A New Periapical Index Based on Cone Beam Computed Tomography

The purpose of this study was to evaluate a new periapical index based on cone beam computed tomography (CBCT) for identification of apical periodontitis (AP). The periapical index proposed in this study (CBCTPAI) was developed on the basis of criteria established from measurements corresponding to periapical radiolucency interpreted on CBCT scans. Radiolucent images suggestive of periapical lesions were measured by using the working tools of Planimp software on CBCT scans in 3 dimensions: buccopalatal, mesiodistal, and diagonal. The CBCTPAI was determined by the largest lesion extension. A 6-point (0-5) scoring system was used with 2 additional variables, expansion of cortical bone and destruction of cortical bone. A total of 1014 images (periapical radiographs and CBCT scans) originally taken from 596 patients were evaluated by 3 observers by using the CBCTPAI criteria. AP was identified in 39.5% and 60.9% of cases by radiography and CBCT, respectively (P<.01). The CBCTPAI offers an accurate diagnostic method for use with high-resolution images, which can reduce the incidence of false-negative diagnosis, minimize observer interference, and increase the reliability of epidemiologic studies, especially those referring to AP prevalence and severity. (J Endod 2008;34:1325-1331)

Mindreading and moral awareness in popular and rejected preschoolers

This study sought to examine links among young children's peer relations, their moral understanding in terms of the ability to distinguish lies from mistakes, and their theory-of-mind development. Based on sociometric measures, 109 children with a mean age of 4.8 years were divided into groups of popular and rejected preschoolers. Rejected children who had a stable mutual friend scored higher on measures of moral understanding and theory of mind than did rejected children without such friendships. Similarly, popular children who had a stable mutual friendship outperformed other popular children on mindreading, although their moral understanding was no better than that of the popular group who lacked mutual friends. Hierarchical multiple regression analyses revealed that peer popularity was a significant independent predictor of children's moral understanding after any effects of verbal maturity, age and theory-of-mind were statistically controlled. Moreover, having a reciprocal stable friendship made a significant independent contribution to the explanation of individual differences in mindreading, over and above age and verbal maturity, which also contributed significantly. These results are discussed in terms of conversational, cognitive, and emotional processes in the development of social cognition.

Social cognition, language acquisition and the development of the theory of mind

Theory of Mind (ToM) is the cognitive achievement that enables us to report our propositional attitudes, to attribute such attitudes to others, and to use such postulated or observed mental states in the prediction and explanation of behavior. Most normally developing children acquire ToM between the ages of 3 and 5 years, but serious delays beyond this chronological and mental age have been observed in children with autism, as well is in those with severe sensory impairments. We examine data from Studies of ToM in normally developing children and those with deafness, blindness, autism and Williams syndrome, as well as data from lower primates, in a search for answers to key theoretical questions concerning the origins, nature and representation of knowledge about the mind. In answer to these, we offer a framework according to which ToM is jointly dependent upon language and social experience, and is produced by a conjunction of language acquisition with children's growing social understanding, acquired through conversation and interaction with others. We argue that adequate language and adequate social skills are jointly causally sufficient, and individually causally necessary, for producing ToM. Thus our account supports a social developmental theory of the genesis of human cognition, inspired by the work of Sellars and Vygotsky.

Outcomes of transient evoked otoacoustic emission testing in 6-year-old school children: A comparison with pure tone screening and tympanometry

Objectives: (1) To establish test performance measures for Transient Evoked Otoacoustic Emission testing of 6-year-old children in a school setting; (2) To investigate whether Transient Evoked Otoacoustic Emission testing provides a more accurate and effective alternative to a pure tone screening plus tympanometry protocol. Methods: Pure tone screening, tympanometry and transient evoked otoacoustic emission data were collected from 940 subjects (1880 ears), with a mean age of 6.2 years. Subjects were tested in non-sound-treated rooms within 22 schools. Receiver operating characteristics curves along with specificity, sensitivity, accuracy and efficiency values were determined for a variety of transient evoked otoacoustic emission/pure tone screening/tympanometry comparisons. Results: The Transient Evoked Otoacoustic Emission failure rate for the group was 20.3%. The failure rate for pure tone screening was found to be 8.9%, whilst 18.6% of subjects failed a protocol consisting of combined pure tone screening and tympanometry results. In essence, findings from the comparison of overall Transient Evoked Otoacoustic Emission pass/fail with overall pure tone screening pass/fail suggested that use of a modified Rhode Island Hearing Assessment Project criterion would result in a very high probability that a child with a pass result has normal hearing (true negative). However, the hit rate was only moderate. Selection of a signal-to-noise ratio (SNR) criterion set at greater than or equal to 1 dB appeared to provide the best test performance measures for the range of SNR values investigated. Test performance measures generally declined when tympanometry results were included, with the exception of lower false alarm rates and higher positive predictive values. The exclusion of low frequency data from the Transient Evoked Otoacoustic Emission SNR versus pure tone screening analysis resulted in improved performance measures. Conclusions: The present study poses several implications for the clinical implementation of Transient Evoked Otoacoustic Emission screening for entry level school children. Transient Evoked Otoacoustic Emission pass/fail criteria will require revision. The findings of the current investigation offer support to the possible replacement of pure tone screening with Transient Evoked Otoacoustic Emission testing for 6-year-old children. However, they do not suggest the replacement of the pure tone screening plus tympanometry battery. (C) 2001 Elsevier Science Ireland Ltd. All rights reserved.

Expecting dirt but saying dart: The creation of a blend memory

During a naming task, time pressure and a manipulation of the proportion of related prime-target pairs were used to induce subjects to generate an expectation to the prime. On some trials, the presented target was orthographically and generally phonologically similar to the expected tal-get. The expectancy manipulation was barely detectable in the priming data but was clearly evident on a final recognition test. In addition, the recognition data showed that the nearly simultaneous activation of an expectation and sensory information derived from the orthographically and phonologically similar target produced a false memory. It is argued that this represents a blend memory.

Molecular genetics of schizophrenia

1. Schizophrenia is a chronic, disabling brain disease that affects approxmately 1% of the world's population. It is characterized by delusions, hallucinations and formal thought disorder, together with a decline in socio-occupational functioning. While the causes for schizophrenia remain unknown, evidence from family, twin and adoption studies clearly demonstrates that it aggregates in families, with this clustering largely attributable to genetic rather than cultural or environmental factors. Identifying the genes involved, however, has proven to be a difficult task because schizophrenia is a complex trait characterized by an imprecise phenotype, the existence of phenocopies and the presence of low disease penetrance, 2. The current working hypothesis for schizophrenia causation is that multiple genes of small to moderate effect confer compounding risk through interactions with each other and with non-genetic risk factors, The same genes may be commonly involved in conferring risk across populations or they may vary in number and strength between different populations. To search for evidence of such genetic loci, both candidate gene and genome-wide linkage studies have been used in clinical cohorts collected from a variety of populations. Collectively, these works provide some evidence for the involvement of a number of specific genes (e.g. the 5-hydroxytryptamine (5-HT) type 2a receptor (5-HT2a) gene and the dopamine D-3 receptor gene) and as yet unidentified factors localized to specific chromosomal regions, including 6p, 6q, 8p, 13q and 22q, These data provide suggestive, but no conclusive, evidence for causative genes. 3. To enable further progress there is a need to: (i) collect fine-grained clinical datasets while searching the schizophrenia phenotype for subgroups or dimensions that may provide a more direct route to causative genes; and (ii) integrate recent refinements in molecular genetic technology, including modern composite marker maps, DNA expression assays and relevant animal models, while using the latest analytical techniques to extract maximum information in order to help distinguish a true result from a false-positive finding.

Theory of mind and peer acceptance in preschool children

Two studies tested the hypothesis that preschool children's theory of mind ability is related to their levels of peer acceptance. In Study 1, 78 children between the ages of 4 and 6 provided peer nominations that allowed determination of social preference and social impact scores, and classification in one of five peer status groups (following Coie & Dodge, 1983). Children were also tested on five different theory of mind tasks. The results showed that theory of mind scores were significantly related to social preference scores in a subsample of children who were over 5 years old. Further, popular children were found to score higher on theory of mind tasks than children classified as rejected. Study 2 replicated and extended the first study with a new sample of 87 4- to 6-year-old children. Study 2 included measures of peer acceptance, theory of mind ability and verbal intelligence, as well as teacher ratings of prosocial and aggressive behaviours. The results of Study 2 showed that for the total group of children, prosocial behaviour was the best predictor of social preference scores. When the Study 2 sample was split into older and younger children, theory of mind ability was found to be the best predictor of social preference scores for the older children (over age 5), while aggressive and prosocial behaviours were the best predictors of peer acceptance in the younger children. Overall, the pattern of results suggests that the impact of theory of mind ability on peer acceptance is modest but increases with children's age.

Zygosity Diagnosis in the Absence of Genotypic Data: An Approach Using Latent Class Analysis

For zygosity diagnosis in the absence of genotypic data, or in the recruitment phase of a twin study where only single twins from same-sex pairs are being screened, or to provide a test for sample duplication leading to the false identification of a dizygotic pair as monozygotic, the appropriate analysis of respondents' answers to questions about zygosity is critical. Using data from a young adult Australian twin cohort (N = 2094 complete pairs and 519 singleton twins from same-sex pairs with complete responses to all zygosity items), we show that application of latent class analysis (LCA), fitting a 2-class model, yields results that show good concordance with traditional methods of zygosity diagnosis, but with certain important advantages. These include the ability, in many cases, to assign zygosity with specified probability on the basis of responses of a single informant (advantageous when one zygosity type is being oversampled); and the ability to quantify the probability of misassignment of zygosity, allowing prioritization of cases for genotyping as well as identification of cases of probable laboratory error. Out of 242 twins (from 121 like-sex pairs) where genotypic data were available for zygosity confirmation, only a single case was identified of incorrect zygosity assignment by the latent class algorithm. Zygosity assignment for that single case was identified by the LCA as uncertain (probability of being a monozygotic twin only 76%), and the co-twin's responses clearly identified the pair as dizygotic (probability of being dizygotic 100%). In the absence of genotypic data, or as a safeguard against sample duplication, application of LCA for zygosity assignment or confirmation is strongly recommended.

Parathyroid hormone venous sampling prior to reoperation for primary hyperparathyroidism

Background: The surgical cure rate for primary hyperparathyroidism is greater than 95%. For those who have recurrent or persistent disease, preoperative localization improves reoperation success rates. Selective parathyroid venous sampling (SPVS) for intact parathyroid hormone is particularly useful when non-invasive localization techniques are negative or inconclusive. Methods: We present all known cases (n = 13) between 1994 and 2002 who had venous sampling for localization at our institution prior to reoperation for recurrent or persistent primary hyperparathyroidism. Comparison was made with non-invasive localization procedures. Results of invasive and non-invasive localization were correlated with surgical findings. Results: Of the nine reoperated cases, eight had positive correlations between SPVS and operative findings and histopathology. SPVS did not reveal the parathyroid hormone source in one case with negative non-invasive localization procedures. Comparisons between SPVS, computerized tomography (CT), and parathyroid scintigraphy (MIBI) as expressed in terms of true positive (TP), false positive (FP) and false negative (FN) were: SPVS - TP 88.8%, FP 0%, FN 11.1%; CT - TP 22.2%, FP 22.2%, FN 55.5%; and MIBI - TP 33.3%, FP 0%, FN 66.6%. At least seven of the nine operated cases have been cured; another remained normocalcaemic 2 weeks after subtotal parathyroidectomy. Conclusion: In our institution SPVS has proven to be a valuable tool in cases with recurrent or persistent primary hyperparathyroidism and negative non-invasive localization procedures.

Opening windows into the mind: mothers' preferences for mental state explanations and children's theory of mind

A new questionnaire, the Maternal Mental State Input Inventory (MMSII) was created to measure mothers' preferences for introducing and elaborating on mental states in conversation with their young children. In two studies, the questionnaire was given to mothers of young children, and the children's theory of mind (ToM) development was assessed with standard tasks. In both studies, the questionnaire exhibited good internal reliability, and significant correlations emerged between mothers' self-reported preferences for elaborated, explanatory talk about the mental states and children's theory of mind performance. Further, mothers' conversational preferences, as measured by the MMSII, were the best predictors of children's theory of mind development when relevant control variables were included in the analyses. These results converge with naturalistic observational research that has demonstrated links between mothers' conversational styles and their children's theory of mind. They go further in suggesting that mothers' tendencies toward elaborated, explanatory talk about a range of mental states is particularly beneficial to children's theory of mind development. (C) 2003 Elsevier Inc. All rights reserved.

Avaliação da qualidade do leite e caracterização de laticínios do estado do Espírito Santo

O leite é um alimento de grande importância na alimentação humana e amplamente consumido. Desta forma, justifica-se o estudo de suas características e a avaliação de procedimentos higiênicos durante toda a sua cadeia produtiva, desde a ordenha até o seu processamento. O objetivo do trabalho foi caracterizar laticínios localizados no estado do Espírito Santo, bem como avaliar as características de qualidade do leite cru e do leite pasteurizado de quatro estabelecimentos. O estudo foi dividido em quatro etapas: 1) seleção de dois laticínios com Selo de Inspeção Federal (SIF) e dois laticínios com Selo de Inspeção Estadual (SIE); 2) Elaboração de questionário para coleta de dados; 3) coleta de amostras de leite cru refrigerado e leite pasteurizado nos laticínios selecionados e avaliação da qualidade da matéria-prima e; 4) caracterização dos quatro laticínios e avaliação das condições higiênico-sanitárias dos estabelecimentos (aplicação questionário elaborado e da Lista de Verificação de Boas Práticas de Fabricação - check-list – presente na RDC nº 275 / 2002 da Anvisa).Os resultados obtidos com as análises de composição centesimal, acidez titulável, pH e Contagem de Células Somáticas (CCS) das amostras dos laticínios SIF 1, SIF 2, SIE 1 e SIE 2 indicaram conformidade com o padrão exigido pela Instrução Normativa nº 62/2011 do MAPA. Com relação ao teste do alizarol, todas as amostras analisadas apresentaram coloração parda avermelhada sem coagulação, indicando conformidade com a exigência da legislação. Para o teste de detecção de antibiótico da classe β-lactâmicos, todas as amostras de leite dos quatro laticínios analisadas nas três coletas tiveram ausência pelo método utilizado. Em uma das amostras coletadas da indústria SIF 1 foi verificada a presença da enzima fosfatase alcalina em leite pasteurizado, indicando que o tratamento térmico não foi adequado e que, portanto, poderia haver presença de microrganismos patogênicos na amostra, ou que a enzima se renaturou, apresentando um resultado falso positivo para o teste. Além disso, foi verificado que duas amostras de leite coletadas do laticínio SIE 1 apresentaram ausência da enzima lactoperoxidase,O leite é um alimento de grande importância na alimentação humana e amplamente consumido. Desta forma, justifica-se o estudo de suas características e a avaliação de procedimentos higiênicos durante toda a sua cadeia produtiva, desde a ordenha até o seu processamento. O objetivo do trabalho foi caracterizar laticínios localizados no estado do Espírito Santo, bem como avaliar as características de qualidade do leite cru e do leite pasteurizado de quatro estabelecimentos. O estudo foi dividido em quatro etapas: 1) seleção de dois laticínios com Selo de Inspeção Federal (SIF) e dois laticínios com Selo de Inspeção Estadual (SIE); 2) Elaboração de questionário para coleta de dados; 3) coleta de amostras de leite cru refrigerado e leite pasteurizado nos laticínios selecionados e avaliação da qualidade da matéria-prima e; 4) caracterização dos quatro laticínios e avaliação das condições higiênico-sanitárias dos estabelecimentos (aplicação questionário elaborado e da Lista de Verificação de Boas Práticas de Fabricação - check-list – presente na RDC nº 275 / 2002 da Anvisa).Os resultados obtidos com as análises de composição centesimal, acidez titulável, pH e Contagem de Células Somáticas (CCS) das amostras dos laticínios SIF 1, SIF 2, SIE 1 e SIE 2 indicaram conformidade com o padrão exigido pela Instrução Normativa nº 62/2011 do MAPA. Com relação ao teste do alizarol, todas as amostras analisadas apresentaram coloração parda avermelhada sem coagulação, indicando conformidade com a exigência da legislação. Para o teste de detecção de antibiótico da classe β-lactâmicos, todas as amostras de leite dos quatro laticínios analisadas nas três coletas tiveram ausência pelo método utilizado. Em uma das amostras coletadas da indústria SIF 1 foi verificada a presença da enzima fosfatase alcalina em leite pasteurizado, indicando que o tratamento térmico não foi adequado e que, portanto, poderia haver presença de microrganismos patogênicos na amostra, ou que a enzima se renaturou, apresentando um resultado falso positivo para o teste. Além disso, foi verificado que duas amostras de leite coletadas do laticínio SIE 1 apresentaram ausência da enzima lactoperoxidase,O leite é um alimento de grande importância na alimentação humana e amplamente consumido. Desta forma, justifica-se o estudo de suas características e a avaliação de procedimentos higiênicos durante toda a sua cadeia produtiva, desde a ordenha até o seu processamento. O objetivo do trabalho foi caracterizar laticínios localizados no estado do Espírito Santo, bem como avaliar as características de qualidade do leite cru e do leite pasteurizado de quatro estabelecimentos. O estudo foi dividido em quatro etapas: 1) seleção de dois laticínios com Selo de Inspeção Federal (SIF) e dois laticínios com Selo de Inspeção Estadual (SIE); 2) Elaboração de questionário para coleta de dados; 3) coleta de amostras de leite cru refrigerado e leite pasteurizado nos laticínios selecionados e avaliação da qualidade da matéria-prima e; 4) caracterização dos quatro laticínios e avaliação das condições higiênico-sanitárias dos estabelecimentos (aplicação questionário elaborado e da Lista de Verificação de Boas Práticas de Fabricação - check-list – presente na RDC nº 275 / 2002 da Anvisa).Os resultados obtidos com as análises de composição centesimal, acidez titulável, pH e Contagem de Células Somáticas (CCS) das amostras dos laticínios SIF 1, SIF 2, SIE 1 e SIE 2 indicaram conformidade com o padrão exigido pela Instrução Normativa nº 62/2011 do MAPA. Com relação ao teste do alizarol, todas as amostras analisadas apresentaram coloração parda avermelhada sem coagulação, indicando conformidade com a exigência da legislação. Para o teste de detecção de antibiótico da classe β-lactâmicos, todas as amostras de leite dos quatro laticínios analisadas nas três coletas tiveram ausência pelo método utilizado. Em uma das amostras coletadas da indústria SIF 1 foi verificada a presença da enzima fosfatase alcalina em leite pasteurizado, indicando que o tratamento térmico não foi adequado e que, portanto, poderia haver presença de microrganismos patogênicos na amostra, ou que a enzima se renaturou, apresentando um resultado falso positivo para o teste. Além disso, foi verificado que duas amostras de leite coletadas do laticínio SIE 1 apresentaram ausência da enzima lactoperoxidase,indicando a sua desnaturação devido à superpasteurização do leite. Para as análises microbiológicas de contagem bacteriana total e bactérias psicrotróficas, foi verificado uma contagem acima do estabelecido pela legislação. Além disso, os maiores valores médios de Contagem Bacteriana Total (CBT), contagem de microrganismos psicrotróficos e coliformes totais nas amostras de leite cru refrigerado foram verificados entre os laticínios com SIF, podendo ter como causa o uso de tanques comunitários pelos produtores, tempo de transporte para coleta de leite maior do que a média dos laticínios com SIE, a falta de adoção das Boas Práticas de Ordenha e o maior volume de leite coletado de diferentes produtores. Com relação à CBT e à contagem de coliformes totais em leite pasteurizado, os maiores valores médios foram verificados também nos laticínios SIF 1 e SIF 2. Os laticínios que apresentaram maior porcentagem de adequação aos requisitos das BPF foram os laticínios SIF 1 (87,82 %) e SIF 2 (80,66 %), os quais já possuíam os POP’s (Procedimento Operacional Padronizado), CIP (Controle Integrado de Pragas) e BPF (Boas Práticas de Fabricação) implantados ou em fase final de implantação. A análise dos resultados das análises microbiológicas, da aplicação do check-list e da aplicação do questionário permitiu a conclusão de que as empresas que possuíam SIF, apesar de apresentarem uma maior porcentagem de adequação aos requisitos de boas práticas de fabricação, possuíam uma qualidade da matéria-prima menor do que as indústrias com SIE. A partir dos resultados obtidos, pode-se concluir que o estudo de laticínios no estado do Espírito Santo possibilitou o conhecimento do setor e de seus problemas, contribuindo para o emprego de ações de melhoria e prevenção de futuros problemas.

Identificação Química em Nível Molecular de Amostras de Maconha por ESI-FT-ICR MS

mais consumida no país, e proscrita pela Lei n° 11.343 de 23 de agosto de 2006 (chamada de “nova lei de droga”), onde todos os isômeros, sais, éteres e ésteres do ∆9-Tetrahidrocannabinol (THC), princípio ativo, foram proscritos. O método utilizado pela Polícia Civil do Estado do Espírito Santo para a identificação de cannabinóides é o teste colorimétrico, por meio de solução básica de Salt Fast Blue B, o qual apresenta resultados falsos negativos e falsos positivos. A técnica de espectrometria de massas de altíssima resolução e exatidão de massas (ESI(-)FTICR MS), permite detectar os principais cannabinóides na forma de molécula desprotonada, íon [M-H]-. Alguns íons que podem ser identificados são: [CBN - H]- de m/z 309 (CBN = cannabinol); [THC - H]- de m/z 313 (THC = tetrahidrocannabinol) e [CBD - H]- de m/z 313; [CBC - H]- de m/z 327 (CBC = cannabicromeno); [CBEA - H]- de m/z 345 (CBEA = ácido cannabielsóico); [CBNA - H]- de m/z 353 (CBNA = ácido cannabinólico); [THCA - H]- de m/z 357 (THCA = ácido tetrahidrocannabinólico); [8α, 11-Bis-hydroxy-∆9-THC-A - H]- de m/z 389); [∆9-THCA +C2H2O - H]- de m/z 357; e dímeros com m/z de 637, 653, 673, 681, 685 e 717. Foram encontrados adulterantes identificados como [M + N + H]+ : 491; [2M + N + H]+ : 819 e [3M + N + H]+ : 1147, onde M = OTHC (328Da C21H28O3) e N = Nicotina (162Da C10H14N2), além de lidocaína e cocaína. Ainda foram identificados alguns noncannabinóides como Cannflavino A e B e ácidos graxos como palmítico, oleico, linolênico e gama-linolênico nos extratos de sementes de Cannabis. Este estudo tem o objetivo de identificar o perfil químico de amostras de maconha, apreendidas pela Polícia Civil do Estado do Espírito Santo, por ESI(±)-FT-ICR MS.

Application of Gage R&R methodology for improving the training and evaluation of automatic optical inspection machine operators

The current level of demand by customers in the electronics industry requires the production of parts with an extremely high level of reliability and quality to ensure complete confidence on the end customer. Automatic Optical Inspection (AOI) machines have an important role in the monitoring and detection of errors during the manufacturing process for printed circuit boards. These machines present images of products with probable assembly mistakes to an operator and him decide whether the product has a real defect or if in turn this was an automated false detection. Operator training is an important aspect for obtaining a lower rate of evaluation failure by the operator and consequently a lower rate of actual defects that slip through to the following processes. The Gage R&R methodology for attributes is part of a Six Sigma strategy to examine the repeatability and reproducibility of an evaluation system, thus giving important feedback on the suitability of each operator in classifying defects. This methodology was already applied in several industry sectors and services at different processes, with excellent results in the evaluation of subjective parameters. An application for training operators of AOI machines was developed, in order to be able to check their fitness and improve future evaluation performance. This application will provide a better understanding of the specific training needs for each operator, and also to accompany the evolution of the training program for new components which in turn present additional new difficulties for the operator evaluation. The use of this application will contribute to reduce the number of defects misclassified by the operators that are passed on to the following steps in the productive process. This defect reduction will also contribute to the continuous improvement of the operator evaluation performance, which is seen as a quality management goal.

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.