The Code of Ethics for Professional Accountants: Modern tendencies and principles

2021 ◽  
Vol 22 ◽  
pp. 128-141
Author(s):  
Elena N. MAKARENKO
Keyword(s):  
Code Of Ethics ◽  
Professional Activity ◽  
Professional Status ◽  
Social Image ◽  
Relationship Of ◽  
The Impact ◽  
Code Of Professional Conduct ◽  
The Relationship ◽  
Evident Relationship

Subject. Choosing the code of ethics for professional accountants' thinking and moral activity appears to become a key to a higher professional status. It is necessary to ensure the commercial comfort as much as possible for professional accountants to demonstrate their knowledge and observe professional principles. Objectives. I carry out a systemic study into advantages that help accountants respect professional principles of ethics. Methods. The study relies upon the modeling of economic cases, analyzes and synthesizes the information with reference to accounting and management. Results. The article discusses the relationship of the thinking and ethical activity of professional accountants as part of their professional activity that makes them observe the code of professional conduct. I add unusual cases of economic threats companies face to the evident relationship of the ethical principles and typical threats that influence the performance of professional accountants. With all the threats and causes combined, professional accountants sometimes have to depart from professional principles of ethics. Having this in mind, I substantiate the possibility of deriving the highest and lowest effects from the moral activity of accountants, which reflects the quality of their thinking activity. To elevate the professional status and reinforce the code of ethics for professional accountants, I prove that the accountant's professional knowledge influences the business image of a respective entity. The article shows that the motivation is important to raise the professional accountants' responsibility as part of their thinking and moral activities. Conclusions and Relevance. Studying the impact of the relationship between the moral and thinking activity of professional accountants on their performance can be useful to set certain relations between accountants and their employers. If the professional accountant takes his/her best efforts to develop the business and social image of the company, observing the professional code of ethics, while the employer manages to motivate the accountants, they will build the effective business management and mitigate economic risks.

Impact of Design on Emotional, Psychological, or Social Well-Being for People With Cognitive Impairment

2018 ◽  
Vol 12 (3) ◽  
pp. 220-232 ◽  
Author(s):  
Elizabeth Karol ◽  
Dianne Smith
Keyword(s):  
Quality Of Life ◽  
Cognitive Impairment ◽  
Literature Review ◽  
Thermal Comfort ◽  
Well Being ◽  
Design Expertise ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Aim:The objective of this article is to identify and analyze what is known about characteristics in and around the home that support well-being for those with cognitive impairment. This could provide direction for designers of homes in general, but specifically for designers trying to meet the needs of people with cognitive impairment.Background:It has been established that there is a relationship between psychological well-being and a person’s environment. Research also shows that particular design aspects can reduce the impact of cognitive impairment. However, there is limited design expertise in the Australian housing market to create supportive spaces which will help to reduce the impact of the disability for those with cognitive impairment.Method:A literature review was carried out to determine the extent and details of what is known about the relationship of home design and its impact on emotional, psychological, or social well-being for people with cognitive impairment.Conclusions:The study indicates that researchers in various disciplines understand that pragmatic design inputs such as thermal comfort and adequate lighting are important for people with cognitive impairment. In addition, some researchers have shown or surmise that there are other “intangible” designer-controlled elements that have beneficial impacts on people with cognitive impairment. Details of these intangible elements are sparse, and how much they might improve the quality of life for a person with cognitive impairment is not well understood. Further research is required to meet a growing need.

scholarly journals Comorbidities associated with severe asthma

2019 ◽  
Vol 2 (1) ◽  
pp. 5-9
Author(s):  
Gayatri B. Patel ◽  
Anju T. Peters
Keyword(s):  
Severe Asthma ◽  
Care Utilization ◽  
Adequate Treatment ◽  
Obstructive Sleep ◽  
Asthma Outcome ◽  
Control Asthma ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Background: Severe asthma can be a challenging disease to manage by the provider and by the patient, supported by evidence of increased health-care utilization by this population. Patients with severe asthma should be screened for comorbidities because these often contribute to poorly controlled asthma. The impact of comorbidities, however, are not completely understood. Objective: To review common comorbidities and their impact on severe asthma. Methods: A review of relevant clinical research studies that examined comorbidities in severe or difficult-to-treat asthma. Results: A number of comorbid diseases, including rhinitis, rhinosinusitis, gastroesophageal reflux, and obstructive sleep apnea, are associated with severe or difficult-to-treat asthma. If present and untreated, these conditions may adversely affect asthma control, quality of life, and/or lung function, despite adequate treatment with step-up asthma controller therapy. Conclusion: Treatable comorbidities are associated with severe and difficult-to-control asthma. Failure to recognize these comorbidities may divert appropriate care and increase disease burden. Assessment and management of these risk factors may contribute to improved asthma outcome; however, more investigation is needed to understand the relationship of comorbidities and asthma due to inconsistency in the findings.

Monetary requirements for financial development

2020 ◽  
Vol 26 (2) ◽  
pp. 349-368
Author(s):  
K.V. Krinichanskii ◽  
N.E. Annenskaya
Keyword(s):  
Interest Rates ◽  
Financial Development ◽  
Inflation Rate ◽  
Substantial Growth ◽  
Bank Deposits ◽  
Developed Stock Markets ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Subject. The study investigates the relationship of financial development and monetary factors, which may be represented with inflation indicators, money aggregate M2 (measured by GDP), differential of interest rates on loans and funds raised by banks, etc. Objectives. The study outlines a theoretical perimeter for analyzing monetary requirements of financial development. Based on empirical data, we show the extent to which the requirements are influential. Methods. To verify the hypothesis, we classify items under study. The relationship of variables is reviewed through regression analysis. The study embraces 21 countries with developed stock markets and 17 emerging markets, covering the time span from 1960 through 2016. Results. We discovered the negative regular relationship between the inflation rate and three financial development metrics, such as bank deposits to GDP, banks assets to GDP, domestic loan for the private sector to GDP. Conclusions and Relevance. Monetary conditions seem to be significant for financial development. Therefore, the economic policy and strategies for the analysis of phenomena should be amended, since they treat financial development as a substantial growth driver. The relationship spotlights possible lines of the policy for enhancing the quality of financial development. Furthermore, the findings can be used to refine approaches to evaluating the impact of financial development on economic growth.

THE RELEVANCE OF EXISTENTIAL DANITIES IN PREPARATION FOR THE PROFESSIONAL ACTIVITY OF A HELPING SPECIALIST

2021 ◽  
Vol 23 (2) ◽  
pp. 17-24
Author(s):  
Korablina E.P. ◽  
Pashkin S.B. ◽  
Braznik E.I. ◽  
Lisovskaia N.B. ◽  
Abramova P.D.
Keyword(s):  
Professional Activity ◽  
Special Role ◽  
Helping Professions ◽  
Difficult Situation ◽  
Ancient Times ◽  
Personal Qualities ◽  
The Individual ◽  
Relationship Of ◽  
The Relationship

Professions aimed at helping and supporting a person in a difficult situation, with their traditions and principles of assisting activities, have existed since ancient times. The main purpose of the helping professions is to improve the quality of life of the person who sought help and to activate his inner potential. The importance of existential problems and their solution in the way of the professions plays a special role, since only a harmonious person who has reached agreement with himself and the outside world can fully open up in the profession. Despite the individual specifics of each profession; regardless of the direction of his work, the helper must have not only a certain set of personal qualities and a proper level of professional knowledge, but also an understanding, awareness and acceptance of the level of responsibility that he bears for what is happening in the work process. The study describes the relationship of future aid specialists to existential problems, professional responsibility and future profession.

scholarly journals THE IMPACT OF THE INSTITUTIONAL ENVIRONMENT ON THE ECONOMIC DEVELOPMENT

Ekonomika ◽  
2009 ◽  
Vol 87 ◽  
pp. 141-153 ◽  
Author(s):  
Vidmantas Jankauskas ◽  
Janina Šeputienė
Keyword(s):  
Economic Development ◽  
Institutional Environment ◽  
Gdp Per Capita ◽  
Development Institutions ◽  
Per Capita ◽  
Relationship Of ◽  
Openness To Trade ◽  
The Impact ◽  
The Relationship

Economic literature recognizes three “deep determinants” of economic development: institutions, geography and openness to trade. Discussion in the literature focuses on what part of the income per capita variation can be explained by institutions, geography and openness to trade. The empirical results can’t offer a clear answer, but there is a broader agreement in the literature that institutions play a more important role than geography and openness to trade. What is unclear whether the institutions also can explain variation in per capita income across countries, in which institutional environment is to some degree similar..This article aims to explore and quantify the relationship of the income level with institutional environment, geography and openness to trade across countries, grouped according their institutional environment quality.The results reveal that extent to which the variation in GDP per capita can be associated with the quality of institutional environment differs a lot between good and bad institutional environment samples. The results in good institutional environment sample come in line with series of studies in which the strong and positive link between various measures of institutions and economic development was established and support primacy of institutions over openness to trade and geography. I In bad institutional environment sample, on the contrary,no evidence was found that institutions mean a lot in respect of differences in GDP per capita. These results should not be interpreted so as to mean that institutional environment is not important, rather the degree of “badness” makes no difference.

scholarly journals THE IMPACT OF PROVIDING CARE FOR GRANDCHILDREN ON THE QUALITY OF LIFE OF GRANDPARENTS

2019 ◽  
Vol 24 (3) ◽  
Author(s):  
Katarzyna Skałacka ◽  
Keyword(s):  
Quality Of Life ◽  
Work Load ◽  
Study Data ◽  
The Social ◽  
Professional Field ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Contemporary grandparents are active people, not only in the social but also professional field. Regardless of other duties, one of the socially assigned tasks in the role of grandparent is to take care for grandchildren. As various studies have reported, this task may bring caregivers more losses than benefits (eg Goodman & Silverstein, 2002). In the present study, data from 148 people over 57 years who have looked after grandchildren have been analyzed, to determine whether the amount of time devoted by grandparents to care for grandchildren will affect their sense of quality of life. Grandparents gender, age, and locus of control was controlled. The obtained results confirmed that with the increase of the number of hours devoted to grandchildren care, the sense of quality of life of the grandparents drops. This effect is stronger among grandfathers. The sense of the location of control plays the role of a mediator and suppressor in the relationship of care time over grandchildren with a sense of quality of life. The results are discussed in the context of potential family burden and work load among grandparents. Key words: grandparents, grandchildren, quality of life, location of control, care for grandchildren

scholarly journals THE IMPACT OF RECRUITMENT, EMPLOYEE RETENTION AND LABOR RELATIONS TO EMPLOYEE PERFORMANCE ON BATIK INDUSTRY IN SOLO CITY, INDONESIA

2017 ◽  
Vol 17 (2) ◽  
Author(s):  
Eddy Madiono Sutanto ◽  
Milly Kurniawan
Keyword(s):  
Employee Turnover ◽  
Employee Retention ◽  
Labor Relations ◽  
Employee Performance ◽  
Positive Influence ◽  
The Difference ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

The good recruitment program can provide a positive influence to increasing employee commitment, productivity and the quality of work including performance. The relationship of employee retention on performance is exceedingly complex. There is evidence that performance can decrease if the employee retention is bad and there is a possibility of stagnation if employee turnover is too dejected. Besides recruitment and employee retention, the labor relations can also affect the employee performance, where the problems usually arise from the difference of work, age and demographics. Research will be conducted to examine, whether there is a significant impact on recruitment, employee retention, and labor relations to employee performance on batik industry in Solo. The results of this analysis indicate that the recruitment, retention, and labor relations found a significant effect on employee performance. On the other hand, the recruitment and employee retention found a significant effect on employee performance. As well as recruitment and employee retention, labor relations found significant effects to the employee re-tention. The results also found the recruiting and employee retention have a significant impact on employee performance through the labor relations. As well as the recruitment significantly influence on labor relations through the employee retention.Keywords: Recruitment; Employee Retention; Labor Relations; Employee Performance.

scholarly journals Quality of life of relative caregivers of elderly dependents at home

2014 ◽  
Vol 23 (3) ◽  
pp. 600-608 ◽  
Author(s):  
Karla Ferraz dos Anjos ◽  
Rita Narriman Silva de Oliveira Boery ◽  
Rafael Pereira
Keyword(s):  
Quality Of Life ◽  
Family Health ◽  
Multiple Regression Model ◽  
Relative Caregivers ◽  
Katz Index ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
At Home

The objective of this study was to analyze the relationship of sociodemographic characteristics and activity overload with the quality of life of relative caregivers of elderly dependents at home. This is an epidemiological, transversal study, conducted with 58 relative caregivers of elderly people registered in Family Health Programs in a municipality in the state of Bahia. Sociodemographic data were collected; in addition, the Katz Index of Independence, Zarit Burden Interview, and WHOQOL-bref were administered. The data were analyzed using correlation and multiple linear regression. The Zarit scale was negatively associated with all areas of the WHOQOL-bref domain, which was corroborated by the multiple regression model, which identified that the Zarit scale alone was able to predict the impact of care on quality of life of the studied caregivers. There is evidence of a need for expansion of social and health support to caregivers in an attempt to minimize overload, improving the quality of life of these individuals.

A Study of the Impact of Internet Gaming on Aspects of Quality of Life and Flourishing of Young Undergraduates in India

2021 ◽  
Vol 11 (1) ◽  
pp. 50-63
Author(s):  
Isha Gulati ◽  
Jyotsana Shukla
Keyword(s):  
Quality Of Life ◽  
Short Form ◽  
Internet Gaming Disorder ◽  
Gaming Disorder ◽  
Internet Gaming ◽  
Age Range ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

The present study was conducted to study the impact of internet gaming on the quality of life and flourishing of undergraduates. For this purpose, 80 internet gamers and 80 internet non-gamers lying within the age range of 17-24 years were recruited. For assessing the extent of internet gaming, the Internet Gaming Disorder Scale-Short Form (IGDS9-SF) was utilized while for assessing quality of life and flourishing, the WHO Quality of Life – BREF (WHOQOL-BREF) and Flourishing Scale were used, respectively. The results indicated significant differences in aspects of quality of life between the two groups. Further, the relationship of internet gaming with various aspects of quality of life and flourishing was also explored. The results reveal that internet gaming may indeed influence young undergraduates' quality of life and flourishing.

scholarly journals Investigating the Relationship between Capability and Motivation of Crowd Worker to Get Better Performance: A Mathematical Approach

2021 ◽  
Vol 2021 ◽  
pp. 1-14
Author(s):  
Shakir Karim ◽  
Zaheeruddin Asif
Keyword(s):  
Job Performance ◽  
Experimental Results ◽  
Mathematical Approach ◽  
And Performance ◽  
Relationship Of ◽  
Future Work ◽  
The Impact ◽  
The Relationship

The quality of tasks performed by a crowd worker is questionable. Most of the workers are lost if their first work is of low quality, which may influence them to acquire future work in crowdsourcing. Research has highlighted that workers either lack motivation or capability. However, the integrative perspective of capability and motivation in current crowdsourcing research is scarce. There is a need to investigate the relationship of capability and motivation of crowd worker to understand the phenomenon of getting better performance, which ultimately produces a quality outcome. This research aims toward understanding such relationship with mathematical perspective. The traditional renowned and well-accepted theories related to job performance are used for the quantification of motivation, capability, and performance for crowd workers to investigate the impact of capability in relation to the motivation on the performance of crowd worker. Experimental results suggest that formulae will benefit the requester to evaluate the performance of a crowd worker before providing him/her the task and benefit in reducing unemployment in the situation of COVID-19 pandemic.

Sign in / Sign up

Export Citation Format

Share Document