Recent Submissions

  • The code of ethics as a tool for managing ethical conflicts in the service sector organizations in the same way as in financial institutions in St. Petersburg, Russia

    Rubtcova, Mariia; Vilyamovich, Anastasia (PWJ Incorporações e Participaçoes LTDA., 2022-10-01)
    This paper is devoted to the code of ethics as a tool for ethical conflict management in service sector organizations in the same way as in financial institutions in St. Petersburg, Russia. It was compiled on the basis of three previous studies: a pilot survey among service workers in 2014 (N 135) that identified problems, set goals and objectives, facilitated developing and testing methodological tools; formalized interview in 2015-2017 (N 483, including 64 managers and 419 employees), when primary empirical information was accumulated; analytical and project research in 2017-2018, whose purpose was to process and analyze the data obtained, to identify the conditions for the establishment of a behavioral ethics for service workers, and to develop practical design recommendations and social technology to build a behavioral ethics for service employees. Thus, this study determined that the code of ethics design and implementation will prevent conflict occurrences at a service sector company. The conclusion was that the introduction and operation of a code of ethics require the involvement not only of company frontline employees, but also of the CEOs.
  • Professional ethics in information management: a proposition based on the Bushidô code of conduct

    Azevedo, Alexander Willian (ABECIN, 2022-06-20)
    Ethical conduct alluding to professional practice seeks to represent the values ​​that guide the behavior of a particular practice, explained in documents such as codes of ethics. In the perspective that affects information managers, professions that lack discussion in the regulation of the exercise in Brazil, ethics needs to be widely debated by its professionals and in the academic environment. In this sense, we sought to analyze the discussions around ethical conduct, bringing to light a reflection based on the conduct of Bushido. The objective of the study was to highlight the possibilities of contributions of the Bushidô code of ethics, as a guide in the ethical conduct of the information manager. The methodological procedure adopted used qualitative and exploratory analysis of articles retrieved from the Database of Journals in Information Science. The results lead to the conclusion of the need for further studies on ethical conduct for information management professionals, in order to guarantee their professional practice.
  • Comparing the World Psychiatric Association and European Psychiatric Association Codes of Ethics: Discrepancies and shared grounds

    Noemi Sansone; Samuel Tyano; Antonio Melillo; Meryam Schouler-Ocak; Silvana Galderisi (Cambridge University Press, 2024-01-01)
    Abstract Background Codes of ethics provide guidance to address ethical challenges encountered in clinical practice. The harmonization of global, regional, and national codes of ethics is important to avoid gaps and discrepancies. Methods We compare the European Psychiatric Association (EPA) and the World Psychiatric Association (WPA) Codes of Ethics, addressing main key points, similarities, and divergences. Results The WPA and EPA codes are inspired by similar fundamental values but do show a few differences. The two codes have a different structure. The WPA code includes 4 sections and lists 5 overarching principles as the basis of psychiatrists’ clinical practice; the EPA code is articulated in 8 sections, lists 4 ethical principles, and several fundamental values. The EPA code does not include a section on psychiatrists’ education and does not contain specific references to domestic violence and death penalty. Differences can be found in how the two codes address the principle of equity: the EPA code explicitly refers to the principle of universal health care, while the WPA code mentions the principle of equity as reflected in the promotion of distributive justice. Conclusions We recommend that both WPA and EPA periodically update their ethical codes to minimize differences, eliminate gaps, and help member societies to develop or revise national codes in line with the principles of the associations they belong to. Minimizing differences between national and international codes and fostering a continuous dialogue on ethical issues will provide guidance for psychiatrists and will raise awareness of the importance of ethics in our profession.
  • Comparing the WPA and EPA Code of Ethics: discrepancies and shared grounds

    N Sansone; S Tyano; A Melillo; M Schouler-Ocak; S Galderisi
  • Promiscuous pioneers of morality : the code of ethics of a secret service functionary in communist Poland as set by law and practice, 1944-1989

    Murat, Leszek (Scholars Archive, 2010-01-01)
    In recent years the historical literature on the communist system has grown to significant proportions, yet it has not made a comprehensive attempt to answer the empirical question of how successful communist regimes were in inculcating their moral principles into societies. But the empirical conflict between ethics and realityb is crucial to understanding why communism eventually failed. My dissertation makes the first attempt to juxtapose the communist code of ethics, the morality it preached, and the ideal it championed, with ethical dilemmas, moral transgressions, and legal violations of the "purest of the pure" - communist security functionaries.
  • Conceptualisation of Accounting Communication through the Lens of Deontology, Ontology and Epistemology

    Collins C. Ngwakwe (Danubius University, 2023-06-01)
    Accounting as an information system is somewhat exclusive from other genre of
 communication systems; it conjures legitimacy through the accountants’ claim of objectivity. This
 paper inclines on the philosophical theories of deontology, ontology, and epistemology to deconstruct
 accounting communication. The objective of the paper is to provide a critical conceptualisation of
 accounting communication through the lens of deontology, ontology, and epistemology and to
 propose a framework for further research and to guide the communication of accounting information.
 The approach is a critical and intuitive Hermeneutical deconstruction of philosophical texts on
 deontology, entomology, and epistemology to provide a mirror of accounting communication.
 Findings show a criticism from critical scholars, which decries accountants’ claim of objectivity in
 accounting communication as rather partial given the one-sided construction of reality. The paper is
 thus significant with a critical discussion of accounting communication, which bridges a gap in the
 literature. It provides academic and practical significance for improving accounting theory and
 discourse in higher education and for accounting practice. The paper adds novel value and contributes
 to the philosophy of accounting communication with the development of a framework for accounting
 communication which integrates deontology, ontology, and epistemology of accounting.
  • Code D'Ethique Medicale

    Ordre des Medecins. Naczelna Izba Lekarska (Poland), 2016-01-08
  • La filosofía indígena desde la filosofía académica latinoamericana

    Correa Mautz,Felipe (Pontificio Seminario Mayor San Rafael Valparaíso, 2024-04-01)
    Resumen: El objetivo de este trabajo es dar cuenta de lo que en la discusión filosófica latinoamericana se ha entendido en las últimas décadas por “filosofía indígena”. Para este fin, se realiza un metaanálisis a partir de una revisión sistemática de los artículos académicos que mencionan categorías conceptuales vinculadas a aspectos noéticos de lo indígena, considerando una base de datos compuesta por las revistas latinoamericanas indexadas al catálogo SCOPUS en el área de filosofía. Teniendo en cuenta el material contenido en 42 revistas académicas entre 1984 y 2023, se observó que un total de 142 artículos mencionan al menos una vez conceptos como conocimiento/saber indígena, cosmovisión indígena, pensamiento indígena, filosofía/sabiduría indígena, y valores indígenas, u otras denominaciones similares. A partir de esta sistematización, el trabajo presenta una propuesta de ordenamiento de las categorías asociadas a lo indígena señalando los principales desafíos conceptuales que reviste la propuesta de una filosofía indígena latinoamericana.
  • Inteligência empresarial: a revolução informacional da ação competitiva

    Sapiro, Arão (RAE - Revista de Administracao de EmpresasRAE - Revista de Administração de EmpresasRAE-Revista de Administração de Empresas, 1993-05-01)
    This survey shows the "state-of-the-art" of Business Intelligence (BI), discussing its importance in Strategic Planning, Decision-Making Process, Total Quality Programs Implementation and Competitiveness. This work analyses several required organizational configurations and available technological resources for a succesful BI activity achievement. Emphasizes the importance of the Information Sources, pointing out that it is vital their correct scanning. At last, broader issues are discussed such as: legal and ethics implications for BI, differences between BI and Espionage and BI role in Globalization Strategies.
  • The Philosophy, the Art, and the Mountain

    Frangne, Pierre-Henry (Universidade do Estado de Santa Catarina, 2021-05-01)
    The study is a brief intellectual autobiography. It allows its author to understand how aphilosophy of art and a philosophy of existence were formed for him on objects as differentas art criticism, the music of Monteverdi, the thought of Mallarmé, the theory of therelationship between the arts in the contemporary era or the photography of the mountainlandscape and man in high mountains. This philosophy of existence in its artistic, aestheticand ethical aspects is a philosophy of freedom and perseverance based on the idea of thefragility, vulnerability and precariousness of human life, which is always being tested andconstantly reiterated. This philosophy is not fundamentally a disciplinary or academic philosophy.This philosophy cannot be exclusively conceptual since she can be constructedfrom the images of painting, of photography and literary texts.
  • Deleuze leyendo a Spinoza o la necesidad de buenos encuentros en la educación

    Zambrano Gutiérrez, Ivannsan (Universidad de AntioquiaHistoria de la Práctica Pedagógica en ColombiaMedellín, Colombia, 2022-09-16)
    RESUMEN: El artículo, producto de una investigación en curso2, presenta una reflexión en torno al lugar de Baruch Spinoza en las discusiones y apuestas educativas que se llevan a cabo al interior del Campo Conceptual y Narrativo de la Pedagogía. La pregunta que orientó la reflexión es: ¿Qué nos puede decir Spinoza respecto a la educación? Para responder a este interrogante se presenta un acercamiento a la ontología del autor, aquella formulada por Deleuze. En esta vía se destacan algunas implicaciones del pensamiento Deleziano referido a Spinoza, respecto a la educación contemporánea, visibilizando y fundamentando la idea del encuentro; el valor ontológico y ético de los encuentros educativos entre el educador y el educando
  • Imagem corporativa - uma vantagem competitiva sustentável

    Gomes, Mauro Tapias; Sapiro, Arão (RAE - Revista de Administracao de EmpresasRAE - Revista de Administração de EmpresasRAE-Revista de Administração de Empresas, 1993-11-01)
    The Corporative Image is a performance strategic resource more than a plain concept.
  • O conceito de turismo sexual na perspectiva de sua inserção como objeto de estudo na graduação em Turismo

    Santos, Marcia Maria Cappellano dos; Marinho, Marcela Ferreira (2014-06-04)
    Esta pesquisa visa contribuir para a discussão/(re)construção do conceito de turismo sexual, na perspectiva de abordá-lo pedagogicamente na formação superior em turismo. O suporte teórico para as reflexões foi buscado na Teoria das Representações Sociais e na teoria psicanalítica freudiana sobre sexualidade. Metodologicamente, a análise do discurso pautou-se pelos conceitos de enunciação, de polifonia e heterogeneidade, respectivamente de Bakhtin, Ducrot e Authier-Revuz, assim como por procedimentos analíticos da Fenomenologia-Hermenêutica, conforme Panosso Netto. Foram analisadas matérias dos jornais Gazeta de Alagoas/AL e Correio do Povo/RS versando sobre turismo e respostas de alunos e professores de graduação em Turismo desses estados, a quem foi perguntado ´Como você define turismo sexual?´. Relativamente às representações sociais, as matérias jornalísticas indicaram predomínio do aspecto de ilicitude do fenômeno, sinalizando compartilhamento simbólico do turismo sexual, centrado, metonimicamente, na exploração sexual de menores, como problema social, e sobre a busca por satisfação sexual. Do ponto de vista da sexualidade, os jornais, representantes da mídia, portam o discurso freudiano fundante da organização dos grupos sociais, ou seja, o discurso fundante de acesso à cultura, de reconhecimento do interdito que viabiliza o social, impondo como necessária a repressão da sexualidade. O mesmo se aplica aos alunos e professores quando o polo definitório de turismo sexual recai sobre a perversão da sexualidade, aquele assumindo o discurso fundante e estes, dele sendo portadores. Outro polo definitório incide sobre a satisfação do desejo sexual, o que poderia estar refletindo a ―voz científica‖ da Academia, de aceitação do homem em sua natureza bio-psicossocial, embora não haja referência a segmentos turísticos em cuja denominação não aparece o termo ―sexual‖ inseridas socialmente no âmbito da normalidade. Confirma-se assim a complexidade conceitual do fenômeno e a necessidade de discutí-lo, seja, avançando na compreensão de tabus em relação ao termo, seja reconhecendo a existência de um lugar sadio e adequado para atender a demanda do turista na sua busca humana do prazer (não ilícito), da satisfação erótica. Nessa direção, cabe ao profissional do turismo reconhecer o desejo de natureza sexual do turista como um desejo humano, que não se constitui perverso ou ilícito a priori.
  • Sobre la ética : apuntes breves en clave de formación de maestros y maestras

    Henao Vanegas, Beatriz Eugenia (Universidad de Antioquia, Facultad de EducaciónMedellín, Colombia, 2022-12-19)
    RESUMEN : En Colombia, los proyectos educativos y los documentos maestros de distintos programas académicos de formación de maestros -y de profesionales en distintos campos- se inscriben en una formación ética y humanista, pero ¿en realidad la dimensión ética constituye un eje que orienta la formación? o ¿en la cotidianidad solo se le observa como un asunto marginal? Dar cuenta del estado de esta cuestión en la Facultad de Educación, impele la responsabilidad de discutir y situar discursos y modos de hacer éticos desde las perspectivas que son motivo de debate en la actualidad. En ese sentido, y a modo de síntesis, a continuación, se presentan algunas ideas con la intención de vislumbrar unos modos de hacer que aporten a la constitución del sentido ético de maestros y maestras del tiempo presente.
  • Incarcerated Activity: The Work of Psychologists in Prisons

    Monteiro, Rodrigo Padrini; de Araújo, José Newton Garcia; de Freitas, João César; Hashizume, Cristina Miyuki; Gonçalves, Júlia; TOLFO, SUZANA DA ROSA (Editora Mackenzie, 2022-09-09)
    In Brazil, the presence of psychology in prisons was established by the Criminal Sentence Execution Act, in 1984, and it was intensified in the past three decades. In the paper, the results of a study are discussed to understand the activity of psychologists in the prisons in Minas Gerais, based on Clinical Approaches to the Work. We performed a qualitative research, with content analysis of documents, observations in five prisons and interviews with fourteen psychologists who work in these prisons.  We verified that the role of Psychology in prisons has been controversial, with different institutional intersections resulting from the security and punishment logic, and which seems to frequently oppose professional ethical principles. The institutional demand for classifying prisoners overlaps with the monitoring of rehabilitation programs, set forth by law. This scenario, worsened by the shortage of professionals, results in obstructions in the activity, the distress of the worker, trivialization of the violation of rights and uncritical adhesion to the repressive mechanism of the institution. 
  • La función del arte en la educación.

    González León, Carlos Bernardo (Editorial Universidad Pedagógica Nacional, 2012-07-13)
    La posmodernidad globalizada nos presenta una sociedad fragmentada y sin sentido. El arte y su contenido secular transmutativo y pedagógico, son la alternativa de vida y la metodología de integralidad y búsqueda de sentido para la escuela del futuro, mediante la validación de los dilemas éticos, míticos y emocionales para combatir la sociedad basada en la ética del mercado. 
  • Dez falácias sobre os problemas sociais da américa latina

    Kliksberg, Bernardo (Instituto Paranaense de Desenvolvimento Econômico e Social - IPARDES, 2011-10-05)
    The present article focuses ten of the main current false statements which disseminate a distorted view concerning Latin America social problems and their causes. Such false statements lead to big mistakes when making use of social policy, thus perpetuating delays and generating obstacles to solve the severe problems that region is facing. Social policy is suppose to be the key against unevenness, thus supplying the least basis for the essential goods and services to be provided for the population, so contributing to creating opportunities and to break down unfair circles. This article discusses the urgency to plan a social policy new generation quite adequate to economic policies and which prioritizes social goals effectively. Such social policy new generation is an ethical requirement, besides being a historical lucidity.
  • Norma internacional de control de calidad en firmas de auditoría NICC 1: una aproxi­mación general

    Espinosa Díaz, Yuli Samary; Suárez Páez, Johana (Universidad Santo Tomás Tunja, 2019-07-11)
    The objective of this article is to offer rea­ders a documentary review of the lnterna­tional Standard of Quality Control (NICC1), given the current ignorance of the compa­nies about its form, scope and importance, in such a way that the reader manages to appropriate the content and its fundamental components such as its scope, applicabi lity, objectives, definitions that frame and limit it to abstract the requirements that must be applied by the audit firms and the in­dependent accountants that exercise the audit activity. In the same way, to sensitize the Public Accounting professionals and in the process of formation so that they tend in the assignments far an audit with quality.
  • Application of codes of ethics in university student field projects

    Crowther, Warren; Hurtado Hernández, Priscilla; Sequeira, Gina (Sistema Editorial y de Difusión de la Investigación (SIEDIN), Universidad de Costa Rica, 2014-03-10)
    UNICEF published in 2002 an approximation to a very prudent Code of Ethics which insists that the research, monitoring or evaluation of programs y projects which affect the rights and interests of children and adolescents contribute in the most integral form to the quality of knowledge management of the target or subject population. This article summarizes the lessons obtained from the intent to apply this and other Codes of Ethics to diverse categories of field projects of university students, including theses, other graduation projects, professional internships, in 7 UCR disciplines and in 8 disciplines and one studies program in 5 other universities in Costa Rica. These have been participative projects of action research regarding critical factors of quality of life and projection of adolescents and youth. This has been proposed also for projects that affect the rights and interests of the elderly, involving an adaptation of the normative. The article analyzes the relevance attributed to the different terms of the normative and other codes for the different projects, regarding the real participation of the target or subject population, scientific rigor, validity, impact on decision making and possibility of institutionalizing the better practices which are rehearsed and successful. In these terms, much depends on the predisposition of the university students, their directors or committees of supervision of the field work and other interested parties to accept this level of protagonist role of the target or subject population and to undertake these initiatives to strengthen their knowledge management and that of the interested institutions.
  • El fraude y su afectación en la ética en el ejercicio de la revisoría fiscal en Colombia 2020

    Espitia Gonzalez, Sandra Marcela; Amaya Muñoz, Edgar Rafael; Duran Gualdrón, Ana Rosa; Hernandez, Albeiro (Universidad Santo TomásMaestría Ciencias ContablesFacultad de Contaduría Pública, 2022-11-09)
    El presente texto relata los resultados de la investigación sobre como el fraude afecta la ética en el ejercicio de la revisoría fiscal en el contexto colombiano. Este análisis se realiza a través de un enfoque cualitativo y cuantitativo. De esta forma nos permite compilar y comparar las opiniones extraídas a partir de una encuesta a los profesionales. El artículo demuestra que a pesar de que en el ejercicio de la contaduría existe un código ético para regular la conducta del individuo, este no se aplica en la praxis. En la actualidad muchas empresas han implementado mecanismos de control para evitar que se presenten casos de fraude. El revisor fiscal debe ejercer un control y velar por el cumplimiento de la normativa legal vigente siendo garante de los inversionistas, además tiene la facultad de dictaminar los estados financieros. No obstante, el revisor fiscal como individuo social puede usar el poder que ostenta para cometer un fraude. Es vital establecer una coherencia entre la teoría ética profesional y la ética profesional práctica en pro de lograr una mayor transparencia en el ámbito contable.

View more