The Catholic Church tenets are in dissonance with American Counseling Association (ACA) ethical guidelines regarding same-sex sexual orientation. While homosexuality was removed from the Diagnostic and Statistical Manual II as a disorder, the Catholic Church upholds same-sex sexual acts as grave depravity and disordered. Catholic counselors may face the dilemma of adhering to their religious tenets or their professional guidelines in working with gay men and lesbian women clients. Previous research has indicated that values conflicts between religious beliefs and ACA Ethical Codes on same-sex sexual orientation have resulted in legal issues due to counselors refusing therapeutic relationships or providing substandard therapy to gay men and lesbian women clients. An extensive literature review revealed no studies that exclusively focused on the disconnect between the Catholic Church's tenets and the ACA Ethical Codes. The purpose of this phenomenological study was to explore the experience of values conflicts of Catholic counselors while working with gay men and lesbian women clients. Interpretative phenomenological analysis guided the analysis of data collected from interviews with 9 Catholic counselor participants. Six major themes emerged from the analysis: challenges, comfortable, identification with Catholic faith, personal view of Catholic position, referral, and multicultural training. The study provides insight to counselor educators and supervisors in improving multicultural competence of counselors and students. The study is an important contribution to the existing literature and would enhance social change initiatives through support and acceptance of gay men and lesbian women, which the counseling profession advocates.

Vid tidigare forskning inom redovisningsområdet har det framkommit att individers (ekonomers) bedömningsförmåga påverkas av effektivitetsmotiverat resonerande. Det innebär att personen ifråga gör en mental avvägning mellan att utföra arbetet för att uppnå bästa effekt eller på det effektivaste sättet under press. Bedömningsförmågan påverkas i negativ men även i positiv riktning av olika faktorer. Tidspress har visat sig ha negativ inverkan. Detta resulterar i att personens bedömning, exempelvis i en granskningssituation kan vara genomförd på ett snabbt och tillräckligt sätt enligt gällande regler, men inte nödvändigtvis vara utförd på bästa sättet. Etiska riktlinjer och erfarenhet har i olika studier visat sig ha en positiv inverkan på medarbetares beteende respektive bedömningsförmåga. Studien avser att testa dessa effekter och syftet är att undersöka om bedömningsförmågan försämras av tidspress och om erfarenhet och etiska riktlinjer förbättrar densamma. Detta sker med hjälp av en enkät som via e-post skickats till 976 redovisningskonsulter anslutna till SRF, med en reviderad svarsfrekvens på 13,83 %. Konsulterna fick bedöma relevansen för påståenden av negativ och positiv karaktär, om hur internkontrollen sköts på ett fiktivt företag. En del av respondenterna fick även frågor relaterade till etiska riktlinjer. Resultatet från studien kan inte påvisa någon påverkan av tidspress, men en tendens att etiska riktlinjer och erfarenhet kan ha en dämpande effekt på effektivitetsmotiverat resonerande noterades. / Previous research within the auditing field has found individuals to be influenced by Efficiency Motivated Evaluation (EME). Meaning that the economists’ assessment ability is affected and their ability to evaluate information is deteriorated by different pressure factors, such as time pressure, resulting in their accounting evaluations being implemented in an effective, but not necessarily an efficient way. Other studies also indicates that ethical guidelines and work experience has a positive effect on work performance under pressure. This study intends to test these effects with the aim to investigate if the assessment ability is deteriorated by time pressure and if experience and ethical guidelines improves the assessment ability. The method used was a questionnaire, sent out to 976 authorized accounting consultants, with a response rate of 13, 83 %. The participants responded to assertions about internal control and ethical guidelines. The result from the study shows no significance for influence of time pressure. Although a tendency of calming effect from ethical guidelines and experience was noticed.

Au Québec, la Loi sur les services de santé et les services sociaux, Chapitre S-4.2, à son article 233, demande à ce que chacun des établissements de santé, dispose d’un code d’éthique qui essentiellement demande de préciser les droits des usagers et de fixer les conduites attendues du personnel. Le législateur souhaitait améliorer les conduites du personnel dès le début des années 1990 et envisageait désigner un organisme de surveillance pour s’en assurer. Cette contrainte ne fut pas retenue et 20 ans plus tard, la volonté d’assurer des conduites attendues n’est toujours pas assujettie de contraintes ou de contrôles même si elle est toujours souhaitée. En 2003 toutefois, le Ministre a mis en place un processus de visites ministérielles dans les milieux d’hébergement et à ce jour quelques 150 établissements ont été visités. Ces équipes se sont préoccupées entre autre de la fonction du code d’éthique pour soutenir les directions de ces établissements. Elles ne réussissent pas à pouvoir s’appuyer sur le code d’éthique pour qu’il soit l’assise pour baser les décisions cliniques, organisationnelles et de gestion de chacune des organisations du réseau de la santé et des services sociaux du Québec. Il faut à ce moment-ci faire le constat que le code d’éthique, obligatoire, figure au nombre des nombreuses contraintes rencontrées par les organisations. Les établissements doivent passer un processus d’agrément aux trois ans et le code d’éthique n’est pas davantage un élément dynamique retenu à ce processus de validation de normes de qualité. De plus, une revue québécoise spécialisée en gestion de la santé a consacré un numéro complet de 15 articles sur « éthique et comportements » et le code d’éthique y est absent sauf pour deux articles qui s’y attardent spécifiquement. Est-ce une question d’éthique dont il est question par ce code, ou si ce n’est pas davantage de la déontologie, d’autant que le législateur veut avant tout s’assurer de comportements adéquats de la part des employés et des autres personnes qui exercent leur profession. Est-ce qu’un code de conduite ne serait pas plus approprié pour atteindre les fins visées? Cette question est répondue dans ce mémoire qui regarde les concepts d’éthique, de déontologie, de codes, de régulation des comportements. De plus, des analyses détaillées de 35 codes d’éthique actuels de divers établissements et de diverses régions du Québec iv sont présentées. La littérature nous donne les conditions de réussite pour un code et outre l’importance à accorder aux valeurs énoncées dans l’organisation, il est également question des sanctions à prévoir au non-respect de ces valeurs. Elles se doivent d’être claires et appliquées. Enfin, beaucoup d’organisations parlent maintenant de code de conduite et ce terme serait tout à fait approprié pour rejoindre le souhait du législateur qui veut assurer des conduites irréprochables des employés et autres personnes qui y travaillent. C’est la conclusion de ce travail, énoncée sous forme de recommandation. / Quebec’s Health and Social Services Law, ch. S-4.2, art. 233, requires that every health institution have a code of ethics that, in essence, sets out the rights of patients and the manner in which staff are expected to conduct themselves. The legislator had hoped that improvements in the conduct of personnel would begin to be seen at the start of the 1990s, and wanted to set up a watchdog body to ensure that progress was made. In the end, no such body was created, and 20 years later, even though they are still very much wished for, constraints and controls over staff conduct remain sorely lacking. In 2003 the Minister of Health and Social Services began a series of official visits to hospitals which to date have covered 150 institutions, and in each of these visits the minister’s teams have, with the backing of the hospitals’ administrators, made a point of looking at how each institution’s code of ethics is working. The general consensus of administrators, however, is that no health institution in Quebec has been able to use the ethics code as a basis for making clinical, organizational or managerial decisions. On the contrary, having a mandatory ethics code is seen by many as a hindrance, one among many that the institutions have to deal with. Every three years each institution goes through a process of re-accreditation to ensure it complies with government standards of quality, but its ethics code is not considered an important and dynamic element in this re-evaluation. One example of this blind spot: When a Quebec periodical specializing in health-care management published a special issue on “ethics and behaviour,” only two of its 15 articles specifically mentioned the notion of a code of ethics. This raises the question: Is “ethics” too general a term? Given that the legislator’s goal is to ensure proper behaviour on the part of staff and others who exercise their profession in the institutions – in other words, a preoccupation with professional ethics – would it not be more appropriate to instead refer to a “code of conduct”? This question is addressed in this thesis, through an examination of the concepts of ethics, professional ethics, codes and regulation of behaviour. As well, a detailed analyses of 35 ethics codes in diverse institutions throughout Quebec is presented. The vi academic literature provides ways of measuring the success of a code of ethics, and besides the importance given to institutional values, there is also the question of sanctions to impose when those values are not respected. Values must be clear to be properly applied. Finally, many organizations now refer to “codes of conduct” – a highly appropriate term, given that the legislator’s goal is to ensure that the conduct of employees and other personnel in health establishments is beyond reproach. This, in fact, is my conclusion, spelled out in the form of a recommendation.

The thesis deals with a current issue of the relationship between pharmaceutical manufacturers and physicians. Its objective it to find out the influence pharmaceutical companies exercise on a physician decision making on providing health care, what influences physicians´ medication selection and whether there are differences in individual physicians´ specializations. Based on the findings of the research the thesis aims at creating suggestions of changes in legislation concerning the relationship between a physician and a pharmaceutical company and the establishment of new rules. The introductory theoretical part describes the role of a physician and pharmaceutical companies in the current health care system. In the practical part the method of qualitative research, characteristics of the research database and results of standardized interviews using direct quotations are presented. Discussion is focused on comparing the research results with the views of media articles and the own opinion of the thesis writer. In the conclusive part of the thesis existing rules are described and the writer recommends some measures which may lead to changes in public attitudes. Another issue, which goes beyond this thesis and could become a topic for further research, is also outlined. Based on the collected data, in the closing part of the work a hypothesis for a potential quantitative research is stated. The contribution of the thesis is based on the possibility of clarifying complicated relations between physicians and pharmaceutical manufacturers both for professional and general public.

The thesis on the topic "Implementation of Elements of the Code of Ethics for Nurses and Patients' Rights in Practice" has the characteristics of a research. The thesis is divided into two parts, theoretical and practical. There were four objectives in the practical part of the thesis, the purpose of which was to determine the following: whether patients receive enough understandable information about the diagnostic, therapeutic and nursing care from doctors and nurses, whether intimacy and patients´ feelings of embarrassment are being respected by doctors and nurses, whether patients have the space to voice their views and decisions for therapeutic, diagnostic and nursing care, and whether patients perceive the approach of medical staff to other patients as dignified.

Les flux nés de la libéralisation du secteur des médias ont suscité des interrogations quant à la maîtrise du traitement de l’information par des hommes dont la grande majorité n’avait aucune connaissance en matière de journalisme. De même, les impératifs de service public et une répartition équitable des ondes devenaient une préoccupation des politiques publiques en matière de communication. C’est dans ce contexte, qu’un nouveau paradigme, celui de la régulation, apparaît dans la reformulation des politiques des médias. Appliquée au secteur des médias, la régulation devait non seulement protéger et garantir le bon fonctionnement du système mais aussi en assurer en cas de besoin une répartition équitable de son domaine d’action. Les instances de régulation en Afrique sont confrontées à de nouveaux défis auxquels elles sont désarmées. Il s’agit de l’évolution exponentielle de la technologie de l’information et de la communication (Tics). Elle se traduit en termes de la gestion des flots d’information véhiculés par les médias ligne et la problématique de la transition vers la télévision numérique terrestre. Pour les Sciences de l’information et de la communication, il s’avère important de comprendre la pertinence de la régulation des médias, d’en analyser les moyens et le champ. Notre question principale pourrait donc être formulée comme suit : Dans quelle mesure la régulation des médias peut-elle être un moyen de consolidation de la démocratie ? Cette question nous semble pertinente quand on voit les conflits d’intérêts entre les acteurs du débat public qu’ils soient du pouvoir politique, qu’ils soient inscrits dans des mouvements politiques ou dans la société civile. L’hypothèse qui se dégage est que la régulation médiatique peut être un outil de consolidation de la démocratie. Le mode de régulation étant tributaire du contexte de chaque pays, le champ de notre recherche se circonscrit au Burkina Faso. / Large flows stemming from the liberalization of the media sector arose questions related to the mastery of information processing by men among whom a large majority didn’t have any knowledge of journalism. Besides, the requirements of public services and a fair distribution of broadcasting systems constituted a major concern for public policies in connection with communication. This context has brought about a new paradigm that has urged the inclusion of media regulation in the reformulation of the media policies. The regulation process which is applied in the media sector should not only protect and guarantee the appropriate operation of the system but also ensure, in case of need, a fair distribution of its action scope. Regulations systems in Africa are confronted with new challenges which they face desperately. For instance, we can cite the rapid surge of information and communication technology (ICT). It is occurring in terms of managing information flows conveyed by line media and tackling the issue of turning the process into land digital television. In the field of information and communication sciences, it is important to understand the relevance of the media regulation and conduct an analysis of its means and scope. Therefore, our main question could be raised as follows: To what extent can media regulation constitute a means to consolidate democracy? This question seems to be relevant to us when one notice conflicts of interest arising between actors of the public debate whether they belong to the public power or they are registered in political movements or in civil society. With regard to this situation, we can assume that media regulation can be considered as a proper tool for the consolidation of democracy. Owing to the fact that the regulation mode depends on the context of each country, our research scope is limited within Burkina Faso.

The thesis is focused on cooperation between external and internal audit and its benefits for the selected organisation and all concerned parties. Theoretical part deals at the beginning with the history of external and internal audit in Europe, United states of America and Czech republic. Other chapters are dedicated to the definitions, mission and contribution of external and internal audit. The thesis also deals with the czech and international legislation in the field of the analyzed audit. The practical part is focused on external and internal audit in two organisations, more specifically the University of economics in Prague and company ČEZ. Those organisations were selected with the intent of making a comparison of the contribution of the audits in different institutions, when it comes to the nature of business and size.

El trabajo de investigación presentado, tiene el propósito de explicar variables consideradas por los autores como punto de partida para la elaboración del código de ética empresarial. Para ello, se utilizó un método explicativo que determina de manera esquematizada y concisa las cinco variables estudiadas; la investigación se llevó a cabo bajo una revisión sistemática de diversas fuentes de información especializadas. En este sentido, se presenta una recopilación sobre la conceptualización e importancia de las variables, con fundamento en citas de autores que ya han abordado estos temas. De la misma forma, se realizó un análisis de la controversia de las variables ética global, marco legal, comunicación interna, cultura organizacional o responsabilidad social empresarial, sí dependen una de otra, o solo una variable es la más importante. Así mismo, este trabajo permitió conocer el impacto de cada una al ejecutarlas. Finalmente, la investigación muestra la existencia de cinco variables para la elaboración de un código de ética empresarial; no obstante, cada autor defiende su variable como indispensable al generar valor y contribuir significativamente en la percepción del bien común en toda la organización. Cabe mencionar que algunas variables actúan de forma sinérgica; por lo tanto, son elementos prácticos y teóricos difíciles de separar. / The research work presented has the purpose of explaining variables considered by the authors as a starting point for the elaboration of the code of business ethics. For this, an explanatory method was used that determined in a schematic and concise way the five variables studied; the research was carried out under a systematic review of various specialized information sources. In this sense, a compilation on the conceptualization and importance of the variables is presented, based on quotes from authors who have already addressed these issues. In the same way, an analysis of the controversy of the variables global ethics, legal framework, internal communication, organizational culture or corporate social responsibility was carried out, if they depend on each other, or only one variable is the most important. Likewise, this work allowed us to know the impact of each one when executing them. Finally, the research shows that there is no single variable for the elaboration of a code of business ethics; However, each author defends his variable as indispensable in generating value and significantly contributing to the perception of the common good throughout the organization. It is worth mentioning that some variables act synergistically; therefore, they are practical and theoretical elements that are difficult to separate / Trabajo de Suficiencia Profesional

The diploma thesis is about corporate social responsibility and its application in a selected company. The introductory sections summarize the theoretical background and methodologies used. The following are the sections related to the analysis and the research performer. The design part contains the basic concept of the code of ethics, recommended activities and evaluation in terms of risks, time and finances. The result of the work is this proposal of social responsibility in the company.

The aim of the master’s thesis is to analyse the corporate governance in the Cyrrus, a. s. In the first part of the thesis, particular approaches to corporate governance including an approach used in trading companies in the Czech Republic are appointed. Further, in the practical part, theoretical knowledge to a particular company is applied. With the help of the economic analysis and the analysis of compliance with the Code of Corporate Governance Principles, based on the OECD 2004, the work will evaluate the effectiveness of governance in the particular company and propose recommendations that would lead to an improvement of the situation.