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Effective internal controls and governance: analysis of ethical culture and ethical evaluations on whistleblowing intentions of government officials

Zakaria Maheran, Abd Manaf Khamisah, Nurmala Sari Eka, Syed Yusuf Sharifah Norzehan, Abdul Rahman Rashidah, Hamoudah Manal Mohammed

Polish Journal of Management Studies

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2021

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Vol. 23, No. 1

487--502

EN

This study examines the ethical culture and ethical evaluations on the whistleblowing intentions of government officials. Whistleblowing is the most effective internal controls to expedite integrity and thus would protect the urban from harm and destruction. Data were collected through questionnaires distributed to 282 officials from one of the Malaysian city councils and analysed using Structural Equation Modelling (SEM) of partial least square approach (PLS) version 3. The findings indicated that all the three variables namely organizational ethical culture, deontological and teleological evaluations were significant factors of whistleblowing intentions. The discoveries provide beneficial insights to the government, policy and lawmakers, city councils, and academicians that the likelihood of whistleblowing intentions depends on ethical evaluations of rules compliance (deontology), perceived consequences (teleology), and strong ethical culture. Nurturing whistleblowing culture does not only elevate the public trust towards the city council but also foster effective internal controls and good governance.

PL

Niniejsze badanie analizuje kulturę etyczną i oceny etyczne dotyczące intencji zgłaszania nieprawidłowości przez urzędników państwowych. Informowanie o nieprawidłowościach (Whistleblowing) to najskuteczniejsza kontrola wewnętrzna, która przyspiesza integralność, a tym samym chroni miasto przed niesprawiedliwością i destrukcją. Dane zostały zebrane za pomocą kwestionariuszy rozesłanych do 282 urzędników z jednej z malezyjskich rad miejskich i przeanalizowane za pomocą Modelowania Równań Strukturalnych (SEM) z metodą najmniejszych kwadratów (PLS) w wersji 3. Wyniki wskazują, że wszystkie trzy zmienne, a mianowicie kultura etyczna organizacji, deontologiczna oraz oceny teleologiczne były istotnymi czynnikami intencji sygnalizowania nieprawidłowości. Odkrycia dostarczają cennych informacji rządowi, politykom i prawodawcom, radom miejskim i naukowcom, że prawdopodobieństwo intencji informowania o nieprawidłowościach zależy od etycznej oceny przestrzegania zasad (deontologia), postrzeganych konsekwencji (teleologia) i silnej kultury etycznej. Pielęgnowanie kultury informowania o nieprawidłowościach nie tylko zwiększa zaufanie publiczne do rady miasta, ale także sprzyja skutecznej kontroli wewnętrznej i dobremu zarządzaniu.

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System logistyczny służby więziennej

Śledzik W.

Systemy Logistyczne Wojsk

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2012

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nr 38

303--314

PL

Przedstawiono system logistyczny Służby Więziennej jako ustawowego organu powołanego do wykonywania kary pozbawienia wolności, specyficzny charakter i zakres wykonywanych zadań logistycznych tej formacji, jej usytuowanie w systemie bezpieczeństwa państwa oraz strukturę służb logistycznych na poszczególnych poziomach zarządzania, a także jej holistyczny charakter oraz relacje pomiędzy teorią systemów a logistyką Służby Więziennej.

EN

In article are presented the logistic system of the Prison-Servce as the statutory organ qualified to the exercise of the imprisonment, the specific character and the range of performed logistic tasks of this formation, her location in safety systems of the state and the structure of logistic services on individual levels of the management, and also her holistic character and relations among the general system theory and the logistics of the Prison-Service.

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Podejście systemowe w logistyce

Brzeziński M.

Systemy Logistyczne Wojsk

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2012

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nr 38

17--27

PL

Przedstawiono logistykę jako przedmiot badań, podstawy filozoficzne systemów logistycznych oraz relacje pomiędzy teorią systemów a logistyką.

EN

In article are presented the logistics as the object of research, philosophical bases of logistic systems and relations among the general system theory and the logistics.

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Johann Wolfgang Goethe (1749-1832). Metoda genetyczna i francuski aforyzm. W 180. rocznicę śmierci poety – przyrodnika

Bednarczyk A.

Kwartalnik Historii Nauki i Techniki

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2012

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R. 57, nr 3/4

7--66

EN

The present-day scientific issues (participation in a dispute between G. Cuvier and É. Geoffroy Saint-Hilaire in 1830 in the form of a two-part article written on this topic - 1830, 1832) and also the editorial activities connected with the scientific field-such as, participation in the editing and publishing (1831) of a French translation of his former botanical study Versuch die Metamorphose der Pflanzen zu erklären (1790), which he recently provided with revised additional materials (the autobiography of the poet as a naturalist and the course of reception of the concept of metamorphosis) were matters which imported Goethe nearly until the last years of his life. It was in Versuch die Metamorphose der Pflanzen zu erklären where a detail previously absent from his natural writings appeared there for the first time, namely a French motto opening a part containing these additional materials: Voir venir les choses est le meilleur moyen de les expliquer. This only one sentence, maintained in the aphoristic form, whose author was, a little known at that time, French botanist and illustrator, Pierre-Jean-François Turpin (1775-1840), explains in the most concise way possible the very essence of the genetic method. This said method, widely practiced by Goethe in the natural studies from the early age, constituted an important component of his methodological set of instruments and gave a special expression to his way of understanding the world. The article analyses the German translation of Turpin’s aphorism, as made by Goethe, in which a certain teleological nuance was noticed, not existing in the original French version; as such, it remains in an apparent contradiction with the general and antiteleological scientific attitude of Goethe. The mentioned aphorism was compared in terms of accuracy to several translations into European languages. Furthermore, the question of Turpin’s aphorism being allegedly assigned to Aristotle was also taken into consideration. In the article, the proper genetic method based on textual evidences, drawn from Goethe’s scientific works, was reconstructed and its extensive and varied applications familiar to the poet natural sciences. It was noted that the developed by Goethe genetic method (similarly as presenting it Turpin’s aphorism) had its origins in the same morphology, was used to solve specific epistemological problems of biology at that time, and was not the product of- contrary to what many historians of biology claim - influential in those days German Naturphilosophie. In the article, above all, however, a lot of attention was paid to the position which the genetic method occupied in morphology, interpreted by Goethe in a physiological and typological way. Particularly great importance was paid to it in the developed by Goethe theory of morphological type associated with a comparative method and introducing there the principle of continuity, to which he assigned a special theoretical and philosophical importance. Finally, the relations of the genetic method with contemporary typological morphology and the used here concept of homology were presented.