The Diploma Thesis deals - within its theoretical part - with situations in TV news, which require conversion of audiovisual content to achieve involved person's anonymity. Ethics codes of analysed television stations are major factor in this part, also included as secondary support relavant studies, reference books, laws and edicts. Conversion of audiovisual content is necessary - speaking of victims of crime (mainly violent or sexual offense) and theirs relatives, children, suspects and theirs relatives, anonymous sources, some criminalists or other vulnerable persons. Practical part of the thesis applies gained informations to analyse audio-visual recordings - broadcasted by Czech TV (Česká televize), TV Nova and FTV Prima. Study reflected diffrences between conversion of same situations and same persons. Study also reflected some ethically controversial moments. Several reporters gived an interview to comment selected news.

Bakgrund: Tidigare forskning visar både för- och nackdelar med rotationsregler för revisorer. Vissa menar att revisorns oberoende och revisionskvaliteten stärks i samband med rotationsregler då revisorn inte får en nära relation med sin klient. Samtidigt anger andra forskare att revisorns oberoende och revisionskvaliteten blir sämre då rotationsregler tillämpas. En revisor ska oavsett uppdrag alltid revidera utifrån god revisorssed och alltid vara oberoende vid sina uppdrag. Tidigare forskning anger att revisorns oberoende ses som en professionell tillgång, om en revisor agerar oaktsamt skulle detta påverka revisorns legitimitet och förtroendet för revisorer kan därmed ifrågasättas av samhället. Problemformulering: Vilken påverkan har rotationsreglerna på revisorns oberoende? Vilken påverkan har rotationsreglerna på revisionskvaliteten? Syfte: Studiens syfte är att ur ett legitimitetsperspektiv bidra med påskrivande revisorers uppfattningar kring rotationsreglernas påverkan på revisorns oberoende samt revisionskvaliteten. Studien kommer också bidra med förståelse för hur relationen mellan revisor och klient påverkar revisorns oberoende och revisionskvaliteten. Då det är relationen som studeras kommer vänskapshotet inom den lagstadgade analysmodellen att beskrivas. Metod: Sju intervjuer med påskrivande revisorer på mindre eller medelstora revisionsbyråer har genomförts. De intervjuade revisorerna har valts genom ett strategiskt urval för att bidra med förståelse om det valda området. Resultat och slutsats: Studien visar att rotationsregler inte påverkar revisorns faktiska oberoende men att det påverkar revisorns synbara oberoende, vilket innebär att reglerna stärker samhällets förtroende för revisorer. Rotationsregler kan också förbättra revisionskvaliteten då en revisor som haft ett uppdrag under flera års tid kan utföra granskningen av slentrian och inte är uppmärksam. Dock tyder studiens resultat på att rotationsregler kan försämra revisionskvaliteten under det första året av ett uppdrag eftersom en revisor bör ha kunskap om klientens verksamhet för att kunna utföra revisionen med hög kvalitet. / Background: Research has shown both advantages and disadvantages of rotation rules for auditors. Some argue that the auditor's independence and the audit quality are strengthened in connection with rotation rules, since the auditor does not get a close relationship with clients. At the same time, other researchers indicate that the auditor's independence and the audit quality will deteriorate when rotation rules are applied. An auditor must, regardless of assignment, always revise on the basis of good auditing practice and always be independent in the assignments. Research indicates that the auditor's independence is seen as a professional asset, if an auditor acts negligently, this would affect the auditor's legitimacy, and confidence in auditors can thus be questioned by society. Questions: What impact does rotation rules have on the auditor's independence? What impact does rotation rules have on the audit quality? Purpose: The purpose of the study is to contribute, from a legitimacy perspective, the perceptions of auditors on the impact of the rotation rules on the auditor's independence and the audit quality. The study will also contribute with an understanding of how the relationship between auditor and client affects the auditor's independence and the audit quality. When it is the relationship being studied, the friendship threat within the statutory analysis model will be described. Method: Seven interviews with authorized auditors in small or medium-sized auditing firms have been conducted. The interviewed auditors have been chosen through a strategic selection to contribute with understanding of the chosen area. Results and conclusion: The study shows that rotation rules do not affect the auditor's independence in fact, but that it affects the auditor's independence in appearance, which strengthens society's confidence in auditors. Rotational rules can also improve the audit quality as an auditor who has had an assignment for several years can carry out the auditing by routine and not be attentive enough. However, the study's results suggest that rotation rules may impair the audit quality during the first year of an assignment because an auditor should have knowledge of the client's activities in order to perform the audit with high quality.

Made available in DSpace on 2016-01-26T12:51:34Z (GMT). No. of bitstreams: 1 eudesquintinodeoliveirajunior_tese.pdf: 1111369 bytes, checksum: 88b0f45321dd3ad4e873ab99dd8ef6ed (MD5) Previous issue date: 2010-08-31 / Bioethics, a term that was coined for the first time in 1970 by the North American oncologist Van Rensselaer Potter, is a multidisciplinary science with the purpose of discussing varied aspects of the human life, raising the man on the top of the pyramid to decide regarding the conduct that is more appropriate, convenient and constructive for his own life project. The will autonomy, as the marker principle of the life science, is the feasible mechanism that will provide the best choice to reach the objectives of the person's accomplishment. The BioLaw, for its turn, derived from the bioethical perspective, is considered like a regulator device of the scientific progress, with the special objective to protect and to check safety to both the health and life, either human, animal being or vegetable. The Biotechnology and the Biotechnoscience with immeasurable progress offer, in short time, resources so that the man can have a better quality of life. But the scientific productions, not all of them salutary and convenient for the human being, need regulation. The BioLaw accounts for the juridical reading, as a parameter of the constitutional principles, among them with relevance, the human being's dignity. In the linking of the Bioethics and BioLaw, it is searched the answer to the issues that sharpen and challenge the man not yet prepared and who does not have promptly a definition on the acceptance or rejection of conducts that can break the ethical consensus or the use of techniques incompatible with the expectation of the individualized life. Several themes will cause further social, ethics, cultural and juridical changes among research such as: research involving adult and embryonic stem cells; different approved techniques for the accomplishment of medically assisted procreation; the substitutive maternity; the genetic patrimony; the synthetic cell; the understanding of the recombinant DNA; the allowed abortion, anencephaly fetus and the woman's procreative option; the transgender surgery and their consequences in the civil life; the scientific research with human beings and the CEP/CONEP System; the therapeutic and scientific cloning; the blood transfusion and the right to the faith faced with the right to life; the right to death dignity and the palliative cares provided by euthanasia, disthanasia , ortothanasia and assisted suicide; the homoaffective relationship and their legal implications; the Inventory for Elderlies and the longevity; the donation and transplantation of organs and human tissues; the beginning and the end of human life, and others. The present work aims to demonstrate the reach of the autonomy of the human will facing with new presented challenges. Or if the volition, in the extent of its individuality, with the burden of the rational, by itself, has effectiveness to reject or to accept the scientific progress. / A bioética, termo que foi cunhado pela primeira vez em 1970 pelo oncologista norte-americano Van Rensselaer Potter, apresenta-se como uma ciência multidisciplinar com a finalidade de discutir variados aspectos da vida humana, alçando o homem no topo da pirâmide para que possa decidir a respeito da conduta que seja mais adequada, conveniente e construtiva para seu projeto de vida. A autonomia da vontade, como o princípio balizador da ciência da vida, é o mecanismo racional que irá proporcionar a escolha da opção mais correta para se atingir os objetivos de realização da pessoa. O biodireito, por sua vez, fruto do pensamento bioético, coloca-se como um dispositivo regulador dos avanços científicos, com o objetivo especial de proteger e conferir segurança à saúde e à vida, quer seja humana, animal ou vegetal. A bioteconologia e a biotecnociência, com avanços imensuráveis, oferecem, em curto espaço de tempo, recursos para que o homem possa ter uma qualidade melhor de vida. Mas as produções científicas, nem todas salutares e convenientes para o ser humano, necessitam de regulação. O biodireito encarrega-se da leitura jurídica, tendo como parâmetro os princípios constitucionais, dentre eles com relevância o da dignidade da pessoa humana. Na junção da bioética e biodireito busca-se a resposta para os temas que aguçam e desafiam o homem ainda despreparado e que não carrega de pronto uma definição a respeito da aceitação ou rejeição de condutas que podem quebrar o consenso ético ou da utilização de técnicas que venham a ser incompatíveis com a expectativa da vida individualizada. As pesquisas envolvendo células-tronco adultas e embrionárias; as variadas técnicas aprovadas para a realização da procriação assistida; a maternidade substitutiva; o patrimônio genético; a célula sintética; a decifração do DNA recombinante; o aborto permitido, o de feto anencéfalo e o proveniente da opção procriativa da mulher; a cirurgia de transgenitalização e suas consequências na vida civil; as pesquisas científicas com seres humanos e o Sistema CEP/CONEP; a clonagem terapêutica e científica; a transfusão de sangue e o direito à crença diante do direito à vida; o direito à dignidade da morte oferecidos pela eutanásia, distanásia, ortotanásia e suicídio assistido; as uniões homoafetivas e suas implicações legais; o Estatuto do Idoso e a longevidade; a doação e o transplante de órgãos e tecidos humanos; o início e o fim da vida humana, são dentre muitos outros, temas que provocarão mudanças sociais, éticas, culturais e jurídicas. O presente trabalho procura demonstrar o alcance da autonomia da vontade humana diante dos novos desafios apresentados. Ou se a volição, no âmbito de sua individualidade, com a carga do racional, por si só, tem eficácia para repudiar ou aceitar os avanços científicos.

In master study is analyzed the problem of code of doctor’s ethics in legal dimension. The relevance of doctor’s ethics is highlighted by the new viewpoints in Lithuanians’ lives, often not corresponding with the old understanding of ethics, which is natural for Lithuanian mentality. The objective of the research is to research the role of doctor’s ethics code in the formation of medical practice and while growing the society’s interest in the quality of doctor-patient relation and to analyze the interaction between Lithuania’s doctor’s ethics principles and law that fine-tunes health care in Lithuania. IN study was made the research with the purpose to analyze the interaction between the principles of doctor’s ethics code and the principles of Lithuania’s law that fine-tunes the health care. The results of the research show that the set of analyzed pieces of legislation does not guarantee the universal definition of doctor’s ethics norms and. For this reason the relevance of doctor’s ethics code exists.

Submitted by Alexandre Soares (alexandredesoares@yahoo.com.br) on 2016-07-19T19:06:16Z No. of bitstreams: 1 eufrosina_ribeiro_loopes_silva.pdf: 908972 bytes, checksum: a8f12d2c6d5fa00d66f922829b44ffed (MD5) / Rejected by Rodrigo Martins Cruz (rodrigo.cruz@ufvjm.edu.br), reason: Rever: Refer?ncia ABNT Tipo Nota de disserta??o/Tese Resumos Palavra Chave Ag?ncia Financiadora http://acervo.ufvjm.edu.br/jspui/handle/1/559 on 2016-07-21T16:41:32Z (GMT) / Submitted by Alexandre Soares (alexandredesoares@yahoo.com.br) on 2016-08-25T11:53:58Z No. of bitstreams: 1 eufrosina_ribeiro_loopes_silva.pdf: 908972 bytes, checksum: a8f12d2c6d5fa00d66f922829b44ffed (MD5) / Approved for entry into archive by Rodrigo Martins Cruz (rodrigo.cruz@ufvjm.edu.br) on 2016-08-25T12:59:27Z (GMT) No. of bitstreams: 1 eufrosina_ribeiro_loopes_silva.pdf: 908972 bytes, checksum: a8f12d2c6d5fa00d66f922829b44ffed (MD5) / Made available in DSpace on 2016-08-25T12:59:27Z (GMT). No. of bitstreams: 1 eufrosina_ribeiro_loopes_silva.pdf: 908972 bytes, checksum: a8f12d2c6d5fa00d66f922829b44ffed (MD5) Previous issue date: 2015 / Um dos argumentos para a promo??o da ?tica nas organiza??es ? a necessidade de coibir e evitar pr?ticas de desvios ?ticos recorrentes nos ?rg?os p?blicos. Para tanto, o governo federal determinou a constitui??o das Comiss?es de ?tica, nos seus ?rg?os e institui??es, para contribuir com a plena vig?ncia do C?digo de ?tica do Servidor. Partindo do princ?pio de que a consci?ncia ?tica ? aprendida pelo ser humano, a ?tica na administra??o p?blica deve ser desenvolvida junto aos agentes p?blicos, de forma que possam conhecer e compreender o regramento ?tico pr?prio, educando-se para a pr?tica dos valores nele contidos. Diante disso, entende-se que a Comiss?o de ?tica deve executar suas fun??es para a observ?ncia do C?digo de ?tica, com a finalidade primeira de educar os agentes p?blicos, favorecendo a promo??o da ?tica. Entretanto, questiona-se se a Comiss?o de ?tica (CE) da Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM) exerce sua fun??o educativa institu?da. Nesse sentido, o problema se desdobra nas seguintes perguntas norteadoras: Existe um plano de trabalho da CE? Quais s?o as atividades descritas nesse plano, que contemplam a fun??o educativa da comiss?o? Quais as principais atividades desenvolvidas concretamente pela CE, para efetivar sua fun??o educativa? Existem produ??es da CE para desenvolver sua fun??o educativa? A CE busca realizar parcerias com setores internos? Desse modo, o presente trabalho analisou a atua??o da CE no contexto da UFVJM, na perspectiva educativa, pautada nas normativas e nos Decretos que orientam sua constitui??o e funcionamento. Trata-se de uma pesquisa de abordagem qualitativa, com objetivo explorat?rio, valendo-se de pesquisas bibliogr?fica, documental e de campo. Analisaram-se as atividades desenvolvidas pela CE, no per?odo de 2008 a 2014, sob a perspectiva de suas a??es educativas, bem como, identificar quais s?o as principais dificuldades enfrentadas pela CE, para exercer suas fun??es. Tamb?m foram analisados os documentos n?o sigilosos e feitas entrevistas semiestruturadas com servidores, membros que atuam ou atuaram na CE. Mediante os resultados obtidos, foi poss?vel concluir que sobressaem as a??es de natureza investigativa, uma vez que, em sua maioria, pautou-se na apura??o de desvios ?ticos. Constatou-se que parte da comiss?o n?o recebeu capacita??o para exercer suas fun??es, sendo a falta de recurso da institui??o a justificativa para tal. Outro fator importante diz respeito ? forma??o dos integrantes da CE, pois, os entrevistados apontam como grande dificuldade, n?o ter uma forma??o que favore?a o desenvolvimento das atividades. Faz-se necess?rio apontar que para a composi??o da CE, seus membros julgam essencial a participa??o dos mesmos na indica??o dos pr?ximos indiv?duos a ocuparem as fun??es; haja vista que, no ?mbito da UFVJM, foi poss?vel identificar que, diversas vezes, essa decis?o n?o coube tamb?m ? CE, visto que as portarias de designa??o foram expedidas sem consulta pr?via ao CE ou ao novo integrante. Diante dos resultados obtidos, entende-se que existe necessidade de implanta??o de a??es educativas para a comunidade acad?mica e maior capacita??o dos membros da CE, a fim de que sejam fomentadas tanto a ?tica p?blica, como a ?tica profissional no ?mbito da UFVJM. / Programa de P?s-Gradua??o em Gest?o de Institui??es Educacionais, Universidade Federal dos Vales do Jequitinhonha e Mucuri, 2015. / One of the arguments for ethics promotion in organizations is the need to restrain and avoid practices of appellant ethical deviations in public agencies. For this, the Federal Government has determined the constitution of Ethics Commissions, in its organizations and institutions, to cooperate with the full validity of the Laborer Ethics Code. Considering that ethic conscience is learned by the humans, ethics in public administration must be developed with the public agents, so that they may know and understand the self-ethical ruling, educating them to practice values within it. Considering that, we understand that the Ethics Commission (EC) must execute its functions to the Ethics Code observance, with the primordial purpose in educate the public agents favoring the ethic promotion. However, we ask if the Ethics Commission of the Vales do Jequitinhonha e Mucuri Federal University (UFVJM) wield its instituted educative function. In this way, the problem unfolds in the following guiding questions: Is there a work plan from the Ethics Commission? What are the activities described in this plan that include the educative function of the Commission? What are the main productions developed by the EC to wield its educative function? Are there CE?s productions to develop this educative function? Does the EC try to accomplish partnerships with other instances? Thus, this study analyzed the EC actions, in UFVJM context, regarding the educative perspective, set in Normative and Enactments that guide its constitution and operation. This research refers to a qualitative approach, with exploratory aim, making use of bibliographical, documental and field searches. The activities developed by the EC were analyzed in the period of 2008 to 2014, under the perspective of their educative actions, as well as we looked for to identify what are the main difficulties faced by the EC to perform their functions. We also analyzed the non-confidential documents and interviewed the laborers through a non-structured interview, persons who compound and compounded the EC. The results permitted to conclude that the actions of investigative nature stand, since, mostly, it was based on the investigation of ethical misconduct. It was found that the committee did not receive training to perform their functions, and the lack of the institution's resources was the justification for it. Another important factor to be discussed concerns to the training of the EC members, the interviewed ones pointed out as a big difficulty not to have an education that favors the development of activities. It is necessary to point that for the EC composition, its members deem essential their participation in indicating the next individuals to occupy the functions; given that, under the UFVJM, we observed that, several times, that decision did not have the EC participation, since the ordinances designation were issued without prior consultation to the EC or to the new member. Given the results, We understand that there is the necessity of implementing educational activities for the academic community and increased training of EC members in order to be promoted both public ethics and the professional ethics within the UFVJM.

The goal of this diploma is to discover, how employees percive ethics and morality as an component of human resources management. For my survey were selected three farming businesses and one institution of public administration. I have chosen these businesses because of their diverse specialization. I made a guestion form which was given to 96 employees. In the first part of this diploma work I summarized theoretical infotmation about ethics, morality and human resource management. In methodology, there is description of questionary method and dialogue which I used. In the next capitol I am descibing individual guestions. Each answer was put down into the graph. The results and discussion follow after the graph. Ethics and morality are not priotity in most of ours farming businesses. The top management staff must learn, that these important parts of human resource management are the key in their way to success. In the institution of public administration are ethics and morality part of human resource management for a long time. But there are still some problems in this dilemma. The ethics code is matter of course. But the top management should be more open to their employees and give them more respect and recognition.

The subject of this diploma theses is emphasize the necessity of keeping ethics principles and the ethic code in the spare-time activities and relaxation activities with old people. The theses points out that our population is growing older. In the theoretical part the important terms are explained. The old age and the aging process, the changes and specialities of the old age are described too. In the end of the theoretical part the existence of the National Programme of Preparation for Ageing the new Social law is mentioned. The aim of the practical part is the mapping of citizens awareness of spare-time activities of old people in different social settlements. The data were got in the questionnaire survey. Ageing process is the entire part of human life cycle. The young people should be aware of the fact, that the quality of their contemporary life can influence their old age. The ethic attitude to old people should be the part of the education.of young children.

Historiquement, l’émergence de l’entreprise est consubstantielle aux interrogations relatives à la prise en considération des travailleurs par les sociétés faisant appel public à l’épargne. D’essence économique, la mondialisation, en créant les conditions du développement des entreprises multinationales, a nécessairement mis en évidence sous un jour nouveau la teneur des relations entre celles-ci et la société civile. S’inscrivant dans la perspective des révolutions économiques et sociales qui ont émaillé l’évolution du monde occidental depuis le début du XIXème siècle, l’appréciation juridique de la Responsabilité Sociétale des Entreprises traduit un changement de paradigme qui trouve ses fondements dans le droit américain. Définie par la Commission européenne comme la « responsabilité des entreprises vis-à-vis des effets qu’elles exercent sur la Société », la Responsabilité Sociétale de l’Entreprise n’en demeure pas moins protéiforme en raison du fait que la détermination de son contenu relève principalement de la gouvernance des entreprises. Néanmoins, les différentes affaires de pollutions environnementales et de violation des Droits de l’Homme impliquant des entreprises multinationales ont conduit les Etats à progressivement revoir leur position quant à la régulation des engagements sociétalement responsables des entreprises. Dès lors, une co-régulation de la Responsabilité Sociétale des Entreprises tend à émerger au sein des dispositifs nationaux. L’appréhension pas les Etats des nouvelles problématiques n’est cependant pas uniforme. À cet égard, nous nous attacherons à étudier dans une perspective de droit comparé, les principaux modèles juridiques de la RSE : à savoir le droit français et le droit américain. L’objet de cette étude sera la société faisant appel public à l’épargne qui constitue le principal modèle de la grande entreprise. Plus précisément, ces travaux de recherche viseront à construire un régime efficace de la Responsabilité Sociétale de l’Entreprise en droit français. Dans cette perspective, il sera utile de puiser dans le droit américain qui représente le droit précurseur dans ce domaine. Pour ce faire, un essai sur l’intégration de la Responsabilité Sociétale de l’Entreprise dans la théorie générale des sociétés sera réalisé. Partant, seront formulées des propositions permettant d’accorder les différents outils de droit souple avec les instruments de droit dur de la Responsabilité Sociétale de l’Entreprise. / Historically, the emergence of the company is consubstantial to the questions relating to the consideration of workers by business corporations. The globalization has created the conditions for the development of these business corporations and has has revealed a new relation between them and civil society. As part of the perspective of economic and social revolutions that have marked the evolution of the Western world since the early nineteenth century, the legal assessment of the Corporate Social Responsibility reflects a paradigm process that has its roots in the US Law. Defined by the European Commission as "corporate responsibility vis-à-vis their impacts on the Company," Corporate Social Responsibility of the Company will nonetheless protean due to the fact that the determination of its content finds its base in the corporate governance. Nevertheless, the various cases of environmental pollution and violations of human rights involving multinational companies have led States to progressively reconsider their position on the regulation of socially responsible corporate commitments. Therefore, a co-regulation of Corporate Social Responsibility tends to emerge within national systems. But the approach adopted by the States is different. In this regard, we will focus on a study in comparative law perspective between the main legal models of CSR: namely French law and American law. The companie that will be studied is the business corporation because is the main model of big business. Specifically, this research will aim to build an effective system of Corporate Social Responsibility of the Company under French law. In this perspective, it will be helpful to tap into American law which is the precursor law in this area. A test on the integration of Corporate Social Responsibility of the Company in the general theory of the companies will be realized. Finally, will be made some proposals on the various tools of soft law to hard law instruments of Corporate Social Responsibility of the Company.

The thesis describes law relating to auditors and audit services in the Czech republic. It consists of five chapters. The first one defines the audit, goes through its history, development, and lists the main goals it should fulfill. The second chapter deals with ethics of the audit profession. The rules are mainly covered by the ethics code which sets the basic principles all auditors are obliged to respect and follow. Various circumstances threatening these principles and settings that auditors might find themselves in are detailed there. The third chapter deals with the historical development of law relevant to audit services from 1989 to present. There is also defined which accounting entities are supposed to have their financial statements checked by an auditor in this chapter. The fourth chapter covers the up-to-date subject of implementation of the directive 2006/43/EC of the European Parliament and of the Council by the act no. 93/2009, on Auditors. The structure of the chapter follows the aforementioned act and its subchapters correspond to the act's titles. The last chapter lists the professional regulations the auditors are obliged to comply. This includes especially the International standards on auditing issued by the International Auditing and Assurance Standards Board. The end of the chapter addresses the project for increasing comprehensibility of international standards on auditing and ensuring its uniform administration.

The diploma thesis discusses about the relationship between citizens and Police of the Czech Republic. It focuses on crime, its detection and problems concerning communication. This thesis contains informations about examinated object, various research methods and procedures how to streamline these relationships and also how to improve confidence in the police.