place because
the religion from all forms of public consciousness most values is
painted as it is urged to answer vital questions. Any religion not only
considers questions of creation of the world, sense of human
existence, relationship of god and the person, but also offers the
ethical concept, develops rules of behavior of people. The religion a
long time dominated in the history of culture, and during this time
created a set of cultural and material values. The identity of Kazakh
culture can be defined as a Cultural identity traditional ,national
identity and the identity values developed by Kazakh people in
process of cultural-historical development, promoting formation of
Kazakh culture identity on public consciousness. Identity is the
historical process but always the tradition exists in it as a component
of stability, as a component of self that what this identity formed .
Abstract: Although, it is a long time that human know about
the importance of environment in life, but at the last decade of 20
century, the space that was full of hot scientific, collegial and
political were made in environmental challenge, So much that, this
problem not only disarrange the peace and security of life, but also it
has threatened human existence. One of the problems in last years
that are significant for authorities is unsatisfactory achieved results
against of using huge cost for magnificent environmental projects.
This subject leads thinker to this thought that for solving the
environmental problems it is needed new methods include of
sociology, ethics and philosophic, etc. methods apart of technical
affairs. Environment ethics is a new branch of philosophic ethics
discussion that discusses about the ethics relationship between
humans and universe that is around them. By notifying to the above
considered affairs, in today world, necessity of environmental ethics
for environment management is reduplicated. In the following the
article has been focused on environmental ethics role and
environmental management methods and techniques for developing
it.
Abstract: Corporate social responsibility (CSR) viewpoint have challenged the traditional perception to understand corporations position. Production- and managerial-centred views are expanding towards reference group-centred policies. Consequently, the significance of new kind of knowledge has emerged. In addition to management of the organisation, the idea of CSR emphasises the importance to recognise the value-expectations of operational environment. It is know that management is often well-aware of corporate social responsibilities, but it is less clear how well these high level goals are understood in practical product design and development work. In this study, the apprehension above proved to be real to some degree. While management was very aware of CSR it was less familiar to designers. The outcome shows that it is essential to raise ethical values and issues higher in corporate communication, if it is wished that they materialize also in products.