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A adesão do contabilista ao código de ética da sua profissão: um estudo empírico sobre percepções / Accountants' adherence to their Code of Ethics: an empirical study on perceptions.Francisco José dos Santos Alves 16 December 2005 (has links)
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 accountants 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 professionals 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 accountants ethical decision-making process.
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Establishing a benchmark for educator work ethic in the Limpopo ProvinceMashamba, Madumi Jonathan 12 September 2012 (has links)
M.Ed. / The birth of a democratic South Africa demanded that all people of this country be integrated into one society (Hariparsad, 2005:1). This implies that people from various cultural backgrounds brought with them their individual, cultural and normative values into the integrative process. For example, there were more than one education system in this country and all were integrated into one system (Bray, 2000:31). According to Bennet (1997:71), the term 'work ethic' describes the preposition that work is a moral obligation and that work occupies a central position in a person's life. Van der Westhuizen (2003:71) argues that a school reflects traits of both societal relationships and organizations. The school is a formal organization consisting of structure and activity that has to be managed to fulfill the intended function. A fundamental management function is leadership (Smith & Cronje, 2001:278), which Gunter (2001:19) defines as the process of directing the behaviour of others towards the accomplishment of objectives and goals of the organization. In a school environment, the task of leadership is accorded to the principal, who needs to be responsible in his/her job for maintaining an effective school environment. Organizations do not achieve their objectives on their own. Someone has to deploy the basic resources that the organization has at its disposal to help it achieve its goals. This important element is management. Managers must activate and guide the organization (Hariparsad, 2005:4), and the responsibility for professional management of a public school is also vested in the principal (South African Schools Act, 1996:16[3]). The researcher believes that the work ethic of the educators will dictate the manner in which the school functions. Hariparsad (2005:5) states that if the work ethic of the educators is based on sound principles of efficient and effective work practices, emerging from a sound value system and a strong individual moral fibre, it can be expected that the school will function as a meaningful organization in society. It seems, however, that some schools face management problems which emanate from the work ethic of the educators. In addition, the management practices and procedures selected by the principal impact on the ethos of the school which in all likelihood will affect the work ethic of the educators (Hariparsad 2005: 6). Educators in South Africa have recently been accused by the public of going on strike far too easily; and hence have been labeled as having a poor work ethic (Makgoba, 2007:7). The work ethic among South African educators has, however, not been determined in any empirical way and this research will attempt to obtain a benchmark for educators in the Limpopo Province of South
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Die professionele en persoonlike selfhandhawing van hoërskoolonderwysersNiehaus, Linda 17 February 2014 (has links)
D.Ed. / Increasingly high demands are being made on teachers. It is consequently not strange that they often find it difficult if not impossible to hold their own, professionally and personally. This leads to phenomena such as stress, burnout and resignations from the teaching profession. Although these problems are also encountered in other occupations as well, in teaching they have a unique and rippling dimension. Pupils, who are in a particularly impressionable stage in their lives, are defenceless against the "onslaughts" that may partially stem from a teacher's inability to cope successfully. Every teacher should therefore be able to uphold his inner self, with all the meanings he attaches to it - in the work context and in all life situations that have a bearing on him as a unique person. Against this background the aim of this investigation was to determine how the high demands of the teaching profession influence the professional and personal coping process of high school teachers. To achieve this aim the research was guided by seven detailed objectives. The first five were realized by building a theoretical framework for the professional and personal coping process of teachers with the help of an extended literature study. Factors and functions were identified that complicate the survival and functioning of high school teachers, and consequently set high coping demands. Arising from the nature of these coping demands, particular conditions or requirements were sought that promote or ensure the successful professional and personal coping process of teachers. In addition, certain kinds of strategies or techniques were identified from the literature that teachers can use to help them handle situations that could lead to tension, frustration or could upset them. In the above theoretical reflection of this investigation, two dimensions (facets) of high school teachers' ability to hold their own have crystallized. The first of these dimensions concerned teachers' professional and personal coping abilities in respect of demands placed on them by contextual factors and the inner dynamic quality of each teacher's own persona. The second dimension concerned teachers' use of particular coping strategies or techniques when they find themselves in situations that could be stressful, frustrating or upsetting to them. An empirical investigation was undertaken with reference to the above theoretical framework. White teachers at Afrikaans-medium and English-medium schools in Pretoria and Verwoerdburg were involved in the investigation. A structured questionnaire, in Afrikaans and English, was compiled on the basis of the above dimensions of teachers' ability to hold their own. In line with the sixth objective set for this study, this measuring instrument was used to determine to what extent high school teachers succeeded in holding their own professionally and personally. The strategy followed to analyze and interpret data consisted of four steps. In accordance with steps 1 to 3 the data were separately analyzed in respect of each dimension (facet) of teachers' ability to hold their own. In step 1 the validity and reliability of the measuring instrument was investigated in terms of each separate dimension (facet) of teachers' ability to hold their own. First and second-order factor analytical procedures and item analyses were applied in this connection, leading to the identification of three variables (scales or factors). In respect of dimension 1, one variable was of relevance, namely teachers' perceptions of their professional and personal coping ability concerning demands made on them as a result of con extual factors and the inner dynamic quality of each teacher's own persona. For dimension 2 two variables were used, namely teachers' use of predominantly problem-oriented coping strategies or techniques and their use of predominantly emotion-oriented coping strategies or techniques. The above variables were then used to conduct multivariate and single-variable analyses on the data according to steps 2 and 3 in respect of each dimension of teachers' ability to hold their own. These analyses were aimed at determining to what extent high school teachers were currently succeeding in holding their own professionally and personally. The Hotelling T2 test and the MANOVA were used to test multivariate hypotheses, while Student's t test, the ANOVA, the Scheffe test and the Chi-square test were used to test single-variable hypotheses. In step 4 of the analyses a canonical correlation analysis was conducted on the data to determine whether there was a statistically significant relation between the two respective dimensions (facets) of the teachers' ability to hold their own. The findings obtained from all these analyses will now be dealt with briefly. Concerning the first dimension of teachers' ability to hold their own, it appeared from the findings that most of the teachers in the test group had apositive perception of their professional and personal coping abilities. There were also teachers who had less positive perceptions in this regard, which indicates that they found it more difficult than others to hold their own successfully. It therefore seems that such teachers could often experience crises in their ability to cope. In addition, the use of the respective types of coping strategies (dimension 2) by the teachers in the test as a whole suggests that the above positive perceptions may not always be so realistic. Although the teachers believe they coped very successfully, it appeared from the results that their use of predominantly problem-oriented coping strategies or techniques was not particularly high, which can imply a less successful ability to hold their own. It follows from this that these types of strategies are aimed at averting emotional experiences such as tension, frustration and alarm. Although there were teachers who used these strategies to a greater extent than others, it emerged that the use by most of the teachers of predominantly emotion-oriented coping strategies was particularly high. There were also teachers who made use of the latter type of strategies to a greater extent than others, which indicates that they probably frequently experienced tension, frustration or alarm and consequently coped less successfully. This happens because predominantly emotion-oriented coping strategies are used when the above experiences have already been elicited in a person and he/she endeavours to control them. Regarding the relation between the teachers' perceptions of their professional and personal coping abilities and their use of particular types of coping strategies or techniques, the following was found: • Particularly positive perceptions of professional and personal coping abilities correlate statistically significantly with a high use of predominantly problem-oriented coping strategies or techniques. • Teachers who believe that their religious convictions and teacher training to a large extent contribute to their coping ability, nevertheless find it difficult to cope in respect of demands that stem largely from their relationship with the pupils. Such teachers consequently make use of mainly emotion-oriented strategies in their endeavours to hold their own. In addition these teachers believe that nowadays teacher training equips teachers with the skills to cope successfully in practice. Understanding for the professional and personal demands that teachers have to contend with, needs to be encouraged among parents and the public at large.
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Moral Judgment Development in Higher Education AdministrationMcQueen, Gregory P. (Gregory Paul) 08 1900 (has links)
Patterns of moral judgment exhibited by institutional candidates and fellows in the American Council on Education Fellows Program in Leadership for Higher Education 1988/1989 and 1989/1990 were explored in this study. The fellowship program selection process produced a group of institutional candidates with the high level of moral judgment development necessary for successful leadership in higher education administration. The goals of the program may be best served by minor improvements which will enhance a sound process. The results indicate that moral judgment development was not a significant factor in the selection of fellows. Salary and years of administrative experience, however, were related to selection. Candidates with higher salaries were more likely to be selected as fellows and tended to have lower levels of moral judgment development. The study revealed that there are variables affecting the selection and further investigation is necessary to determine which variables affect the selection and if they contribute to the goals of the fellowship program. Participation in the fellowship program did not significantly affect the fellows' level of moral judgment development as a group. The fellowship program did, however, have a positive impact on the upper third subgroup of fellows and a negative impact on the lower third subgroup. The performance of the upper third indicated that they have the potential to make a significant contribution to higher education administration. The middle third subgroup's performance indicated it is in a position to benefit significantly from program adjustments which enhance the fellows' awareness and broaden their perspective of the social milieu, within which higher education functions. Performance of the lower third indicated that the fellowship program might be adapted to meet the needs of this subgroup. Further study of other variables separating these three subgroups is needed. A longitudinal study could be completed to determine if candidates in the three subgroups went on to make the contributions in higher education administration this study implied they were equipped to make.
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In the language of the mother — re-storying the relational moral in teachers' storiesEstola, E. (Eila) 11 April 2003 (has links)
Abstract
This is an overview of five substudies, which are based on autobiographical stories of teachers working in early childhood education and general education. By the concept of 'relational moral', I refer to human relationships between teachers and children or adolescents. I approached the main question 'How is the storied relational moral of teachers constructed in a re-storying process?' through two subquestions: 1. What is relational moral like as a moral horizon in teachers' narrative identity? and 2. What is relational moral like as a storied educational practice?
Teachers' relational moral was considered to find its expression in the language of the mother. This view has its roots in feminist research, which has pointed out that identities are gendered, and that the historical and cultural roots of relational moral in the Western culture lie in the practices of mothers. This view also emphasizes that gender constitutes an important distinction in language use. Since the voices of women do not have the same power as the voices of men, the voices of relational moral are not heard.
Basing on the applications of the narrative-biographical approach I analysed the stories as representative of the language of practice, i.e. as moral, multivoiced and dialogical. In the process of re-storying, I interpreted the moral words denoting vocation, hope, love, change and body as Other-oriented concepts implying the need to listen to children and a future orientation. Teachers construct their narrative embodied identities under the cross-pressure of different and contradictory voices. The loudest contradictory voices come from the administration, social and educational policies, and the media. The relational moral was storied as an embodied practice, as physical work in which many silent voices become audible through touching, gentleness and closeness. The concept of body position was developed as a tool to understand the concrete working bodies that carry moral meanings. Teachers' stories involve many body positions, of which the positions of relational moral are not always officially appreciated. / Tiivistelmä
Tutkimus pohjautuu viiteen osatutkimukseen, joissa on analysoitu lastentarhanopettajien ja yleissivistävän koulutuksen opettajien omaelämäkerrallisia kertomuksia. Ihmissuhteisiin perustuvan moraalin käsitteellä viittaan suhteisiin opettajien ja lasten / nuorten välillä. Tutkimuskysymystäni, millaiseksi opettajien ihmissuhteisiin perustuva moraali rakentuu uudelleenkerrottuna, tarkastelin kahden alakysymyksen kautta. Ensin kuvasin, millaiseksi moraaliseksi horisontiksi rakentuu ihmissuhteisiin perustuva moraali opettajien narratiivisessa identiteetissä. Toiseksi tarkastelin sitä, millaiseksi ihmissuhteisiin perustuva moraali rakentuu kerrotuissa kasvatuskäytännöissä.
Osatutkimusten pohjalta muotoutui uudelleen kertomista ohjaavaksi lähtökohdaksi opettajien ihmissuhteisiin perustuva moraali eräänlaisena äidin kielenä. Feministinen tutkimus on osoittanut, että identiteetit ovat sukupuolittuneita, ja että ihmissuhteisiin perustuvan moraalin historialliset ja kulttuuriset juuret nousevat länsimaissa äitiyden käytännöistä. Myös kieli on sukupuolittunutta. Tätä tutkimusta on innoittanut pyrkimys kuunnella äidin kielen hiljaisia ääniä, jotka jäävät helposti miehisen isän kielen korkeamman yhteiskunnallisen statuksen alle ja kuulumattomiin.
Osatutkimuksissa sovellettiin narratiivis-biografista lähestymistapaa. Kertomukset valittiin laajemmasta aineistosta harkinnanvaraisesti ja niitä tarkasteltiin käytännön kielenä, moraalisina, moniäänisinä ja dialogisina. Analyyseissä pyrittiin kertomusten empaattiseen ja responsiiviseen lukemiseen, ja niissä käytettiin erilaisia temaattisia ja narratiivisia menetelmiä.
Osatutkimusten uudelleenkerronnassa tulkitsin opettajien narratiivista identiteettiä kutsumuksen, rakkauden, toivon, muutoksen ja ruumiillisuuden käsitteiden avulla. Moraalisessa horisontissa ne ilmenevät Toiseen suuntautumisena, jolloin korostuu lasten kuuleminen ja tulevaisuuteen kurottautuminen. Opettajat kertovat identiteettinsä ruumiillisuutensa kautta: erilaiset moraaliset kielet luovat erilaisia odotuksia ja rajoituksia opettajan toiminnalle. Ristiriitojen keskellä muotoutuva moraalinen horisontti rakentuu ristiriitaiseksi ja epäyhtenäiseksi. Opettaja joutuu valitsemaan, millaisia moraalisia ääniä hän voi ja haluaa kuunnella ja millaista moraalista kieltä käyttää. Kuuluvimmat äänet, jotka kertomuksissa uhkasivat ihmissuhteisiin perustuvaa moraalia tulivat hallinnosta, sosiaali- ja koulutuspolitiikasta ja mediasta.
Ihmissuhteisiin perustuva moraali konkretisoituu kertomuksissa ruumiillisena työnä, jossa monet hiljaiset äänet, kuten koskettaminen, hellyys ja läheisyys tulevat kuultaviksi. Ruumiinasennon käsitteen avulla kuvasin opettajien ruumiillisuuden moniäänisyyttä ja sitä, miten Toiseen suuntautuvia, ihmissuhteisiin perustuvan moraalin ruumiinasentoja voidaan helposti pitää ei-suotavina tai vähäarvoisina.
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The management of educator misconduct in township schoolsMbonambi, Thulani Stanley 30 November 2011 (has links)
M.Ed. / Many township schools are not effective in providing quality education. Managing educator misconduct in township schools is a research project which investigates the nature of educator misconduct in township schools and its impact on school management. It also investigates how educator misconduct is managed in these schools and provides guidelines to alleviate the problem of educator misconduct in township schools. Therefore, the research question was: "What are the nature and consequences of educator misconduct in township schools and how should educator misconduct be managed?" The aims were to identify, describe and discuss the nature and consequences of educator misconduct~ to understand the role of stakeholders in the management of educator misconduct~ and to discuss guidelines for managing educator misconduct. A qualitative research strategy was used in this research project. A literature study was conducted before and during this research project in order to provide a theoretical background to this research project. Data were collected through individual in-depth and focus group interviews with the principals and educators of three township secondary schools. Interview data were audio-taped and transcribed verbatim and analysed using the constant comparative method. Four themes emerged from data analysis. The first theme is common types of educator misconduct. This includes absenteeism and tardiness, where educators absent themselves from school without giving valid reasons and also go late to classes~ insubordination or a lack of respect for the principal's authority and using corporal punishment regardless of the fact that it has been legally banned. The second theme is the awareness of regulations regulating educator misconduct. In this theme it was revealed that educators and principals are aware of the Education Department policies on educator misconduct and the SACE code of ethics for educators, but disregard them nonetheless. The third theme viz. the effect of educator misconduct on schools, revealed that learners are adversely affected by educator misconduct since educators do not spend most of the time teaching them in classes. This theme also revealed that other educators are negatively affected by the prevalence of educator misconduct in their schools and that the whole school image is also tainted. The fourth theme discussed how educator misconduct is managed in township schools. This includes the procedures used by principals in dealing with cases of educator misconduct; the role played by the Department of Education in helping the principals deal with educator misconduct; the role of the school governing bodies and the role of the parents. Based on the literature and interview data, the research concludes by making a number of recommendations as to how principals can reduce the problem of educator misconduct in schools.
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Vigs in die werksomgewing : ekonomiese, politiese en etiese oorwegings in die Suid-Afrikaanse mynboubedryfVan Biljon, H. 21 May 2014 (has links)
M.Com. (Business Management) / HIV/AIDS infection is becoming one of the greatest threats the world has had to face the past century. opinions on the subject vary from doomsday scenarios to those that feel that it will just pass as another storm in a teacup, without having any real effect on society. since the indications are there that it is especially the economically active that are exposed to the infection, top management cannot take the chance of ignoring the issue. Unfortunately this seems to be the case in South Africa, with the awakening of the new South Africa, new economic and political opportunities are openlng up for the country. Business leaders cannot allow AIDS to jeopardise these opportunities. Because HIV/AIDS can take more than ten years before becoming visible, most societies, firms and even governments are still only paying lip service in dealing with the matter. AIDS has devastating economic consequences for affected individuals and their families. If the experience of other countries, and current trends in south Africa are any indication, there is likely to be increasing discrimination in the work place, resulting in large numbers of those who are HIV positive losing their jobs. The burden on families who have to care for, and bury people dying of Aids, and consequently those who lose breadwinners, will be enormous. This will be aggravated by unemployment, by inadequate social support services and transfer payments, by discrimination of access to insurance and housing, and by the predicted inability of the health services to offer adequate care to affected individuals, and support of their families. HIV/AIDS is a reality for any work environment. It is therefore of vital importance for management to take cognisance of the important aspects in dealing with the problem. A formal AIDS policy is the only effective solution to prevent discriminatory practices in the workplace. Finally, and most importantly, the AIDS epidemic in south Africa will be a terrible, and enormous human tragedy, through the potentially avoidable loss of hundreds of thousands, and ultimately, millions of lives. In this study, the major implications of AIDS to be considered in company policy, dealing with the AIDS problem in the workplace and in particular the mining industry, are dealt with.
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'n Motiveringstrategie vir swart onderwysersMyburgh, Cornelis Hermanus 02 June 2014 (has links)
M.Ed. (Educational Psychology) / Motivated teachers are essential for effe~~ive teaching to take place. As a result of trauma experienced by the black teacher, especially after 1976, when their authority was. undermined and the slogan "Liberation before education" was the theme of the day, teachers were unmotivated to teach. Furthermore the existing forms used to "inspect" the teachers were unacceptable for the ANC government and teachers. The researcher, out of his experience as subject advisor, identified and addressed the shortcomings in the existing evaluation practices by developing a motivation strategy where a motivation form is used. In this way a learning culture could again be established in the schools. As a grounding for above mentioned strategy a literature study was done on motivation, the motivation theories as well as ways in which adults are motivated. Goal setting, what it entials, existing theories as well as the errors made when setting goals, were also researched by means of literature studies. A motivation form is developed in this research, in which the purpose, development and structuring of the form is discussed. Finally research is undertaken to determine the didactic principles relevant to this study were researched to determine what the purpose and value of each principle were, and how these could simultaneously contribute towards the mastering of the work by the pupils.
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Die opleiding van die opvoedkundige sielkundige as reflektiewe praktisynSwart, Regina Estelle 16 February 2015 (has links)
D.Ed. (Educational Psychology) / This study investigates the first year of education and training of students enrolled for. the M.Ed. degree in Educational Psychology with the view to describing and also explaining pertinent problems and processes of professional development, especially with regard to reflective practitioning and the role of experiential learning. The rationale for the investigation was involved from major policy documents which addresses the issue of knowledge and the novice practitioner in the dynamic and challenging milieu of reconstruction and development in South African education. The report of the study commences with a theory framework in which reflective practitioning, experiential learning and professional development are explicated. An important distinction in the literature review is the two main emphases in professional training, namely the normative professional curriculum and the dialectic professional curriculum. Both the theory of reflective practitioning and experiential learning are viewed as exponents of the dialectic curriculum in which contemporary theory of constructivism as view of learning is embedded. In this view a reflective practitioner is considered a lifelong self evaluative learner. In conjunction with the perspective of reflection in practice, experiential learning is viewed as potential knowledge. Rounding off the literature review, various models of reflective practitioning are included emphasising the role of the facilitator as guide and as leader. The theory framework is complemented by a chapter on the design of the field study, substantiating the choice of the format and methods of data collection and analyses with views from the body of knowledge on qualitative research. The field investigation is reported in the ensuing chapters presenting examples of data collection and analyses procedures.
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Teacher professionalism and motivation in a culture of teaching and learningLethoko, Mankolo Xaverine 06 May 2008 (has links)
Please read the abstract in the section, 00front, of this document / Thesis (PhD (Education Management))--University of Pretoria, 2008. / Education Management and Policy Studies / PhD / unrestricted
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