150 resultados para codes of ethics


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This paper reports on the findings of a study, the 'Constructing Classroom Cultures' project, funded by a small Australian Research Council grant at the University of Melbourne. Located in three primary school classrooms in Melbourne, Victoria, this study investigated how teachers and grade 3-4 students develop shared values and understandings concerning formal and informal codes of behaviour. Drawing on classroom observations, individual interviews with teachers and focus group interviews with children, this paper discusses the ways that teachers and children together build classroom cultures. Practices that work to produce supportive classroom environments as well as problem areas are identified. Examining classroom cultures at the micro-political level offers scope for considering how power relations can contribute positively to educational processes. Additionally, the ways in which informal interactions between teacher and students and among students call into play collaboration, compliance and resistance are opened up for examination. These case studies aim to contribute to understanding how productive classroom cultures are constructed in day-to-day interactions, a significant area of concern for teachers and teacher education students.

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This paper aims to define the domain of Corporate Social Responsibility (CSR) for hotel and accommodation organizations in Thailand. It seeks to integrate the diverse components of CSR as defined within the general business/management, tourism and stakeholder literatures. A review of existing literature, codes of practice and standards, identify three broad CSR components – economic issues, social/ethical issues and environmental – although each of the standards varied in terms of the definition and emphasis applied. The components were ‘aggregated’ within each of the broad management and tourism literature, these two sets of groupings were then aggregated into one overarching set of CSR issues. Semi-structured interviews were then undertaken with 38 key informants from hotel and resort businesses in Thailand to identify their views toward the applicability of these over-arching components to hotel and accommodation organisations.

The results of the aggregation of standards suggest that CRS approaches within general business tend to be more socially/ethically orientated whereas within the tourism area approaches tend to be more environmentally orientated. Key respondents’ views were generally consistent with the three broad issues of the integrated CSR domain, although some issues were identified as more salient to hotel and accommodation organisations than others. The paper suggests that there is a need to develop CSR measures and indicators applicable and reflective of the different environmental, legal, cultural and local setting.

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In 2006, the International Accounting Education Standards Board (IAESB), an independent standard-setting board of the International Federation of Accountants (IFAC) released an information paper entitled Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs. The information paper stems from a global research project on ethics education in the accounting profession. The paper is designed to stimulate discussion and debate on the subject of ethics education and includes the provision of an Ethics Education Toolkit to encourage and assist accounting educators and member bodies of IFAC to implement ethics education programmes. Through a review of the literature, this paper considers why we should teach ethics, the types of ethics interventions that have been undertaken and the issues in teaching ethics to accountancy students. The paper then describes in detail the Ethics Education Toolkit and provides some evidence on the positive reaction of a group of students who are taught ethics, based on the principles and practice included in the toolkit.

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The New Zealand public sector has gone through major reform as a result of fiscal deficit in 1984 (KettI, 1997; Schwartz, 1997), resulting in shift of emphasis from quality service provision to establishing financial supremacy (Kettl, 1997). This raises concern as to how public sector employees are attaining balance between their service objectives with financial ones and how is the ethics negotiated in this process. Following this concern, this paper focuses on determining the organisational variables consisting of organisational policies in the District Health Boards (DHBs) and hospitals of New Zealand on ethical behaviours of managers and the ethical climate of these departments. The aim of this study is to increase our understanding of the ethical climate of the public health. Our findings suggest that little emphasis has been provided to the aspect of ethics in New Zealand health sector. There is no reward for employees who exhibit exemplary ethical behaviour, no hot line to consult/report about ethics, any detailed guidelines and policies, and not enough ethics-related training provided to staff.

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Regulation, governance and harms stemming from the use of virtual worlds and other Massive Multi Media Online Role Playing Games (MMMORPGs) in higher education, are poorly understood and under-researched issues. Second Life, developed by Linden Labs, provides users with a series of generic ‘terms of service’ and codes of conduct, yet place the bulk of responsibility on individual users or groups to report misbehaviour or develop their own behavioural codes, enforcement procedures and punishments suited to their particular needs. There is no guidebook to assist users in the processes of risk identification and management. As such, the various benefits of MMMORPG technologies could be offset by the risks to users and user-groups from a range of possible harms, including the impact of actual or perceived violence within teaching and learning settings.

While cautioning against the direct translation of real-world regulatory principles into the governance of virtual worlds, this paper suggests theoretical and practical guidance on these issues can be taken from recent criminological developments. Using Lawrence Lessig’s (1999) landmark work on cyber-regulation as a starting point, this paper examines the literature on video-game violence to illustrate the need for educators show awareness of both real and perceived risks in virtual worlds as a core element of an emerging educational pedagogy. We identify how the multiple roles of the virtual-world educator become useful in framing this pedagogy to improve student learning, to dispel myths about the risks of immersive technologies and advocate for their adoption and acceptance in the educational community.

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This study examined how mentoring support, peer influence and individual attributes of early career accountants (ECA) influence their ethical evaluations and behavioural intentions. Respondents indicate that their evaluation of the seriousness of the ethical conflict is affected by the perceived standard of ethical conduct of their peers, their personal ethical orientation, the extent of ethics education at university, and gender. ECAs' evaluation of a senior colleague's unethical behaviour is affected by mentoring support and the perceived standard of ethical conduct of peers. In terms of ECAs' willingness to contact accounting professional bodies for ethical advice, the size of the accounting firm and the extent of their ethics education at university are significant factors. Furthermore, the likelihood of respondents choosing a more ethical decision is correlated with his or her individual ethical orientation and the extent of ethics education at university.

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Although the practice of forensic and correctional psychology has been understood in relation to certain sets of values that have been articulated in codes of ethical practice or organisational mission statements, there has been little consideration of how the values of offenders can inform the rehabilitative process. In this paper the criminogenic nature of values is discussed and how these might be addressed in an intervention. It is concluded that an exploration of values is not only a necessary condition for successful rehabilitation, but also essential if ethical problems in working with offenders are to be avoided.

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Some activities that are applied in the property market to facilitate transactions have the potential to lead to unethical behaviour. Two conditions required for a sale price to be acceptable as market value are that the transaction is at arm’s length and the parties to the transaction are knowledgeable and prudent. The well-known difficulties associated with access to market pricing information are exacerbated by several of these activities including dummy bidding at auctions, two-tier marketing and the provision of lease incentives. Added to these is a common requirement that any negotiation be commercial-in-confidence. The lack of information has the potential to distort the market and this has been well publicised in recent times particularly in the residential market.
The definition of market value is visited and the nature of ethics in property transactions is outlined. Several examples of activities that could lead to unethical behaviour are described. It is concluded that unethical behaviour is hard to identify. Some recommendations are included for consideration and discussion.

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This portfolio addresses the moral, ethical and legal issues that impact upon decisions to maintain or disclose confidential communications. The tensions and moral dilemmas that are created when a conflict between these aspects arises are considered. Risk assessment procedures that inform decisions to maintain or disclose confidential information are discussed, as are issues related to the practical implementation of planned interventions. The topic is addressed by firstly reviewing professional codes of conduct and legal requirements to maintain confidentiality. The limits of confidentiality and privileged communication are then reviewed together with legal requirements of “duty to warn” or “duty of care”. These requirements are then related to risk assessment procedures and relevant interventions. Four case studies that illustrate the practical application of assessment techniques in the decision process and planned interventions are presented. They cover such diverse topics as disclosure and suicidal intent, threat of harm to a third party, risk of transmission of the AIDS virus and “duty to warn” and maintenance of a minor’s confidential communications. The ways in which these issues were addressed and the outcome is presented. NOTE: All names and details that have the potential to identify the people whose cases are presented here have been changed to protect their anonymity.

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This paper combines a review of existing literature in the field of business ethics education and a case study relating to the integration of ethics into an undergraduate degree. Prior to any discussion relating to the integration of ethics into the business curriculum, we need to be cognisant of, and prepared for, the arguments raised by sceptics in both the business and academic environments, in regard to the teaching of ethics. Having laid this foundation, the paper moves to practical questions such as who should teach ethics, and when and how can ethics be taught. The paper presents alternative models for the teaching of ethics in the curriculum of undergraduate and postgraduate business programmes. An integrative model is elaborated on in more detail with a case example describing the six-stage process undertaken in the move from a single entry course to an integrated approach. The case study details not only the planning and initial implementation of ethical education in the context of an undergraduate business degree programme, but also the means by which a change in the way that ethics is taught was achieved in a business faculty in a tertiary institution.

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This study investigates the ethical awareness and decision making of accounting students using three ethical decision making cases studies. Given the increased focus on ethics education by professional accounting bodies the study focuses on the differences in ethical decision making between students undertaking a final year ethics course with students who have not yet studied ethics in their accounting degree.

The study extends the work of Cohen et al. (1996) to incorporate individual background factors such as gender, residence and the study of ethics at university level in measuring ethical decision making.

The results show that there are significant differences between local and international students in ethical decision making possibly linked to cultural differences. The findings also lend strong support for the incorporation of ethics education in the curriculum given that the significant difference in the ethical decision making of students who had studied a compulsory ethics unit in their undergraduate degree program.

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Calls for the expansion of ethics education in the business and accounting curricula have resulted in a variety of interventions including additional material on ethical cases, the code of conduct, and the development of new courses devoted to ethical development [Lampe, J.: 1996]. The issue of whether ethics should be taught has been addressed by many authors [see for example: Hanson, K. O.: 1987; Huss, H. F. and D. M. Patterson: 1993; Jones, T. M.: 1988–1989; Kerr, D. S. and L. M. Smith: 1995; Loeb, S. E.: 1988; McDonald, G. M. and G. D. Donleavy: 1995]. The question addressed in this paper is not whether ethics should be taught but whether accounting students can reason more ethically after an intervention based on a discrete and dedicated course on accounting ethics. The findings in this paper indicate that a discrete intervention emphasising dilemma discussion has a positive and significant effect on students’ moral reasoning and development. The data collected from interviews suggest that the salient influences on moral judgement development include: learning theories of ethics particularly Kohlberg’s theory of cognitive moral reasoning and development; peer learning; and moral discourse. The implications from the findings in this study suggest that moral reasoning is responsive to particular types of ethics intervention and educators should carefully plan their attempts to foster moral judgement development.

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How do we understand the experiences of people where the researcher is 'outside' these social groups? How do we undertake research in ways that does not further colonise or disempower these people?

This seminar aims to explore issues and approaches to research in contexts where the researcher is 'outside' the social/cultural group of the participants. If research is understood as an act of knowledge production, then both the positioning of the researcher and the act of research are inevitably political, where the power over the representation and categorisation of marginalised peoples and their social experiences is with others not of these groups, (usually aligned with dominant epistemologies). The net result of this kind of research and social activity is the catch cry from marginalised groups, summed up by that now in use in the disability field: 'nothing about us without us'. This paper focuses on the central importance of the meaning making process and offers a method for building meanings and understandings that explicitly draw on the located contexts of their production. The paper offers a set of 'ethics of meaning making' that support appropriate work in these contexts, and focuses on articulating one step of the method that supports these.

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Research aims:
To explore and describe registered and enrolled nurses’ experiences of ethics and human rights issues in nursing practice in the Australian State of Victoria.

Method:
Descriptive survey of 398 Victorian nurses using the Ethical Issues Scale (EIS) survey questionnaire.

Major findings:
The most frequent and most disturbing ethical issues reported by the nurses surveyed included: protecting patients’ rights and human dignity, providing care with possible risk to their own health, informed consent, staffing patterns that limited patient access to nursing care, the use of physical/chemical restraints, prolonging the dying process with inappropriate measures, working with unethical/impaired colleagues, caring for patients/families who are misinformed, not considering a patient’s quality of life, poor working conditions.

Conclusions:
Nurses in Victoria frequently experience disturbing ethical issues in nursing practice that warrant focussed attention by health service managers, educators and policy makers.

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In the global market place the value of education takes on many meanings. In transnational education forums it relates to the market’s assessment (in dollar terms) of a qualification. But can we measure the value-addedness of tertiary education in existential terms? Can we measure the value that tertiary education provides to the enhancement of societies as a whole?

This study attempts to investigate what values are characteristic of Australian lawyers in their last year of law school. It is part of a larger longitudinal study, which aims to determine how values develop or degrade over time and what effect, if any, tertiary education can have in building and perpetuating ‘appropriate’ professional values? Results show that differing values sets do significantly predict behavioural choices on ethical questions presented to participants. The implications of results are discussed in the contexts of ethics education in a tertiary context, and applications for the professions.