919 resultados para Accountants -- Professional ethics
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Annual Report, Agency Performance Plan Iowa Ethics and Campaign Disclosure Board
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A prolonged confrontation between Yahoo! Inc. and French anti-racismactivists who ask for the removal of Nazi items from auction sitesas well as restricted access to neo-Nazis sites is analyzed. We presentthe case and its development up to the decision of Yahoo! Inc. to removethe items from yahoo.com following a French court s verdict against thefirm. Using a business ethics approach, we distinguish the legal,technical, philosophical and managerial issues involved in the case andtheir management by Yahoo! We conclude on the difficulty of governingrelations with society from corporate and legal affairs departments atthe headquarters level, and on the clash of two visions over theregulation of social freedom.
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OBJECTIVES: To identify factors associated with discrepant outcome reporting in randomized drug trials. STUDY DESIGN AND SETTING: Cohort study of protocols submitted to a Swiss ethics committee 1988-1998: 227 protocols and amendments were compared with 333 matching articles published during 1990-2008. Discrepant reporting was defined as addition, omission, or reclassification of outcomes. RESULTS: Overall, 870 of 2,966 unique outcomes were reported discrepantly (29.3%). Among protocol-defined primary outcomes, 6.9% were not reported (19 of 274), whereas 10.4% of reported outcomes (30 of 288) were not defined in the protocol. Corresponding percentages for secondary outcomes were 19.0% (284 of 1,495) and 14.1% (334 of 2,375). Discrepant reporting was more likely if P values were <0.05 compared with P ≥ 0.05 [adjusted odds ratio (aOR): 1.38; 95% confidence interval (CI): 1.07, 1.78], more likely for efficacy compared with harm outcomes (aOR: 2.99; 95% CI: 2.08, 4.30) and more likely for composite than for single outcomes (aOR: 1.48; 95% CI: 1.00, 2.20). Cardiology (aOR: 2.34; 95% CI: 1.44, 3.79) and infectious diseases (aOR: 1.77; 95% CI: 1.01, 3.13) had more discrepancies compared with all specialties combined. CONCLUSION: Discrepant reporting was associated with statistical significance of results, type of outcome, and specialty area. Trial protocols should be made freely available, and the publications should describe and justify any changes made to protocol-defined outcomes.
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This paper presents findings from a study investigating a firm s ethical practices along the value chain. In so doing we attempt to better understand potential relationships between a firm s ethical stance with its customers and those of its suppliers within a supply chain and identify particular sectoral and cultural influences that might impinge on this. Drawing upon a database comprising of 667 industrial firms from 27 different countries, we found that ethical practices begin with the firm s relationship with its customers, the characteristics of which then influence the ethical stance with the firm s suppliers within the supply chain. Importantly, market structure along with some key cultural characteristics were also found to exert significant influence on the implementation of ethical policies in these firms.
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A growing number of studies have identified cleaners as a group at risk for adverse health effects of the skin and the respiratory tract. Chemical substances present in cleaning products could be responsible for these effects. Currently, only limited information is available about irritant and health hazardous chemical substances found in cleaning products. We hypothesized that chemical substances present in cleaning products are known health hazardous substances that might be involved in adverse health effects of the skin and the respiratory tract. We performed a systematic review of cleaning products used in the Swiss cleaning sector. We surveyed Swiss professional cleaning companies (n = 1476) to identify the most used products (n = 105) for inclusion. Safety data sheets (SDSs) were reviewed and hazardous substances present in cleaning products were tabulated with current European and global harmonized system hazard labels. Professional cleaning products are mixtures of substances (arithmetic mean 3.5 +/- 2.8), and more than 132 different chemical substances were identified in 105 products. The main groups of chemicals were fragrances, glycol ethers, surfactants, solvents; and to a lesser extent, phosphates, salts, detergents, pH-stabilizers, acids, and bases. Up to 75% of products contained irritant (Xi), 64% harmful (Xn) and 28% corrosive (C) labeled substances. Hazards for eyes (59%) and skin (50%), and hazards by ingestion (60%) were the most reported. Cleaning products potentially give rise to simultaneous exposures to different chemical substances. As professional cleaners represent a large workforce, and cleaning products are widely used, it is a major public health issue to better understand these exposures. The list of substances provided in this study contains important information for future occupational exposure assessment studies.
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Sports and journalism ethics: the coverage of 2012 London Olympics in the British, North-American and Spanish press is a research focused on analysing the treatment that the quality press of three countries (United Kingdom, United States of America and Spain) will carry out in the London Olympic Games. Through a solid methodological approach based on the combination of the qualitative content analysis and qualitative indepth interviews, the investigation will study if the media provide a quality coverage,that is, if they adequate their pieces to the fundamental principles of journalistic deontology (truth, justice, freedom and social responsibility). Furthermore, the research will assess if the selected media comply with the prescriptions established in the ethical codes, stylebooks, newsroom statutes and national and international recommendations about journalism ethics, ranging from each media’s guidelines to key transnational codes established by the UNESCO, the International Federation of Journalists (IFJ) orthe Council of Europe.
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Els alumnes de Psicologia, quan inicien els seus estudis universitaris, sovint tenen una imatge parcial i esbiaixada de l’ampli ventall de possibilitats professionals de què disposa el psicòleg en l’àmbit aplicat. Seria desitjable que aquestes representacions inicials anessin modificant-se al llarg dels estudis per anar-se apropant als perfils existents en la pràctica professional.Els plans d’estudi anteriors a la reforma del Espai Europeu d’Educació Superior difícilment assolien aquest objectiu en l’àmbit de la Psicologia: una llicenciatura estructurada en àrees de coneixement, no sempre directament vinculades a perfils professionals, i poques hores de pràctica en centres aplicats, hi contribuïen clarament. Però les múltiples reformes que planteja la convergència europea a nivell d’estudis superiors, introdueixen un seguit de modificacions importants al respecte que poden resultar avantatjoses: l’increment de les hores de pràctiques tutelades en centres aplicats, tant en els estudis de Grau i com de Màster, així com la clara correspondència entre, d’una banda, els perfils professionals de la Psicologia i, per una altra, els quatre Màsters que s’ofereixen a Espanya, en són alguns exemples. El present article analitza, no només el curs de la reforma de la titulació de Psicologia en l’estat espanyol en relació als àmbits de pràctica professional, si no que també recull els que es contemplen en el marc universitari de la convergència europea, partint de la directrius de l’interessant projecte EuroPsy (European Diploma of Psychology).Finalment, es reflexiona sobre les àrees de pràctica professional envers les àrees d’especialització en Psicologia, així com de les òptimes perspectives de creixement que presenta la professió en un futur immediat
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En aquest article es presenta el relat de les històries personals de deu joves geògrafs i geògrafes centrades en la seva formació acadèmica i en les respectives experiències i trajectòries en el món laboral. No pretén ser una mostra representativa de l’actual panorama professional al nostre país, sinó, tan sols, fer arribar al lector deu trajectòries individuals que tenen com a fil conductor l’intent d’assolir l’exercici professional i estable de la geografia
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Despite increasing numbers of women attaining higher level academic degrees, gender disparities remain among higher education and among university faculties. Some have posited that this may stem from inadequate academic identity development of women at the doctoral level. While existing gender differences may stem from multiple and variable origins, mentoring has been proposed as a viable means to promote academic identity development and address these gender gaps. This study used a qualitative, narrative case study design to evaluate "StartingDoc" a structured mentoring program launched among Swiss Universities aimed at promoting networking and academic identity development among female doctoral students. Herein we describe the 9 emergent themes which arose from the small-group mentoring program and suggest that such an approach is both feasible and beneficial for young female academics. Further work is needed to elucidate the most effective strategies for developing and retaining women in academia.
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These Facts sheets have been developed to provide a multitude of information about executive branch agencies/departments on a single sheet of paper. The Facts provides general information, contact information, workforce data, leave & benefits information, and affirmative action data. This is the most recent update of information for the fiscal year 2007.
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These Facts sheets have been developed to provide a multitude of information about executive branch agencies/departments on a single sheet of paper. The Facts provides general information, contact information, workforce data, leave & benefits information, and affirmative action data. This is the most recent update of information for the fiscal year 2007.
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These Facts sheets have been developed to provide a multitude of information about executive branch agencies/departments on a single sheet of paper. The Facts provides general information, contact information, workforce data, leave & benefits information, and affirmative action data. This is the most recent update of information for the fiscal year 2007.
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El PFC tracte de la implementació d'un web de serveis informàtics basat en software de codi obert i per tal de emprendre-ho i tirar endavant com a negoci, s'ha dut a terme un estudi de les tecnologies i un pla d'empresa, mirant de treu-re la màxima rendibilitat al web.Els serveis escollits com a model de negoci són bàsicament quatre: el disseny web, el disseny de webs e-commerce o tendes virtuals, la implementació de gestors de recursos d'empresa coneguts com ERP (de l'anglès Enterprise Resources Planning), i la implementació de gestors de relacions amb els clients coneguts com CRM (de l'anglès Customer Relationship Management).El primer capítol es una introducció, el segon capítol tracta de el software lliure, que és, quins models de negoci aporta i els tipus de llicència existents, el tercer capítol es un pla d'empresa on es detalla els serveis que oferirem i com ho gestionarem, el quart capítol tracta de les tecnologies utilitzades i el per que, i finalment unes conclusions.La web, netsolucion.com, que s'ha dissenyat amb Wordpress, implica no tan sols el haver d'estudiar i d'aprendre aquesta plataforma sinó també totes les que s'ofereixen com a serveis, que son:Gestor de Bases de Dades MySQL i PHP per al disseny web, Prestashop per al disseny de tendes virtuals, OpenERP per a la implementació dels gestors de recursos de empresa (ERP's) i els gestors de relacions amb els clients (CRM's).