Code of ethics

Top PDF Code of ethics:

Disertación sobre la Estructura Dogmática del “Code of Ethics for Professional Accountants” de la International Federation of Accountants (IFAC) en el contexto Colombiano

Disertación sobre la Estructura Dogmática del “Code of Ethics for Professional Accountants” de la International Federation of Accountants (IFAC) en el contexto Colombiano

In this paper seeks understanding and discussion of the five (5) guiding principles issued by the IFAC for regulating professional accountant (in Colombia: Public Accountant): “integrity, objectivity, professional com- petence and duecare, Confidentiality, professional behavior “which must regulate potentially CPA activity in Colombia since the Code of Ethics for Professional Accountants. This article gives an overview, review and de- bate on the form and substance of ethical regulation dogmatic standardi- zed by the International Ethics Standards Board of Accountants (IESBA) in the Code of Ethics for Professional Accountants, in the edition of the year (2010) whose force is set to the first (1) January 2011 and is potentia- lly ready for Colombia adoption, adaptation and / or harmonization made by the legislature in its delegated powers and regulatory Act 1314 of 2009, which seeks to homogenization of international standards for accounting, auditing and accounting.

24 Lee mas

Code of Ethics for Museums

Code of Ethics for Museums

Exercising judgement is required not only in assessing alternative courses of action but also in determining the extent of your responsibility as an individual. All those who work for or govern museums should endeavour, in their particular role, as far as it is within their power to do so, to ensure that the principles of the Code of Ethics for Museums are upheld in their institution or practice. Sometimes responsibilities lie very directly with individuals. It is, for example, the particular responsibility of event organisers to refer to 6.5 and to ensure that they ‘Pay due regard to safeguarding collections and the public’s right of access whenever museum premises are used for functions.’

24 Lee mas

Code of Ethics for Museums (ICOM)

Code of Ethics for Museums (ICOM)

The ICOM Code of Ethics for Museums provides a means of professional self-regulation in a key area of public provision where legislation at a national level is variable and far from consistent. It sets minimum standards of conduct and performance to which muse- um professional staff throughout the world may reasonably aspire as well as providing a statement of reasonable public expectation from the museum profession. ICOM issued its Ethics of Acquisition in 1970 and the full Code of Professional Ethics in 1986. The present edition – and its interim document of 2001 – owe much to that early work. The major work of revision and restructuring, however, fell on the members of the Ethics Committee. Their contribution in meetings – both actual and electronic – including their determination to meet both target and schedule is gratefully acknowl- edged. Their names are listed for reference.

15 Lee mas

Evaluation of constructs to integrate a legislative code of ethics in México

Evaluation of constructs to integrate a legislative code of ethics in México

One of the meat products widely accepted by society is the ham, as it is easy to prepare and consume, besides having a considerable shelf life (1). Thus, the ham is defined as a food product made cuts defined animal species found fit for human consumption. In its development, the product is subjected to various processes such as healing, where are added, for dry or wet, salts such as sodium chloride (NaCl), nitrites, nitrates and other food additives, in order to preserve the quality sanitary product (2). Sodium chloride plays a role in the functionality and sensory properties microbiological stability of these products; improves the binding characteristics of water and fat, which contribute to the formation of stable gel structure within the meat products; also acts as a preservative by reducing water activity, reducing microbial growth; Finally, the salty taste perception improves the taste of meat is an important acceptability (3) factor. Moreover, nitrite salts used in sausages have an inhibitory effect on the growth of Listeria monocytogenes (4) also is a potent inhibitor of microorganisms such as Clostridium species. Added to this, nitrite salts are effective in the development of the product color, stability against oxidation of lipids, producing flavor and texture enrichment (5).

94 Lee mas

Estudio comparado y traductológico inglés/español de códigos y normas: el caso deThe New York Times Company, Code of Ethics for Directors (effective June 19, 2003)

Estudio comparado y traductológico inglés/español de códigos y normas: el caso deThe New York Times Company, Code of Ethics for Directors (effective June 19, 2003)

Esto quiere decir que el traductor no solo se acerca al texto para comprenderlo sino también para hacerlo comprender: “los traductores no se limitan a la mera traducción de palabras; la actividad traductora tiene que explorar situaciones que constituyen una intensa interacción de fenómenos lingüísticos, psicológicos, antropológicos y culturales” (Álvarez Calleja, 1995: 9). Esto implica un acercamiento interdisciplinar a la traducción jurídica: el traductor necesita de un conocimiento pasivo de la lengua especializada del Derecho que solo puede venir de una comparación objetiva de las sociedades y de las culturas a través de lo siglos. La conciencia de los problemas implicados a la hora de traducir y la búsqueda de un método para la aportación de soluciones hacen hoy de la traducción una disciplina a todos los efectos: “What distinguishes the modern science of translation from previous considerations of translation theory is its interest in knowledge of methodology and its keener awareness of the problems involved” (Wilss 1982 citado en Álvarez Calleja, 1995: 8).

61 Lee mas

The Ethics of St  Thomas Aquinas

The Ethics of St Thomas Aquinas

Few questions have been so hotly debated by moral philosophers over the past 50 years as that concerning the criteria which determine the morality of our actions. According to a widespread trend among modern authors, our actions as such lie outside the moral order proper —they are pre-moral— and only our intentions and/or the resulting effects determine whether the actions must be considered good or bad. Thus the intention on the one hand, the weighing of the effects (proportionalism) and the evaluation of the consequences (consequentialism) on the other are claimed to determine the morality of our actions. It would seem that those who advance these positions are influenced by utilitarianism, a way of looking at things from the point of view of their usefulness. In our modern culture, in which people resort all the time to technological applications, a utilitarian approach is almost a matter of course. But technological applications are no

25 Lee mas

Sociobiology and the origins of ethics

Sociobiology and the origins of ethics

Political economics start from the perspective that human nature is selfish and inclined toward trade as a form of satisfying its needs, which are always quantitative. Sociobiology takes this thesis as its own, examines it scientifically while trying to reinforce its validity, and upon doing so, validates the recognition of quantitative needs and its increase as primary criteria. Human experience remains a prisoner to such needs and to the alienation they produce. Sociobiological ethics will collaborate in organiz- ing the regulating principles of these kinds of necessities, seen as freedom, and in organizing the means, thought of as an end. The instinct of survival, the root of these regulations, is transformed into the heart of culture and values. However, altruism in human beings (which for sociobiologists is supposed to be originated by a survival instinct) is neither an inevitable nor an irresistible attitude, since it can be avoided. That is, is not a compulsion. From there the failure of the assertion that it is a genetically determined behavior (Woolock 1999, p. 288).

25 Lee mas

‘The Inner Geography of Home’: the ecofeminist ethics of Daphne Marlatt’s Taken

‘The Inner Geography of Home’: the ecofeminist ethics of Daphne Marlatt’s Taken

The Asian narrative, told by Suzanne in the third person, is set in Penang, Singapore and Melbourne (and only indirectly in England, where Suzanne’s grandfather lives) in the 1930s and 1940s, and offers Suzanne’s own uncertain reconstruction of her mother’s life during those times: «The words i’ve heard, the phrases i seem to remember, part of a background that shaped me, take on a glow of meaning i never sensed» (29-30). The direction of the love relationship between Suzanne’s mother and father, Esme and Charles, is here inverse; that is, their separation, forced by the outbreak of World War II in Asia, is followed by their reunion at the end. Invariably described in social rather than physical or emotional terms, the nature of this heterosexual love story is also markedly different from the lesbian relationship. And so is the characters’ approach to the land they live in tied to the social rituals of colonial life in the Straits Settlements and completely devoid of physical attachment. In fact, it is the complex social structure of colonial life that determines their precarious sense of belonging, and that is especially seen in the description of women’s lives there, «[i]dentifying not so much with the place or its people as with a circle of friends transplanted, like them, floating tendrils through each others’ lives in gossip, Residency balls, The Straits Times, curry tiffin at the Club» (25). The notion of home is inextricably complicated by the colonial contradictions and appears thus linked to fiction, desire, nostalgia for that which never was, a non-place:

19 Lee mas

Journal of Business Ethics: Un estudi bibliomètric

Journal of Business Ethics: Un estudi bibliomètric

28 aquesta institució es trobaria en una situació molt més baixa en el rànquing. Si en el rànquing l’indicador dominant fos les cites per document, la institució líder seria la University of Mississippi; en canvi al nostre rànquing, es troba en la quinta posició. A pesar de que la institució líder pertany al Canadà, la gran majoria d’institucions dins els rànquing pertanyen als Estats Units. El segon país amb més institucions és Canadà, seguit per Xina. Malgrat Xina tingui més presència que països com Espanya, Espanya es troba en el rànquing en posicions més elevades (una de elles, entre les 5 millors). Amb el mateix nombre d’institucions en el rànquing que Espanya, trobem Austràlia i Regne Unit. Altres països amb cabuda dins el rànquing son: Dinamarca, Bèlgica, Noruega, França i els Països Baixos. Del rànquing, 12 institucions també les trobem en el rànquing de la ARWU entre les 100 millors, i 11 les trobem en el rànquing de la QS. Si augmentem el nombre a les 500 millors institucions, en el rànquing de la ARWU, trobem 30 institucions, i en el de la QS, 29 institucions. Hi ha 2 universitats que es troben entre les 25 millors tant en el rànquing ARWU com al QS: University of Pennsylvania i University of Michigan, ambdues dels Estats Units, la primera es troba en el lloc 17 de la ARWU i el 18 en la QS; la segona es troba en el lloc 24 de la ARWU i el 23 de la QS. La University of Toronto del Canadà, es troba en el lloc 23 de la ARWU i en el 32 de la QS.

44 Lee mas

http://ww1.microchip.com/downloads/en/DeviceDoc/48-pin-Data-Sheet-megaAVR-0-series-DS40002016B.pdf

http://ww1.microchip.com/downloads/en/DeviceDoc/48-pin-Data-Sheet-megaAVR-0-series-DS40002016B.pdf

The Microchip name and logo, the Microchip logo, AnyRate, AVR, AVR logo, AVR Freaks, BitCloud, chipKIT, chipKIT logo, CryptoMemory, CryptoRF, dsPIC, FlashFlex, flexPWR, Heldo, JukeBlox, KeeLoq, Kleer, LANCheck, LINK MD, maXStylus, maXTouch, MediaLB, megaAVR, MOST, MOST logo, MPLAB, OptoLyzer, PIC, picoPower, PICSTART, PIC32 logo, Prochip Designer, QTouch, SAM-BA, SpyNIC, SST, SST Logo, SuperFlash, tinyAVR, UNI/O, and XMEGA are registered trademarks of Microchip Technology Incorporated in the U.S.A. and other countries.

82 Lee mas

A case of Cryptocurrency Financed Education. The ICO of Code of Talent

A case of Cryptocurrency Financed Education. The ICO of Code of Talent

Technological disruptions always raise issues and debates. Especially when the disruption under consideration concerns the financial world that is constantly under the spotlight because of cyclical scandals and crises. For this reason, it is important to take a look at some of the pros and cons block­ chain yields. In fact, at first glance it might look like a very complicated process for moving money and hence unnecessary. However, if we quickly analyse the traditional methods of payments on a global basis, we notice that every transaction is registered on privately held databases owned by corporate or state entities. These databases are closed, meaning that they are not accessible to the public. Usually, only one institution or entity is in charge of them and this could be a problem. In fact, they are open to fraud and in case they are hit by an attack, they would endanger an entire network. This is not possible with blockchain. Indeed, blockchain records all transac­ tions in digital currency, it does not allow performing repeated payments and it is authenticated by many individuals. Blockchain is also decentral­ ised, which implies that if one party gets hit by an attack, the network would still work.

13 Lee mas

Frameworks for ethics in public health

Frameworks for ethics in public health

Similarly, contractarianism provides the theoretical underpinnings for both egalitarian liberalism and some aspects of deliberative democracy. The main disagreement between these two camps would not be over fundamen- tal values and principles, but over the most effective means to formulate policy and to build support for it in a process of democratic will formation (the democrats prefer actual deliberation over hypothetical deliberation). On the other hand, deliberative democrats and civic republicans (these terms have no relationship whatsoever to the American Democratic and Republican political parties) draw much in common from the insights of communitarianism about the moral and human importance of relationships of friendship and shared commitment, cultural tradition, and a sense of community. Yet they may differ considerably about the importance and the practicality of direct grassroots participation in deliberation and policymaking. The republican tradition has never insisted on direct democracy; indeed it is more characteristic of republicans to look toward governance by elites or experts, tempered perhaps by representative democracy and constitutional and other judicial protections. This is because the goal of civic republicanism is not active participation in shared decisionmaking per se (public citizenship), but rather the preservation of the public morality and a sense of duty and responsibility among private citizens whose behavioral support and restraint are necessary to achieve public goals and to realize the common good.

12 Lee mas

Breathing with the other: ethics and eco socialist perspective in the poetry of Jorge Riechmann

Breathing with the other: ethics and eco socialist perspective in the poetry of Jorge Riechmann

Compassion is one of the primary impulses of his project but his points of departure are empathy and solidarity. Thus, for Riechmann, embracing is one of the foundations of mankind. Embracing involves being aware of vulnerability, respecting the fragility, and living with it, always being preoccupied with the other, for the other— leaving one’s self behind. In fact, Riechmann exalts love, which is life’s impulse: “What matters in life, all that gives meaning and value to it, is love. If there is love, everything else will be extra; if love fails, all else crumbles, vanishes” (Bailar 372). He proclaims love in a broad sense, towards the human and the natural, towards everything alive; and he understands that it is the foundation of all fraternity, a collective project that respects everyone and everything. Therefore, he aspires to extend that feeling, to spread the sense that it generates and to reveal the community that is created, consolidated and strengthened around it. And all this despite, or precisely enhanced because of, the current world situation. In his voice, in the focus of his glance, the tenderness with which he approaches people and nonhuman animals is present. Indeed, one of his basic demands is precisely this ability to understand that tenderness to search for a way to access empathy, and, through it, to build a just world; a social project that breaks through hegemonic ideology and selfish cruelty.

15 Lee mas

Improved constructions of nested code pairs

Improved constructions of nested code pairs

Our exposition follows the presentation in [30, Section IV] and is illustrated with a continued example. This continued example, at the end of the present section, leads to the introduction of a general class of code pairs for which we have a simple description of generator matrices, where we know the codimension, and where we can easily estimate the relative minimum distances and also the higher relative weights (Theorem 16). It is from this class of code pairs we, in the following sections, show how to choose optimal pairs when the codimension is relatively large (Section III), and when it is relatively small (Section IV). Consider a fixed basis B = { ~b 1 , . . . ,~b n } for F n q as a vector space over F q and let I = {1, . . . , n}.

26 Lee mas

Nomadic ethics and thoughtful ethics

Nomadic ethics and thoughtful ethics

It should be noted then that nomadic ethics occur within a monistic ontology that sees subjects as modes of individualization within a common Zoé Flow. Is this kind of ethics questioned and wondering why a body can do in the search for active ways to potentialize itself through experimentation? at this point, the non-individualistic view of the subject as an entity incorporated into its means for it is affective and interrelated, but fundamentally social. The ethical question is to find a balance point, the historical context makes it difficult to detect the thresholds of sustainability to the boundary markers. With regard to the field of susceptibility transformer forces, sensitivity and availability to changes or transformations, in this sense Braidotti (2009), refers to the ability of the subject to withstand vicissitudes without breaking.

16 Lee mas

 

What are the virtues and vices not of business specifically, but of commercial societies? What relationship holds between the virtues and business as an institution, or management as a profession? What virtues are relevant to understanding stakeholder relationships or worker participation in corporate governance?

8 Lee mas

Diario de Practicas. Fundamentos de Fisioterapia. Edición en Español e Inglés

Diario de Practicas. Fundamentos de Fisioterapia. Edición en Español e Inglés

A clinical interview is a process in which the physiotherapist converses with the patient to collect quality information at the biological, psychological, and social levels. This information will help the physiotherapist establish a more precise diagnosis and the subsequent therapeutic goals (Montull-Morer, 2016). To ensure the proper development of the clinical interview, the physiotherapist should conduct adequate active listening. Informing and motivating the patient are two very important points to reduce uncertainties about the ailment for which he attends the physiotherapy consultation. The patient should be immersed in their entire treatment process, so they should be involved during the interview. If the patient feels part of their recovery process, this will favor their expectations along with their adherence to treatment.

38 Lee mas

Is it acceptable for a psychologist to break a young client’s confidentiality? Comparing Latin American (Chilean) and Western European (French) viewpoints

Is it acceptable for a psychologist to break a young client’s confidentiality? Comparing Latin American (Chilean) and Western European (French) viewpoints

circumstances had an effect on psychologists’ decision about confidentiality. Isaacs and Stone (1999) examined the way a sample of 637 US school counselors handled confidentiality when working with students. Counselors were instruct- ed to rate the extent to which they considered, in each scenario, that breaking confidentiality was appropriate. Two aspects of the situations had an impact on their willingness to break confiden- tiality; (a) the perceived level of dangerousness of the behavior and (b) the young client’s age. Isaacs and Stone (2001) expanded the same kind of survey to US mental health counselors (N = 608) and replicated their previous findings. Not surprisingly, in cases of tobacco smoking or shop- lifting, only about 10% of counselors considered it appropriate to break confidentiality, but about 60% considered it appropriate to break confi- dentiality in the case of an adolescent’s regular use of crack cocaine. Stone and Isaacs (2003) compared US school counselors’ views regarding confidentiality before and after the tragic shoot- ings at Columbine High School in April 1999. Counselors’ willingness to break confidentiality was lower after the shootings than before them, which can be explained by counselors’ belief that stricter respect for confidentiality on their part would make troubled students more willing to disclose their psychological problems.

14 Lee mas

CO-Minor-IN/QUEST: Improving Interpreter-Medieted Pre-Trial Interviews with Minors

CO-Minor-IN/QUEST: Improving Interpreter-Medieted Pre-Trial Interviews with Minors

KU Leuven, campus Antwerp. The training programme – which still exists – is the result of close collaboration between legal actors in Ant- werp, i.e. the Court of First Instance (Rechtbank van Eerste Aanleg/Tribunal de Première Instance i.e. a trial court of original or primary jurisdic- tion), the Antwerp bar association, the Antwerp police and (at that time) Lessius University College, now KU Leuven, Campus Antwerp. Its main aim is not only to train new LIT s, but also LIT s who were already sworn in before 2000. It is one of the few LIT training pro- grammes that exist in Belgium and definitely the only one offering a 150- hour course with entrance and final exams as evaluation tools. Finally, it must be stressed that the Antwerp Court is the only court in Belgium/ Flanders that requires a certificate (i.e. the LIT certif- icate of KU Leuven, campus Antwerp) for a candidate to be sworn in. All other courts apply different rules and standards. Without a nation- al register and official standards for inclusion in this register, ad-hoc interpreters can simply offer their «services» to another court. This means that Belgium still has a long way to go when it comes to awareness raising about the importance of using a qualified, professional legal interpreter to guarantee equal access to justice, let alone legal interpreters especially trained in working with children.

20 Lee mas

Professional dentology in teacher training  Report on a training experience

Professional dentology in teacher training Report on a training experience

Therefore, in this discussion we point out firstly that the population whom we wor- ked with in this experience is small and its value in terms of statistical significance is practically null. That is not, altogether, the objective of this article. Its goal is merely to demonstrate a pedagogical experience and to analyse qualitatively the material obtained through the evaluation performed by the participants of its training effects as perceived by them. If we envisage it under this qualitative perspective, and if we focus our atten- tion on the students’ discourse, we find that it supplies an ample scope to explore the at- tribution of meaning by the learners to their experience and praxis. Besides, that meaning is decisive for undergoing other experiences of the same kind, allowing the verification of how it worked and which personal intervention abilities it was found to have.

23 Lee mas

Show all 10000 documents...