EPHB2, an ephrin receptor (EPH) from receptor tyrosine kinase (RTK) family, is one of the substrates for tissue factor (TF) - coagulation factor VIIa (FVIIa) complex and it is cleaved in its ectodomain. EPHB2 cleavage is important for ephrin receptor (EPH) - ephrin ligand (EFN) signaling and cell repulsion. TF has been reported to be overexpressed in different cancer types such as breast and colorectal cancer (CRC). Furthermore, EPHB2 R155C mutation, at the TF/FVIIa-mediated cleavage site, has been identified as one of the somatic mutation sites in human metastatic CRC. Therefore, the aim of the present work was to characterize the EPHB2 R155C mutation and its effect on the cleavage by TF/FVIIa on EPHB2 in context to CRC. We generated overexpression cell models for EPHB2 wild type (wt) and R155C mutant in human CRC DLD-1 cell line for in vitro compartmentalization assay analysis to demonstrate repulsion event in EPH-EFN signaling. Whereas low endogenous TF expression led to incomplete cleavage of EPHB2 wt protein, stable overexpression of TF resulted in complete cleavage. Moreover, overexpression of TF resulted in reduced compartmentalization in EPHB2 wt cells after FVIIa treatment. Transient expression of TF in EPHB2 wt and R155C cells showed no clear difference in EPHB2 cleavage. Interestingly, it was difficult to obtain similar stable overexpression level of TF in EPHB2 R155C cells compared to EPHB2 wt cells. This may lead to further research in context to the role of TF/FVIIa-mediated EPHB2 cleavage in CRC by the generation of TF overexpression cell lines using lentiviral transduction.

To increase link throughput in multi-input multi-output (MIMO) orthogonal frequencydivision multiplexing (OFDM) systems, transmission parameters such as code rate andmodulation order are required to be set adaptively. Therefore, block error rate (BLER)becomes a crucial measure which illustrates the quality of the link, thus being used in LinkAdaptation (LA) to determine the transmission parameters. However, existing methods topredict BLER are only valid for linear detectors, e.g. Minimum Mean Square Error (MMSE)detector [1]. In this thesis, we show that signal-to-interference-plus-noise ratio (SINR)exists in MIMO-OFDM system with MLD (maximum likelihood detection). Then, a machinelearning based method with Deep Neural Network (DNN) is proposed to analyze therelation between input features (channel matrix, modulation and coding scheme (MCS),signal-to-noise ratio(SNR)) and labels (CRC). Results shows that the classification of DNNis good. However, there is still deviation when compared output of DNN with thesimulated BLER. / För att öka länkhastigheten i MIMO-OFDM system bör överföringsparametrar somkodhastighet och moduleringsordning ändras dynamiskt. Blockfelfrekvensen (BLER) är enviktig komponent i kommunikationssystem som representerar hela länkkedjans status ochkan användas i länkanpassning (LA) för att avgöra överföringsparametrarna. Befintligametoder för att beräkna BLER är endast giltiga för linjära detektorer eg. MMSE. I dennarapport visar vi at SINR existerar i MIMO-OFDM system med MLD. Sedan föreslås enmaskininlärningsmetod baserad på djupa neuronnät (DNN) för att analysera förhållandetmellan olika delar av indata (kanal matrix, MCS, SNR) och utdata (CRC). Resultatet visar attDNN klassificerar CRC bra. Utdata från DNN avviker dock vid jämförsele med simuleradBLER.

Abstrakt:Barnkonventionen var länge den enda av FN:s kärnkonventioner som inte hade någon klagomålsmekanism, men år 2014 trädde en sådan mekanism i kraft. Denna C-uppsats ämnar belysa diskursen kring barnkonventionens tredje tilläggsprotokoll, om en individuell klagorätt för barn. Detta görs med hjälp av metoden argumentationsanalys, genom fallet Sverige. I uppsat¬sen analyseras pro-argumenten i diskursen, om huruvida barn har rätt till en klagomålmekanism. Då bedöms även dessa pro-arguments rimlighet och hållbarhet. Teorierna som kopplas till metoden är: viljeteorin, intresseteorin, maktteorin, men detta görs även genom teoretiker såsom Freeman, Archard, Dworkin, Guggenheim, Hobbes och Locke. Dessa teorier har valts ut, för att de är de mest framträdande inom diskussionen om barns rättigheter. Flera av argu¬menten som trätt fram under bearbetningen av dokumenten, liknar varandra till stor del och stöttas av flertalet teorier och teoretiker. Detta resulterar i att argumentens hållbarhet och rim¬lighet stärks. / Abstract:The Convention on the Rights of the Child was for a long time the only of the UN's core con-ventions that had no communications proceeding, but in 2014 such a mechanism went into force. This essay aims to shed light on the debate surrounding the CRC Third Additional Protocol, individual complaints procedure for children. This is done by applying the method of argument analysis on the case of Sweden. The paper analyses the pro-arguments in the dis-course about whether children should have the right to a communications procedure or not, and if these pro-arguments have fairness and sustainability. The theories that are used in rela-tion to the method are: will-theory, interest theory, power theory, but also by theorists such as Freeman, Archard, Dworkin, Guggenheim, Hobbes and Locke. These theories have been se-lected because they are the most prominent in the discussion of children's rights. Many of the arguments that emerged during the processing of documents are similar to a large extent and are supported by the majority of theories and theorists. This makes these arguments plausibility strengthened.

While there exists in the literature on refugees’ rights a broad consensus on the existence of an overlapping and common ground between IHRL and IRL, gaps continue to exist in state implementation of these two legal systems. Concepts of sovereignty and border control continue to take predominance when refugees are the rights-bearers, and this tendency is more pronounced in the event of complementary protection. This thesis investigated the recent creation of a temporary protection status in the Danish Aliens Act by legal method and political case study to understand the interrelation of these systems, as manifested by the ECHR and the Refugee Convention. The legal analysis revealed the amendments’ misinterpretation of the principle of good faith of treaty interpretation. The political reasoning behind the amendment was used to shed light on domestic alignment with international law, in order to clarify the political and moral function of human rights. It was suggested that the main challenge to such misinterpretations remains the separation of human rights with its inherent moral purpose.

In the late parts of the year 2023, the Swedish government through the Justice department released a document investigating the regulation on custodial measures for young people. This documents main suggestion is to enact specially regulated child prisons. In this thesis this investigation is analysed using Carol Bacchi’s WPR model which finds that the problem that is discovered surrounds the rise of grave criminal activity amongst young people, especially involved in criminal gangs. Since Sweden has the CRC incorporated in the law, the compatibility with the convention has also been studied. The investigation shows clear consideration regarding children’s rights priority. The topics the best interests of the child, gang criminality in Sweden and incarceration of children has been included as previous research in this thesis and contribute to the analysis. The findings show that whilst much acknowledgement is made towards children’s rights in the SOU investigation, key threads of children in gang criminality is not included.

The UN Committee on the Rights of the Child has repeatedly criticized Sweden for the differences regarding the implementation of the Convention on the Rights of the Child (CRC) at the municipal level. Even so, studies show that there is a political will in the municipalities when it comes to realize the CRC. It indicates that there are challenges in terms of implementation. This thesis examines the implementation process in two Swedish municipalities where the local government has decided to implement the CRC. The purpose is to identify and describe the challenges that exist in the municipalities regarding the implementation and to determine to what extent the challenges can be influenced from the political level. The theoretical framework is grounded on theories of policy implementation and the findings have been compiled through interviews and qualitative text analyses. The study identifies challenges that are related, inter alia, to the ability to evaluate and control the implementation and the findings implies that the majority of the identified challenges can be influenced from the political level.

Thesis (DTh (Practical Theology and Missiology))--University of Stellenbosch, 2010. / ENGLISH ABSTRACT: This study is descriptive research and a practical theological study of the schisms in the Reformed Church in Zambia (RCZ) that took place between 1996 and 2001 and led to the formation of the Christian Reformed Church (CRC) and the Bible Gospel Church in Africa (BIGOCA). It aims to analyse the historical, global and local contexts as regards these schisms in the RCZ. The research questions are: What led to these splits, how did they happen and how can they be prevented? No measures have been put in place to educate or guard against further schisms. The goal of this study is to propose informed precautionary measures to the RCZ to prevent a recurrence of schisms in future. Chapter 2 describes the faith tradition of the RCZ. Various historical perspectives from the colonial period to those of the current Zambia are discussed in order to provide an understanding of this denomination's identity. It also tries to determine whether her political and missionary legacy has influenced the RCZ's leadership style and structures. Chapter 3 is an attempt to understand the contextual influences that globalization have brought about. The correlation between the global and religious trends affords a perspective on the "why" question of the schisms. Various global and local developments are the major focus of this chapter. It also discusses three levels of influence: macro (the global society), meso (the Zambian society), and micro (faith communities at congregation level). In Africa, the Pentecostal/charismatic oriented Christian prosperity movements have caused one of its endemic problems, i.e. the tension. Within the context of the RCZ tradition and faith practices, the Pentecostal/charismatic tendencies have challenged the long inherited autocratic church leadership styles. Pentecostal/charismatic prosperity movements flew in the faces of the denominationally organized churches with their Western origin, such as the RCZ. Subsequently, Pentecostal/charismatic movements have caused intense conflict in the church between the pro-conservatives and pro-Pentecostals. The police even had to close certain RCZ congregations because of skirmishes. At this stage of the study, a hypothesis became clear: The one-party state, with its autocratic presidential powers, continued the missionary legacy of autocratic rule in the independence and post-independence era, which had a direct impact on church leadership. Rutoro (2007) came to the same conclusion in his research on leadership in the Reformed Church in Zimbabwe. Chapter 4 is descriptive and provides a survey of what the documental sources of the RCZ and the printed media reveal about the schisms. The Synod's recommendations and resolutions from 1996 to 2001 give a clear picture of what occurred, as well as the intensity of the conflict. This chapter also reveals how the RCZ interpreted and handled the situation. Chapter 5 discusses the empirical data-gathering methods and the pilot study. Chapter 6 deals with the interpretation of the gathered data and compares it with the findings of Chapter 4. It is an exercise in triangulation - done after the first five chapters were written and affirmed what Chapter 4 concluded but, because of the narrative part of many of the answers supplied in the open-ended questionnaire, more was learned from it than was expected. From this study, it is clear that the church leadership should focus on understanding the *winds of change* in order to discern the way forward and adapt to leadership styles and challenges. Making theologically informed decisions are an absolute priority for the RCZ. This study recommends that church leadership, at least all the ministers, should be trained in conflict resolution and management and should stay abreast of God's missional praxis in this fast and ever-changing world. / AFRIKAANSE OPSOMMING: Hierdie studie is beskrywend van aard en is 'n prakties-teologiese evaluering van die skeurings in die Reformed Church in Zambia (RCZ) wat tussen 1996 en 2001 plaasgevind het, en wat tot die stigting van die Christian Reformed Church (CRC) en die Bible Gospel Church in Africa (BIGOCA) gelei het. Dit beoog om die historiese, globale en plaaslike kontekste met betrekking tot hierdie skeurings in die RCZ te ontleed. Die navorsingsvrae is: Wat het tot hierdie skeurings gelei, hoe het hulle gebeur en hoe kan hulle voorkom word? Geen maatreëls is getref vir opleiding of waaksaamheid teen verdere skeurings nie. Die doel van hierdie studie is om ingeligte voorkomende maatreëls aan die RCZ voor te stel om 'n toekomstige herhaling van skeurings te verhoed. Hoofstuk 2 beskryf die geloofstradisie van die RCA. Vir 'n begrip van hierdie denominasie se identiteit word verskeie historiese perspektiewe vanaf die koloniale tydperk tot dié van die huidige Zambia bespreek. Daar word ook gepoog om vas te stel of die RCA se politieke en missionêre nalatenskap die RCZ se leierskapstyl en strukture beïnvloed het. In Hoofstuk 3 word gepoog om die kontekstuele invloede wat globalisasie mee-gebring het, te verstaan. Die korrelasie tussen die globale en geloofstendensies verleen 'n perspektief op die skeurings se "waarom" vraag. Verskeie globale en plaaslike ontwikkelinge is die hoof fokus van hierdie hoofstuk. Drie vlakke van invloed: makro (die globale samelewing), meso (die Zambiese samelewing), en mikro (die geloofsgemeenskap op gemeentevlak) word ook bespreek. In Afrika het die Pinkster-/charismaties-georiënteerde Christelike welvaartsbewegings een van sy endemiese probleme veroorsaak, naamlik spanning. Binne die konteks van die RCZ tradisie en geloofspraktyke, het die Pinkster/ charismatiese tendensie die lank-oorgelewerde outokratiese kerkleierskapstyle uitgedaag. Die Pinkster/-charismatiese welvaartsbewegings het gestaan teenoor die denominasioneel georganiseerde kerke met 'n Westerse oorsprong, soos die RCZ. Daarna het die Pinkster/charismatiese bewegings intense konflik in die Kerk tussen die pro-konserwatiewes en die pro-Pinkstergesindes veroorsaak. As gevolg van skermutselings moes die polisie selfs sekere RCZ gemeentes sluit. Op dié stadium van die studie het 'n hipotese duidelik geword. Die eenparty staat, met sy outokratiese presidensiële mag, het die missionêre nalatenskap van outokratiese beheer in die onafhanklike en post-onafhanklike era voortgesit, wat ‘n direkte impak op kerkleierskap gehad het. Rutoro (2007) kom tot dieselfde slotsom in sy navorsing op leierskap in die Reformed Church in Zimbabwe. Hoofstuk 4 is beskrywend van aard en bevat 'n oorsig van wat die dokumentêre bronne van die RCZ en die gedrukte media oor die skeurings openbaar. Die Sinode se aanbevelings en besluite van 1996 tot 2001 verskaf 'n duidelike prent van die gebeure, sowel as die intensiteit van die situasie. Hoofstuk 5 bespreek die metode van empiriese dataversameling en die loodsstudie. Hoofstuk 6 handel oor die interpretasie van die versamelde data en vergelyk dit met die bevindings van Hoofstuk 4. Dit is 'n oefening in triangulering – wat gedoen is na die skryf van die eerste vyf hoofstukke. Dit bevestig Hoofstuk 4 se afleidings maar, vanweë die narratiewe deel van baie van die antwoorde wat in die vraelys verskaf is, is meer as wat verwag is hiervan geleer. Deur hierdie studie word dit duidelik dat kerkleierskap op die verstaan van die *winde van verandering* gefokus moet wees om die weg vorentoe te bepaal en die leierskapstyle en uitdagings aan te pas. Om teologies-ingeligte besluite te neem is 'n absolute prioriteit vir die RCZ. Hierdie studie beveel aan dat kerkleierskap, of minstens al die predikante, in konflik-oplossing en –bestuur opgelei moet word, en tred moet hou met God se missionêre praksis in hierdie snelle en steeds veranderende wêreld.

Abstrakt ”Bör barnkonventionen bli lag i Sverige? – En komparativrätts-lig studie on barnets rättigheter genom barnkonventionen i Sverige & Norge” Uppsatsen diskuterar med en komparativrättslig metodik implementeringen och inkorporering av barnkonventionen i Sverige och Norge. I tre steg ämnar uppsatsen att undersöka huruvida barnkonventionen bör implementeras till fullo och göras till svensk lag på samma sätt som Norge har valt att göra.Uppsatsen fokuserar på FN:s barnrättkommittés yttranden kring hur länderna sköter sina åtaganden gentemot konventionen och en jämförelse har gjorts som visar att kommittén generellt sett verkar ge Sverige mer grundläggande kritik vilket indikerar att kommittén anser sig ha större och allvarligare kritik kring Sveriges tillgodoseende av barns rättigheter än kring Norges.Uppsatsen tar också upp domstolsprocessen kring vårdnadstvister där barnet ofta riskerar att hamna i kläm. En jämförelse mellan vårdnadstvister i Sverige och Norge visar att det är väldigt små skillnader mellan ländernas olika problemområden som utgör skillnader i barns rättigheter som direkt kan härledas till det faktum att Norge har inkorporerat barnkonventionen till fullo medans Sverige inte har gjort det.Vidare har uppsatsen gett en inblick i den svenska debatten kring för- och nackdelar med en inkorporering av barnkonventionen i svensk lag och har kommit fram till att en inkorporering överlag bör ge positiva effekter för barns rättigheter. / Abstract ”Should the convention on the rights of the child be fully implemented into Swedish law? – a juridical essay on the right of the child through the child rights convention in Sweden and Norway.” This essay discusses in a comparative way the implementation of the convention on the rights of the child in Sweden and Norway. In three steps the comparison has lead the essay to a conclusion on whether Sweden should incorporate the conventions fully or not.The essay focuses on the UN child rights committee ”concluding observation report” on how the countries are managing the rights of the child through the convention. A comparison has been made and it has shown that the committee to some extent is giving more basic recommendations and serious criticism to Sweden. This may lead to a discussion about whether the committee have bigger and more serious concerns about some areas of the Swedish work with the convention rather than the ones in Norway.The essay also brings up the legal process of custody battles where the child is often neglected to some extent and a comparison has been made that shows that there are really very little differences that can be connected to the fact that Norway has a fully implemented child rights convention when Sweden has not.Further on the essay gives an insight into the Swedish debate on pros and cons for an incorporation and comes to the overall conclusion that an incorporation would have a positive outcome on the rights of the child in Sweden.

Med denna vetenskapliga essä presenterar jag först situationer ur det praktiska arbetet i förskolan och reflekterar sedan över dessa situationer med hjälp av bland annat tidigare forskning, barnkonventionen och läroplanen. Mitt dilemma handlar om hur jag som pedagog förhåller mig till barns skiftande vistelsetider och hur mitt arbete kring föräldrasamverkan och läroplanen ser ut. Å ena sidan vill jag redogöra för allt det positiva med förskolans verksamhet, men å andra sidan vill jag inte försumma föräldrarnas viktiga roll för barnen. Syftet med essän är att undersöka hur jag som pedagog påverkar föräldrarna och deras barns vistelsetider med hjälp av bland annat förskolans läroplan. Denna essä handlar även om hur läroplanen förväntas användas för att höja förskolans status inför föräldrar och samhälle. Jag belyser även hur läroplanen kan användas i samverkan mellan hem och förskola och reflekterar över dess för och nackdelar. Reflektionerna i essän tar även upp de förväntningar som finns i samhället, att barnen ska tillbringa mycket tid i förskolan för att de ska vara väl förberedda inför skolstart. Jag nämner och reflekterar även över de barn som knappt spenderar någon tid alls i förskolan. Jag lyfter mina egna värderingar från min berättelse som jag kopplar ihop med anknytningsteorin och utifrån den reflekterar jag över barnens vistelsetider i förskolan redan från låg ålder. Läroplanen är under ett skifte och jag jämför delar från den äldre läroplanen med delar från den nya läroplanen som handlar om samverkan mellan hem och förskola. I min slutsats framkommer att läroplanen är tolkningsbar och i vissa avseenden även otydlig, vilket i sig gör att det kan bli problematiskt i arbetet med föräldrasamverkan. Dilemmat över hur förskolan presenteras inför föräldrarna kan, utifrån min slutsats, även grunda sig i brist på andra styrdokument som kan erbjuda en bredare grund att som pedagog luta sig tillbaka mot. / With this scientific essay, I first present situations from the practical work in preschool and then reflect on these situations with the help of, among others, previous research, the Convention on the Rights of the Child and the curriculum. My dilemma concerns the way in which I, as an educator, deal with children's changing residence times and how my work with parental collaboration and the curriculum looks like. On the one hand, I want to describe all the positive things about the preschool's activities, but on the other hand I do not want to neglect the parents' important role for the children. The purpose of the essay is to investigate how I, as an educator, affect the parents and their children's residence times by means of, among other things, the preschool's curriculum. This essay also considers how the curriculum is expected to be used in elevating the preschool's status for the parents and society. I also highlight how the curriculum can be used in the collaboration between home and preschool and reflect on its pros and cons. The reflections also address the expectations that exist in society, according to which the children should spend a lot of time in preschool in order for them to be well prepared for school start. I even scrutinize my own values ​​from the situations, which I associate with attachment theory, and, on the basis of that, I reflect on the residence times in preschool of children of very young age. The curriculum is currently undergoing a shift and I compare the paragraphs on the collaboration between home and preschool from the old curriculum with those from the new curriculum. In my conclusion, it is revealed that the curriculum is interpretable and, in some respects, also unclear, which in itself means that it can become problematic for parental collaboration. Based on my conclusion, the dilemma over how the preschool is presented to the parents could be founded on a lack of other governing documents that would offer a broader basis for pedagogues to rely on.

Made available in DSpace on 2016-04-25T18:40:38Z (GMT). No. of bitstreams: 1 Claudio Rafael Bifi.pdf: 848783 bytes, checksum: 6c25c29aeb6482133cc27a245599f00f (MD5) Previous issue date: 2009-05-04 / The national class accounting profession has been working for the professionally evaluation in Brazil. The class accounting requires maintaining high ethical standards from the company as necessary prerequisite for its own survival. In that context, this study has two main goals: The first is to provide a quantitative study of ethical sanctions imposed on recidivist accountants of the State of Sao Paulo in the period from 2004 to 2008, considering the data of the CRC/SP and the profile of the fined detractors with two or more fines in their professional life following the criteria of genre, academics degrees (professional class), entrepreneurs, autonomus and recently formed professionals. The second is whether there is awareness on the part of the Regional Court Judges Ethics and Discipline of the profile of those penalized. The sample consisted of 231 accountants offenders, with registration at the Regional Council of Accounting of the State of Sao Paulo in the last 05 (five) years. It was also prepared a survey to the judges where they had to identify the profile of the fined detractors, confronting the results to the first survey. The draft of this dissertation is justified by the need of knowing the profile of those penalized, based on a survey of secondary and primary data. The intersection of such information will reveal some characteristics that can assist in educational, preventive and punitive actions. As a result, firstly, we could verify that men are more likely to be recidivist considering they are the majority of the professionals in the area and usually the director of the of the offices, it came as no surprise; coming after, the oldest employees, and the ones who were working longer at the offices and at last, the technicians. Secondly, we could also observe that the judges, considering the results of the survey, have a very superficial knowledge of the profile of the fined detractors, which, in a certain extend, inhibit the action against the detractors. It follows that many times, the standards of conduct are breached by the professionals themselves, causing them a state of disbelief in their values of morality, justice and ethics in general. The Brazilian accounting class, represented by the system CFC / CRCs, needs to understand and learn about unethical behavior and those who commit it. So it will be able to act in such way that contribute to the commitment and credibility of the class as a whole, not just those professionals who hadn´t a consistent ethical behavior at certain time / O órgão de classe da profissão contábil vem há muito trabalhando para a valorização profissional no Brasil. A classe contábil necessita manter elevados padrões éticos junto à sociedade como pré-requisito essencial para a sua própria sobrevivência. Nesse contexto, este estudo tem dois principais objetivos. O primeiro objetivo é apresentar um estudo quantitativo das sanções éticas aplicadas aos contabilistas reincidentes do estado de São Paulo do período de 2004 a 2008, mediante levantamento do banco de dados do CRC SP apurando o perfil dos infratores com mais de duas autuações éticas na vida profissional buscando saber: gênero, formação acadêmica (categoria profissional), empresário, autônomo e recém formado ou não. O segundo é averiguar, após levantamento do primeiro objetivo, se há conhecimento por parte dos julgadores do Tribunal Regional de Ética e Disciplina do perfil destes autuados. A primeira parte do trabalho foi o levantamento dos autuados, constituído por uma amostra de 231 contabilistas, com registro no Conselho Regional de Contabilidade do Estado de São Paulo nos últimos 05 (cinco) anos. A segunda parte foi a elaboração de um questionário entregue aos julgadores, para que identificassem o perfil desses infratores e, após, confrontá-los com o levantamento realizado na primeira etapa. A elaboração da presente dissertação justificou-se pela necessidade de conhecermos o perfil destes autuados mediante levantamento de dados secundários e primários. O cruzamento dessas informações possibilitou identificar algumas características que podem auxiliar nas ações educativas, preventivas e punitivas. Na primeira parte do trabalho, conclui-se que da amostra, os homens são os infratores reincidentes mais contumazes, entretanto, por ser a maioria e, ainda, por estar à frente dos escritórios de contabilidade, o resultado não foi surpreendente. Também, constatou-se que os infratores reincidentes são os mais velhos e com maior tempo de registro. Por fim, os técnicos em contabilidade costumam ser os maiores reincidentes em cometer infrações. Na segunda parte do trabalho, concluí-se que os julgadores dos processos, pelo questionário respondido por eles, não conhecem o perfil dos autuados. As respostas dadas pelos julgadores demonstraram que o conhecimento de quem está sendo julgado é superficial e, com isso, as ações para inibir as infrações éticas se tornam ineficazes. Muitas vezes, as normas de conduta, são infringidas pelos próprios profissionais, levando-os a uma situação de descrença quanto aos seus valores da moral, justiça e da ética de uma forma geral. A classe contábil brasileira, representada pelo sistema CFC/CRCs, precisa entender e conhecer os comportamentos antiéticos e quem os cometem. Assim poderá agir de tal forma que contribua com o comprometimento e a credibilidade da classe como um todo, e não apenas daqueles profissionais que não tiveram um comportamento ético coerente em determinado momento