919 resultados para Accountants--Professional ethics.
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For the first time in more than fifty years, the domestic and external conflicts in Latin America and the Caribbean (LAC) are not primarily ideological in nature. Democracy continues to thrive and its promise still inspires hope. In contrast, the illegal production, consumption, and trading of drugs – and its links to criminal gangs and organizations – represent major challenges to the region, undermining several States’ already weak capacity to govern. While LAC macroeconomic stability has remained resilient, illegal economies fill the region, often offering what some States have not historically been able to provide – elements of human security, opportunities for social mobility, and basic survival. Areas controlled by drug trafficking organizations (DTOs) are now found in Central America, Mexico, and the favelas of Rio de Janeiro and São Paulo, reflecting their competition for land routes and production areas. Cartels such as La Familia, Los Zetas, and Primeiro Comando da Capital (PCC-Brazil), among others, operate like trade and financial enterprises that manage millions of dollars and resources, demonstrating significant business skills in adapting to changing circumstances. They are also merciless in their application of violence to preserve their lucrative enterprises. The El Salvador-Guatemala-Honduras triangle in Central America is now the most violent region in the world, surpassing regions in Africa that have been torn by civil strife for years. In Brazil’s favelas and Guatemala’s Petén region, the military is leaving the barracks again; not to rule, however, but to supplement and even replace the law enforcement capacity of weak and discredited police forces. This will challenge the military to apply lessons learned during the course of their experience in government, or from the civil wars that plagued the region for nearly 50 years during the Cold War. Will they be able to conduct themselves according to the professional ethics that have been inculcated over the past 20 years without incurring violations of human rights? Belief in their potential to do good is high according to many polls as the Armed Forces still enjoy a favorable perception in most societies, despite frequent involvement in corruption. Calling them to fight DTOs, however, may bring them too close to the illegal activities they are being asked to resist, or even rekindle the view that only a “strong hand” can resolve national troubles. The challenge of governance is occurring as contrasts within the region are becoming sharper. There is an increasing gap between nations positioned to surpass their “developing nation” status and those that are practically imploding as the judicial, political and enforcement institutions fall further into the quagmire of illicit activities. Several South American nations are advancing their political and economic development. Brazil in particular has realized macro-economic stability, made impressive gains in poverty reduction, and is on track to potentially become a significant oil producer. It is also an increasingly influential power, much closer to the heralded “emerging power” category that it aspired to for most of the 20th century. In contrast, several Central American States have become so structurally deficient, and have garnered such limited legitimacy, that their countries have devolved into patches of State controlled and non-State-controlled territory, becoming increasingly vulnerable to DTO entrenchment. In the Caribbean, the drug and human trafficking business also thrives. Small and larger countries are experiencing the growing impact of illicit economies and accompanying crime and violence. Among these, Guyana and Suriname face greater uncertainty, as they juggle both their internal affairs and their relations with Brazil and Venezuela. Cuba also faces new challenges as it continues focusing on internal rather than external affairs and attempts to ensure a stable leadership succession while simultaneously trying to reform its economy. Loosening the regime’s tight grip on the economy while continuing to curtail citizen’s civil rights will test the leadership’s ability to manage change and prevent a potential socio-economic crisis from turning into an existential threat. Cuba’s past ideological zest is now in the hands of Venezuela’s President Hugo Chavez, who continues his attempts to bring the region together under Venezuelan leadership ideologically based on a “Bolivarian” anti-U.S. banner, without much success. The environment and natural disasters will merit more attention in the coming years. Natural events will produce increasing scales of destruction as the States in the region fail to maintain and expand existing infrastructure to withstand such calamities and respond to their effects. Prospects for earthquakes, tsunamis, and hurricanes are high, particularly in the Caribbean. In addition, there are growing rates of deforestation in nearly every country, along with a potential increase in cross-sector competition for resources. The losers might be small farmers, due to their inability to produce quantities commensurate to larger conglomerates. Regulations that could mitigate these types of situations are lacking or openly violated with near impunity. Indigenous and other vulnerable populations, including African descendants, in several Andean countries, are particularly affected by the increasing extraction of natural resources taking place amongst their terrain. This has led to protests against extraction activities that negatively affect their livelihoods, and in the process, these historically underprivileged groups have transitioned from agenda-based organization to one that is bringing its claims and grievances to the national political agenda, becoming more politically engaged. Symptomatic of these social issues is the region’s chronically poor quality of education that has consistently failed to reduce inequality and prepare new generations for jobs in the competitive global economy, particularly the more vulnerable populations. Simultaneously, the educational deficit is also exacerbated by the erosion of access to information and freedom of the press. The international panorama is also in flux. New security entities are challenging the old establishment. The Union of South American Nations, The South American Defense Council, the socialist Bolivarian Alliance, and other entities seem to be defying the Organization of American States and its own defense mechanisms, and excluding the U.S. And the U.S.’s attention to areas in conflict, namely Iraq, Afghanistan, and Pakistan – rather than to the more stable Latin America and Caribbean – has left ample room for other actors to elbow in. China is now the top trading partner for Brazil. Russian and Iran are also finding new partnerships in the region, yet their links appear more politically inclined than those of China. Finally, the aforementioned increasing commercial ties by LAC States with China have accelerated a return to the preponderance of commodities as sources of income for their economies. The increased extraction of raw material for export will produce greater concern over the environmental impact that is created by the exploitation of natural resources. These expanded trade opportunities may prove counterproductive economically for countries in the region, particularly for Brazil and Chile, two countries whose economic policies have long sought diversification from dependence on commodities to the development of service and technology based industries.
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Quality in interpreting is a hotly debated issue whose complexity is determined by a mix of factors. In this article I analyze it in the light of the role played by interpreters, stressing how the constraints imposed by the different interpreting modes, the different roles actually played by professionals (who become more or less visible, even within the same assignment) and the expectations they generate require the adoption of a flexible perspective when it comes to identifying and assessing quality criteria and drafting professional codes that are open enough to adjust to diverse communicative settings and to the dynamic character of quality.
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A Medicina Dentária é uma área da medicina em que os profissionais podem realizar procedimentos cirúrgicos invasivos e prescrever formulações farmacológicas de maneira autónoma, a partir de diagnósticos realizados por eles próprios. O exercício das atividades médicas deve ser pautado em princípios éticos, legais e na compreensão da realidade social, económica e cultural do local onde exercem os profissionais. Para tanto, o estudo dos Códigos Deontológicos e dos Códigos de Ética e Deontológicos são importantes instrumentos na busca por este paradigma de conduta. O Objetivo deste trabalho de pesquisa pretende comparar o Código Deontológico de Medicina Dentária em Portugal com o Código de Ética Odontológica Brasileiro, buscando diferenças e semelhanças. Realizou-se uma revisão bibliográfica do Código Deontológico Português e do Código de Ética Odontológica Brasileiro, utilizando-se dos próprios códigos, livros e artigos pertinentes ao estudo. Pode-se verificar que ambos os códigos são Completos. O Código Deontológico Português é complementado por Regulamentos internos da Ordem dos Médicos Dentistas. Existem temas específicos no Código Brasileiro que não estão presente no Código Português.
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The aim of this study was to identify key aspects in the exchange of information and to determine how nurses communicate news to hospitalised children. For this study, we applied the critical incident technique with 30 children aged between 8 and 14 years. Data were collected in paediatric units in a hospital in Alicante (Spain) using participant observation and semi-structured interviews. The analysis yielded three main categories: the children’s reaction to the information, nursing staff behaviour as a key aspect in the exchange of information and communication of news as well as children’s experience. This article emphasises the need to promote children’s consent and participation in nursing interventions. An analysis of these aspects will verify whether children’s rights are being respected and taken into account in order to promote children’s well-being and adaptation to hospitalisation.
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Hoy se hace imperioso que la ética periodística se complemente con el tratamiento jurídico de la libertad de expresión. La precaución jurídica es la invitación a una visión integral de la ética profesional basada en la autorregulación y en el conocimiento de la teleología del periodismo
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O presente relatório de estágio que se enquadra no âmbito das unidades curriculares da Prática de Ensino Supervisionada I e II em Creche e Jardim de Infância, descreve e analisa todo o trabalho realizado em torno do desenvolvimento da criatividade na expressão dramática, tendo sido elaborado nas instalações do colégio Nossa Senhora da Piedade ao longo do Mestrado em Educação Pré-Escolar. Ao longo do relatório, é feita referência a uma investigação relativa à importância do desenvolvimento da criatividade e da expressão dramática, bem como o papel do educador e da sua ação no desenvolvimento, tendo por base os fundamentos teóricos como a Carta de Princípios para uma Ética Profissional da Associação de Profissionais de Educação de Infância (APEI) e o Perfil Profissional da Associação de Profissionais de Educação de Infância. O presente relatório retrata a prática e investigação em torno da temática, procurando realçar a importância da expressão dramática e mais aprofundadamente da criatividade no desenvolvimento da criança e por sua vez o impulso que esta pode ter no desenvolvimento da ação educativa, que sempre foi tido em conta ao longo da prática; Supervised Teaching practice on Pre-school education: The Stimulate creative thinking - drama expression Abstract: The present internship report, whose context falls on Day Care Centre and Kindergarten of the Supervise Teaching Practice curricular units I and II, describes and analyse all the work about the development of the creativity in the dramatic expression. It was developed in the facilities of the institution Nossa Senhora da Piedade during the master’s degree in Preschool Education. Throughout the report, it’s made a reference to an investigation on the value of the creativity in the dramatic expression development, as well as the educator’s role and his action on the development, based on the theoretical foundations as the Letter of Principles to a Professional Ethics from the Preschool Professional Association (APEI) and Preschool Teacher Professional Profile. The present report shows the practice and investigation around this issue, seeking to highlight the importance of the dramatic expression and deeper the importance of the creativity in the child development and also the impulse that this may have in the development of the educational action, which has always been taken in mind throughout the practice.
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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.
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Mode of access: Internet.
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Mode of access: Internet.