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Wyświetlanie 1-10 z 34
Tytuł:
Idea Kodeksu Zawodowej Etyki w Rachunkowości by Accounting Association in Poland
The Idea of Professional Ethics Code in Accounting Recommended by Accounting Association in Poland
Autorzy:
Żuraw, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/20311474.pdf
Data publikacji:
2012
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
ethical code
accountancy
enterprises
Opis:
Professional Ethics Code in Accounting constitutes a set of principles and values of everyday conduct of people whose work is connected with accounting. Accounting is an information system of enterprises, so it forms the basis of reliable management. Therefore information generated by accounting must be credible. Otherwise, the managing process would be based on false reports, which in consequence could lead to a fall of an economic subject, or it would at least cause the loss of clients, cooperators and associates` trust. Accounting Association in Poland as an organization with more than one hundred years` tradition for people connected with enterprise accounting out of concern for reliability and fairness of carried out and registered economic transactions, recommended the first in Poland ethics code directed to accountants as a professional group. Professional Ethics Code in Accounting is a set of norms which aim is to help people connected with accounting solve ethical dilemmas appearing in their job. It can be said that this code is, so to speak, an answer to unfair accusations formulated against accountants being (in some people`s opinion) a group of “criminals in white collars”. It is obvious that there are different people with different characters in each society. Pathologies were and will be present everywhere. Accountants` environment is not free of them, which is proved by accounting scandals in Poland and abroad (for example the case of Enron company in the United States). In order to avoid generalizing, it must be underlined that among the ones connected with accounting, there are a lot of honest people caring about the company`s good name.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2012, 15; 121-130
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Kodeks etyczny samorządu zawodowego. Gwarancja bezpieczeństwa czy pułapka łatwowierności?
Ethical Code of Professional Association. Security Guarantee or the Credulity Trap?
Autorzy:
Rotengruber, Przemysław
Powiązania:
https://bibliotekanauki.pl/articles/965097.pdf
Data publikacji:
2015-02
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
ethical code
professional association
promises
guarantees
Opis:
Representatives of business ethics examine the economic challenges of our time. They believe that in the use of ethics they are able to keep under control this sphere of human activity. Alas, this attempt meets the following obstacle. This ethical claim does not work as an objective criterion for measuring good vs evil as long as it is not supported by epistemological evidence (on its validity). Therefore business ethicists focus their attention on the codes of ethics which they see as the expected solution to the problem. A code of ethics is drawn up by an economic organisation which – in this way – declares its acceptance. Meanwhile, this declaration leads to the question of how to sift the ethical guarantees from empty promises? Can the social addressee of an ethical code trust its author? This doubt relates in particular to professional associations. Having a legal prerogative they are expected to recognize their fiduciary duty of loyalty to their social interlocutor. When they do not want to meet these obligations, they may use a code of ethics as a tool of manipulation. Under those circumstances, the code is something opposite to what is expected.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2015, 18, 1
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zasady uczciwej konkurencji w przemyśle targowym
The Rules of Fair Competition in the Exhibition Industry
Autorzy:
Legiędź-Gałuszka, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/20205259.pdf
Data publikacji:
2009
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
exhibition industry
fair competition
exhibition ethical code
Opis:
The article presents the emergence of the exhibition industry in Poland as an effect of a social and economic transformation, which took place in late 1980s and early 1990s. Several newly established enterprises started to learn the specificity of exhibition industry and to compete with the Poznań International Fair. Lack of professionalism, clear procedures and business reliability often led to misunderstandings and conflicts. Establishing Polish Trade Fair Corporation (PTFC) in 1993 had started the process of setting situation of the industry in order but it did not solve some of the problems. The key problems still regard ethical issues. Although the ethical code of PTFC established rules of just competition, their efficiency depends mostly on their honest abiding. The article presents various examples of breaking the rules and major fields of conflict in the exhibition industry in Poland. In 2007 PTFC was replaced by newly established Polish Chamber of Exhibition Industry (PCEI). Its major challenges are verification of experience of almost twenty years of the exhibition industry in Poland and proposing new version of Ethical Code, so that the representatives of the industry respect it.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2009, 12, 1; 161-168
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Conceptual Metaphor as an Ethical Kaleidoscope in Field Research
Autorzy:
Flis, Maria
Piotrowski, Karol
Powiązania:
https://bibliotekanauki.pl/articles/32222635.pdf
Data publikacji:
2024
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
Metaphor
Ethical Kaleidoscope
Researcher Identity
Researcher Sensitivity
Ethical Code
Opis:
Attention to metaphor as a tool for cognition and action has already been called by the classic work by Georg Lakoff and Mark Johnson—Metaphors We Live By (1980). However, some four decades after this publication’s first edition, the role of metaphor as a useful instrument in empirical research seems to have been forgotten. Therefore, the first step taken in the text at hand is to highlight that codes of ethics neither resolve nor befit the dynamically shifting circumstances of research conducted in the field. Ethical codes are often insufficient. Hence, an objective here will be to critically assess the broad application of such codes in general. The second step will be to turn to metaphor as a tool in developing the sociological imagination as understood by C. Wright Mills. The metaphor can also assist in finding oneself when confronted with difficult, ambiguous circumstances that may arise during fieldwork. Metaphor as a tool, as an ethical kaleidoscope coherently links the field research experience precisely with the sociological imagination.
Źródło:
Qualitative Sociology Review; 2024, 20, 1; 30-41
1733-8077
Pojawia się w:
Qualitative Sociology Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
WIEDZA STUDENTÓW FIZJOTERAPII NA TEMAT ZAWODOWEGO KODEKSU ETYCZNEGO
Autorzy:
Lewandowska, Monika
Korabiewska, Izabela
Kłoda, Maria
Rongies, Witold
Białoszewski, Dariusz
Powiązania:
https://bibliotekanauki.pl/articles/479709.pdf
Data publikacji:
2018
Wydawca:
Wyższa Szkoła Humanitas
Tematy:
kodeks etyczny,
fizjoterapia,
student
ethical code,
physical therapy,
Opis:
KNOWLEDGE OF PHYSIOTHERAPY STUDENTS ON PROFESSIONAL ETHICS CODE
Źródło:
Zeszyty Naukowe Wyższej Szkoły Humanitas. Pedagogika; 2018, 16; 248-257
1896-4591
Pojawia się w:
Zeszyty Naukowe Wyższej Szkoły Humanitas. Pedagogika
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Client welfare in psychologists’ ethics codes - a voice in debate
Autorzy:
Boski, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/2128317.pdf
Data publikacji:
2019-04-04
Wydawca:
Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
Tematy:
professional ethics
ethical code
cross-cultural psychology
assertiveness training
individualism
Opis:
The point of departure for the remarks made in my text is Katarzyna Sikorska’s paper, opening a debate on ethical issues involved in the profession of psychologist. The paper itself is, in my opinion, a solid presentation of these issues as they appear in international and Polish codes. Against this backdrop, my remarks concern the situation in Poland. They describe this situation as advanced disintegration of the community of Polish psychologists caused by the weakness of Polish Psychological Association (PTP) and by the failure to take into account the cultural rootedness of most treatments used in psychologists’ work. The latter remark refers to the failure to take into account both the cultural identity of clients and the cultural rootedness of products imported into the country.
Źródło:
Roczniki Psychologiczne; 2013, 16, 4; 625-631
1507-7888
Pojawia się w:
Roczniki Psychologiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Communication and Ethical Behavior in the Public Service
Autorzy:
Musaraj, Arta
Gerxhi, Julejda
Powiązania:
https://bibliotekanauki.pl/articles/1035667.pdf
Data publikacji:
2010
Wydawca:
Academicus. International Scientific Journal publishing house
Tematy:
communication
ethical infrastructure
public service
white collar worker
behavior
law
ethical code
Opis:
Setting up public administration which operates effectively and taking over responsibilities, both crucial on the point of view of the democracy indicators, requires great effort from all social stake holders in setting up and maintaining a public service organization. This notion implies the setting in function of the instruments and procedures that prevent undesirable behavior and provide encouragement of good behavior among operators of those services. While doing this, communication as a main component of the public service, calls for structure and control. Ethics or standards of behavior in the public sector are important political and public issues for every country, which is always held as a fundamental prerequisite for “good behavior” (good governance). The Code of ethics by which are expressed the values and standards in the civil service is one of the ethical elements of infrastructure. It enhances the function of orientation (giving instructions for action and behavior), and aims: respect for the law, respect for individuals, personal and professional integrity and efficiency in managing public resources, reinforcing the role and importance that the communication strategies and tools have. Professional association helps to develop judgment and of the necessary skills to enable white collar workers to apply communication strategy and tools and ethical principles in real circumstances. Objective progress can help create an environment where the white collar workers are willing to face and resolve communication problems and ethical disputes, they can even develop essential skills for effective communication and ethical analysis. The mechanisms of awareness about mission and processes of the public service, orientation and internal consulting in the civil service should be available to help white collar workers to apply basic communication and ethical standards in the workplace. Improvements in the legal framework is necessary for the proper functioning of public service, namely: to gain and maintain public confidence.
Źródło:
Academicus International Scientific Journal; 2010, 01; 11-21
2079-3715
2309-1088
Pojawia się w:
Academicus International Scientific Journal
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Kodeks etyczny prowadzenia badań z udziałem ludzi dla potrzeb Polskiego Towarzystwa Medycyny i Techniki Hiperbarycznej
The ethical code of the research with use of human subjects for Polish Medical & Technical Hyperbaric Society
Autorzy:
Konarski, M.
Powiązania:
https://bibliotekanauki.pl/articles/366262.pdf
Data publikacji:
2008
Wydawca:
Polskie Towarzystwo Medycyny i Techniki Hiperbarycznej
Tematy:
etyka badań naukowych
kodeks etyczny
ethics scientific research
ethical code
Opis:
W materiale przedstawiono propozycje kodeksu etycznego dla badaczy prowadzących badania doświadczalne z udziałem ludzi, autoryzowane przez Polskie Towarzystwo Medycyny i Techniki Hiperbarycznej.
The material presents proposed ethical code for researchers conducting experiments with use of human subjects and authorized by Polish Medical & Technical Hyperbaric Society.
Źródło:
Polish Hyperbaric Research; 2008, 2(23); 49-57
1734-7009
2084-0535
Pojawia się w:
Polish Hyperbaric Research
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Z prac Wydziału Filozofii Chrześcijańskiej Pierwszy w Europie „Kodeks Etyki Diagnosty Laboratoryjnego
The Code of Ethics of a Laboratory Diagnostician
Autorzy:
Szałata, Kazimierz
Powiązania:
https://bibliotekanauki.pl/articles/1964120.pdf
Data publikacji:
2008-12-31
Wydawca:
Uniwersytet Kardynała Stefana Wyszyńskiego w Warszawie
Tematy:
kodeks etyki
etyka zawodowa
diagnosta
ethical code
professional ethics
diagnostician
Opis:
The need to establish the Code of Ethics of a Laboratory Diagnostician stems from the development of medicine in which the specialized laboratory diagnostics has been playing an increasingly important role. Not only does it help determine accurate diagnostics which enables effective therapy, but also contributes to the development of wider health service and preventive medicine. It is thus understandable that with the service providers and patients becoming increasingly aware of the importance of laboratory diagnostics, it has gained the status of the profession of public trust. In practice, it means that laboratory diagnosticians set themselves high moral and professional standards, The Code of Ethics of a Laboratory Diagnostician, the signatories of which are individual laboratory diagnosticians through their representatives who attended the Extraordinary National Meeting of Laboratory Diagnosticians on January 13, 2006, will be very important in education of specialists, the Code expresses the moral awareness of the laboratory diagnostics community, and also provides the basis for assessment of professional involvement and moral stance of the members of the Corporation. The Code of Ethics of a Laboratory Diagnostician is grounded in generally accepted ethical standards as well as the principles originating from the professional tradition, the principal standard of conduct of a laboratory diagnostician involves consideration of the welfare of a human being, which should be protected both in the individual and social context, this principle provides for the obligation to respect human dignity and establishes reference for professional practice so that its primary objective would cover service to a patient in accordance with commonly respected values such as honesty, reliability and competency.
Źródło:
Studia Ecologiae et Bioethicae; 2008, 6, 1; 165-182
1733-1218
Pojawia się w:
Studia Ecologiae et Bioethicae
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Etyka zawodowa w rachunkowości a sukces rynkowy przedsiębiorstwa
Professional ethics in accounting and a market success of an enterprise
Autorzy:
Chluska, Jolanta
Sikora, Ewa
Powiązania:
https://bibliotekanauki.pl/articles/592746.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet Ekonomiczny w Katowicach
Tematy:
Etyka
Etyka w rachunkowości
Kodeks etyczny
Ethical code
Ethics
Ethics in accounting
Opis:
Pojęcie etyki zawodowej dotyczy kluczowych dziedzin życia gospodarczego. Zaliczamy do nich także rachunkowość. Księgowi wykonując obowiązki, muszą rozwiązywać problemy oraz podejmować decyzje, które powinny uwzględniać zasady etyki. Do etyki zawodu księgowego zalicza się uczciwość, profesjonalizm, wysoki poziom kultury osobistej, poczucie odpowiedzialności, obowiązkowość, a także sferę godności zawodu i moralność. Zawód księgowego uważany jest za zawód zaufania publicznego, dlatego też księgowym przypisuje się istotną rolę w społeczeństwie. Księgowymi powinny być wyłącznie osoby posiadające wiedzę oraz określone predyspozycje, jednocześnie zachowujące poszanowanie zasad etyki. W obecnych czasach tworzenie kodeksów etyki dla księgowych jest odpowiedzią na ogólny kryzys moralny i pominięcie etyki w działaniach. Informacje przekazywane przez księgowych dla szerokiego grona interesariuszy uznaje się za rzetelne dzięki przestrzeganiu przez nich zasad Kodeksu Zawodowej Etyki w Rachunkowości. Celem niniejszego artykułu jest ukazanie istoty i znaczenia etyki zawodowej w rachunkowości w kontekście jej wpływu na otoczenie przedsiębiorstwa. Do realizacji celu badawczego posłużyły krytyczna analiza literatury oraz wnioskowanie dedukcyjne.
The concept of professional ethics concerns key areas of economic life. We also include accounting. In performing their duties, the accountants must solve problems and make decisions that should take into account ethical principles. Accountability ethics includes honesty, professionalism, a high level of personal culture, a sense of responsibility, duty, as well as the sphere of dignity and morality. The profession of an accountant is considered to be a profession of public trust, which is why accountants are assigned an important role in society. Accountants should only be persons who have knowledge and predispositions, while maintaining respect for ethics. Nowadays, the creation of codes of ethics for accountants is an answer to the general moral crisis and the omission of ethics in activities. Information provided by accountants to a wide range of stakeholders is considered reliable, due to their compliance with the Code of Professional Ethics in Accounting. The purpose of this article is to show the essence and meaning of professional ethics in accounting in the context of its impact on the business environment. In order to achieve the research goal, a critical analysis of literature, and deductive reasoning were used.
Źródło:
Studia Ekonomiczne; 2018, 374; 7-19
2083-8611
Pojawia się w:
Studia Ekonomiczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-10 z 34

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