scholarly journals FALTA DE MORALIDAD EN EL PROCESO DE REVISORÍA FISCAL EN LAS ENTIDADES PRIVADAS

2019 ◽  
Vol 10 ◽  
pp. 49-59
Author(s):  
ANDRES ROBAYO ◽  
◽  
ALEIMAR LOPEZ ◽  
EDWIN GUZMAN

his article seeks to call attention to how the work of the fiscal reviewer is being directed and how values are being lost, the relevance of the knowledge and scope of their work and the possible consequences that affect the different stakeholders. Likewise, we want to show how this profession is affected by the behavior of society that in several aspects influences a de- cline when doing this job well and that affects at least three of the ethical principles stipulated by the IFAC (International Federation of Accountants).

2019 ◽  
Vol 11 ◽  
pp. 81-93
Author(s):  
FERNANDO ROBAYO ◽  
◽  
YECID LOPEZ ◽  
ALEJANDRO GUZMAN

This article seeks to call attention to how the work of the fiscal reviewer is being directed and how values are being lost, the relevance of the knowledge and scope of their work and the possible consequences that affect the different stakeholders. Likewise, we want to show how this profession is affected by the behavior of society that in several aspects influences a de- cline when doing this job well and that affects at least three of the ethical principles stipulated by the IFAC (International Federation of Accountants).


2020 ◽  
Vol 11 ◽  
Author(s):  
Chieko Kurihara ◽  
Varvara Baroutsou ◽  
Sander Becker ◽  
Johan Brun ◽  
Brigitte Franke-Bray ◽  
...  

Expansion of data-driven research in the 21st century has posed challenges in the evolution of the international agreed framework of research ethics. The World Medical Association (WMA)’s Declaration of Helsinki (DoH) has provided ethical principles for medical research involving humans since 1964, with the last update in 2013. To complement the DoH, WMA issued the Declaration of Taipei (DoT) in 2016 to provide additional principles for health databases and biobanks. However, the ethical principles for secondary use of data or material obtained in research remain unclear. With such a perspective, the Working Group on Ethics (WGE) of the International Federation of Associations of Pharmaceutical Physicians and Pharmaceutical Medicine (IFAPP) suggests a closer scientific linkage in the DoH to the (Declaration of Taipei) DoT focusing specifically on areas that will facilitate data-driven research, and to further strengthen the protection of research participants.


Author(s):  
R.J. Barrnett

This subject, is like observing the panorama of a mountain range, magnificent towering peaks, but it doesn't take much duration of observation to recognize that they are still in the process of formation. The mountains consist of approaches, materials and methods and the rocky substance of information has accumulated to such a degree that I find myself concentrating on the foothills in the foreground in order to keep up with the advance; the edifices behind form a wonderous, substantive background. It's a short history for such an accumulation and much of it has been moved by the members of the societies that make up this International Federation. My panel of speakers are here to provide what we hope is an interesting scientific fare, based on the fact that there is a continuum of biological organization from biochemical molecules through macromolecular assemblies and cellular membranes to the cell itself. Indeed, this fact explains the whole range of towering peaks that have emerged progressively during the past 25 years.


1992 ◽  
Author(s):  
James Barron ◽  
Maureen Murphy ◽  
Peter Buirski ◽  
Karen Rosica ◽  
Helen Hand ◽  
...  

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