Ethical rules of conduct of judges in the Czech Republic This master thesis deals with ethical rules of conduct of judges in the Czech Republic. I chose the topic because in this area there is lack of scientific literature given to the topic of professional ethics in general and even less literature directly addressing the professional ethics of judges. The main objective of this thesis is to provide the most comprehensive picture of the professional ethics of judges in the Czech Republic and the resources on which it puts. The topic is brought to the reader within five chapters. The first chapter introduces the reader to the topic of ethics and its relation with morality and law and brings the view from the perspective of philosophy and legal theory. The second chapter deals with professional ethics and professional ethical codes, presents to the reader what the professional ethical code should be like. The content of the third chapter is in the first place to introduce the reader to the character and personality of the judge, his status in the legal system and, above all, the analysis of the professional ethics of judges. This chapter is the core of the work and in the analysis of various aspects of professional ethics draws on information acquired in the previous chapters. The main basis for this chapter...

Submitted by Maicon Juliano Schmidt (maicons) on 2015-04-18T14:55:02Z No. of bitstreams: 1 Marcos Pires.pdf: 9611026 bytes, checksum: 0f9a1aa0b38bbbfdddf960dabbd799ac (MD5) / Made available in DSpace on 2015-04-18T14:55:02Z (GMT). No. of bitstreams: 1 Marcos Pires.pdf: 9611026 bytes, checksum: 0f9a1aa0b38bbbfdddf960dabbd799ac (MD5) Previous issue date: 2013-10-31 / Nenhuma / O objetivo do estudo é elaborar o perfil dos profissionais contábeis envolvidos em processos éticos e disciplinares no Rio Grande do Sul abrangendo o período de 2008 a 2012. A amostra é composta por 3.771 infrações cometidas pelos profissionais contábeis, 3.031 julgamentos realizados pelo Conselho Regional de Contabilidade do Rio Grande do Sul - CRCRS, 2.754 processos para a identificação anual de gênero e categoria profissional e a totalização líquida de 2.413 profissionais autuados no período correspondente aos cinco anos do estudo. Os dados foram obtidos no sistema de informática utilizado pelo CRCRS. O exame realizado compreende o motivo das autuações, os julgamentos no Conselho, a identificação da categoria profissional, do gênero e das datas de nascimento, diplomação e registro dos autuados. Estes dados permitem concluir que o profissional infrator tem o seguinte perfil: é do sexo masculino, pertence à categoria profissional de técnico em contabilidade, está na faixa etária entre 46 e 55 anos, possui diplomação entre 13 e 20 anos, registro no CRCRS entre 13 e 19 anos, incorreu na infração de emissão de declaração comprobatória de percepção de rendimentos sem base legal ou com divergências, e foi penalizado com multa e advertência reservada. / This study's objective is to elaborate the profile of accounting professionals involved in ethical and disciplinary offenses and infractions in Rio Grande do Sul, covering the period from 2008 to 2012. The sample consists of 3,771 offenses committed by accounting professionals, 3,031 judgments made by the Regional Accounting Council of Rio Grande do Sul - CRCRS, 2,754 cases for the annual identification of gender and professional category, totalling an aggregation of 2,413 professionals judged in the corresponding five year period of this study. Our data was obtained in the computerized system utilized by CRCRS. The examination comprises the subject of professional conduct assessments, and judgments conducted within the Council, the identification of the professional category, gender and date of birth, graduation and registry of the judged professionals. These data allow us to conclude that the average offenders have the following professional profile: are male, belong to the category of professional accounting technician, are aged between 46 and 55 years old, obtained an accounting diploma between 13 and 20 years ago, and are actively registered at CRCRS for a past period between 13 and 19 years. The average offender incurred the infraction of issuing a statement individuals income without observing the relevant legal basis or with comprobatory documents, being as a consequence penalized with a fine and a private warning issued by CRCRS.

MARQUES, Regina dos Santos. Código de Ética Profissional do Servidor Público e o ato ético de servir: avaliação do nível de conhecimento no âmbito da UFC com o servidor docente e o técnico-administrativo. 2012. 97f. – Dissertação (Mestrado) – Universidade Federal do Ceará, Programa de Pós-graduação em Políticas Públicas e Gestão da Educação Superior, Fortaleza (CE), 2012. / Submitted by Márcia Araújo (marcia_m_bezerra@yahoo.com.br) on 2014-05-12T12:29:27Z No. of bitstreams: 1 2012_dis_rsmarques.pdf: 716711 bytes, checksum: cbea1c8c2c72ae0a93214680d7522122 (MD5) / Approved for entry into archive by Márcia Araújo(marcia_m_bezerra@yahoo.com.br) on 2014-05-12T12:44:24Z (GMT) No. of bitstreams: 1 2012_dis_rsmarques.pdf: 716711 bytes, checksum: cbea1c8c2c72ae0a93214680d7522122 (MD5) / Made available in DSpace on 2014-05-12T12:44:24Z (GMT). No. of bitstreams: 1 2012_dis_rsmarques.pdf: 716711 bytes, checksum: cbea1c8c2c72ae0a93214680d7522122 (MD5) Previous issue date: 2012 / The theme is ethics from philosophical studies originated in the ancient world, matured and discussed the Middle Ages, Modern and Contemporary World. His concepts and principles have been discussed far beyond the academy, in the professional field, when it comes to ethics in organizations. The ethics is present in the Code of Professional Ethics (CEP) as well as the Legal Regime Single of federal public servants and need for ongoing discussion. Being composed of professional ethics ethical principles and moral values enshrined in the code of ethics of the server, it is necessary to their knowledge and understanding to exercise everyday. Both ethical and moral values acquired based on the cultural construction of each professional category, it fails to bring the "fore" the precepts that underlie Socratics. Ethics for Socrates was the interior refinement. Faced with this question, one has the general objective to assess the level of knowledge of servers teachers and technical and administrative staff of the Federal University of Ceará on the Code of Ethics Public, embodied in Decree No. 1171 of 1994 and No. 6029, 2007 in art. 116 and 117 of Law No. 8112 of 1990 and in art. 37, main clause of the Federal Constitution of 1988. The methodology consisted of a literature review because it involves explanations grounded in books, magazines, articles and white papers that address the issue in question; application of a questionnaire among the servers taken at random from the population surveyed in the period from March to May, 2012, 13 units manning the UFC. It is concluded that more than half of respondents said they do not know the Code of Professional Ethics Server; servers consider important the promotion of professional ethics within the Federal University of Ceará. Because of this, it is understood that there is need to implement actions, such as courses, seminars, lectures, and other promotions aimed at promoting professional ethics in the Federal University of Ceará. / A ética é tema proveniente de estudos filosóficos, originados no mundo antigo, maturados e discutidos na Idade Média, Moderna e no Mundo Contemporâneo. Seus conceitos e princípios são discutidos muito além da academia, no campo profissional, quando se trata da ética nas organizações. A eticidade está presente no Código de Ética Profissional (CEP), assim como no Regime Jurídicos Único dos Servidores Públicos Federais, e carecem de debate permanente. Sendo a ética profissional composta de princípios éticos e valores morais consignados no Código de Ética do Servidor, fazem-se necessários o seu conhecimento e o entendimento para o exercício do cotidiano. Tanto os princípios éticos como os valores morais adquiridos com base na construção cultural de cada categoria profissional, não deixa de trazer à baila os preceitos socráticos que a embasam. A ética, para Sócrates, era o aperfeiçoamento interior. Ante tal questionamento, tem-se como objetivo geral avaliar o nível de conhecimento dos servidores docentes e técnico-administrativos da Universidade Federal do Ceará sobre o Código de Ética Público, materializado nos Decretos n°s 1.171, de 1994 e 6.029, de 2007, nos art. 116 e 117 da Lei nº 8.112, de 1990, e no art. 37, caput da Constituição Federal de 1988. A metodologia constou da revisão da literatura, pois envolve explicações embasadas em livros, revistas, artigos e documentos oficiais, que abordem o assunto em análise; aplicação de um questionário entre os servidores tomados ao acaso entre a população pesquisada, no período de março a maio de 2012, em 13 unidades de lotação da UFC. Conclui-se que mais da metade dos sujeitos responderam que não conhecem o Código de Ética Profissional do Servidor; os servidores consideram importante a promoção da ética profissional no âmbito da Universidade Federal do Ceará. Por conta disto, entende-se que existe necessidade de implantação de ações, como, cursos, seminários, palestras, e outras promoções, voltadas para fomentar a ética profissional no âmbito da Universidade Federal do Ceará.

nÃo hà / A Ãtica à tema proveniente de estudos filosÃficos, originados no mundo antigo, maturados e discutidos na Idade MÃdia, Moderna e no Mundo ContemporÃneo. Seus conceitos e princÃpios sÃo discutidos muito alÃm da academia, no campo profissional, quando se trata da Ãtica nas organizaÃÃes. A eticidade està presente no CÃdigo de Ãtica Profissional (CEP), assim como no Regime JurÃdicos Ãnico dos Servidores PÃblicos Federais, e carecem de debate permanente. Sendo a Ãtica profissional composta de princÃpios Ãticos e valores morais consignados no CÃdigo de Ãtica do Servidor, fazem-se necessÃrios o seu conhecimento e o entendimento para o exercÃcio do cotidiano. Tanto os princÃpios Ãticos como os valores morais adquiridos com base na construÃÃo cultural de cada categoria profissional, nÃo deixa de trazer à baila os preceitos socrÃticos que a embasam. A Ãtica, para SÃcrates, era o aperfeiÃoamento interior. Ante tal questionamento, tem-se como objetivo geral avaliar o nÃvel de conhecimento dos servidores docentes e tÃcnico-administrativos da Universidade Federal do Cearà sobre o CÃdigo de Ãtica PÃblico, materializado nos Decretos nÂs 1.171, de 1994 e 6.029, de 2007, nos art. 116 e 117 da Lei n 8.112, de 1990, e no art. 37, caput da ConstituiÃÃo Federal de 1988. A metodologia constou da revisÃo da literatura, pois envolve explicaÃÃes embasadas em livros, revistas, artigos e documentos oficiais, que abordem o assunto em anÃlise; aplicaÃÃo de um questionÃrio entre os servidores tomados ao acaso entre a populaÃÃo pesquisada, no perÃodo de marÃo a maio de 2012, em 13 unidades de lotaÃÃo da UFC. Conclui-se que mais da metade dos sujeitos responderam que nÃo conhecem o CÃdigo de Ãtica Profissional do Servidor; os servidores consideram importante a promoÃÃo da Ãtica profissional no Ãmbito da Universidade Federal do CearÃ. Por conta disto, entende-se que existe necessidade de implantaÃÃo de aÃÃes, como, cursos, seminÃrios, palestras, e outras promoÃÃes, voltadas para fomentar a Ãtica profissional no Ãmbito da Universidade Federal do CearÃ. / The theme is ethics from philosophical studies originated in the ancient world, matured and discussed the Middle Ages, Modern and Contemporary World. His concepts and principles have been discussed far beyond the academy, in the professional field, when it comes to ethics in organizations. The ethics is present in the Code of Professional Ethics (CEP) as well as the Legal Regime Single of federal public servants and need for ongoing discussion. Being composed of professional ethics ethical principles and moral values enshrined in the code of ethics of the server, it is necessary to their knowledge and understanding to exercise everyday. Both ethical and moral values acquired based on the cultural construction of each professional category, it fails to bring the "fore" the precepts that underlie Socratics. Ethics for Socrates was the interior refinement. Faced with this question, one has the general objective to assess the level of knowledge of servers teachers and technical and administrative staff of the Federal University of Cearà on the Code of Ethics Public, embodied in Decree No. 1171 of 1994 and No. 6029, 2007 in art. 116 and 117 of Law No. 8112 of 1990 and in art. 37, main clause of the Federal Constitution of 1988. The methodology consisted of a literature review because it involves explanations grounded in books, magazines, articles and white papers that address the issue in question; application of a questionnaire among the servers taken at random from the population surveyed in the period from March to May, 2012, 13 units manning the UFC. It is concluded that more than half of respondents said they do not know the Code of Professional Ethics Server; servers consider important the promotion of professional ethics within the Federal University of CearÃ. Because of this, it is understood that there is need to implement actions, such as courses, seminars, lectures, and other promotions aimed at promoting professional ethics in the Federal University of CearÃ.

Interpretation 101-3 of the AICPA Code of Professional Ethics provides four independence requirements for certified public accountants performing bookkeeping services. As such, these requirements are largely thought of as rules requiring compliance. The purpose of this study was to provide empirical evidence related to the question, "Can the guidelines in Interpretation 101-3 be effectively interpreted?" Accordingly, the research objectives were twofold: (1) to make an estimate of the effectiveness of independence discrimination resulting from the use of Interpretation 101-3 , and (2) to identify variables related to differences in CPAs' judgements of impairment and non-impairment of CPA independence in situations covered by Interpretation 101-3. The research methodology for this study was based on a case approach. Twelve situations developed from analysis of Interpretation 101-3 and discussions with practitioners were organized into twenty-four cases in which a CPA firm provided a variety of accounting services. These twenty-four cases were divided into two case sets of twelve cases each and then combined with two cases from a previous study by David Lavin. These cases were submitted to an expert panel for validation as to their relationship to Interpretation 101-3, and a predetermined "correct" judgement was established for use in analysis. A mail survey of the licensees of the Texas State Board of Public Accountancy was used for collecting data. The CPAs were provided with a copy of Interpretation 101-3 and asked to base their judgements exclusively on the standard. Hypothesis testing was used to determine the effectiveness of the independence discrimination resulting from the use of Interpretation 101-3. Statistical models were developed for evaluating differences in the effectiveness of independence discrimination and differences in the CPAs' judgements themselves.