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.

This study goals was to reflect about the professional ethic in social service professional training having as background the supervised internship and discuss and ethics importance on its realization. The research was mostly qualitative and utilized as sources papers, about professional ethic in social service vocational training, published in thematic journals between 1990-2012. This paper starts with a reflection about social service and the ethical-political project, making a discussion about the supervised internship in this theme. Then this paper discuss about ethic and its particularity in the professional environment presenting its different theoretical-philosophical perspectives that are inside the ethics in social service. On the last part this paper presents an analysis about the selected articles on the journals: |Serviço Social e Sociedade| (SP), |Katálysis| (SC) e |Textos e Contextos| (RS). These journals were chosen because they were Brazilian and |A| classified in Qualis/Capes system. It´s understandable that the ethical reflection in the supervised internship realization is very important once it is a mediator in the relation: professional formation/labor market. The absence of a specific discussion about the relation between ethic and the internship in the production of papers, in the selected sample, can be highlighted. Therefore important considerations were found in the papers that are essentials in the growth of this reflection inside this category of professionals. This reflection is necessary facing the social determinations especially due the universities precariousness| and the Brazilian´s labor market. / O estudo teve os objetivos de refletir sobre a ética profissional na formação profissional do Serviço Social, tendo como pano de fundo o estágio supervisionado, e discutir a importância da ética na sua realização. A pesquisa foi de caráter qualitativo e utilizou como fontes artigos publicados em periódicos da área sobre os temas ética profissional e estágio supervisionado em Serviço Social, no período de 1990 a 2012. O texto que se apresenta traz inicialmente uma reflexão sobre Serviço Social e o projeto ético-político e faz uma discussão a respeito do estágio supervisionado na área. Em seguida, discute sobre a ética e sua particularidade no âmbito profissional, apresentando as diferentes perspectivas teórico-filosóficas presentes na reflexão ética no Serviço Social. Por fim, apresenta uma análise sobre os artigos selecionados nas revistas Serviço Social e Sociedade (SP), Katálysis (SC) e Textos e Contextos (RS). A escolha desses periódicos deveu-se por serem periódicos nacionais e em razão da sua classificação como estrato A no Sistema Qualis/Capes. Compreende-se a importância da reflexão ética na realização do estágio supervisionado, uma vez que se configura como mediação na relação formação profissional/mercado de trabalho. Destaca-se a ausência da discussão específica sobre a relação entre ética e estágio na produção em periódicos na amostra selecionada, embora se constatem importantes considerações nos artigos, essenciais para o amadurecimento dessa reflexão no interior da categoria profissional. Faz-se necessária essa reflexão frente às determinações sociais, sobretudo à precarização do ensino superior e do mercado de trabalho no Brasil.

Made available in DSpace on 2016-03-15T19:32:42Z (GMT). No. of bitstreams: 1 Zuleica Yona Barbosa da Silva.pdf: 307366 bytes, checksum: eb2bf34552468fd2cfb16e12c9d37b85 (MD5) Previous issue date: 2012-03-05 / Fundo Mackenzie de Pesquisa / This study aimed to study the professional ethics in the accounting area, from the point of view of students, which although it is a topic relevant to identify the behavior of future professionals, it is still little explored in Brazil. On the one hand the practice of ethical attitudes by the part of the accountants is something expected, on the other hand, the importance of the formal study of ethics in degree courses is still few investigated if compared to other areas of the accounting profession. This situation shows that is relevant to the accounting professionals, and to the society in general, understand the ethical judgments of future accountants' during the process of its professional formation. To achieve the objectives of this descriptive research, it was used a quantitative approach, with questionnaires containing closed questions, that had as goal to observe the ethical profile and ethical judgment of accounting students. The study covered a sample of 348 students in six Colleges and Universities of Sao Paulo. For the data analysis methodologies were used tools statistics, such as descriptive statistics, multiple regression and multivariate analysis of variance, which allowed the crossing of several information collected. One of the findings identified that the gender factor is decisive in the ethical profile of the students, in which women show to have a higher ethical rigor, while men are less strict and they have a bigger disposal to commit unethical actions when the benefits of these actions reflect immediately to financial gain. The idealist and relativists profiles identified in the study also showed significant influence on students' ethical judgments about the professional dilemma situations. Finally, and perhaps the most interesting and surprising finding, refers to general mean of personal judgments of the of research participants, which shows a trend to they have more ethical strict actions on the routine of profession. It is understood that the results of this study contribute to the accounting courses review the content and methodology adopted in the discipline of General Business Ethics. / Este trabalho buscou estudar a ética profissional no âmbito da contabilidade, sob o ponto de vista dos estudantes, visto que muito embora seja uma temática relevante para se identificar o comportamento ético dos futuros profissionais da área, ainda é pouco explorado no Brasil. Se por um lado a prática de atitudes éticas por parte dos contadores seja algo esperado, por outro lado, a importância do estudo formal da ética nos cursos de graduação ainda é pouco pesquisado se for comparado com outras áreas da profissão contábil. Nesse cenário, entendese que seja relevante para a classe contábil, e para a sociedade no geral, estudar-se o julgamento ético dos futuros contadores durante o processo de sua formação. Para cumprir com os objetivos desta pesquisa descritiva, foi utilizada uma abordagem quantitativa, com questionários contendo perguntas fechadas, nos quais se buscava observar tanto o perfil quanto o julgamento ético dos estudantes de contabilidade. Abrangeu uma amostra composta por 348 alunos de 6 cursos de graduação da grande São Paulo. Para a análise dos dados foram utilizadas técnicas estatísticas, tais como estatística descritiva, regressões múltiplas e análise multivariada de variância, que permitiu o cruzamento das diversas informações coletadas. Um dos resultados identificou que o fator sexo é determinante no perfil ético dos estudantes, em que as mulheres apresentaram um maior rigor ético, enquanto que os homens além de apresentaram-se menos rigorosos, mostram-se mais dispostos a cometerem ações antiéticas quando os benefícios destas ações refletirem ganhos financeiros imediatos. Os perfis idealistas e relativistas identificados na pesquisa, também apresentaram influência significativa nos julgamentos éticos dos alunos, mediante situações de dilema profissional. Por fim, e talvez o resultado mais importante, e por que não dizer mais surpreendente, refere-se à media geral do julgamentos pessoal dos participantes da pesquisa, que demonstra uma tendência a uma atitude mais rigorosamente ética na rotina do exercício da profissão. Objetivamente, entende-se que os resultados deste estudo contribuem para que as IES revejam o conteúdo e a metodologia adotados na disciplina de Ética Geral e Profissional do Contabilista.

In British Columbia (BC) foresters registered with the Association of BC Forest Professionals (ABCFP) have been given the exclusive right to practise professional forestry. As with all professions there is an expectation that Registered Professional Foresters (RPFs) conduct their activities in an ethical manner and are therefore obligated to act as an ethical agent on behalf of society regarding forest resources. If a certain level of ethical agency is desired of professionals we need to understand whether or not an RPF possesses the ability (defined as their discretion) to sufficiently fulfil this responsibility. Rule-based and principle-based standards of forest management, an RPF’s scope of practice, and the socio-political framework of public forest management in BC all come together to define an RPF’s discretionary context, which sets the limits to an RPF’s discretion. This context is highly idiosyncratic to a specific situation or decision and this makes the RPF’s discretion similarly idiosyncratic. This suggests that an RPF should not be accountable for a standard of ethical agency that does not reflect the context-dependent level of discretion they possess. Fifteen interviews of RPFs were conducted for this study to discuss their approach to ethical decision making. The analysis of the interviews revealed 12 major themes, several of which appear to be highly idiosyncratic to the situations described by the participants. The way these themes were perceived by the participants revealed the differences in the discretionary context of their situations. Several aspects of ethical deliberation emerged from the data that appear to be particular to broad employer categories, including delegated decision-making (government), economic and forest health considerations (industry), and the tension between personal and professional values (consultants). / Forestry, Faculty of / Graduate

This thesis looks at the experiences and needs of pastoral counsellors and ministers regarding ethical dilemmas in performing their pastoral duties. Brief attention was paid to the nature of pastoral counselling and the challenges it faces in the South African context. The problem that arose is that pastoral counsellors have a difficult and ethically and psychologically dangerous task and are not necessarily adequately prepared for or supported in that task. As such it is a study conducted within the framework of practical theology. A social constructionist paradigm, supported by a narrative approach to research was chosen. Thus the research was of a descriptive, qualitative nature. The empirical research took on the form of unstructured interviews with pastoral counsellors and others who work in related circumstances. Eight themes were identified as playing a role in pastoral counsellors’ experiences of ethical dilemmas and ethical decision-making. They are: The role of God and faith in the life of the pastoral counsellor; pastoral identity; evangelisation, prayer and preaching; hermeneutics and the role of the Bible; training and the role of mentors; approach to ethics and ethical dilemmas. Professional ethics was also identified as a contributing factor in the literature review. It was shown that these themes cannot be separated from one another and all contribute toward pastoral counsellors’ way of thinking about and dealing with ethics. A further survey of philosophical issues – such as postmodernism, pluralism, relativism, social constructionism and the South African context – shed light on the challenges pastoral counsellors face in ethical dilemmas, as a result of the postmodern discourses that influence contemporary thinking about ethics in general and Christian ethics in specific. It also showed that thinkers within the church have proposed various useful responses to these challenges. This study has shown that the emerging profession of pastoral counselling is faced with great challenges in terms of ethics. Pastoral counselling in South Africa is unique, because of the unique nature of South African society. However, the goals and principles of pastoral counselling remain the same. The value of the Judeo-Christian community’s history and the legacy of hope that has been built by pastoral counsellors in the recent past cannot be underestimated. / Dissertation (MA)--University of Pretoria, 2008. / Practical Theology / unrestricted

I show that auditors experience cognitive dissonance when they fail to take appropriate professionally skeptical (hereafter PS) action in line with high PS judgment I specifically show that cognitive dissonance leads auditors to revise their attitudes on low ranking audit actions upward and lower their risk assessments, consequently, lower overall professional skepticism I also find that auditor cognitive dissonance leads to exaggerated ex-post auditor self-assessments professional skepticism Professional skepticism is fundamental to performing an audit according to auditing standards and critical to audit quality Extant research that investigates treatments to enhance professional skepticism predominantly treats both skeptical judgment and skeptical action as analogous outcomes of professional skepticism If, however, there is a breakdown between PS judgment and PS action, the overall benefits of these treatments will be trivial I show that cognitive dissonance due to the incongruence between PS judgments and PS actions leads to an unforeseeable corollary of lower overall professional skepticism I also demonstrate a specific mechanism of how auditor incentives lead to lower professional skepticism, hence, lower audit quality Both researchers and practitioners can benefit from this study by better understating the intricacies in the critical link between PS judgment and action Additionally, I provide an empirical investigation of the components in Nelson’s (2009) model of professional skepticism and extend the model to reflect the intricacies between PS judgment and PS action I test my hypotheses via a three-group research design with attitude change as a proxy measure of cognitive dissonance / Includes bibliography / Dissertation (PhD)--Florida Atlantic University, 2016 / FAU Electronic Theses and Dissertations Collection

The diploma thesis deals with the topic of the theoretical establishment of the professional pedagogical chamber in the Czech Republic as a public-law institution in terms of ethical and moral patronage of the teaching profession. The profession of teacher is characterized by thorough and demanding work with people, requiring not only extensive knowledge, which is subsequently passed on to pupils and students, but also respect of moral and ethical principles, which presents teachers in public as a valuable profession, but also sets the model for exemplary and desirable behavior in society. At present, however, there is no public-law self-governing professional organization in the Czech Republic that associates members of the teaching profession and morally and ethically shields their profession, as is done, for example, by the medical or advocacy chamber of their members. This, in conjunction with the persistent absence of a defined teacher's professional standard and formal code of ethics, leads to lack of an idea who should teachers refer to regarding the problems of ethics and moral behaviour, what is expected from them in this area and also have no support in a legally established and functional professional organization. The aim of this diploma thesis is therefore to identify and describe the...

Syftet med denna studie var att undersöka bemötande på Familjerätten i Borlänge, utifrån klienters uppfattningar, handläggares upplevelser och hur begreppet bemötande synliggörs i Borlänge Kommuns värdegrund. Empirin samlades in genom en enkätstudie, dokumentstudie och semistrukturerade intervjuer. Vidare använde vi oss av professionsetik som teoretiskt ramverk. Empirin analyserades med hjälp av en tematisk analys och diskuterades därefter utifrån professionsetik och tidigare forskning. Resultatet visar att klienter hos familjerätten i Borlänge upplevde ett gott bemötande från handläggarna. Klienterna upplevde ett gott bemötande när handläggarna var lyhörda, visade respekt och var trevliga. Vidare beskriver handläggarna på Familjerätten i Borlänge att de tycker ett gott bemötande är när man visar respekt, anpassar sig utifrån klientens behov, skapar förtroende, är neutrala och förstående. De belyste även vikten av att skapa en god relation till klienten. Borlänge Kommuns värdegrund genomsyrar arbetet och de värderingar de har på Familjerätten. / The purpose of this study was to examine treatment at the Family Court in Borlänge, based on clients' perceptions, case managers' experiences and how the concept of treatment is made visible in Borlänge Municipality's core values. The empirical data was collected through a questionnaire study, document study and semi-structured interviews. Furthermore, we used professional ethics as the theoretical framework. The empirical data was analyzed using a thematic analysis and the empirical data was then discussed based on professional ethics and previous research. The results show that clients at the Family court in Borlänge municipality experienced good treatment from the caseworkers. The clients experienced good treatment when the case managers were responsive, showed respect and were nice. Furthermore, the caseworkers at Familjerätten in Borlänge municipality describe that they think good treatment is when you show respect, adapt to the client's needs, create trust, are neutral and understanding. They also highlighted the importance of creating a good relationship with the client. Borlänge municipality's core values permeate the work and the values they have in the organization.

Professional School Counselors (PSCs) are to serve as advocates for all students and promote systemic change (American School Counselor Association, 2008) while navigating complex work environments. The primary purpose of this study was to investigate the contribution of PSCs‟ social-cognitive development to their levels of ethical and legal knowledge and locus of control orientation. The three constructs and instruments investigated in this study were: (a) social-cognitive development (ego development; the Washington University Sentence Completion Test [WUSCT]; Hy & Loevinger 1996), (b) Ethical and Legal Knowledge (the Ethical and Legal Knowledge in Counseling Questionnaire-Revised [ELICQ-R]; Lambie, Ieva, Gill, & Hagedorn, 2010), and (c) Locus of Control (the Adult Nowicki-Strickland Internal External Scale- College [ANSIE-C]; Nowicki & Duke, 1974; the Work Locus of Control Scale [WLCS]; Spector, 1988). The findings from this investigation contribute to the school counseling and counselor education literature. The sample size for this study was 301 certified, practicing school counselors (elementary school, middle school, high school, and multi-level) in five states (Colorado, Florida, Maine, Maryland, and New Mexico) across the country. The participants completed data collection packets including a general demographic questionnaire, the WUSCT (Hy & Loevinger 1996), the ANSIE-C (Nowicki & Duke, 1974), the WLCS (Spector, 1988), and the ELICQ-R (Lambie, et al., 2010). The statistical procedures used to analyze the data included (a) structural equation modeling (path Analysis), (b) simultaneous multiple regression, (c) Pearson productmoment (2-tailed), and (d) Analysis of variance (ANOVA). The primary research hypothesis was that practicing school counselors‟ social-cognitive development scores would contribute to their locus of control orientation and their levels of iv ethical and legal knowledge. The statistical analyses identified several significant findings. First, the path analysis model testing the contribution of school counselors‟ social-cognitive development to locus of control and ethical and legal knowledge did fit for these data. Specifically, the results indicated that school counselors‟ social-cognitive development contributed to their ethical and legal knowledge (less than 1% of the variance explained) and to locus of control (14% of the variance explained) in the model fit for these data. In addition, locus of control contributed to school counselors‟ ethical and legal knowledge (2% of the variance explained). Implications for professional school counseling and counselor education are presented, along with areas for future investigation.

Utifrån en pågående neutralitetsdebatt inom biblioteks- och informationsvetenskap är studiens syfte att undersöka bibliotekariers uppfattning av neutralitet som professionsvärde, detta utifrån huruvida bibliotekarier uppfattar eventuella spänningar mellan deras professionella yrkesidentitet och ett aktivt politiskt engagemang. Kvalitativa semistrukturerade intervjuer har genomförts med bibliotekarier. Detta resultat har analyserats med hjälp av Macdonald och Birdis (2020) beskrivningar av neutralitets-uppfattningar och Hysing och Olssons (2012) tjänstemannaroller som teoretiska verktyg. Genom en idé- och ideologianalys har bibliotekariernas uppfattningar om neutralitet karaktäriserats. Analysen utvecklas genom att deras idéer om bibliotekarierollen karaktäriseras i relation till olika tjänstemannaroller. Studiens slutsatser visar att det förekommer skilda uppfattningar kring hur neutralitet kan tolkas. Gemensamt för informanterna är dock att de uppfattar att det är omöjligt att uppnå en fullständig neutralitet. Neutralitet uppfattas vara viktigast i mötet med användare. Bibliotekarierna skiljer mellan en personlig och professionell roll, men kombinationen av rollerna anses lättast när professionens ideal går i linje med det personliga politiska engagemanget. Ställningstaganden är en del i bibliotekariens yrkesroll vilket gör vissa tjänstemannaroller lättare att axla än andra. / From an ongoing neutrality debate in library and information science, the aim of this study is to investigate librarians’ conception of neutrality as a professional value. This is based on whether librarians consider there to be possible tensions between their professional identity and active political engagement. Qualitative semi-structured interviews have been conducted with librarians. The results have been analyzed with Macdonald and Birdi’s (2020) descriptions of conceptions of neutrality and Hysing and Olsson’s (2012) roles of public officials as theoretical tools. The librarians’ conceptions of neutrality have been characterized through an idea- and ideology analysis. The analysis is developed through characterizing the interviewees’ ideas of the librarian role with different roles of public officials. The study’s conclusions show that there are different conceptions of how neutrality can be interpreted. The respondents have in common that they consider it impossible to reach full neutrality. Neutrality is considered most important whilst facing users. The librarians differentiate between a personal and professional role, but the combination of roles is considered easiest when professional ideals accord with the personal political engagements. Statements are a part of the librarian’s professional role which makes some of the roles as public official easier to assume than others.