• A "Principled" Code of Professional Conduct

      Hollway, Jeffrey A. (2016-01-08)
    • A adesão do contabilista ao código de ética da sua profissão

      Elionor Farah Jreige Weffort; Frederico Antonio Azevedo de Carvalho; Lázaro Plácido Lisboa; Maria Thereza Pompa Antunes; Nahor Plácido Lisboa; Francisco José dos Santos Alves (Biblioteca Digital de Teses e Dissertações da USP, 2005-12-16)
      A classe contábil necessita manter elevados padrões éticos junto à sociedade, como pré-requisito essencial para a sua própria sobrevivência. Nesse contexto, este estudo teve como objetivo conhecer as percepções do contabilista a respeito do seu Código de Ética Profissional (CEPC), por meio de uma pesquisa de natureza descritiva e com a adoção do método quantitativo no tratamento dos dados. A amostra foi constituída por 2262 contadores e técnicos em contabilidade com registro ativo em Conselho Regional de Contabilidade, nos Estados do Rio de Janeiro, São Paulo, Minas Gerais e Rio Grande do Sul. Os resultados obtidos evidenciaram que, embora cerca de 73% dos profissionais concordem totalmente com a afirmação de que esse Código é importante como guia de conduta profissional, apenas 44% se predispõem a cumprir totalmente as normas estabelecidas pelo Conselho Federal de Contabilidade. A partir da regressão logística multivariada, constata-se que aqueles profissionais que concordaram totalmente que já leram o Código apresentaram 2,82 mais chances de cumprirem as determinações do Código do que os que discordaram totalmente dessa afirmação. Os profissionais que concordaram totalmente com a afirmação de que o CEPC ajuda-os a reduzir suas dúvidas apresentam 3,65 mais chances de cumprir o referido Código do que os que discordaram totalmente dessa afirmação. Em decorrência, a percepção do contabilista a respeito da importância dada ao CEPC como guia de conduta influencia a sua predisposição de cumprir o Código. Os resultados também sugerem que: a) a gravidade da infração ética é positivamente associada à percepção que o profissional tem sobre a sanção a ser aplicada ao infrator desse Código, embora exista um baixo coeficiente de correlação entre ambas; b) a avaliação teleológica, que contém situações atenuantes e agravantes não contidas no Código de Ética, pode influenciar o profissional em seu processo de tomada de decisão ética. [Brazilian accountants need to uphold high ethical standards in their service to society as this counts as an essential prerequisite for their survival. In this context, the objective of this study is to learn what perceptions of the Code of Ethics (CEPC) are held by these professionals. This is done by conducting descriptive research and adopting a quantitative method for analysis of data. The sample considered consists of 2,262 accountants and accountant technicians certified and chartered by the Regional Council of Accounting in the states of Rio de Janeiro, São Paulo, Minas Gerais and Rio Grande do Sul. The results obtained show that approximately 73% of professionals polled totally agree with the statement claiming that the Code is important as a guide of conduct; however, only 44% are willing to comply with the guidelines established by the Federal Council of Accounting. Multivariate logistic regression analysis shows that professionals who totally agreed to having read the Code are 2,82 times more likely to abide by its norms than those who totally disagreed with said statement. Professionals who totally agreed with the statement claiming that the CEPC helps them reduce their doubts are 3,65 times more likely to abide by the Code than those who totally disagreed with said statement. Consequently, an accountant s perception of the importance of CEPC as a guide of conduct influences his/her predisposition to abide by it. The results suggest that: a) the gravity of an ethical infraction is positively associated with a professional s perception of the Code sanction to be inflicted upon him/her, although there exists a small correlation coefficient between both; b) teleological evaluation, which contains mitigating or aggravating situations not included in the Code of Ethics, may influence a professional in his/her ethical decision-making process. The results do not provide enough evidence of the influence of individual factors on an accountant s ethical decision-making process.]
    • A alegria na escola e no ensino de deontologia farmacêutica

      Mendonça, Lêda Glicério; La Rocque, Lúcia Rodrigues de; Ferreira, Francisco Romão (2016-07-04)
      O artigo aborda os referenciais teóricos que podem fundamentar a escolha do uso de filmes de comédia
 hollywoodiana em aporte ao ensino de Deontologia Farmacêutica. Foram utilizados cinco filmes como
 subsídio para um estudo de caso aplicado como avaliação final da disciplina. Um estudo exploratório e a
 observação da aplicação da estratégia de ensino ao longo dos anos de 2012 e 2013 confirmam sua aplicabilidade.
 Acredita-se no uso do cinema no ensino pelo potencial midiático que este possui, por ser um veículo
 importante de educação científica, e neste caso, na comédia, pelo poder de crítica social que a comicidade
 das profissões possui e pela apropriação da Pedagogia da Alegria proposta por Snyders como caminho profícuo
 para formação humanística.
    • A AUTORREGULAMENTAÇÃO DA PUBLICIDADE DE MEDICAMENTOS E PRODUTOS DE SAÚDE NA AMÉRICA LATINA: UMA ANÁLISE DOS CÓDIGOS DEONTOLÓGICOS DO SETOR PUBLICITÁRIO NA AMÉRICA LATINA | THE SELF-REGULATION OF MEDICINES AND HEALTH PRODUCTS ADVERTISING IN LATIN AMERICA: AN ANALYSIS OF THE ADVERTISING SECTOR CODES OF ETHICS IN LATIN AMERICA

      Dhione Oliveira Santana; Raquel Marques Carrico Ferreira (Universidad de Oriente, 2016-08-01)
      This paper aims to investigate the advertising self-regulation of medicines and health products (Products and Services have the same meaning in this research) present in the ethical codes of the advertising industry in Latin America. To do so, it was seek through content analysis, identify, classify and categorize the standards present in the advertising industry codes governing the publicity of medicines and health products. Ethical codes are present in nine countries in Latin America with seven of them are referred to medicines and health products, and only five have specific rules for the sector. In summary, the analyzed codes present in its generality, lenient rules to the sector, bringing instructions mainly to the content of the messages and it must therefore, national and professionals in the health sector codes and/or the pharmaceutical industry rules, act with stiffness in control advertising of medicines and health products.
    • A Baseline Study of Decentralization/Regional Autonomy A survey of Processes and Performance Indicators Across Twelve Kabupaten/kota

      Usman, Syaikhu; Mawardi, M. Sulton; Toyamah, Nina; Febriany, Vita (The SMERU Institute, 2000-05)
      "The central government of Indonesia is trying to accommodate demands for greater autonomy from the regions. As a result, provincial and kabupaten/kota level governments will soon have to cope with political, fiscal and administrative decentralization. Article 8 of Law 22/1999 states that decentralization must be accompanied with the hand-over and transfer of financing, facilities and infrastructure as well as resources in accordance with the authority delegated to a region. SMERU has outlined a four to five year study to monitor the process of decentralization and to test the impact of decentralization on the structure of the government and on the government's ability to deliver services in 12 kabupaten/kota. From April 2000 to April 2001 SMERU proposes to monitor preparations and expectations in provincial, kabupaten/kota, kecamatan and village level administrations as well as prepare a survey instrument for evaluating decentralization in the future. The study will investigate how the sub-national governments are coping with the processes related to their new functions. In the second year of the study, starting may 2001, the affect of decentralization on the performance of kabupaten/kota governments in service delivery will be measured. In this study a different methodology will be needed to test performance because it will involve a broad household survey, a census of service delivery points and expert interviews at the local level. As previously stated, SMERU plans to develop the survey instruments for this 2001 study using input and key indicators generated from this year's study. Twelve kabupaten/kota will be surveyed with two villages covered in each kabupaten. Government, universities, NGOs, print media and village level representatives will be surveyed. Reports will be produced on one kabupaten/kota per month for 12 months with working papers comparing results across kabupaten/kota being published in November 2000 and again in May 2001."
    • A Better Code of Conduct

      Williams, Russell (2016-01-08)
    • A bioética odontológica contemporânea - Ampliando concepções deontológicas

      Antônio Sérgio Netto Valladão,; Laís Krejci Graciosa; Monique Ferreira e Silva; Patricia Valeria Bastos Faria Pecoraro (Centro Universitário de Valença, 2011-12-01)
      Since the inception, the Bioethics has been strengthened with the aim to regulate the activity of research in humans and, evolving over the years, has been embarking on concepts and increasingly large areas. Science in general, is shown associated with the cultural, political and economic. In contemporary dental science is not diff erent. As a result, ethical problems may arise in both the graduate and post-graduate courses and at the dental clinic. Clearly, such problems are not inseparable, but they can interlace and overlap, showing the bioethics dissemination importance to the community and university. Th e authors show a compilation of information relating to bioethics and suggest that it expands and revalidates ethical concepts, favoring more humane exercise of several dental knowledge ways.
    • A bioética odontológica contemporânea - Ampliando concepções deontológicas

      Antônio Sérgio Netto Valladão,; Laís Krejci Graciosa; Monique Ferreira e Silva; Patricia Valeria Bastos Faria Pecoraro (Centro Universitário de Valença, 2011-12-01)
      Since the inception, the Bioethics has been strengthened with the aim to regulate the activity of research in humans and, evolving over the years, has been embarking on concepts and increasingly large areas. Science in general, is shown associated with the cultural, political and economic. In contemporary dental science is not diff erent. As a result, ethical problems may arise in both the graduate and post-graduate courses and at the dental clinic. Clearly, such problems are not inseparable, but they can interlace and overlap, showing the bioethics dissemination importance to the community and university. Th e authors show a compilation of information relating to bioethics and suggest that it expands and revalidates ethical concepts, favoring more humane exercise of several dental knowledge ways.
    • A Brief Review of the Use of the SMERU Research Institute’s Poverty Map of Indonesia 2000

      Hastuti (The SMERU Institute, 2007-02)
      As an effort to provide poverty data at the subdistrict and village levels, SMERU and Statistics Indonesia (BPS) with the support of the World Bank have tried to estimate poverty rates at the subdistrict and village levels in three provinces, namely DKI (Special District Capital of) Jakarta, East Java, and East Kalimantan. Poverty rates were estimated by processing the data available in the Household Consumption Module of the 1999 National Socioeconomic Survey (Susenas), the 1999 Core Module of Susenas, the 2000 Village Potential (Podes) data, and the 2000 Population Census conducted by BPS. Following a successful trial, SMERU with the support of the Ford Foundation had continued the calculation of poverty rates at the subdistrict and village levels in other provinces throughout Indonesia. The poverty rate calculations have resulted in a poverty map of Indonesia that covers the subdistrict and village levels. The map is presented in the form of an interactive CD and has been distributed to various stakeholders since the beginning of 2005. In order to find out the uses of the poverty mapping CD, SMERU conducted a brief review by interviewing various stakeholders who have received the interactive CD.
    • A CALL FOR STANDARDS: AN OVERVIEW OF THE CURRENT STATUS AND NEED FOR GUARDIAN STANDARDS OF CONDUCT AND CODES OF ETHICS

      Karen E. Boxx; Terry W. Hammond (University of Utah, 2013-01-10)
      The role of trust in guardianships is rarely discussed, perhaps because of the assumption that court supervision of guardians reduces their power to act in any way other than trustworthy. However, as the number of persons needing guardianship protection increases while the resources available to courts to finance supervision decreases, the role of guardian is starting to become a more conventional fiduciary relationship complete with a hallmark downside—lack of supervision. Because of this trend, the concept of delineated standards for performance of a guardian’s duties has taken on critical importance. The 2001 Wingspan Conference, the second national conference on guardianship reform since the need for reform was publicized in 1987, included Recommendation 45, directing states to adopt “minimum standards of practice for guardians, using the National Guardianship Association Standards of Practice as a model.” This recommendation came from the conference working group on Agency Guardianship, whose primary focus was on professional agencies and individuals providing guardianship services, either through a governmental agency or for a fee. The recommendation applied to all guardians, and recognized the need for standards that could offer guidance to acting guardians and could judge their performance. The progress on this recommendation has been very slow; and whether the same standards should apply to all guardians and whether standards ought to be considered best practices or minimum standards has yet to be determined. The focus of the 2011 conference is postappointment issues, and the role of uniform, delineated standards of conduct for guardians when administering guardianship is the necessary starting point. This paper will first explore in Part II how the duties of a guardian have been defined in the past and discuss the increasing call for delineated standards for guardians, due in part to the inability of courts to monitor guardianships adequately. Part III will discuss existing standards and codes of ethics for guardians and the extent to which they are being put into use in specific states. Part IV will then raise questions about the content and role of standards for guardians, asking how courts have used existing standards and how they should be used; whether there should be different standards for professional and family guardians; and whether standards should be used only as educational tools or whether guardians should be judged on their compliance with standards. Finally, Part V will discuss the role of standards in governing all fiduciary conduct and the need for standards as a way to define the fiduciary obligations of a guardian. The purpose of the article is to give conference delegates and those charged with enactment the necessary background to discuss and draft recommendations that will implement Wingspan Recommendation 45 and further focus the role of standards in guardianship administration.
    • A Canadian Code of Ethics for Psychologists

      Canadian Psychological Association, 2016-01-08
    • A Century of Legal Ethics: Trial Lawyers and ABA Canons of Professional Ethics

      Fox, Lawrence J.; Martyn, Susan R.; Pollis, Andrew S. (Case Western Reserve University School of Law Scholarly Commons, 2009-01-01)
      Articles from a symposium celebrating the 100th anniversary of the ABA (American Bar Associations) Canons of Ethics.
    • A Christian Code of Ethics?

      Salladay, Susan A. (2016-01-08)
    • A Clean Umiaq

      Ukpeaġvik Iñupiat Corporation (UIC)
      "So it goes with trust. This code places trust in you. It lets you be your best when no one is watching. It allows you to wrestle with difficult issues and come to conclusions on your own or with the help of UIC resources. We could have written a lengthy list of do’s and don’ts. But rules often fail because one cannot write a rule that anticipates every situation. Plus rules do little to inspire. So we trust you to govern yourself knowing that in those circumstances when a line is crossed that we will enforce the Code to protect our reputation. So do your best to make UIC a Clean Umiaq -- adopt the one statement, always ask yourself the five questions, and follow the ten principles all outlined in this Code. We give our full support to this Code of Business Ethics and Conduct and will support you as you adhere to it. Thank you for all you do for UIC, its customers, and its shareholders."
    • A code of conduct : a treatise on the etiquette of the Fatimid Ismaili mission : a critical edition of the Arabic text and English translation of Aḥ̣mad b. Ibrāhīm al-Naysābūri's al-Risāla al-mūjaza al-kāfiya fī ādāb al-duʿāt

      Klemm, Verena (1956-); Walker, Paul E.; Naisābūrī, Aḥmad Ibn-Ibrāhīm an- (um die Wende des 10-11. Jh.) (I.B.Tauris in Association with the Institute of Ismaili Studies, 2011)
    • A Code of Conduct for Academic Emergency Medicine

      Larkin, Gregory L. (Society for Academic Emergency Medicine [SAEM]. Ethics Committee, 2016-01-08)
    • A Code of Conduct for Computer Forensic Investigators

      Gay, James Ronald (2012)
      The amount of electronic data that is held about individuals and their activities is
 staggering. Tools enabling data recovery, believed deleted, vary in consistency and
 reliability of result. Data under review can be fed into investigative tools which also
 vary immensely in reliability, consistency, quality and indeed price.
 Conclusions and inferences drawn from the use of these tools can be morally, socially
 and commercially damaging for the individuals or entities being investigated. Often not
 purely because of the lack of experience of the investigator, but also because of the
 simplistic operation of the toolsets.
 Whilst prescriptive guidelines exist in the public sector for the proper handling, analysis
 and reporting of computer evidence, little commercially independent professional
 guidance exists in the private sector. This lack of guidance has led to a position whereby
 actors in the field of data forensics have few challenges as to their expertise or
 experience. Recent cases of incompetence and crossing ethical and professional
 boundaries provide strong support for a National, preferably International certification
 and training scheme for data forensic analysts, supported by clear ethical codes.
 This research in light of the above challenges, provides examples of failures in
 extrapolation, operator understanding and tool use; argues a proposal for a code of
 conduct to ensure correct and repeatable process is followed; along with a suggested
 outline for the creation of the supervision of conformity to that code in the private
 sector. The current forensics community and academic research body of knowledge,
 supported by the extensive experience of the researcher have been the major inputs to
 the work. The outputs of this work are intended to form a solid base for the furtherance
 of the Computer Forensics profession, and as such will represent a significant
 contribution to the advancement and knowledge base of that profession.
    • A Code of Conduct for Indonesia: Problems and Perspectives

      Pelizzo, Riccardo; Ang, Bernice (Oxford University Press, 2008)
      Previous analyses have shown that the success of ethics reforms such as the adoption of codes of ethics and codes of conduct depends on whether legislators have homogeneous ethical standards. In this paper, we discuss why the DPD (upper chamber) and the DPR (lower chamber) of the Indonesian legislature have decided to enact a code of conduct. The paper also presents the results of a survey that we conducted in the Indonesian legislature. Data analysis reveals that the ethical standards of Indonesian legislators are far from being homogeneous. In the final section of the paper we suggest some of the steps that could be taken to homogenise their ethical views before drafting and implementing the code of conduct.