Navigating the Complex Maze of Ethics CPE

2010 ◽  
Vol 10 (1) ◽  
pp. 88-104 ◽  
Author(s):  
Howard O. Rockness ◽  
Joanne W. Rockness
Keyword(s):  
Detailed Analysis ◽  
Ethics Education ◽  
State Level ◽  
Course Content ◽  
Complex Maze ◽  
Education Literature ◽  
Current State ◽  
Multiple State ◽  
Ethics Courses ◽  
Overall Effectiveness

ABSTRACT: This paper evaluates the current state of ethics CPE requirements for the CPA profession in the context of the ethics literature in philosophy, business, and accounting and documents the development of state-level ethics requirements for CPAs. It presents a detailed analysis of ethics CPE requirements by state including hours required, frequency required, acceptance of ethics CPE across state lines, and course content. The paper then proposes changes in the content of CPE-required ethics courses consistent with the ethics education literature and to reduce the complexity of meeting multiple state requirements. The recommendations would improve the overall effectiveness of ethics CPE for CPAs.

Assessment of the state and level of development of public-private partnership projects in the subjects of the Russian Federation

2018 ◽  
pp. 131-141 ◽  
Author(s):  
A. N. Savrukov ◽  
N. T. Savrukov ◽  
E. A. Kozlovskaya
Keyword(s):  
Detailed Analysis ◽  
Russian Federation ◽  
Significant Proportion ◽  
Transport Sector ◽  
Private Partnership ◽  
Current State ◽  
Central Regions ◽  
The Russian Federation ◽  
Project Data ◽  
Municipal Level

The article analyzes the current state and level of development of publicprivate partnership (PPP) projects in the subjects of the Russian Federation. The authors conclude that a significant proportion of projects is implemented on a concession basis at the municipal level in the communal sphere. A detailed analysis of the project data showed that the structure of the projects is deformed in favor of the central regions of the Russian Federation, and a significant share in the total amount of financing falls on the transport sector. At the stage of assessing the level of development by the subjects of the Russian Federation, criteria were proposed, and index and integral indicators were used, which ensured comparability of the estimates obtained. At the end of the analysis, the regions were ranked and clustered according to the level of PPP development, which allowed to reveal the number and structure of leaders and outsiders.

The Role of Archpriest Eugene Popov in Enhancing of the Anglican-Orthodox Dialog

2020 ◽  
pp. 71-84
Author(s):  
Ярослав Очканов
Keyword(s):  
State Level ◽  
Structural Features ◽  
Russian Orthodox ◽  
Church Community ◽  
Anglican Church ◽  
Current State ◽  
The Church

Статья посвящена исследованию малоизученной стороны деятельности видного русского священнослужителя протоиерея Евгения Попова, бывшего с 1842 по 1875 гг. настоятелем русской посольской церкви в Лондоне. Его служение на Английской земле совпало с углублением диалога между Русской Православной и Англиканской церквами, явившегося следствием религиозных преобразований в Англии в 1830 - 1840-е гг. Отец Евгений в рассматриваемый период фактически стал связующим звеном между русским церковноначалием и англиканами - инициаторами единения двух Церквей. Он проделал огромную работу по популяризации православия в Англии и много сделал для ознакомления русской церковной общественности с вероучением и структурными особенностями англиканства. Материалом для исследования послужили, прежде всего, письма протоиерея Евгения Попова обер-прокурорам Святейшего Синода Н. А. Протасову и А. П. Толстому. Эти документы являются своеобразными отчётами о современном состоянии Англиканской Церкви, о религиозных течениях в ней и усилиях, предпринимаемых определёнными церковными кругами в Англии по сближению с православием. Результаты его деятельности имели важное значение в последующие десятилетия, когда англикано-православный диалог вышел на церковно-государственный уровень. The article is devoted to the insufficiently studied aspects of Russian prominent cleric Archpriest Eugene Popov, rector of Russian Embassy Church in London from 1842 to 1875. His Ministry on the English soil coincided with the deepening of the dialogue between the Russian Orthodox and Anglican Churches, which was the result of religious transformations in England in the 1830s and 1840s. Father Eugene in the period under consideration actually became a connecting link between the Russian Church authorities and the anglicans-initiators of the union of the two Churches. He had done a great job by popularizing Orthodoxy in England and by familiarizing the Russian Church community with the doctrine and structural features of Anglicanism. The study, first of all, is based the letters of Archpriest Yevgeny Popov to the chief prosecutors of the Holy Synod N. A. Protasov and A. P. Tolstoy, which were original reports on the current state of the Anglican Church, it’s religious trends, and the efforts made by certain Church circles in England to get closer to Orthodoxy. The fruits of his activities were important in the following decades, when the Anglican-Orthodox dialogue reached the Church-state level.

Effectiveness of ethics education as perceived by nursing students

2014 ◽  
Vol 22 (3) ◽  
pp. 287-306 ◽  
Author(s):  
Tine Vynckier ◽  
Chris Gastmans ◽  
Nancy Cannaerts ◽  
Bernadette Dierckx de Casterlé
Keyword(s):  
Pilot Study ◽  
Nursing Students ◽  
Teaching Methods ◽  
Content Validity ◽  
Ethics Education ◽  
Nursing Ethics ◽  
User Friendliness ◽  
Instructional Dialogue ◽  
Quantitative Descriptive ◽  
Ethics Courses

Background: The effectiveness of ethics education continues to be disputed. No studies exist on how nursing students perceive the effectiveness of nursing ethics education in Flanders, Belgium. Objectives: To develop a valid and reliable instrument, named the ‘Students’ Perceived Effectiveness of Ethics Education Scale’ (SPEEES), to measure students’ perceptions of the effectiveness of ethics education, and to conduct a pilot study in Flemish nursing students to investigate the perceived efficacy of nursing ethics education in Flanders. Research design: Content validity, comprehensibility and usability of the SPEEES were assessed. Reliability was assessed by means of a quantitative descriptive non-experimental pilot study. Participants and research context: 86 third-year baccalaureate nursing students of two purposefully selected university colleges answered the SPEEES. Ethical considerations: Formal approval was given by the ethics committee. Informed consent was obtained and anonymity was ensured for both colleges and their participating students. Findings: The scale content validity index/Ave scores for the subscales were 1.00, 1.00 and 0.86. The comprehensibility and user-friendliness were favourable. Cronbach’s alpha was 0.94 for general effectiveness, 0.89 for teaching methods and 0.85 for ethical content. Students perceived ‘case study’, ‘lecture’ and ‘instructional dialogue’ to be effective teaching methods and ‘general ethical concepts’ to contain effective content. ‘Reflecting critically on their own values’ was mentioned as the only ethical competence that, was promoted by the ethics courses. The study revealed rather large differences between both schools in students’ perceptions of the contribution of ethics education to other ethical competences. Discussion and conclusion: The study revealed that according to the students, ethics courses failed to meet some basic objectives of ethics education. Although the SPEEES proved to be a valid and reliable measure, the pilot study suggests that there is still space for improvement and a need for larger scale research. Additional insights will enable educators to improve current nursing ethics education.

scholarly journals CLOUD COMPUTING AND ANALYSIS FEATURES OF CLOUD INFORMATION SECURITY

2019 ◽  
pp. 5-9
Author(s):  
І. Андрущак ◽  
В. Марценюк ◽  
I. Андрощук ◽  
В. Чудовець ◽  
М. Потейчук
Keyword(s):  
Cloud Computing ◽  
Information Security ◽  
Detailed Analysis ◽  
Cloud Security ◽  
Scientific Activity ◽  
European Network ◽  
Advantages And Disadvantages ◽  
Current State ◽  
Guidance Documents ◽  
Security Alliance

The article discusses the current state of application and development of cloud computing, the main advantages and disadvantages of their use in the states, enterprises and in scientific activity. The standards, regulations and guidance documents in the field of cloud computing information security are developed and analyzed, developed by the Cloud Security Alliance (CSA), the European Network and Information Security Agency (ENISA) and the National Institute of Standards and Technology (NIST), and the results of a detailed analysis of the issues information security in the cloud.

Ethics Courses Teaching Linkage to Quality Management Education

2020 ◽  
pp. 232-245
Author(s):  
Damini Saini ◽  
Sunita Singh Sengupta
Keyword(s):  
Ethics Education ◽  
Management Education ◽  
History Of Ethics ◽  
Ethical Education ◽  
Ethics Course ◽  
History Of ◽  
Management Institutions ◽  
Ethics Courses

Almost every management institution in India has an ethics course in their curriculum that is focused upon inculcating the value set in an individual. To understand the role of ethical education in accelerating the quality of management education, this chapter provides a discussion of implications of the questions of quality, dilemma, and pedagogy of ethical training. In the introduction, the authors emphasize on the reasons of focusing upon the ethical education, then give a brief history of ethics education in Indian management institutions. In order to show the significance, authors also show the place of ethics course in top 10 business institutions in India. Further, the authors describe the main focus of the chapter that is the contribution of ethics in management education.

scholarly journals UNDERSTANDING THE INTERPRETATON, IMPLEMENTATION, AND IMPACT OF ENGINEERING ETHICS EDUCATION IN CANADA

2020 ◽  
Author(s):  
Emma Jane Randall ◽  
David S. Strong
Keyword(s):  
Ethics Education ◽  
Engineering Ethics ◽  
Review Literature ◽  
Ethical Responsibility ◽  
Current State ◽  
Current Implementation ◽  
Fundamental Goal ◽  
Large Level ◽  
Engineering Ethics Education ◽  
The Impact

Engineers have direct influence on the evolving planet. With the fundamental goal of continually creating a better world, it is essential for engineers to meaningfully understand ethical responsibility and the impact of engineering on society and the environment [4, 15]. Although efforts have been made to identify the objectives of engineering ethics education (EEE), little has been done to thoroughly investigate the impact EEE is having on individuals’ ethical development [6, 7, 13]. Furthermore, there is a large level of uncertainty as to the amount of exposure students have to EEE between programs, as well as the variability of ethics content students experience as a result of diverse interpretation of EEE objectives. The amount of exposure and type of content students are exposed to will affect the impact EEE has on them and hence, it is important to evaluate these aspects of the current implementation of EEE in Canada.   This paper will review literature regarding the current state of EEE within Canada and the objectives of EEE, as well as propose a study to investigate students’ experience with EEE throughout undergrad and the impact that engineering ethics education may have on their ethical behaviours within an engineering context.

Accounting Educators' Opinions about Ethics in the Curriculum: An Extensive View

2007 ◽  
Vol 22 (3) ◽  
pp. 355-390 ◽  
Author(s):  
Cindy Blanthorne ◽  
Stacy E. Kovar ◽  
Dann G. Fisher
Keyword(s):  
Professional Education ◽  
Ethics Education ◽  
Continuing Professional Education ◽  
Practical Application ◽  
Course Content ◽  
Ethics Instruction ◽  
Accounting Curriculum ◽  
Comprehensive Survey

In this paper, we present the results of a comprehensive survey of accounting faculties' opinions and practices regarding ethics education. Consistent with recent state boards' decisions to require ethics continuing professional education (CPE) in the accounting curriculum, we find that accounting educators recognize the importance of ethics education to satisfy the profession's needs. Accounting educators rate themselves as the most appropriate source of ethics education and favor practical application over theoretical course content. In terms of the approach used to teach ethics, educators support integration over a stand-alone course and believe cases offer the most effective method for ethics instruction.

scholarly journals Formation of a marketing support complex for an export-oriented enterprise in conditions of risk and uncertainty

2019 ◽  
Vol 61 ◽  
pp. 01014 ◽  
Author(s):  
Olga Maslak ◽  
Petro Sokurenko ◽  
Natalya Grishko ◽  
Mariya Maslak
Keyword(s):  
State Level ◽  
Market Demand ◽  
The European Union ◽  
Risk And Uncertainty ◽  
Stage Of Development ◽  
Current State ◽  
Production Activity ◽  
Marketing Activities ◽  
External Conditions ◽  
Harmful Effects

The work covers the theoretical and methodological foundations of marketing for an export-oriented enterprise. At the present stage of development of the economy, the use of marketing tools in activities is a powerful means of increasing the enterprises` competitiveness, strengthening adaptive characteristics when external conditions and market conditions change. Consumption volumes are the driving force of the production activity of the enterprise, affecting the nomenclature, range and scale of production. The introduction of the marketing concept, which focuses on the production of products that are in the market demand, stimulates the production of products needed by the consumer. Theoretical and methodological issues of marketing aimed at restricting the demand for irrational demand products (opposing marketing) attract the attention of scientists and practitioners. At the same time, the choice of the topic was due to insufficient research of this scientific problem as a whole and its relevance for the economy of Ukraine, especially in the context of the development of cooperation with the European Union. A detailed study of the tools of opposing marketing allows export-oriented enterprises to ensure the profitability of commercial and marketing activities, while the harmful effects of the consumption of goods of irrational demand determine the feasibility of research and analysis of the conditions and their consumption motivation. The demand for these products is undesirable; therefore, countermeasure marketing at the state level is controlled by the relevant organizations. In this study, attention is paid to the analytical and regulatory aspects of determining the current state and trends of marketing support for the tobacco industry enterprises activities. The features of a complex of marketing support formation of their activities in the conditions of risk and uncertainty are determined.

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