scholarly journals An Analysis of the Relationship between IFAC Code of Ethics and CPI

2015 ◽  
Vol 5 (2) ◽  
pp. 41-48 ◽  
Author(s):  
Ayşe İrem Keskin ◽  
Elçin Yılmaz Işık
Keyword(s):  
Code Of Ethics ◽  
Codes Of Ethics ◽  
International Federation ◽  
The Other ◽  
Business World ◽  
National Accounting ◽  
Corruption Perception ◽  
The Relationship ◽  
Over Time

Abstract Code of ethics has become a significant concept as regards to the business world. That is why occupational organizations have developed their own codes of ethics over time. In this study, primarily the compatibility classification of the accounting code of ethics belonging to the IFAC (The International Federation of Accountants) is carried out on the basis of the action plans assessing the levels of usage by the 175 IFAC national accounting organizations. It is determined as a result of the classification that 60,6% of the member organizations are applying the IFAC code in general, the rest 39,4% on the other hand, is not applying the code at all. With this classification, the hypothesis propounding that “The national accounting organizations in highly corrupt countries would be less likely to adopt the IFAC ethic code than those in very clean countries,” is tested using the “Corruption Perception Index-CPI” data. It is determined that the findings support this relevant hypothesis.          

scholarly journals How Codes of Ethics Deal with Fear in the Workplace

2016 ◽  
Vol 9 (11) ◽  
pp. 29
Author(s):  
Pierluigi Santosuosso
Keyword(s):  
Code Of Ethics ◽  
Stock Exchange ◽  
Codes Of Ethics ◽  
The Other ◽  
Single Individual ◽  
Psychological Violence ◽  
Ethical Implications ◽  
Research Findings ◽  
The Impact ◽  
The Relationship

<p>The relationship between decision-making and emotions has been increasingly explored in the past thirty years by physicians, psychologists and economists. Because of the impact that emotions have on human behaviour, ethical implications need to be examined if we consider that managers could use emotions to motivate employees. This paper analyses the content of the code of ethics of 278 companies listed on the Italian stock exchange in order to verify how the codes take into account the emotion of fear experienced by employees in the workplace. Research findings revealed that companies have failed to consider the word “fear” and most of the other terms expressing similar emotions. On the other hand, their codes of ethics focused on ethical standards that should be respected, such as the dignity of each single individual and on unethical actions that must be avoided, such as acts of physical or psychological violence. </p>

Emotional Impact Feedback Changes How We Remember Negative Autobiographical Experiences

2010 ◽  
Vol 57 (5) ◽  
pp. 354-359 ◽  
Author(s):  
Melanie K. T. Takarangi ◽  
Deryn Strange
Keyword(s):  
Well Being ◽  
The Other ◽  
Personal Perspective ◽  
Emotional Impact ◽  
Potential Mechanism ◽  
Negative Experiences ◽  
Negative Memory ◽  
The Relationship ◽  
Negative Memories ◽  
Over Time

When people are told that their negative memories are worse than other people’s, do they later remember those events differently? We asked participants to recall a recent negative memory then, 24 h later, we gave some participants feedback about the emotional impact of their event – stating it was more or less negative compared to other people’s experiences. One week later, participants recalled the event again. We predicted that if feedback affected how participants remembered their negative experiences, their ratings of the memory’s characteristics should change over time. That is, when participants are told that their negative event is extremely negative, their memories should be more vivid, recollected strongly, and remembered from a personal perspective, compared to participants in the other conditions. Our results provide support for this hypothesis. We suggest that external feedback might be a potential mechanism in the relationship between negative memories and psychological well-being.

Constitutionalism

2018 ◽  
Author(s):  
Emily Zackin
Keyword(s):  
The Other ◽  
Political Life ◽  
Constitutional Politics ◽  
Enormous Amount ◽  
Political Traditions ◽  
Legal Document ◽  
The One ◽  
The Relationship ◽  
Scholarly Attention ◽  
Over Time

The study of constitutionalism often begins with the question of what a constitution is. Sometimes the term refers to a single legal document with that name, but the term “constitution” may also refer to something unwritten, such as important political traditions or established customs. As a result, scholars sometimes distinguish between the “Big-C” constitution, that is, the constitutional document, and the “small-c” constitution, the set of unwritten practices and understandings that structure political life. Constitutionalism is typically associated with documents and practices that restrict the arbitrary exercise of power. Most constitutions contain guarantees of rights and outline the structures of government. Constitutions are often enforced in court, but nonjudicial actors, like legislatures or popular movements, may also enforce constitutional provisions. The relationship between democracy and constitutionalism is not at all straightforward, and it has received an enormous amount of scholarly attention. Constitutionalism seems to both undergird and restrain democracy. On the one hand, constitutions establish the institutions that allow for self-government. On the other, they are often said to restrict majoritarian decision-making. Related to this question of the relationship between constitutionalism and democracy are questions about how constitutions change and how they ought to change. Can written constitutions change without changes to the text, and can judges bring about these changes? Do extratextual changes threaten or promote democracy? Finally, not only do individual constitutions change, but the practice of writing constitutions and governing with them has also changed over time. In general, constitutions have grown more specific and flexible over time, arguably, allowing for a different kind of constitutional politics.

Does peer tutoring in kindergarten exist? Thinking around the tutoring concept.

2019 ◽  
Vol X (4 (29)) ◽  
pp. 63-84
Author(s):  
Aneta Babiuk-Massalska
Keyword(s):  
Nervous System ◽  
Preschool Child ◽  
Social Experiences ◽  
The Other ◽  
Older Children ◽  
Student Relationship ◽  
Definition Of ◽  
The Relationship

The article reviews the definitions of the tutoring concept in preschoolers relationships. Can we qualify the relationships of preschool children in learning situations as tutoring? Or maybe a different name would be more suitable for them? Preschoolers are used to learning in a different way than adults and older children. They prefer learning mimicking or playing. They obtain knowldge occasionally an unintentionally. In turn, definitions of tutoring quite precisely contain formulated fortifications that a little child is not able to meet yet. Immaturity of the nervous system limit the level and length of attention span of little child and relatively small, compared to school children and adults number of social experiences can seriously hamper the classification of situations in which children learn from each other as tutoring. While the generally understood master-student relationship, associated with tutoring, is quite often noticeable during childhood collaboration and play in which one child can do more than the other, the more detailed assumptions of tutoring are not as accessible to the observer. For example, it is difficult to talk about the regularity or planned nature of children's relationships. The definition of tutoring also sets specific expectations regarding the teacher's skills, among which are: high interpersonal competences, commitment to the relationship with the mentee, professionalism and responsibility. From a preschool child who would play the role of a teacher, it is difficult to demand fluent speech, not to mention professionalism and regularity. A preschool child, who just start to learn numbers, is often unable to orient himself in time, which makes it difficult or even impossible to plan and systematize his activities. Little child needs adult help in this area.

INTERROGATIVE CHUNKS IN FRENCH L2

1999 ◽  
Vol 21 (1) ◽  
pp. 49-80 ◽  
Author(s):  
Florence Myles ◽  
Rosamond Mitchell ◽  
Janet Hooper
Keyword(s):  
The Other ◽  
Rote Learning ◽  
Formulaic Language ◽  
Other Hand ◽  
The One ◽  
The Relationship ◽  
Creative Construction ◽  
Over Time

This paper explores the relationship between formulaic language and creative construction in SLA by examining the production of interrogatives in an extensive naturalistic corpus of L2 French produced by early classroom learners. The paper first analyzes the production and breakdown of such formulaic language over time, before exploring the development of more creative structures. The interaction between the two processes “rote learning of formulas and creative construction” is then investigated. This interaction is shown to be a dynamic two-way process, with learners being driven forward in the development of their L2 system by their attempts to resolve the tension between structurally complex but communicatively rich formulas on the one hand, and structurally simple but communicatively inadequate creative structures on the other hand.

scholarly journals Gateway Literacy Retention Policies: Perspectives and Implications from the Field

2019 ◽  
Vol 15 (10) ◽  
Author(s):  
Jennifer Barrett-Tatum ◽  
Kristen Ashworth ◽  
David Scales
Keyword(s):  
Teacher Training ◽  
Support System ◽  
Grade Retention ◽  
State Policies ◽  
Drop Out ◽  
The Other ◽  
Literacy Intervention ◽  
The Relationship ◽  
Retention Policies ◽  
Over Time

South Carolina’s Read to Succeed Law (RTS) is different than the other 15 states’ literacy-based third grade retention laws. It mandates literacy intervention training for in-service and pre-service teachers. Research indicates academic gains from retention are short-lived, diminishing over time and increasing drop-out rates. Through a statewide survey, this study identifies educators’ perceptions and knowledge of retention and the RTS policy, and examines the relationship between knowledge and perceptions. Educators were not familiar with retention research or RTS specifics, but favored retention. Implications include the need for more teacher training regarding new state policies and the efficacy of their foundations. This study provides evidence that policymakers should consider the means of implementation and shoulder accountability for a structured and equitable support system.

scholarly journals USING DIAMETER VARIATION INDEX OF PIONEER SPECIES FOR CLASSIFICATION AND MODELING TROPICAL FOREST YIELD

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Rodrigo Geroni Mendes Nascimento ◽  
Sebastião Do Amaral Machado ◽  
Afonso Figueiredo Filho ◽  
Niro Higuchi
Keyword(s):  
Tropical Forest ◽  
Site Classification ◽  
Pioneer Species ◽  
Tropical Forestry ◽  
Variation Index ◽  
Variability Index ◽  
Representative Area ◽  
The Relationship ◽  
Over Time

This study sought to classify the productivity of a representative area of tropical forest, as well as to analyze the relationship between the structural variability of pioneer species and the yield of three management regimes. The study area is located at the Tropical Forestry Experimental Station belonging to INPA (National Institute for Amazon Research), approximately 90 km from downtown Manaus, in the State of Amazonas, Brazil. Data were collected from twelve 1 ha sample plots. Diameter was measured annually for all individuals with DBH  10 cm between the years 1990 and 2008. Pioneer species served as the basis for calculating the Diameter Variability Index VI% over time. Three classes of variability were established according to the guide curve technique used for site classification by the dominant height. Biological and probabilistic functions were used to model VI% as a function of time of exploitation, as well as the volumetric yield over time as a function of VI%. There is an inverse relationship between VI% and yield, which allows classification of site yield and conception of global yield models to which present good statistics of precision and adjustment, allowing the prediction of productivity and their dynamics throughout the time.

Ethics in Management and Institutionalization of Ethics

2016 ◽  
pp. 1895-1914
Author(s):  
İlknur Sayan ◽  
Güngör Karaca
Keyword(s):  
Global Market ◽  
The Other ◽  
Role Of Government ◽  
Business World ◽  
The Public ◽  
Ethics Institutionalization ◽  
Cultural Structure ◽  
Over Time

Throughout world economies, place and role of government and public sector have weakened over time, and on the other hand, efficiency, function, and responsibility of the business world and private sector have increased on the global market system. In addition, changing and developing socio-cultural structure has increased social sensitivity stakeholders' consciousness and importance given to ethic values due to increasing social necessities. Ethics turned out to be one of the most important management subjects for entities and governors in the business world. Ethical performance and ethical quality of enterprises are also important for social responsibility towards all stakeholders, enterprises' ethical values, reputation of the enterprise, increasing brand value of goods produced or service provided, providing trust and support of investors, customers, and the public. In this context, ethics, managerial ethics, institutionalization of ethics, and importance of ethical principles in enterprises in terms of corporate managerial principles are evaluated in this chapter.

Human Rights and Reformist Islam

2020 ◽  
pp. 87-168
Author(s):  
Mohsen Kadivar
Keyword(s):  
Human Rights ◽  
Gender Discrimination ◽  
The Other ◽  
Religious Discrimination ◽  
Islamic Tradition ◽  
The One ◽  
The Relationship ◽  
Traditional Islam ◽  
Rational Classification

This chapter takes the form of a transcribed interview and consists of a reflection on the relationship between traditional Islam and the Universal Declaration of Human Rights and its related covenants, and provides a solution for making traditional Islam compatible with the idea of human rights. It critiques traditional Islamic approaches to the question of compatibility between human rights and Islam and argues instead for their reconciliation from the perspective of a reformist Islam. The chapter focuses on six controversial case studies: religious discrimination; gender discrimination; slavery; freedom of religion; punishment of apostasy; and arbitrary or harsh punishments. Explaining the strengths of structural ijtihad, the author’s approach is based on the rational classification of Islamic teachings as temporal or permanent on the one hand, and four criteria of being Islamic on the other: reasonableness, justice, morality and efficiency. In the chapter, all of the verses of the Qur’an and the Hadith that are problematic in relation to the notion of human rights are abrogated rationally according to these criteria. The result is a powerful, solutions-based argument based on reformist Islam – providing a scholarly bridge between modernity and Islamic tradition in relation to human rights.

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