The thesis deals with an ethical behavior of professional accountants and their respective codes of ethics. The first part focuses on ethics in a broader sense, influences that could explain unethical behavior, and the core philosophies of ethics. The Importance of the Codes of Ethics is the introduction to presenting several important regulatory bodies for professional accountants - the authors of the codes of ethics. The next part of the thesis analyzes two of the most important codes - the Code of Ethics for Professional Accountants by International Federation of Accountants and the Code of Professional Conduct by American Institute of Certified Public Accountants. The goal of this thesis is their comparison, while highlighting some of the differences.

The late 20th century attempts at the professionalization of translation as a modern system – with professional associations as its organizing institutions – have been accompanied by the ‘need’ to codify and regulate ethical issues. The purpose of this process of ‘professionalization’ and, by extension, ethics codification as a part of that process, is to reduce doubt and uncertainty between the different agents involved in the translation occupation, on the one hand, and impose the translator’s recognition, on the other hand – as we learn from the sociology of professions. Within this context, a number of translator associations have created codes of ethics , adopting a deontological approach based on a priori principles. Precise solutions have been proposed in these documents to respond to the ethical issues that arise in translation. This thesis argues that these solutions are problematic as they may not only ignore the complex nature of ethical encounters but may also impact on the translator’s empowerment. The study demonstrates how codes of ethics – supposedly one of the traits of professionalism, which is equated with symbolic recognition and self-control of one’s occupation in the sociology of professions – may be internal sites where a low status of the translator is reinforced and an external control is discerned. Also, the thesis shows how in the name of ethics, these documents may be sites where ‘ethics’ function as ideologies of alienation and where the translator’s ethics per se are neutralized. It also examines how codes may impact on those beyond the circle of translation, as a consequence. Drawing on Pierre Bourdieu’s and Zygmunt Bauman’s sociologies, the current project investigates the codes/charter of ethics of a selection of national/provincial and international associations, in addition to the UNESCO Nairobi Recommendation, in order to find out how they impact on the translator's capital and moral self. Drawing on Michel Foucault’s notion of Epimeleia Heautou (self-care) and transformative learning theory, the study proposes alternative ethics to the current codes of ethics.

The thesis is in its first part focused on the theoretical background. It deals with concepts such as ethics, morality, social responsibility and ethical codes. The next section is devoted to a particular company, analyzing the current situation, which was based on a questionnaire survey. It proposes possible actions by the company and the specific text of the Code of Ethics.

This special session will involve three related components. It will begin with a history of the ACM Code of Ethics and Professional Conduct (the Code), its evolving presence in the computing curriculum guidelines over time, and its documented use outside of academe. This will lead into an overview of the major changes to the Code that occurred in the most recent update. The third component and primary focus of the session will be to work with participants to identify ways that ACM and the ACM Committee on Professional Ethics (COPE) can help Computer Science educators integrate the Code as broadly as possible into diverse programs, ranging from Kindergarten to PhD-level. The outcome of the session would be a preliminary set of guidelines for programs and departments to adopt the Code, potential challenges to be addressed when formalizing those guidelines, and suggested approaches to resolve these difficulties. If attendance is sufficiently large, we would adopt a jigsaw model, breaking into smaller focus groups that are tasked with distinct portions of the Code. Each group reports back at the end, and members of COPE will collate the results into a document for future distribution and work.

Transferring words and ideas from one language to another has always been a puzzling and difficult matter for those involved in it. For centuries, English-speakers and translators have dealt with these difficulties by enforcing, through professional codes of ethics and through publishing contracts, what Lawrence Venuti calls "the translator's invisibility," as chronicled in his book by the same name. By evaluating translation solely on the transparency and fluency of the target language translation (that is, by making a translation not seem like a translation), English translators and audiences assured that translators remained faithful to original authors' intents, or so they thought. Contemporary linguistic theory, namely poststructuralism, has changed the way we think about language and has suggested that meaning is created just as much in the mind of the audience as in the hands of the author. Translation adds a third locus—that of the translator—in the creation of meaning, and many contemporary translation scholars promote a recognition of the inevitable intervention of translators. Ann Patchett's 2001 award-winning novel Bel Canto explores the way translation functions in contemporary global society. Through the microcosm of the novel, the main character, a professional translator named Gen, suggests that the acceleration of globalization that has contributed to the recent increase of translation and translation studies has also made the idea of the translator's invisibility obsolete. Instead, he finds that the linguistic awareness of his audience allows him a visibility for which his professional translation training has left him poorly equipped. To deal with his visibility, Gen must find new ways of creating responsibility in his audience and better ways to achieve ethical translation. Unlike Venuti's framework of translators who must one-sidedly demand attention and force breaks in tradition, Bel Canto suggests a cooperative re-evaluation of tradition that cautiously assesses translation strategies in terms of both the translator and the audience. In the spirit of global communication, Bel Canto presents translation as a multi-dimensional communicative situation that, with deliberate changes in the promotion of ethics, can enable international understanding and serve as an example of productive evaluation of tradition.

Despite the fact that charitable organizations are critical to society and the economy, there has been little research on ethical leadership and its impact on employee performance. Because of the different provisions that exist in a nonprofit firm, it is s tated that nonprofit leadership varies from those of forprofit organizations. "How does ethical leadership influence employee performance in nonprofit organizations?" is the thesis research topic. We interviewed the leaders of four distinct nonprofit or ganizations in four different countries, as well as four employees from each organization, to acquire a deeper understanding of their perspectives on the subject we researched. A qualitative study was conducted with the abductive research approach in mind, with semistructured interviews being employed to produce the best research results. This study could be classified as credible with a high degree of validity after a thorough assessment of the research methodology, ethical issues, research quality, and of their important features of the research. The results have shown that the ethical leadership styles we found at the nonprofit organization that we have investigated had supportive and open communication relationship behavior and middle to low task behavior. The leaders work closely together with their employees with high trust. We have also pointed out the formal and informal leadership between leaders and employees and some differences between volunteers and payable participants. The result has thus contributed to increased knowledge in theoretical and empirical aspects where there has been perceived to be a lack of sufficient information and knowledge regarding the current aspects of ethical leadership and its influence on employee performance in nonprofit organizations.

This study examined the beliefs, perceptions, actions, and congruency between beliefs and actions of participants completing an anonymous survey regarding if clients should be informed of the AAMFT organization, code of ethics, and grievance procedure. Two hundred thirty-one participants returned the survey, representing AAMFT clinical members, AAMFT state division officers, and the AAMFT national ethics committee board members. The findings include the respondents' beliefs, actions, and congruency between the two for informing clients about the organization, code of ethics, and grievance procedure. Most participants believe clients should be informed and the results indicate that the participants are mainly consistent with their actions, except for grievance procedures. The findings seem to indicate that as the perceived risk for the therapist increases, the amount of information shared decreases. The beliefs and actions regarding the grievance procedure seemed to be the most ambiguous. / Master of Science

BIBLIOGRAPHY IDENTIFICATION Title of thesis: Professional kindergarten teacher morale Department: Department of Primary Education Faculty of Education, Charles University Name and surname: Monika Richtrová Field of Study: Pre-school education Leader: PaeDr. Jana Havlova Year of defense: 2012 ANNOTATION Diploma work "Professional ethics teacher in kindergarten" deals with the professionalism and the moral aspect of and personality of the teacher. In the theoretical part I try, as fully to describe the essence of morality, characterize and define terms related to morality. The research analyzes the professional morality of teachers and a comprehensive look at the possibility of legalization of the moral code of ethics teaching. Part of work is also questionnaire and interview, which relates to the issue, determined educators chomutov region. Key words: ethics, morality, personality, educator, professional ethics, the ethos ofprofessional code of ethics.

Made available in DSpace on 2016-03-15T19:48:18Z (GMT). No. of bitstreams: 1 Jamili Paulo Kury dos Reis.pdf: 988490 bytes, checksum: f48397a282d1886197e174b343ba3a9f (MD5) Previous issue date: 2012-02-15 / Fundo Mackenzie de Pesquisa / This research project turns about the executive secretary s professional ethics and its relationship with John Calvin s ethical perspective. The executive secretariat is a profession regulated in Brazil and is governed by the Code of Ethics, that was elaborated in July of 1973 by the Association of the Secretaries of Brazil (ASB). Ever since, the National Federation of the Secretaries guide the professionals to understand the Code of Ethics as basic instrument of professional guidance. Due to the importance of that document and the ethical nuances that it defends, this project search to do an approach with the Christian ethics of the French reformer John Calvin. / Este projeto de pesquisa versa sobre a ética profissional do secretário executivo e sua relação com a perspectiva ética de João Calvino. O secretariado executivo é uma profissão regulamentada no Brasil e procura se reger pelo conhecido Código de Ética, o qual foi elaborado em julho de 1973 pela Associação das Secretárias do Brasil (ASB). Desde então, a Federação Nacional das Secretárias e Secretários orienta os profissionais a entenderem o Código de Ética, como instrumento básico de direcionamento profissional. Dadas a importância desse documento e as nuances éticas que ele defende, este projeto procura fazer uma aproximação com a ética cristã do reformador francês João Calvino.

Este trabalho propõe um estudo crítico da ética empresarial. Para tal nos valemos de três fontes de informação: a produção acadêmica referente ao tema, nove códigos de ética fornecidos publicamente por empresas do setor bancário e a realização de conversas com trabalhadores de grandes empresas do mesmo setor. Na análise da produção acadêmica entendemos que a melhor maneira de compreender a ética empresarial é vê-la como inserida num jogo de forças, onde o poder de barganha de cada um dos envolvidos e afetados pela atuação empresarial (clientes, acionistas, trabalhadores, sociedade, etc.) exerce força para adoção de padrões éticos mais, ou menos, exigentes. Da leitura crítica dos materiais de ética empresarial, verificamos diversos pontos na prática da ética empresarial que mereciam ser mais detidamente analisados: a promoção de valores que privilegiam a empresa em detrimento de outros envolvidos por suas ações; a atribuição das exigências éticas a instâncias abstratas, a tendência a mesclar as figuras do empresário e do trabalhador, encobrindo conflitos de interesse, o privilégio da normatividade em contraposição à ética como reflexão e a interferência da empresa em aspectos da vida pessoal do trabalhador. Nas conversas com trabalhadores verificamos que a maioria dos pontos anteriormente identificada era, de fato, vivenciada como conflituosa. Encontramos uma variedade de ações que, segundo nossa definição, se configuravam como transgressões à ética, a maioria se enquadrando em dois dos principais tipos de transgressão. A primeira, em que práticas lesam o cliente em privilégio da empresa e do funcionário. E a segunda, em que o funcionário é lesado em benefício da empresa. Concluímos que o jogo de forças segundo o qual optamos compreender a ética empresarial se encontra deslocado em benefício da empresa. Também notamos que a opção por não tomar parte em práticas que transgridem a ética é algo prejudicial ao trabalhador que o opta. No entanto, verificamos que a maioria dos trabalhadores, ao transgredir a ética, vivencia grande desconforto, o que demonstra que a tentativa da empresa de mudar o ser do trabalhador não foi eficiente, estando esses mais atrelados aos valores de justiça e reciprocidade, que aos valores que privilegiam a empresa. Tal constatação demonstra que a figura do cidadão, embora enfraquecida, não foi totalmente apagada e aponta para a possibilidade da construção de um agir mais ético no trabalho / This research proposes a critical study of business ethics. For this matter we rely on three sources of information: the academic production about this subject, nine ethical codes publicly provided by banking companies and the realization of conversations with workers from large companies of this same sector. On the analysis of the academic production we defend that the best way to understand corporate ethics is by seeing it as inserted in a play of forces, where the bargaining power of each stakeholder (clients, shareholders, workers, society, etc.) exerts pressure that leads to the adoption of a more, or less, exigent ethical standard. On the critical reading of the materials we verified several points in the practices of corporate ethics that deserved a more careful analysis: the promotion of values that favor enterprises over other stakeholders, the attribution of ethical standards to abstract instances, the tendency to merge the roles of the entrepreneur and of the worker, concealing conflicts of interest, the privileging of normativity over reflection in the ethical theme and the interference of the enterprises in aspects of the personal life of workers. On the conversations with workers we verified that the majority of points previously identified were, in fact, experienced as conflicting. We found several actions that, according to our definition, were considered ethical transgressions, the majority of which fitted in to two main kinds of transgression. The first characterized by practices that prejudices the client in privilege of the companies and of the worker. The second characterized by practices that prejudices the workers in privilege of the companies. We concluded that the play of forces we chose to understand corporate ethics is actually unbalanced in favor of the companies. We also noted that the option of not taking part in practices that figure as ethical transgressions is something prejudicial to the worker that opts so. However, we verified that the majority of workers, when transgressing ethical standards, experiences a great deal of discomfort, what shows that the intent made by the companies to change the workers being was not completely efficient, showing that the workers are more tied to values of justice and reciprocity than to the values that favor the companies. This finding shows that the role of citizen although weakened was not completely erased and points to the possibility of the construction of a more ethical way of acting in work