Ethical principles, norms, rules and standards. Abstract: Ethical standards and practical ethics of a psychologist

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In accordance with the above operating principles practical psychologist ethical standards for psychologists have been adopted and are used throughout the world.

1. General principles.

1.1. The activities of a psychologist are aimed at such humanitarian and social goals as well-being, health, high quality of life, full development of individuals and groups in various formations of individual and social life. Since the psychologist is not the only professional whose work is aimed at achieving goals, exchange and cooperation with representatives of other professions is desirable and in some cases necessary, without any prejudice towards the competence and knowledge of any of them.

1.2. Psychology as a profession is governed by principles common to all professional ethics: respect for the individual, protection of human rights, a sense of responsibility, honesty and sincerity towards the client, caution in the use of tools and procedures, professional competence, commitment to the goal of the intervention and its scientific basis.

1.3. Psychologists should not participate in or contribute to the development of methods directed against the freedom of the individual and his physical or psychological integrity. Direct development or assistance in the implementation of torture or abuse, which is a crime, constitutes the most serious violation of the professional ethics of psychologists. They shall not, in any capacity, either as investigators, assistants or accomplices, take part in torture or any other cruel, inhumane or humiliating act, whoever the object may be, whatever accusations or suspicions may be brought against that person and any information that could be obtained from him in this way in conditions of military conflict, civil war, revolution, terrorist acts or any other circumstances that could be interpreted as justifying such actions.

1.4. All psychologists should, as a minimum, inform their professional bodies of human rights violations, abuse, cruelty, inhumane or degrading conditions of detention, whoever the victim, and of any such incident that comes to their attention in the course of their professional practice.

1.5. Psychologists must respect the religious and moral beliefs of their clients and take them into account when interviewing them for professional interventions.

1.6. When providing assistance, psychologists must not discriminate on the basis of origin, age, race, social class, gender, religion, ideology, nationality or any other differences.

1.7. Psychologists should not use the power or superiority over clients that the profession gives them to make a profit or gain an advantage for themselves or others.

1.8. Especially in written documents, psychologists must be extremely careful, restrained and critical of their concepts and conclusions, taking into account the possibility of them being perceived as pejorative and discriminatory, for example, normal - abnormal, adapted - maladjusted, intelligent - mentally retarded.

1.9. Psychologists should not use manipulative procedures to gain access to certain clients, nor should they act in such a way as to create a monopoly in their field. Psychologists working in public organizations should not use this advantage to expand their own private practice.

1.10. A psychologist should not allow his name or signature to be used by persons who do not have the proper qualifications and training for illegal use. psychological methods. Psychologists must report all cases of infringement of the rights of others that become known to them. Useless and deceptive actions should not be hidden behind the qualifications of a psychologist.

1.11. In cases where the client's personal interests conflict with the institution, the psychologist must try to perform his functions with maximum impartiality. Seeking help from this institution presupposes taking into account the interests of the client, respect and attention to him on the part of the psychologist, who, in appropriate circumstances, can act as his defender in relation to the administration of the institution.

Let's look at the definition of ethics. From the point of view of philosophy, ethics is a philosophical science, the object of study of which is religious and secular morality about the principles of social-normative communication. The term “Ethics” was introduced into scientific circulation by the ancient Greek philosopher Aristotle. According to the teachings of Aristotle, ethics is a science that studies human characters, morals, motives of human behavior, human vices and virtues. From the time of Aristotle to the present day, moral philosophy has been the theoretical foundation for the development of rational ethical knowledge, skills and abilities. The subject of the study of ethics is morality, the history of socio-ethnic mores, law, customs, traditions in their secular (everyday, scientific) and confessional (religious) manifestations. Since morality is an integral part of ethics, let us highlight its main functions:

Regulatory function. Regulates people's behavior in accordance with moral requirements. In terms of its scope and versatility of impact on the individual, morality is broader than law. It exercises its regulatory capabilities with the help of norms-guidelines, norms-requirements, norms-prohibitions, norms-frameworks, restrictions, as well as norms-models (etiquette).

Value-orienting function. Orients a person in the world of cultural values ​​surrounding him. Develops a system of preference for some moral values ​​over others, allows you to identify the most moral assessments and lines of behavior.

Cognitive (epistemological) function. It assumes the knowledge not of objective characteristics, but of the meaning of phenomena as a result of practical mastery. Thanks to this function, ethical knowledge, principles, norms, codes in specific conflict situations help to form a model of moral behavior.

Educational function. Leads to a certain educational system moral standards, habits, customs, mores, generally accepted patterns of behavior.

Evaluation function. Evaluates a person’s mastery of reality from the standpoint of good and evil. The subject of assessment is actions, attitudes, intentions, motives, moral views and personal qualities.

Motivational function. Allows a person to evaluate and, if possible, justify his behavior using moral motivation. Pure and noble motives are the most important element of a person’s moral behavior.

Communication function. Acts as a form of communication, transmission of information about the values ​​of life, moral contacts of people. Ensures mutual understanding and communication between people based on the development of common moral values, and hence - service interaction, “common sense”, support and mutual assistance

Thus, we see that morality occupies an important place in a person’s life and is an integral part of his life, fulfilling important functions in the formation of value guidelines and human interaction with society.

The next important step in our work will be the consideration of the structure of morality, what is the object and subject in it. And so the object of study of ethics is the variety of forms of secular and confessional morality in the history of human evolution.

The subject of the study of ethics is Homo sapiens: the leaders of philosophical and ethical teachings from ancient times to the present day. Recognition of ethical standards in society makes society civilized and contributes to the progress of social relations. The demand for ethics (in certain norms of social relations) emerged at the dawn of human civilization. The primitive origins of ideas about “norms” of behavior are found in the herd, in the flock, in the first human family, clan, community, tribe. The uniqueness of ethical teachings develops more widely in national and then in folklore. For positive herd, and later collective communication and living, primitive people were forced to accept and legitimize the norms of communicative morality: do not steal, do not harm your neighbor, help your neighbor, the weak, etc. But due to complexity and inconsistency socio-economic evolution, some moral norms were accepted, others were rejected.

Ethics is a special way of knowing historical reasons selective evolution of morality of a secular and ethno-religious nature. It can be seen that religion greatly influenced the formation of ethical standards. Pagan mythology is the bearer and custodian of pagan ethics and rituals of the ancient peoples of the world. In pagan (pre-Christian) times, people developed moral standards from the position of the authority of divine idols and idols, which imposed taboos (prohibitions) on certain acts. For example, it is forbidden (taboo) to pick mushrooms in the sacred forest of magi, shamans, and sorcerers; it is forbidden to encroach on the property of “holy” places; Pagan taboos, including the ethical commandments of the seven Greek sages, contributed to the development of the ethical commandments of the Bible. The ethics of the Bible, based on the moral commandments of Moses (in the Old Testament) and Jesus Christ (in the New Testament), obliges a person to cleanse himself from the filth of pagan sins. Fundamental differences between the ten commandments of Moses and the teachings of Jesus Christ. Moses, physically saving his people from Egyptian captivity, only prepared the ground for saving the soul from pagan filth. Jesus Christ more deeply forms the foundations and principles of saving the human soul from pagan sins. (Pentateuch of Moses) and the Sermon on the Mount of Jesus Christ. (Gospel of Matthew). Denying the moral norms of pagan teachings (Book of the Dead, Book of Pyramids, Book of Veles, Zoroaster, Vedas, Rig Veda, Ayurveda, etc.), Christianity gave humanity ten moral and ethical commandments on behalf of Moses, the founder of Judaism, the essence of which is set out in the Torah, Talmud, in the sacred books of the Old Testament.

It is important to study the history of the development of ethics in order to consider how ethical standards have changed over time. In accordance with the three class socio-economic formations in the history of ethics, as well as in the history of philosophy in general, three periods are distinguished: antiquity, the Middle Ages and Modern times. They differ in their approach to solving basic ethical problems, primarily the relationship between what is and what should be.

The first stage is ancient ethics, let's consider it in more detail. Ancient ethics is essentially the doctrine of virtues and the virtuous personality. According to this understanding, the intermediate link between moral empiricism and moral obligation and their real synthesis is the moral personality. This ethics is optimistic, it affirms the moral self-worth and sovereignty of man. In the understanding of ancient philosophers, a person is better than any rules, better than his own actions. His specificity is that he is a rational and social being; According to philosophers, a harmonious social order is a means of the virtue of citizens, their perfect discovery of the properties of a rational essence. So, for example, the two definitions of man that Aristotle gives - man is a rational being and man is a political being - are interconnected and determine each other. This understanding of morality is the result of reflection on the nature of the relations of free citizens in the ancient city-state. With the transition from the polis organization to large military-bureaucratic associations, this understanding revealed its narrowness and one-sidedness.

The next stage that we have to consider is the Middle Ages. Medieval ethics is a negation of ancient ethics. Morality in the Middle Ages was understood as a system of external, transpersonal and unchanging norms of behavior that coincide with the commandments of God. It is thought that the goal and norm of human behavior lie not in himself, but in his creator - God. Medieval religious ethics is characterized by desires to subjugate specific person to an abstract person, the actual discrediting of all substantive goals of human activity. As we see, in particular, in the example of Augustine’s ethics, the idea of ​​​​the divine origin of moral norms actually leads to the denial of the possibility of their existence, and even more so of reality. Medieval ethics organically combines two seemingly opposite, but, in essence, deeply interconnected views: on the one hand, a moralistic view of the world, according to which morality precedes being, on the other, the denial of the moral freedom of the human person. The most consistent theorists of Christian morality are inclined to the conclusion that morality is a simple, inexpressible self-identity, which is achieved when a person renounces everything earthly, including, first of all, himself as an individual, special being, when the generic essence is God-likeness - becomes its only, all-consuming characteristic. If ancient ethics was so carried away by the idea of ​​the moral sovereignty of the individual that it ultimately came to deny the universal content of morality, then medieval ethics, on the contrary, emphasizes the universal content of morality to such an extent that it ignores the historical and personal certainty of its manifestations.

And the last third stage that we will consider is the ethics of the New Age. In modern ethics, there is a noticeable desire to overcome the one-sided definitions of morality in antiquity and the Middle Ages, to understand morality simultaneously both as an immanent property of the human individual and as a supra-individual social phenomenon. Modern thinkers cannot accept the medieval point of view of man as an insignificant being, but they also do not share the naive belief of antiquity in the omnipotence of the moral capabilities of the individual; they see that real people and morals are very far from the ideal of virtue. The fundamental moral problem takes the following form: how can the mass of selfish individuals of bourgeois society become an association whose members are in solidarity with each other? In the ethics of modern times (especially vividly in Kant), the problem of what is and what should be takes the form of a tragic, irreparable gap, which was a recognition, albeit inadequate, of the moral futility of class society. The justification for the impossibility of real synthesis, mediation between social mores and abstract moral principles was the highest point of pre-Marxist ethics, from which the direct formation of the prerequisites for a historical-materialist understanding of morality began (in the systems of Hegel and Feuerbach). Pre-Marxist ethics considered morality either from the point of view of what should be or from the point of view of what is essential. In the first case, abstract morality becomes the basis for judgment. Ethics tries to substantiate the transformed logic, the illusion of moral consciousness emancipated from the world: from what should be to what is; you can because you have to. She interpreted the moral improvement of the individual as her spiritual self-coercion, self-restraint, the result of limiting her immediate inclinations, interests, going beyond the social and natural boundaries of a living person. Representatives of this direction of ethics see their main task in philosophically substantiating the necessity and reasonableness of absolution of moral norms and outlining effective social and educational procedures for their mastery by individuals. This idea is concretized in various normative models, among which the most famous are the ethics of inner resilience, the religious ethics of love, and the rationalistic ethics of duty.

The second direction in ethics considers morality as a specific property of specific individuals. Moral norms are deprived of their original, extra-empirical status, and, accordingly, of their absolute power over the individual. Not the world is being brought under moral principles, but, on the contrary, moral principles are derived from the world. Ethics denies the need to suppress living inclinations in the name of abstract norms; it sees in morality the expression and continuation of natural and social characteristics person, gives normative meaning to his aspirations, needs and interests. This orientation of ethical thought was embodied primarily in the concepts of hedonism, eudonism, utilitarianism, and reasonable egoism. The difference between these approaches to understanding morality was a unique manifestation of the dispute between the main philosophical parties on ethical grounds. What in epistemology appears as a struggle between materialism and idealism, in pre-Marxist ethics is revealed as a confrontation between eudonism and self-denial, between the Epicurean and Stoic traditions in understanding the goals and meaning of human life. The main essence that separates these concepts can be conveyed by the formula: morality for man and man for morality. Materialism seeks to “reduce” morality to one of the ways of self-affirmation of a particular person, and idealism, on the contrary, “raises” real person to the level of moral abstractions; materialism deals with the moral man, and idealism with the moral man. Moral consciousness can not only express the actual degree of humanity, achieved by society, but also distort and camouflage it. This is what happens in a class society: as it becomes dehumanized public relations, which are based on the exploitation of man by man, morality takes the form of abstract demands that are in fundamental confrontation with reality, morality is emancipated from the world, begins to imagine that it is higher than reality, can correct reality, etc. The separation of morality from social practice as an independent form of social consciousness and the formation of ethics as a science coincide - in time and in essence. This is clearly revealed in the very origins (Homer, Hesiod, early philosophers). But even in subsequent history, ethics and morality do not diverge as much as is usually thought. Ethics does not remain dispassionate, neutral in relation to the real struggle of moral values ​​and positions in society. It not only explains morality, but also teaches morality. To the extent that ethics teaches morality, it, while remaining a science, simultaneously becomes an element of the moral consciousness of a class of society.

Ethics in regulation is becoming increasingly important various types human activity in society. This is due to the desire to constantly improve professional standards in relation to changing social relations.

The ethics of society cannot represent the absolute truth in human behavior. Each generation must solve them again and again on its own. But new developments must be based on the moral stock created by previous generations. Today, when there is rapid development of technical aspects and lagging cultural aspects, it is very important to understand that ethical knowledge is necessary to stabilize society. Intelligence should be not only in knowledge, but also in the ability to understand others. It manifests itself in a thousand and a thousand little things: in the ability to argue respectfully, to behave modestly at the table, in the ability to quietly help another, to take care of nature, not to litter around oneself - not to litter with cigarette butts or swearing, bad ideas.

TRAINING ETHICAL CONDUCT. Another approach that organizations use to improve ethical behavior is training ethical behavior for managers and employees. In doing so, employees are made aware of business ethics and sensitized to ethical issues that may arise before them. Integrating ethics as a subject into business courses at the university level is another form of teaching ethical behavior that helps students develop a better understanding of these issues. According to a study by the Center for Business Ethics, corporations are much more concerned about ethics today than in the past, and have taken concrete steps to integrate ethics into their practices. At the same time, daily newspapers are replete with examples of unethical and illegal behavior of employees of organizations of any type; however, we believe that organizations themselves do not lack counterexamples of ethical actions of their employees. By continuing to implement the various programs and practices described above and by ensuring that high-level leaders serve as role models of appropriate ethical behavior, organizations should be able to raise their ethical standards.


Adaptation of branch plans to local government development plans Compliance with local laws, customs, ethical standards

Ethical standards businesses are becoming the subject of increasing interest from managers and consumers. Companies pay great attention to ethical behavior in all aspects of their activities in order to avoid negative public opinion and loss of the company’s prestige both in government agencies and in business circles. Business ethics is the study of moral standards and their application to the systems and organizations through which goods and services are produced and distributed in modern society. In other words, business ethics is a form of application of ethical standards. It includes not only the analysis of moral norms and moral values, but also tries to apply the results of such analysis to technology, transactions, actions and helps to carry out what we call business.

Running any business presupposes the presence of a stable society. However, the stability of society, in turn, presupposes the adherence of its members to at least minimal ethical standards. Since companies cannot survive without ethics, they are interested in promoting ethical behavior both among their employees and in society at large.

Consider two advertisements taken from newspapers or magazines and determine how well they meet ethical advertising standards.

In addition to its system of selecting the most talented specialists from around the world, Merck sees its core competence in the reliability of the process of developing new drugs. Highly qualified specialists have developed their own professional and ethical standards. Research ethics is based on the utmost scientific integrity and internal control, which prevents the release of incompletely verified drugs into clinical testing.

The growing importance of ethical marketing behavior. People are very concerned about advertising and sales practices that misrepresent or misrepresent the benefits of a product, causing people to make poor decisions. The market is extremely suspicious of any pressure from those who have no conscience, as well as attempts to get rich at the expense of other people. Marketers, like no one else, have to adhere to ethical standards in their work. The American Marketing Association has compiled a whole code of ethical conduct in the market. Marketers should act as unique guard dogs in order to maintain consumer confidence and the efficiency of their companies.

Working knowledge of all major competition, consumer and public protection laws. Many companies conduct special training sessions with employees on various aspects of the law, and proclaim ethical standards that marketers must follow.

Although the information collection techniques we offer are completely legal, some techniques are ethically questionable. It is known that some companies, in order to pump information of interest out of their competitor’s employees, specifically advertised for employment and demanded information from candidates. Although companies are prohibited from taking aerial photographs of competitors' factories, such images can easily be found in materials from the Geological Society of America or the Environmental Protection Agency. Some companies do not hesitate to buy competitors' garbage, which is considered no one's property after it is removed from the enterprise. Clearly, a company needs to develop effective ways to acquire information about competitors' activities without violating the law or ethical standards. Some of the most effective techniques are described in the box A Marketer's Cheat Sheet. Beating the competition with guerrilla marketing research.

This book is a tribute to the analytical genius of the late Benjamin Graham. The first four editions were reference books members of the Federation of Financial Analysts and the Institute of Chartered Financial Analysts. Largely under his influence, these two organizations continue to be bastions of the commitment to high ethical standards and continuing education that have fueled relentless progress in the field of securities analysis.

The introduction of abstract provisions about the values, mission, goals and philosophy of the organization into corporate codes of ethics does not exclude the attitude of company management to them simply as beautiful words, while the ethical standards of demands placed on organizations by society are usually very high. Corporations are required to address various social problems improving the quality of life of employees, protecting the environment, charitable activities, improving the quality of life of all citizens of society.

The growing importance of ethics in marketing. The public is now extremely concerned about advertisements and sales practices that misrepresent or misrepresent the benefits of a product. Marketers, concludes F. Kotler, like no one else, are obliged to adhere to high ethical standards in their work.

English supermarkets give products an equal chance, everything else depends on consumers and their desire to constantly repeat purchases of goods of a certain brand. For this there must be a certain willingness. Research by Co-op supermarkets found that "Consumers are willing to punish retailers and brands that do not meet their ethical standards, and to celebrate those that do. One in three consumers said they had been involved in boycotting a store or brand. Six out of ten are ready to do this now."

The Code sets ethical standards that should guide everyone involved in advertising, including advertisers, advertising executives, advertising agencies and the media (communications).

The second principle is a commitment to uncompromising honesty and directness. This also implies a commitment to high ethical standards in the organization and in all aspects of MH activities.

Yet the question of whether there is any place for ethics in the commercial world remains unanswered. I believe there is. Ethical standards are not a measure of how nice you are to your employees; they directly affect your ability to effectively manage your operations. Ultimately, this is a matter of trust - that is, the degree to which you are personally reliable and that of your entire organization. I will repeat the point I made in Chapter 6. If you want your people to trust you when you tell them what is expected of them, they need to be convinced that you really expect them to do what you ask them to do. Of course, you can have written contracts for all work—internally with subordinates, peers, and superiors, and externally with suppliers, customers, and other stakeholders—but at some stage you will need someone to simply believe what you say. If you want the work assigned to you to be completed without coercion,

Ethical standards. It is generally accepted that a leader must have high moral principles and act fairly towards all those who are interested in the company's activities. In the past, power, secrecy and lack of media interest made ethical standards less important. Today, leaders who act dishonestly or unethically lose the public support they need to achieve long-term success.

Domestic business structures have already begun to develop ethical codes for their employees. They believe that high ethical standards will lead to higher profits in the future.

Marketing is not a frozen dogma, but one of the most dynamic areas of economic activity. Currently, the evolution of marketing is associated with the development trends of the modern market, in particular, with the growing importance of such factors as the quality of goods and services, consumer commitment to the brand and company, the development of electronic communication lines, focus on high technology, the creation of strategic alliances, ethical standards in activities of companies, etc. In particular, the need to take social and ethical issues into account in marketing practice led to the development of the concept of socially oriented (or socially ethical) marketing. This concept defines the firm's mission as identifying the needs, wants, and interests of target markets and satisfying those needs in ways more effective than competitors while maintaining or enhancing the well-being of the consumer and society as a whole. This concept requires a balance between the three factors of a company's profits, consumer needs and the interests of society.

Moral and ethical regulation covers all areas public life, including accounting. A number of social relations regulated by law are also assessed from a moral point of view. However, if the rules of law are enshrined by the state, then moral norms and principles exist in the minds of people, in public opinion, and are reflected in works of literature, art, and the media. A number of countries have adopted ethical standards for auditors and accountants, which, of course, cannot be considered as regulations enforced by government coercion. Their influence is aimed primarily at the consciousness of people, designed to influence the strength of public opinion. Similar standards are also being developed in the Russian Federation. A number of their projects have been published in the media.

The seventh task of the exchange is to develop ethical standards, a code of conduct for exchange trading participants. To carry it out, special agreements are adopted on the exchange, which allow the use of specific words and stipulate compliance with their strict interpretation; establish the place and method of trading (exchange floor, terminal, screen, telephone), as well as the time during which transactions can be made; impose certain qualification requirements to bidders (mandatory passing of exams to obtain a qualification certificate or status).

The Code establishes ethical standards that must guide all participants in the advertising process: advertisers, performers of advertising products, performers and distributors of advertising.

Cultures of universal and specific truths. An attempt to avoid uncertainty by developing detailed laws and rules is not always accompanied by the desire to follow them. The Dutch scientist Fone Trompenaars studied this feature of various business cultures. 9 Based on the degree of readiness to follow laws or find reasons for breaking them, he divided national cultures into cultures of predominantly universal and predominantly specific truths. In cultures of universal truths, it is traditional to be highly law-abiding. The moral and ethical standard of these cultures is illustrated by the famous sayings Socrates is my friend, but the truth is more precious and the Law is the law. In concrete truth cultures, it is traditional to look for concrete reasons and moral justifications for breaking rules. Classical for this approach are the Russian proverbs The exception confirms the rule or the Law, that wherever you turn the drawbar, it ends up there.

The idea of ​​ethical behavior in business is also to protect the company from attacks by unethical employees and competitors. High ethical standards also protect employees. If people work in a highly ethical company, the company's attitude towards them in terms of honesty and dignity will be compensated by the high ethical level of the workers themselves and increased productivity.

The marketer's responsibilities include a solid working knowledge of all major competition, consumer and public protection laws. Many companies conduct special training sessions with employees on various aspects of the law, and proclaim ethical standards that employees must follow. As business activity expands in cyberspace, market participants will have to develop new ethical business standards. And although Ameri a Online is a resounding success and is the most popular

The essence and subject of an audit (revision), the difference between auditing and accounting, the profession of an auditor, the certification of auditors, the requirements for conducting an audit, the auditor’s report. Ethical standards and legal responsibilities of auditors. International Federation of Accountants and the standards it develops. Conducting an audit in the USSR (Inaudit) and in other socialist countries.

Development of monitoring and control mechanisms in Bulgaria and the importance of professional and ethical standards

The profession of a private bailiff (bailiff) in Bulgaria was privatized in the form of licensed representatives of the liberal profession in 2005 with the adoption of the Law on Private Bailiffs (State Gazette of May 20, 2005 No. 43). In 2006, the World Bank's annual report listed the introduction of private bailiffs as one of the 10 most successful reforms in the world. The reform is fundamental for Bulgaria as a post-Soviet country and represents part of the legislative initiatives preceding Bulgaria's membership in the European Union. The goal of the reform is to optimize the efficiency and accessibility of justice.

While this article does not intend to examine whether private or public (government) enforcement is more effective or fair, it does examine ethical and professional standards as tools to offset certain shortcomings of private systems that lead to to the potential vulnerability of such systems, especially in countries without established traditions and a history of liberal professions, such as Bulgaria. Currently we see successful examples both state and free (private) forms of enforcement of court decisions in many developed countries of both the “East” and “West” (these terms are used as an eloquent metaphor, and not as geopolitical markers). Thus, in countries such as Germany, Sweden and Italy, bailiffs are civil servants. In the USA, the function of enforcement of a court decision using Fifa (fieri facias, writ of execution) is executed by representatives of an elected official - the sheriff or, in some cases, the US Marshals Service. on the other hand, in countries with different and distinctive legal systems, such as France and the United Kingdom, the bailiff functions are performed by licensed private individuals.

In the early 90s of the XX century. The state system of enforcement of court decisions in Bulgaria was very ineffective. In practical terms, the procedures were so slow and bureaucratic that they could be considered a restriction of access to justice. In 2004, in the Regular Report on the process of Bulgaria's accession to the European Union, the Commission stated: “The system of enforcement of court decisions requires a fundamental overhaul, since only 1/8 of fines are collected. Failure to enforce court decisions undermines the rule of law and can affect civil cases involving with the implementation of the code of laws. A proper monitoring system must be put in place."

The general situation with the implementation of the Civil Code in the period preceding the reform was also unsatisfactory and inadequate from an economic point of view. According to the analysis, the total number of pending enforcement proceedings in civil cases was 375 thousand, and the volume of uncollected funds was 1.7 billion Bulgarian leva (0.85 billion euros) (this amount does not include government fees and the overwhelming number of cases of large debts between legal entities). At the same time, according to the Bulgarian Industrial Association (a large official union of Bulgarian entrepreneurs), the total amount of debt between legal entities amounts to 7 billion Bulgarian leva (3.5 billion euros). As a last resort, both physical and legal entities began to turn to alternative methods of debt collection, some of which border on criminal activity.

In light of the above, the free profession of a private bailiff (hereinafter - CSI) provided an answer to pressing both economic and social issues.

In historical and philosophical terms, the enforcement of law in both forms - both criminal and civil - is as ancient and inherent in human civilization as the rule of law itself. In modern states, the rule of law is exercised in the courts, therefore court decisions performed by a certain category of professionals. These servants of the law carry and carry out the message of the judiciary towards the population. Therefore, the very manners and professional behavior of the envoy testify to the quality of the state and authorities, and also establish a presumption of respect for the authority of the state. In this regard, it is especially important for the rule of law, both from the point of view of those who create and apply the law, and from those who must obey it, that the messenger, regardless of his title (sheriff, bailiff, judicial officer, etc.) .) is a good professional as well as a respected citizen who performs his duties in accordance with strict ethical standards. The importance, both social and economic, of an adequate system of enforcement in civil disputes creates a vital need for professional standards and a code of ethics, and an effective system of monitoring and control to ensure their compliance. While professional standards are the "body" of a profession, ethical standards are its "soul".

Here we come to the potential vulnerability of the liberal profession of a litigator. While in a complex structure civil service bailiffs, the employee will be under the direct control of his management, the sale of the debtor’s property will be handled by a separate department and employees will receive a fixed salary wages, private bailiffs alone make decisions regarding methods of enforcement, manage the circulation of funds and their payment. And although in all systems of private compulsory enforcement, the actions of the PSI are an object of both internal (from the side professional organizations), and external (from the inspecting government agencies or auditors) control, such control in most cases is carried out after the fact. All of the above requires clear and functional system professional and ethical standards that have the potential to balance the concentration of enforcement powers in private hands.

Professional standards

Professional standards are established in the Law on Private Bailiffs of May 10, 2005 (hereinafter referred to as the Law on Private Bailiffs). The CSI is the person authorized by the state to execute decisions in civil cases. The state can also delegate to the ChSI the authority to collect debts to the state, such as taxes, customs and (or) commodity duties, fines, etc.

A set of special professional requirements is established in Art. Art. 5 and 6 ZChSI. ChSI status requires legal capacity, Bulgarian citizenship and compliance with the following requirements:

1) higher legal education at the master’s level;

2) availability of a license to conduct legal activity issued in accordance with the Law on the Judicial System;

3) at least three years of legal practice;

4) no criminal record, regardless of repayment;

5) the person’s CSI license has not previously been revoked;

6) the person is not deprived of the right to carry out commercial activities;

7) the person is not bankrupt or has not been charged with bankruptcy;

8) passed the entrance test for ChSI.

Position of ChSI incompatible With:

1) the position of a member of parliament, minister, mayor or municipal councilor;

2) the position of a state or municipal employee;

3) employment in paid positions;

4) legal practice;

5) notarial practice;

6) the position of the arbitration manager;

7) carrying out other commercial activities, engaging in management or leadership position on the board of the corporation.

Ethical standards

They are established in the Code of Professional Ethics. The Code is an “internal” act, i.e. internal regulations of the Chamber of Private Bailiffs of the Republic of Bulgaria (hereinafter referred to as the Chamber), adopted by its General Assembly.

In accordance with Art. 7 ZChSI The Council of the Chamber expresses its opinion on the level of public trust enjoyed by each of the candidates. Although a positive formal opinion from the Chamber is a requirement for professional licensure, there is no statutory definition of "public trust." This problem is a shining example"imported legislation". The Bulgarian ZChSI was essentially modeled on Dutch legislation under the guidance of several European and American experts. While in the US, UK, France and other Western European countries the categories of “public trust” or “good moral character” are understood by default due to thousands of years of moral tradition, this is not the case in Bulgaria. This phenomenon is likely related to the degree of rapid and unexpected transition from highly centralized communist rule to a democratic state of civil liberties and private enterprise. This is a flaw that has demonstrated its impact time and time again over the years. This does not mean that Bulgarian society and/or the legal community in particular differs in terms of moral standards from the rest of the world, but when we talk about the formal criteria for obtaining a professional license or its revocation, this issue indicates a certain lack of such criteria. A clear illustration would be a candidate who may meet all the formal criteria, and yet there may be certain indications that the person is not morally or ethically capable of performing his or her duties adequately. Some reliable examples from our experience show that, despite the absence of a criminal record and a formally impeccable professional background, a former civil servant can be a gambler, as is well known to his circle of friends and colleagues. As long as he did not have the ability to distribute funds, but only to apply procedures, he was considered a good employee. When he received a fiduciary account and funds from the sale of the debtors' property were transferred to it, he succumbed to his weakness and spent significant funds from his deposit account. It is therefore strongly recommended that the test of good moral character (or public trust) be elaborated in terms of professional standards, and that an entry screening procedure be developed to scrutinize and verify whether a particular candidate is at high risk. appropriating funds to them.

Fortunately, such examples in Bulgaria are extremely rare compared to the significant flow of money that passes through CSI accounts. It goes without saying that such cases are the basis not only for disciplinary proceedings, but also for criminal prosecution. The Chamber prides itself on its strict and uncompromising approach to any such professional misconduct.

In accordance with Art. 29.1 ZChSI: “Private bailiffs must adhere to professional ethics and maintain the prestige of the profession.” Article 6.2 of the Charter of the Chamber states that each CSI must “comply with the laws, the Charter and the Code of Professional Ethics.”

The General Assembly of the Chamber adopted a Code of Professional Ethics, which sets the standards for the professional ethics of CSI. Article 3 of the Code indicates that its rules are binding on any CSI and his (her) assistants.

The Code itself is a detailed system of rules and ethical guidelines that are not statutory and are entirely moral in nature, and are formulated to emphasize their importance, as well as the corresponding qualities inherent in the CSI.

Main areas professional activity regulated by the Code are:

1) independence and impartiality of the ChSI;

2) relationships with the parties and participants in the process;

3) relations with creditors;

5) access to information and processing of information;

6) obtaining information and monitoring it;

7) conflict of interest;

8) public behavior of ChSI;

9) relations with third parties and authorities;

10) relations with the media and appearances in the press;

11) unacceptable methods;

12) professional solidarity, relationships with other private individuals;

13) assistants of the ChSI and other subordinates of the ChSI;

14) relations and cooperation with audit authorities and government agencies;

15) unfair competition;

16) conscientious management of cases and complaints;

17) financial transparency and accountability; diligent account management.

Monitoring and control

Monitoring and control of compliance with legislation and procedures. In accordance with the legislation of Bulgaria, there is a dual system of monitoring and control of the CSI - by the Board of the Chamber and by inspectors of the Ministry of Justice (hereinafter referred to as the MOJ). Although both systems operate independently of each other, they have obligations to report the results of inspections or audits and to act jointly if disciplinary proceedings are initiated based on monitoring results. Both systems have the right to apply for disciplinary proceedings. In accordance with Art. 59.6 ZChSI The Council of the Chamber monitors the fulfillment of the obligations of the ChSI, makes decisions on the initiation of disciplinary proceedings and participates in them through its representatives. The Chamber Council notifies the Ministry of Justice of the results of the inspection.

Monitoring and control by the Chamber. The Chamber monitors and controls both compliance with legislation and procedures, as well as compliance with financial management and accounting rules. The main function of the Chamber's monitoring process is the early assessment and prevention of professional misconduct and misuse of procedures. From a practical point of view, the Chamber carries out two full audits per year, i.e. each of the 193 (based on the Chamber's 2015 report) CSIs are audited every year. The scope of monitoring includes all procedures, financial and accounting aspects of daily work. Typically, such audits should result in a report with recommendations to optimize certain procedures or avoid certain practices. In some cases, a request to initiate disciplinary proceedings is made. For the entire period from 2006 to the end of 2015, 251 disciplinary cases were initiated. During the above period, the Disciplinary Committee of the Chamber (hereinafter referred to as the DC) imposed the following disciplinary sanctions: 13 reprimands, 100 fines in various amounts up to 5 thousand euros, five warnings about the temporary revocation of the license and 10 revocations of the license.

Monitoring and control by the Ministry of Justice. The prerogative of the Ministry of Justice to exercise control over the CSI through the institution of inspectors is established in Art. Art. 75 and 76 ZChSI. The inspection is appointed by order of the Ministry of Justice in accordance with the complaint of the interested party or the proposal of the Chamber. The inspector has the right of free access to the office and official archives of the CSI, and can also make copies of documents when he determines violations. In addition, the inspector has the right of access to fiduciary bank accounts in accordance with Art. 24.1 ZChSI. Depending on the seriousness of the misconduct or violations of rules and regulations, the inspector may either request a formal representation from the Minister of Justice to the individual CSI regarding compliance with the law, or request the initiation of disciplinary proceedings.

Each CSI must submit an annual activity report to the Ministry of Justice (Article 77 of the CSI) within the first three months of each year. The requirements for the annual report are established by Resolution of the Ministry of Justice of February 6, 2006 No. 5.

An important and fairly new Resolution (which came into force in 2015) is Resolution No. N-1 of February 20, 2015 on the rules for the financial audit of ChSI. Despite the fact that since 2007 Art. 75a ZChSI grants the right to monitor the correctness of the assessment and accrual of fees (enforcement costs) to a specialized body of financial inspectors within the Ministry of Justice, the said Resolution introduces the necessary detail of financial control.

The complexity of the issue stems in part from a certain duality in the CSI position. On the one hand, the ChSI manages the procedure for executing decisions in civil cases regarding the property and other assets of the debtor, which is essentially what the state bailiff does. On the other hand, ChSI personally manages multifaceted and complex financial flows, which are formed from the assets of debtors, fees and VAT deductions. The other part of the administered funds is the income of the PSI itself from preliminary fees and fees based on the results of execution, as well as the associated income tax, VAT and social insurance contributions. To further complicate the situation, unlike a bailiff (who is a civil servant), the CSI is sometimes the employer of tens or even hundreds of workers, who inevitably “bring with them” the problems of managing their income and all the associated taxes and social contributions. This complexity of the profession, in retrospect, was hardly foreseeable when the original legislation was created. Therefore, we strongly recommend that all of the above issues be seriously considered by countries that are introducing or planning to introduce new PSI legislation.

Audits by MoJ inspectors occur either on an annual schedule set by the Minister, or they may be ad hoc as a consequence of a risk assessment or in response to a complaint. The scope of the audit may vary. This may be a full audit of the entire activity of the CSI or specific areas, such as individual procedural acts, accounting practices, or a study of one or more productions.

Organization of disciplinary proceedings in Bulgaria. Disciplinary proceedings regarding PSI in Bulgaria are carried out by the DC, which consists of at least eight members. The Disciplinary Committee is appointed for three years. The Minister of Justice appoints half of the members of the DC. From a practical point of view, representatives of the Ministry of Justice are inspectors. For members of the Chamber, membership in the DC requires at least five years practical work. However, you can be appointed for no more than two consecutive terms.

In accordance with Art. 67 ZChSI ChSI must bear disciplinary liability for culpable failure to fulfill its duties established by the Charter and acts of the Chamber. The Bulgarian legislator has not chosen the approach according to which a certain set of actions (inaction) should be considered disciplinary offenses. Although the Disciplinary Code has been in development for many years, there is still much conflicting opinion among the legal profession and the academic community as to whether this is the right approach. At present, the main principles of an effective disciplinary process are the formulation by the party initiating it (the MOJ inspector or the Chamber inspector) of violations and the provision of sufficient evidence to impose a penalty. Otherwise, if the DC does not find sufficient evidence of violation of the law, it will refuse to impose sanctions.

Article 68.1 of the ZChSI lists the following disciplinary sanctions:

1) reprimand;

2) a fine from 100 to 10 thousand Bulgarian levs (from 50 to 5 thousand euros);

3) warning about temporary revocation of the license;

4) revocation of the license for a period of one to five years.

Article 69 of the Civil Code establishes a statute of limitations for disciplinary liability, which is six months from the date of discovery of the violation, but not more than two years from the date of its commission. A disciplinary violation is considered detected from the moment when the body specified in Part 1 of Art. 70 ZChSI, learns about the violation. From a practical point of view, these periods turned out to be too short to carry out good protection taking into account legal subtleties on behalf of the accused employee. Therefore, in the early stages of the profession's development, several significant disciplinary cases were not brought to completion due to the lapse of six months or two years. The reason for this was that the sanctions imposed by the DC did not come into force until the appeal procedure was completed in the Supreme Court.

Often, due to the heavy workload, the resolution of a case in the Supreme Court could take more than two years. Only recently the Supreme Court ruled binding decision(N 2/2013), according to which the limitation period was suspended during the appeal.

In practice, disciplinary proceedings are initiated at the request of the Ministry of Justice or the decision of the Council of the Chamber. Along with the request (or later), a request for temporary suspension may be submitted, which may be granted by the Committee. CSI may file an objection to the charge within seven days from the date of notification. During the disciplinary hearing itself, the panel consists of two representatives of the DC and one from the Ministry of Justice quota, appointed by the Chairman of the DC.

During the hearing, the accused CSI may seek the assistance of a lawyer. The decision to temporarily suspend activities can be appealed to the Supreme Court of Cassation within seven days from the date of notification. During the disciplinary hearing, all materials and evidence, as well as witness statements, are heard and considered. As a general principle, when the Civil Procedure Code does not establish procedural rules, the rules of the Civil Procedure Code are used.

Disciplinary proceedings cannot be initiated, and those initiated are terminated if:

1) the statute of limitations expires;

2) ChSI is declared dead;

3) proceedings are already underway against the ChSI for the same violation, a decision in accordance with Art. 72 came into force or a decision was made to terminate the proceedings.

The decision of the DC can be appealed to the Supreme Court of Cassation on the grounds of nullity or lack of jurisdiction, violation of legal norms, violation of procedure, as well as the obvious injustice of the disciplinary sanctions applied. Both the CSI and the Minister of Justice have the right to appeal (even in cases where the proceedings were initiated by the Council of the Chamber). The Supreme Court of Cassation considers the appeal on its merits by a panel of three judges. The court may invalidate the decision, cancel or suspend disciplinary proceedings, uphold the decision or change the sanction. The decision of the Supreme Court of Cassation is final.

In order for ethical principles, norms, rules and standards to become realities of business life, they must be included in the decision-making process at all levels of management, as well as in the work practices of all employees, i.e. be part of real personnel policy.

In the global economy, there are seven main mechanisms through which ethical standards can be implemented. These include:

  1. codes of ethics;
  2. ethics committees;
  3. training;
  4. social audits;
  5. legal committees;
  6. services that consider citizens' complaints on ethical issues;
  7. changes in corporate structure.

The most commonly used mechanism is the code of ethics. About 90% of foreign companies implemented ethical principles through such codes. They can be developed for the company as a whole and contain ethical rules common to all.

The code can also be created for certain functional units, for example for the purchasing department, and only cover specific functions. this department ethical problems.

The code of ethics, as a rule, is developed by a specially created body - a committee, commission, etc.

To make a code effective, certain disciplinary measures are usually taken to punish those who violate the code and to reward acts committed in accordance with the rules of the code of ethics.

The Corporation's Ethics Committee has a specific set of functions, which include the following:

  • bringing ethical issues to the board or top managers for discussion;
  • bringing the basic requirements of the code of ethics to the attention of managers at all levels and ordinary employees;
  • developing measures to support the code;
  • analysis and revision of the code based on annual internal corporate reports and depending on changes in the external environment of the organization, especially the system of spiritual values ​​and public opinion;
  • compiling reports on the committee’s activities for the board of directors;
  • providing top management with advice from specialists on ethical issues.

Managerial ethics training is another opportunity to introduce ethical principles into corporate activities. These are sets of ethical standards, unique ethical modules that are included in the general training program for low- and middle-level managers.

Thus, if the ethics committee serves the highest level of management of a corporation, helping to find non-trivial individual solutions to ethical problems, ethical training provides both middle and lower levels of management with a set of ready-made solutions that fit within the framework of ethical requirements.

The training promotes the practical implementation of ethical principles in the corporate decision-making structure.

Social audit, like other forms of introducing ethical requirements into corporate practice, has a relatively short history - about two to three decades. Social audit is an attempt to evaluate the social behavior of a corporation in the public environment. The adoption of the charter gives it certain rights and even privileges. For this, society demands from the corporation certain behavior that does not violate the general ethical background and certain actions that contribute to the development and prosperity of society.

A social audit is designed to verify and provide information on the extent to which a corporation's actions meet society's expectations. It can be used in a corporation for internal control on the degree of ethical actions of the managerial corps, on compliance with the code of ethics, on rational use resources, for reporting to shareholders, etc. However, social audit, despite its value for business development, management and public good in general, it has not received much development and is mainly used only on a corporate scale. Apparently, the point is the difficulty and high cost of carrying out audits on a scale not only of the entire country, but of at least one industry. Of those companies that conduct social audits internally, only a few make the audit results available to the public or shareholders.

Basically, social audit now comes down to determining how well a given corporation's activities comply with government health, safety, or pollution control regulations. environment.

The Legal Committee is responsible for monitoring the corporation's compliance with all laws and regulations in all areas of its activities; Part of the work of such a committee concerns monitoring the compliance of the corporation’s actions with laws and regulations of an ethical nature: environmental protection, human rights protection, etc.

Few businesses have dedicated ethical claims resolution services. Typically, employees of such services consider complaints and claims on ethical issues received both from outside and from those working in this corporation.

Submitted, characterizing world economy, only a small number of corporations are making internal structural changes to accommodate ethical requirements.

So, is it possible, through certain management mechanisms and levers, to make corporate behavior ethical?

Yes, you can.

Government regulations in many countries have forced corporations to respond more flexibly to changing social values, spend money on pollution control, provide equal employment opportunities for minorities and women, and so on. Ethical codes developed on the basis of these regulations have repeatedly helped corporate managers find a way out of difficult ethical situations, as well as create a corporate culture.

There is no doubt that a corporation can be induced to comply with ethical principles both through internal control mechanisms (self-regulation) and through external restrictions.

However, no corporation can become a completely self-regulating system. Too many subjective and institutional barriers stand in the way of the emergence of such a system. Therefore, a system of self-regulation is unlikely to replace state regulation in the near future.

Since codes of ethics are more common than other tools for introducing ethics into corporate life, let's take a closer look at them.

Many large corporations, trying to maintain their image in the eyes of the general public and find a line of behavior, they develop ethical codes.

The existence of such codes is further evidence of the important and unresolved problem of creating an ethical business climate in general that condemns immoral behavior in the workplace.

Most of the ethical codes of companies were developed and implemented in the 70s. They vary in length, from Exxon Corporation's one-page Statement of Business Ethics code to Citicorp's more than 60-page Standard of Ethics.

These codes are varied in content, which illustrates the existence of significant disagreements between representatives senior management regarding the subject of the code of ethics. The diversity of codes may also be a consequence of management’s attempts to adapt them to the private needs of the company in the context of national economies and the global economy that have become more complex in recent decades.

A characteristic feature of modern codes of ethics is that sections containing recommendations for eliminating ethical problems arising from conflicts of interest are developed in more detail and carefully than other sections. In this case, the emphasis is on the conflict of interests of the corporation: a) with government bodies; b) with employees or shareholders of the corporation; c) with foreign governments.

Most codes are based on internal corporate control over compliance. Public (external) - on the part of public organizations - and state control over compliance with the code requires the creation of an appropriate state structure, quite expensive, which is burdensome for the budget of any country.

In addition, the idea of ​​organizing external control is not supported by all governments, as well as management theorists and practitioners. It is believed that there are too many obstacles to the implementation of such an idea. Such obstacles include the difficulty in identifying the person in the corporation who has the authority and power to use coercion, the difficulty (or even impossibility) of obtaining information about possible ethical violations, the problem of developing a unified system for motivating employees to comply with the code of ethics, and many other difficulties.

Obviously, it is impossible to characterize and address in a code every ethical issue that employees may encounter. However, written instructions can help resolve ethical issues that arise most frequently.

We can point out a number of advantages that the creation of a code of ethics gives to the corporation as a whole and its employees:

  1. Codes are more reasonable, collected “guides” to correct behavior than the advice and recommendations of individuals. When individual employees have to determine the level of ethical official behavior in everyday practice, their judgments often turn out to be too subjective, depending not only on the level of ethical education of the employee, but also on the level of his education, culture, awareness of the state of affairs in the corporation, the degree of social responsibility, patriotism and many, many other factors.

    Ethical codes, having absorbed all of the above, invite managers to focus their attention on the main, paramount things and suggest the most logical decisions.

  2. The very existence of a corporation's code of ethics as a collective ethical standard helps corporate managers understand the ethics of their business decisions. And the written form gives codes even greater significance.
  3. The Code provides a general guideline in situations where it is difficult to clearly determine what is ethical and what is unethical in the actions of the corporation’s management, i.e. when universal ethics and professional ethics come into conflict.
  4. Codes of ethics can help control the power of those managers who sometimes ask, even command, their subordinates to do not only unethical, but even illegal things. Codes can provide a certain level of legal protection for both the company as a whole and each employee individually.

However, ethical codes have a number of disadvantages:

  1. They require a significant investment of time and money.
  2. They require high qualifications of those who compose them.
  3. Sometimes their recommendations are too vague and difficult to resolve a specific ethical issue.
  4. By their existence, codes imply the need to impose penalties for violators.
  5. At the same time, everything that is not mentioned in the code can be assessed as acceptable actions.
  6. Ethical codes do not guarantee managers either control over external (in relation to corporations) influences on business ethics, or ways to solve global ethical problems.

The disadvantages of ethical codes listed above do not detract from their importance. They are especially beneficial in corporations where managers are aware that unethical practices are unacceptable.

Analysis of codes of ethics (by publication) American companies shows that they focus on the following issues:

  • relations with the government,
  • relationships with customers,
  • conflict of interest,
  • honesty in reporting.

The following questions are central to most of all the codes analyzed:

  • personal qualities of managers;
  • safety of manufactured products and goods sold;
  • environmental protection;
  • quality of manufactured products and goods sold;
  • civil actions.

Research and polls by the American sociological service News-CNN have shown that a significant portion of Americans are confident that unethical and dishonest behavior in office is widespread.

In the global economy, many companies are now creating departments or hiring individual employees to develop codes of ethics.

At the same time, measures are being taken to familiarize managers with the provisions of these codes; A system of incentives for managers is also being created, provided that they take into account ethical issues when making decisions and that their official behavior complies with the ethical standards recorded in the codes.

When monitoring the official actions of employees, companies use lie detector tests, drug tests, etc.

Much effort is put into developing tests used when hiring new managers and employees.

However, some managers and company owners rightly believe that attempts to ethically correct the official behavior of a person who has sufficient life experience, as well as work experience at a given company (or any other), are not always successful. The manner in which a mature person has developed to act and make decisions, if it runs counter to ethical standards, is difficult to break and rebuild. It is difficult to retrain an adult who has experience behind him, with his own formed system of values ​​and views, and companies take this into account in their personnel policies.

More productive, in the opinion of managers of many companies and their owners, is the way of hiring graduates of educational institutions where there was an extensive and extensive program of training in the basics of ethics. In this case, ethical standards are laid down in the consciousness (and subconscious) of the future employee as part of a worldview complex and, one might even say, as immutable axioms that cannot be challenged. Then the cumbersome and expensive system of developing company codes and training employees in ethical standards and monitoring compliance with ethical requirements turns out to be largely unnecessary. Therefore, large and rich companies that have their own business schools, business schools, introduce in them such programs for training students as programs in management ethics, business ethics, business ethics, and speech ethics. Sometimes it is a set of ethical principles representing ethical standards in a theory, sometimes it is specific examples and situations, the study and analysis of which allows students to formulate theoretical postulates themselves that define the ethical boundaries of actions and behavior in their future business practice.

Review questions

  1. What mechanisms for introducing ethical principles and norms of business relations can you offer in addition to the existing ones?
  2. Which mechanisms do you think are the most effective?
  3. Do you have experience with ethical codes, social audits, etc.?
  4. Develop a draft code of ethics for the organization (or division) in which you currently work.
  5. What is the difference in the purposes of internal and external control over compliance with the organization’s code of ethics (or other document regulating morality)?
  6. What are your forecasts for the development of documentation (codes, internal regulations, etc.) of ethical requirements in organizations?
  7. Assess the effectiveness of the use of ethics training programs in educational institutions of the Russian Federation for the formation of a set of ethical norms and standards used in the field of official relations.