IDENTIFYING ETHICAL DILEMMAS OF PORTUGUESE CHARTERED ACCOUNTANTS

The way professionals deal with ethical dilemmas and the decisions they make may be guided by a personal and individual ideology, but it is also strongly influenced by their professional group and society. This paper focuses in real situations as they are experienced by individuals in their day-to-day professional life. The data were collected using opened-end interviews. Respondents were asked to identify the ethical dilemmas they had been faced with during their professional life. Qualitative analysis shows that main dilemmas are about how to deal with “informal economy”, “false invoices” and “tax evasion”. This study aims to contribute to the discussion of ethical issues faced by Portuguese Chartered Account (TOC), thus promoting a large debate about the way the TOC can help to create a better society and consequently legitimating their existence as a professional organization of public interest. More than ever, understanding professionals’ behavior in their real context is essential for to build a culture conducive to the ethical development of society, and to ensure, at the same time, the desirable business sustainability. This study gives a broaden description of ethics dilemmas faced by chartered accounts and shows some inefficiency in the ethical control system made by professional bodies.

IDENTIFYING ETHICAL DILEMMAS OF TOC/CHARTERED ACCOUNTANTS

The way professionals deal with ethical dilemmas and the decisions they make may be guided by a personal and individual ideology, but these are also strongly influenced by their professional group and society. The focus in this paper is on situations as experienced by individuals in their day-to-day professional life. The data were collected with opened-end interviews. Respondents were asked to identify the ethical dilemmas they had been faced with during their professional life. Qualitative analysis shows that main dilemmas are about how to deal with “informal economy”, “false invoices” and “tax evasion”. This study aims to contribute to the discussion of ethical issues faced by TOC, thus promoting a large debate about the way TOC can help create a better society and consequently legitimating their existence as a professional organization of public interest.

Information and Technology Implementation Issues in AAL Solutions

With the population ageing effect, the technological developments, and pressure to reduce the cost with healthcare, are reunited the conditions for the development of Ambient Assisted Living (AAL) solutions. This work is a revision of the current state of the art. Its aim is the characterization of the AAL solutions, within the AAL4ALL scope. Therefore, it is presented features, scenarios and projects, referring the limitations and the opportunities for the future developments of prototypes using high level information and technology in AAL environments. Moreover, it is presented guidelines of operation, exposing the conceptual approach, and the discussion and conclusion, which present recommendations and current AAL4ALL project positions in terms of concepts and technologies.

Participatory Online Platforms and the Construction of Citizen’s Autonomy in Health Issues

The goal of the present study is mapping the nature of possible contributions of participatory online platforms in citizen actions that may contribute in the fight against cancer and its associated consequences. The research is based on the analysis of online solidarity networks, namely the ones residing on Facebook and the blogosphere, that citizens have been gradually resorting to. The research is also based on the development of newer and more efficient solutions that provide the individual (directly or indirectly affected by issues of oncology) with the means to overcome feelings of impotence and fatality. In this chapter, the authors summarize the processes of usage of these decentralized, freer participatory platforms by citizens and institutions, while attempting to unravel existing hype and stigma; the authors also provide a first survey of the importance and the role of institutions in this kind of endeavor; lastly, they present a prototype, developed in the context of the present study that is specifically dedicated to addressing oncology through social media.