Economic Interests and Professional Ethics of an Accountant

Auditor ◽  
2019 ◽  
Vol 5 (1) ◽  
pp. 38-42
Author(s):  
Н. Миславская ◽  
N. Mislavskaya
Keyword(s):  
Professional Ethics ◽  
Professional Community ◽  
Economic Community ◽  
Economic Interests ◽  
Moral Attitudes

The article is devoted to the issues of professional ethics of an accountant, the discussion of which the majority of members of the professional economic community considers no more than a fashionable trend, and therefore the importance and role of moral attitudes in the accountant profession remain unclear and undervalued. The content of the article is aimed at justifying the significance of the problems resulting from this situation and attracting the attention of the professional community to this topic.

Programming the Common Market: The Making and Failure of a ‘Dirigiste’ Europe, 1957–1967

2021 ◽  
pp. 1-15
Author(s):  
Hugo Canihac
Keyword(s):  
European Integration ◽  
European Economic Community ◽  
Early Years ◽  
Practical Reasons ◽  
Economic Governance ◽  
Economic Community ◽  
European Economic ◽  
History Of ◽  
The Common

This article contributes to the debate about the history of the political economy of the European Economic Community (EEC). It retraces the efforts during the early years of the EEC to implement a form of ‘European economic programming’, that is, a more ‘dirigiste’ type of economic governance than is usually associated with European integration. Based on a variety of archives, it offers a new account of the making and failure of this project. It argues that, at the time, the idea of economic programming found many supporters, but its implementation largely failed for political as well as practical reasons. In so doing, it also brings to light the role of economists during the early years of European integration.

How Can Economic Interests Influence Support for Free Trade?

2012 ◽  
Vol 66 (2) ◽  
pp. 311-328 ◽  
Author(s):  
Benjamin O. Fordham ◽  
Katja B. Kleinberg
Keyword(s):  
Trade Policy ◽  
Free Trade ◽  
Well Being ◽  
Economic Interests ◽  
Policy Attitudes ◽  
Self Interest ◽  
Close Relationship ◽  
Direction Of Causation ◽  
Complete Account

AbstractRecent research on the sources of individual attitudes toward trade policy comes to very different conclusions about the role of economic self-interest. The skeptical view suggests that long-standing symbolic predispositions and sociotropic perceptions shape trade policy opinions more than one's own material well-being. We believe this conclusion is premature for two reasons. First, the practice of using one attitude to predict another raises questions about direction of causation that cannot be answered with the data at hand. This problem is most obvious when questions about the expected impact of trade are used to predict opinions about trade policy. Second, the understanding of self-interest employed in most studies of trade policy attitudes is unrealistically narrow. In reality, the close relationship between individual economic interests and the interests of the groups in which individuals are embedded creates indirect pathways through which one's position in the economy can shape individual trade policy preferences. We use the data employed by Mansfield and Mutz to support our argument that a more complete account of trade attitude formation is needed and that in such an account economic interests may yet play an important role.1

THE ROLE OF ACCOUNTING AND CONTROL IN THE MANAGEMENT OF ECONOMIC SECURITY OF AN ORGANIZATION

2021 ◽  
Vol 7 (2) ◽  
pp. 165-178
Author(s):  
Nicolay T. Labyntsev ◽  
Lyubov F. SHILOVA ◽  
Ocsana V. Chukhrova
Keyword(s):  
Economic Security ◽  
Accounting Profession ◽  
Economic Management ◽  
Economic Interests ◽  
Doing Business ◽  
The Subject ◽  
The Stability ◽  
High Level ◽  
And Control

This article revises the mission and the name of the accounting profession in the context of strengthening the economic security of enterprises under the conditions of digitalization of the economy. The authors note that in the contemporary conditions of economic management, enterprises should form and ensure the functioning of the economic security of the enterprise at the proper level. The necessity of in-depth research of economic security at microlevel was considered, the factors influencing the stability of the enterprise were highlighted. High level of economic security of the subject of management consists in guaranteeing him maximum effective and stable functioning now and in future. Subjects of economic security were individual enterprises, and objects — their economic interests. The main goals of ensuring economic security of the enterprise in the part of accounting were singled out, the tasks of accounting policy, aimed at ensuring economic security, were determined. The prospects of the accounting profession in the process of ensuring economic security and reliable safe presentation of the results of doing business in reporting are substantiated. The study contains proposals on the revision of requirements for the qualifications of accountants in order to emphasize their activities aimed at strengthening the economic security of the enterprise.

HISTORIAN ON SOCIAL NETWORKS: SOME METHODOLOGICAL CONSIDERATIONS

2020 ◽  
pp. 223-227
Author(s):  
Vasily Syrov
Keyword(s):  
Social Networks ◽  
Decisive Role ◽  
Professional Community ◽  
Historical Knowledge ◽  
Main Attention ◽  
Web Technologies ◽  
Research Findings ◽  
Methodological Considerations ◽  
And Function

The article discusses some of the research findings related to the topic of the place and function of histori-ans on social networks. The main attention is paid to identifying the role of web technologies in the con-ventional practices of creating historical knowledge creation of historical knowledge. It is emphasized that the thesis about blurring the boundaries between the professional community and users in general does not mean rejection of the recognition of the decisive role of the professional community in the production of knowledge. The ways and methods of historians' actions in social networks and their advantages over traditional methods of knowledge production are revealed.

The ECOMOG Initiative in Liberia: A Liberian Perspective

1993 ◽  
Vol 21 (1-2) ◽  
pp. 74-83
Author(s):  
S. Byron Tarr
Keyword(s):  
Civil War ◽  
West African ◽  
Security System ◽  
Economic Community ◽  
Internal Conflicts ◽  
Cooperative Security ◽  
The Usa ◽  
Monitoring Group ◽  
Inter State

This is a Liberian perspective on the unique initiative by the Economic Community of West African States (ECOWAS) to resolve the Liberian conflict by organizing and deploying a Peace Monitoring Group in Liberia. It considers whether ECOWAS’ initiative can become a self-reliant security system that can end a civil war and institutionalize deterrence to subregional inter-state and internal conflicts. Can this self-generated, West African initiative set the stage for democratization? Is the initiative the start of an inter-African cooperative security system? Is the model of Nigerian leadership a harbinger of a regional hegemony in the making? Is the modest role of the USA constructive in resolving the conflict, in light of the fact that Liberia is a country with which the USA has had an historic relationship?

scholarly journals Primary law in medicine, its legal nature

2018 ◽  
Vol 40 ◽  
pp. 01002
Author(s):  
K. Zarins
Keyword(s):  
Supreme Court Decision ◽  
Court Decision ◽  
Constitutional Court ◽  
Right To Life ◽  
Economic Interests ◽  
Economic Opportunities ◽  
Legal Nature ◽  
The Supreme Court ◽  
The Right

Thework will discuss the problems arising from the thesis that the economic opportunities are incompatible with the person's primary law - the right to life and equality of treatment. An actively maintained hypothesis claims that the country's economic opportunities and funding should not restrict or reduce a person's right to life and health. In this aspect, it will also study the role of the constitutional court. The author points to the fact that the adoption of such, here the Supreme Court decision, successive constitutional court for a preliminary inaccurate claim and interpretation of the country's economic interests, could deny the right of people to life only after the consideration that they are of no use and financially expensive to be maintained.

scholarly journals PERAN REGULASI DALAM PENANGGULANGAN MASALAH KEAMANAN INFORMASI (Suatu Pendekatan Normatif Sosiologis)

2006 ◽  
Vol 36 (1) ◽  
pp. 73
Author(s):  
Freddy Harris ◽  
Bono Budi Priambodo
Keyword(s):  
Information Technology ◽  
Public Sector ◽  
Information Security ◽  
Social Group ◽  
Professional Community ◽  
The State ◽  
Sociological Approaches

The authors here explain regarding the role of regulation to anticipating information security By sociological approaches it has reflected on the Indonesian conditions which had not adequate organized. Existing arranged is limited on certain sectors. social group. and corporations group either domestic and multinational levels. Most efforts to reach to better level have been initiated by many parties such as public sector. education. information technology industrial. professional community and civil. Here also recommended needs for clear policy and the whole implementation which be coordinated integrally under government chief's. Government leads under the authority to accomplishing the state under effective law and regulations

scholarly journals SEPARATE ISSUES OF LEGAL REGULATION OF REGIONAL LEGISLATION

ASJ. ◽  
2020 ◽  
Vol 2 (42) ◽  
pp. 31-34
Author(s):  
K. Inalkaeva
Keyword(s):  
Legal Framework ◽  
Legal Regulation ◽  
Practical Significance ◽  
Legal Consciousness ◽  
Legislative Process ◽  
Constitutional Court ◽  
Theoretical Approaches ◽  
Moral Attitudes ◽  
Implementation Problems

The purpose of the study is to analyze theoretical approaches to the mechanism for resolving legal conflicts, as well as to analyze its components, identify implementation problems and proposals for their elimination. The aim of the study is to improve the effectiveness of conflict prevention in draft laws, laws and other regulations. There is insufficient research on the procedure for adopting regional laws, organizing the work of regional parliaments, and public participation in the legislative process. We hope, if not to reveal, then at least to identify problematic issues that will find worthy researchers and solutions in the future. The paper notes the role of the constitutional Court of the Russian Federation as a subject of conflict-of-laws relations. It is concluded that the legislative process is directly related to the level of legal consciousness of the relevant subjects, moral attitudes, and awareness of their mission as creators of legislation. The practical significance of the research results provides a real opportunity for the competent authorities to take concrete measures aimed at removing corruption-related provisions from the regulatory legal framework.

Sign in / Sign up

Export Citation Format

Share Document