919 resultados para Accountants--Professional ethics.


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This paper examines the proposition that the traditional archetype of the professional partnership is said to have changed into a more 'business-like' entity, the managed professional business. It broadens the restricted case sample base on which much of the evidence has been adduced, by developing a survey questionnaire through which 197 large British law firms were sampled. Change, consistent with the notion of a more commercially oriented and consciously managed organization, is concentrated in the market-facing area of the firm but coexists with areas of continuity in the governance of the firm and its strategic management. The findings reveal a more managerial form of organization in which the core elements of the traditional form of professional organization have not been transformed. These results contest the assertion of either transformational or sedimented change found in other, case-based research and suggest that archetype change needs theoretically to be distinguished from the general phenomenon of greater managerialism within the professional service firm.

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The authors identify key issues that researchers, funding bodies, ethics committees and ethicists might consider in contemplating research subject payment ethics. They argue that what is missing from the broader debate is due consideration of ethics committee decision processes; research subject reasons for participation; and current research practices. The authors explore these issues and how they relate to existing guidelines on voluntary consent, and arguments that have been proposed for and against research subject payments. (non- author abstract)

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Knowledge of differences in voice and speech characteristics between novice and professional broadcasters is essential for effective education of broadcast journalism students. Because newsreaders rely on optimal voice production, information pertaining to vocal hygiene is also important. The first aim of this study was to compare the voice and speech characteristics of professional newsreaders, student newsreaders and control participants. The second aim was to compare the awareness and use of vocal hygiene across these groups. Professional radio newsreaders, broadcast journalism students and two matched control groups were included in the study. Each participant recorded a news bulletin and completed a questionnaire on vocal hygiene. Data analysis of the recording included objective analysis and perceptual ratings by a panel of three judges. Significant student-professional differences were found. Compared to both the students and the control groups, the professional newsreaders had greater variation in speaking fundamental frequency, a faster rate of speech, fewer pronunciation errors and higher perceptual ratings on vocal quality, emphasis, continuity, phrasing and style of newsreading. Female professional newsreaders had a higher speaking fundamental frequency than both their control participants and the student newsreaders. Comparison of vocal hygiene awareness revealed few significant differences between any of the groups.

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O artigo analisa o curso de forma????o inicial para a carreira de Especialista em Pol??ticas P??blicas e Gest??o Governamental (EPPGG), recentemente reformulado. Conclui-se que as mudan??as realizadas no curso, tendo em vista os problemas enfrentados em edi????es anteriores, os desafios contempor??neos da administra????o p??blica, a crescente complexidade dos problemas e as demandas da sociedade, proporcionaram respostas bastante adequadas. No entanto, persistem in??meros desafios, dentre os quais se destacam o aprimoramento do ensino de aplica????o e novas tecnologias. Ao longo das nove edi????es do curso, percebe-se que os principais objetivos do projeto inicial da carreira permaneceram, mesmo com todas as descontinuidades administrativas. Preservaram-se o perfil generalista e as policompet??ncias na forma????o do EPPGG, a fim de permitir ao profissional uma vis??o abrangente e integrada dos complexos problemas da administra????o p??blica e desenvolver a capacidade de analisar, decidir e buscar os melhores resultados em prol do cidad??o, conduzindo as rela????es e as atividades profissionais de acordo com os princ??pios da ??tica p??blica.

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The way an employee behaves in his work can be influenced by the organisational and professional commitment. Nurses are professionals who are guided by organisational and professional goals and values. Among nurses, professional commitment may be an important antecedent of organisational citizenship behaviours. The study shows how organisational and professional commitment is related with nurses’ organisational citizenship behaviours. Data from a sample of 420 nurses working in two hospitals --- the Hospital of St. Marcos, Braga and the Hospital Centre of Alto Ave, Guimarães and Fafe units were collected. The main findings are as follows: (a) organisational commitment and professional commitment contribute to the explanation of nurses’ organisational citizenship behaviours, (b) affective organisational commitment, continuance organisational commitment --- personal sacrifice, affective professional commitment and continuance professional commitment explain 28.6% of variance of organisational citizenship behaviours. © 2013 Instituto Politécnico do Cávado e do Ave (IPCA). Published by Elsevier España, S.L.U. All rights reserved.