The work deals with ethics in the auditing profession and its abuses. It focuses in particular on the legal regulation of ethics in the external and internal audit, in detail deals with the ethical code in both auditing professions. Part of the thesis deals with fraud in the audit and are given specific cases of violation of ethics in practice and in the end work is given Sarbanes-Oxley Act, which was created in response to the first major scandals associated with the auditing firms.

Our health is what we value most. Medicine as a scientific branch has made a great step forward in the last decades. Due to this fact, the demographical structure of inhabitants changed significantly. People reach higher age, we are able to treat diseases, which used to cause death. Nevertheless, we are not anymore in a phase, when financial costs equal treatment needed for all people in Czech Republic. Therefore, the topic Ethics in healthcare is an actual one. The aim of this thesis is the description and following analysis of actual problems in Czech healthcare. There are stated the main problems in Czech healthcare, where the relationship between ethics and economics is mostly visible. The proposal for improving the actual situation, is to extend the Ethical code of Czech Medical Chamber, as the document, which brings the main ethical standards in healthcare. The next proposal for improving the actual situation in Czech healthcare, is to make new ethical codes for different medical specialties. It is also advised to place the Ethical code of Czech Medical Chamber on visible places. The used method is compilation of literature and interviews with professionals and medics for analytical approaches. In this thesis, data from Czech Institution for Health Information and Statistics are used. There are also used articles form healthcare magazines and from general periodicals.

Autrefois « simple garde-malade » et désormais « simple exécutante », l’infirmière s’est progressivement vu doter de droits et de devoirs comparables à ceux de nombreuses professions médicales. Or, au cours de ces dernières années, la fonction a évolué au point que les soins infirmiers, lesquels s’adressent à des malades tous différents les uns des autres, ont désormais une cohérence propre, une véritable autonomie. Ainsi, la problématique de la situation juridique de l’infirmier présente, nous semble-t-il, un réel intérêt. L’objet même de la profession, son caractère complexe, ainsi que son développement croissant rendent nécessaire une étude approfondie des règles de droit qui la régissent, en s’appuyant notamment sur les jurisprudences les plus récentes. Le droit des soins infirmiers, ou peut-on dire « le droit infirmier », est une matière en pleine évolution dont les contours sont encore loin d’être nettement définis. C’est justement parce que nous sommes au seuil d’une ère nouvelle pour la profession qu’il est utile de faire le point, de mesurer, en même temps que les efforts déjà accomplis, la longue route restant à parcourir et d’analyser les principales règles qui régissent l’intervention de l’infirmier / Formerly « simple nursing » and now « simple performing », the nurse gradually acquire rights and duties comparable to those of many medical professions. However, in recent years, the service has evolved to the point that nursing, which cater to patients all different from each other, now have an own coherence, real autonomy. Thus, the issue of the legal status of the nurse present, it seems to us a real interest. The object of the profession, his character complex, as well as its growing development necessitate a comprehensive review of the rules of law that govern, relying particularly on the most recent jurisprudence. Nursing law, or can we say « the right nursing », is a matter evolving contours are yet to be clearly defined. It is precisely because we are on the threshold of a new era for the profession that it is useful to take stock, to measure the efforts already made, the long way left to go and analyze the main rules governing the intervention of the nurse

The provision of medical care to top-level athletes in New Zealand comes with a number of challenging ethical issues. Some of these arise out of the commercial interest present in sport that links sporting success with funding, sponsorship deals and media interest. The requirement that athletes stay at peak physical function in order to be successful can, at times, be at odds with concepts of well-being and good health. The employment structure under which doctors are engaged by teams and the employment contracts which define these relationships can be the source of divided loyalty for doctors. For example, sharing health information beyond the doctor-athlete relationship may be in line with contractual obligations, but at odds with what the athlete requests. Divided loyalties also exist when athletes wish to participate in sport despite high risk of harm. Here there is a difference between what the doctor understands as the athlete�s best interest, and the athlete�s consideration of best interest. This thesis adopts two strategies for examining the area of sports medicine in elite athletes in New Zealand. The first section utilizes qualitative research. Sixteen sports doctors were interviewed and the data analysed. The next section involves normative reflection. Here two issues (where a range of behaviours were exhibited by participants) selected from the data are considered and discussion is presented on how doctors should respond to these issues. An examination of the level of guidance offered to sports doctors from the Australasian College of Sports Physician�s Code of Ethics follows. The level of guidance offered is considered inadequate and the thesis ends with a call to attend to these concerns.

The provision of medical care to top-level athletes in New Zealand comes with a number of challenging ethical issues. Some of these arise out of the commercial interest present in sport that links sporting success with funding, sponsorship deals and media interest. The requirement that athletes stay at peak physical function in order to be successful can, at times, be at odds with concepts of well-being and good health. The employment structure under which doctors are engaged by teams and the employment contracts which define these relationships can be the source of divided loyalty for doctors. For example, sharing health information beyond the doctor-athlete relationship may be in line with contractual obligations, but at odds with what the athlete requests. Divided loyalties also exist when athletes wish to participate in sport despite high risk of harm. Here there is a difference between what the doctor understands as the athlete�s best interest, and the athlete�s consideration of best interest. This thesis adopts two strategies for examining the area of sports medicine in elite athletes in New Zealand. The first section utilizes qualitative research. Sixteen sports doctors were interviewed and the data analysed. The next section involves normative reflection. Here two issues (where a range of behaviours were exhibited by participants) selected from the data are considered and discussion is presented on how doctors should respond to these issues. An examination of the level of guidance offered to sports doctors from the Australasian College of Sports Physician�s Code of Ethics follows. The level of guidance offered is considered inadequate and the thesis ends with a call to attend to these concerns.

Submitted by Andrieli Pachú da Silva (andripachu@gmail.com) on 2016-06-03T11:24:30Z No. of bitstreams: 1 Silva, A.P. (2016) Aspectos éticos em organização da informaçao. um estudo em códigos de ética do profissional arquivista.pdf: 2038526 bytes, checksum: 768b68c201cb5d9e413c2eb68d53539d (MD5) / Approved for entry into archive by Ana Paula Grisoto (grisotoana@reitoria.unesp.br) on 2016-06-03T14:18:31Z (GMT) No. of bitstreams: 1 silva_ap_me_mar.pdf: 2038526 bytes, checksum: 768b68c201cb5d9e413c2eb68d53539d (MD5) / Made available in DSpace on 2016-06-03T14:18:31Z (GMT). No. of bitstreams: 1 silva_ap_me_mar.pdf: 2038526 bytes, checksum: 768b68c201cb5d9e413c2eb68d53539d (MD5) Previous issue date: 2016-05-03 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / As atividades de organização da informação ainda têm estudos éticos incipientes na área da arquivística, o que leva a questionar como os códigos de ética do arquivista abordam questões relacionadas aos dilemas éticos nas atividades de organização da informação, em especial nas atividades nucleares de classificação e descrição documental. Desse modo, esta pesquisa identifica, analisa e compara os valores éticos relacionados à organização e representação da informação, no campo da classificação e da descrição arquivística, a partir de uma análise de conteúdo, buscando os termos classificação e descrição em 16 documentos referentes à conduta profissional do arquivista de alguns países, sendo eles: Austrália, Brasil, Canadá, Espanha, Estados Unidos, França, Nova Zelândia, Portugal, Reino Unido, Suíça e do ICA. A partir disso, concluímos por um corpus de onze valores encontrados, a saber: acesso à informação, respeito à proveniência, respeito à ordem original, preservação, conservação, preservação do valor arquivísticos dos documentos, confiabilidade, custódia, imparcialidade, garantir a segurança da informação, autenticidade. / The international literature of Information Science has devoted attention to ethical studies in information, especially due to the development of information technologies. However, the information organization activities have incipient ethical studies that are more focused on libraries. Thus, the area of archival science still lacks studies of this nature, which leads to question how the codes of ethics for the archivist address issues related to the ethical dilemmas of the information organization activities, especially in core activities of arrangement and archival description. To identify and analyze the ethical values related to these aforementioned activities, by the analysis of the codes of the following countries: Australia, Brazil, Canada, France, New Zeland, Portugal, Spain, Switzerland, USA, United Kingdom and the ICA codes of ethics. Applying the content analysis, were found these values: information access, respect for provenance, respect for the original order, physical preservation of the record, conservation, respect for the preservation of the archival value of the record, reliability, custody, impartiality, information security, authenticity

O grande impacto dos escândalos que afetam organizações das mais diversas áreas, inclusive as públicas, tem difundido um interesse generalizado em comportamentos éticos e antiéticos. A administração ideal baseia-se em um modelo de gestão, cujo processo utiliza mecanismos que assegurem sua eficiência e eficácia e, conseqüentemente, propiciem a redução de conflitos dentro da organização. A observância de um código de ética profissional favorece essa redução de conflitos, pois seu objetivo central é a formação da consciência sobre padrões de conduta. Nesse contexto, os servidores públicos devem constituir e observar determinadas regras de conduta que norteiam seu exercício profissional, pois a consciência dos princípios morais, seja no exercício do cargo ou função, ou fora dele, refletirá no exercício vocacional do poder do estado. Seus atos, comportamentos e atitudes deverão preservar a honra e a tradição do Funcionalismo Público diante da sociedade. Entretanto, a efetividade do cumprimento de um Código de Ética não se baseia nas leis administrativas e nem com estas se confunde, mas se apóia no sentimento de adesão moral e de convicção íntima de cada servidor público. Diante dos desafios encontrados na gestão de organizações públicas e de sua importância para a sociedade em geral, o objetivo desta pesquisa é verificar os fatores que influenciam a percepção dos servidores públicos civis municipais quanto ao valor do Código de Ética Profissional da Prefeitura do Rio de Janeiro como auxiliar na solução de dilemas éticos. A amostra foi constituída por 90 (noventa) servidores lotados na Controladoria Geral do Município (CGM). A metodologia utilizada para a análise exploratória e confirmatória dos dados, necessitou de técnicas de análise fatorial na redução de dados e regressão linear múltipla para testar as cinco hipóteses oriundas do problema de pesquisa. Os resultados obtidos evidenciaram que a percepção dos servidores sobre os valores morais professados no Código de Ética e o conhecimento deles sobre o Código influenciam a percepção sobre o seu valor como auxiliar na resolução de dilemas éticos. Os resultados também sugerem que o servidor municipal percebe, em um nível baixo, o compromisso da Administração com o código. / The major impact of the scandals that affect organizations in several areas, including the public, has been promoting widespread interest in ethical and unethical behavior. The ideal Administration is based on a model of management, that uses mechanisms to ensure its efficiency and effectiveness and, consequently, provide a reduction of conflicts within the organization. The observance of a professional code of ethics favors the reduction of conflicts, as their central goal is the formation of consciousness about standards of conduct. In this context, civil servants must establish and observ certain rules of conduct that guide their professional practice, as the awareness of moral principles, whether in the exercise of public office or function or outside, will reflect in the exercise of the vocation of the State. Their actions, behaviors and attitudes must preserve the honor and tradition of the civil service in the face of society. However, the effectiveness of compliance with a code of ethics is not based on administrative laws and not be confused with these, but is based on the moral sense of adhesion and intimate conviction of each civil servant. In the face of the challenges encountered in the management of public organizations and their importance to society in general, the goal of this research is to examine the factors that influence the perception of civil municipal public servants on the value of the Professional Code of Ethics of the City of Rio de Janeiro as an aid in resolving ethical dilemmas. The sample consisted of 90 (ninety) civil servants blended in the City General Controller (CGC). The methodology for the analysis of exploratory and confirmatory data, needed factor analysis techniques to reduce data and multiple linear regression to test the five hypothesis from the research problem. The results showed that the perception of moral values professed by the civil servants in the Code of Ethics and their knowledge of the Code influence the perception of its value as an aid in the resolution of ethical dilemmas. The results also suggest that civil servant observe a low commitment of the Administration with the Code.

A classe contábil necessita manter elevados padrões éticos junto à sociedade, como pré-requisito essencial para a sua própria sobrevivência. Nesse contexto, este estudo teve como objetivo conhecer as percepções do contabilista a respeito do seu Código de Ética Profissional (CEPC), por meio de uma pesquisa de natureza descritiva e com a adoção do método quantitativo no tratamento dos dados. A amostra foi constituída por 2262 contadores e técnicos em contabilidade com registro ativo em Conselho Regional de Contabilidade, nos Estados do Rio de Janeiro, São Paulo, Minas Gerais e Rio Grande do Sul. Os resultados obtidos evidenciaram que, embora cerca de 73% dos profissionais concordem totalmente com a afirmação de que esse Código é importante como guia de conduta profissional, apenas 44% se predispõem a cumprir totalmente as normas estabelecidas pelo Conselho Federal de Contabilidade. A partir da regressão logística multivariada, constata-se que aqueles profissionais que concordaram totalmente que já leram o Código apresentaram 2,82 mais chances de cumprirem as determinações do Código do que os que discordaram totalmente dessa afirmação. Os profissionais que concordaram totalmente com a afirmação de que o CEPC ajuda-os a reduzir suas dúvidas apresentam 3,65 mais chances de cumprir o referido Código do que os que discordaram totalmente dessa afirmação. Em decorrência, a percepção do contabilista a respeito da importância dada ao CEPC como guia de conduta influencia a sua predisposição de cumprir o Código. Os resultados também sugerem que: a) a gravidade da infração ética é positivamente associada à percepção que o profissional tem sobre a sanção a ser aplicada ao infrator desse Código, embora exista um baixo coeficiente de correlação entre ambas; b) a avaliação teleológica, que contém situações atenuantes e agravantes não contidas no Código de Ética, pode influenciar o profissional em seu processo de tomada de decisão ética. / Brazilian accountants need to uphold high ethical standards in their service to society as this counts as an essential prerequisite for their survival. In this context, the objective of this study is to learn what perceptions of the Code of Ethics (CEPC) are held by these professionals. This is done by conducting descriptive research and adopting a quantitative method for analysis of data. The sample considered consists of 2,262 accountants and accountant technicians certified and chartered by the Regional Council of Accounting in the states of Rio de Janeiro, São Paulo, Minas Gerais and Rio Grande do Sul. The results obtained show that approximately 73% of professionals polled totally agree with the statement claiming that the Code is important as a guide of conduct; however, only 44% are willing to comply with the guidelines established by the Federal Council of Accounting. Multivariate logistic regression analysis shows that professionals who totally agreed to having read the Code are 2,82 times more likely to abide by its norms than those who totally disagreed with said statement. Professionals who totally agreed with the statement claiming that the CEPC helps them reduce their doubts are 3,65 times more likely to abide by the Code than those who totally disagreed with said statement. Consequently, an accountant’s perception of the importance of CEPC as a guide of conduct influences his/her predisposition to abide by it. The results suggest that: a) the gravity of an ethical infraction is positively associated with a professional’s perception of the Code sanction to be inflicted upon him/her, although there exists a small correlation coefficient between both; b) teleological evaluation, which contains mitigating or aggravating situations not included in the Code of Ethics, may influence a professional in his/her ethical decision-making process. The results do not provide enough evidence of the influence of individual factors on an accountant’s ethical decision-making process.

The master´s thesis deals with business ethics in business organizations. Theoretical part describes business ethics, its theoretical basis and insurance as a sector in which business ethics will be applied. The practical part analyzes the state of ethical standards in the selected company in the form of a query determines the state of awareness of important ethical regulations. The findings suggest steps to remedy the deficiencies.

This thesis selects a topic of ethics and morality, namely of their meaning, individual features and also their usage in the world of finance among professional accountants and auditors. It is focused mainly on present state however a historical background is also included. The objective of this thesis is to introduce both selected professions so the reader will be able to self-assess sufficiency and deficiencies of ethical standards and customs of modern ethics. The thesis also compares ethical regulations of these professions through its description. Considerable attention is also devoted to simple analysis of ethical behavior, its quality and support in the most globally integrated professional services organizations.