scholarly journals Sikap Sosio-Spritual Dalam Akuntansi Kontemporer: Telaah, Tantangan Dan Imajinasi Diri

2011 ◽  
Vol 3 (1) ◽  
pp. 38
Author(s):  
Diah Hari Suryaningrum
Keyword(s):  
Social Contract ◽  
Code Of Ethics ◽  
Point Of View ◽  
Accounting Profession ◽  
Social Accounting ◽  
Concern For Others ◽  
New Development ◽  
Development Accounting ◽  
Social Environmental

AbstractThis paper is attempted to explore, challenge, and imagine contemporary accounting and its role in socio-spiritual manner. In exploring contemporary accounting such as social accounting and spiritual accounting, I found that their emerging in new accounting is really needed. Even if social accounting have been found centuries ago, their development is increased when people aware not only that their action is affected in economy wealth, it is also influenced their social, environmental, and sustainability development. Accounting is trying to measure this externalities cost. Some are skepticism with the effort since in reducing these externalities of environmental destructions; it will not support the notion of social contract. Likewise, spiritual accounting is also trying to concern for others but in a spiritual point of view. This new development in accounting is a challenge for accounting profession in a way how they have to behave. Accountants not only have to obey to accounting profession code of ethics, they also have to practice accounting in their socio-spiritual manner. This paper is concluded with the notion that whatever role accounting choose, it is up to the accountant to take part in that role.

EARLY AMERICAN CORPORATE REPORTING AND EUROPEAN CAPITAL MARKETS: THE CASE OF THE ILLINOIS CENTRAL RAILROAD, 1851–1861

2006 ◽  
Vol 33 (1) ◽  
pp. 3-24 ◽  
Author(s):  
Dale L. Flesher ◽  
Gary J. Previts ◽  
William D. Samson
Keyword(s):  
Social Contract ◽  
Financial Reporting ◽  
Annual Reports ◽  
Venture Capitalists ◽  
The Public ◽  
Early American ◽  
Corporate Reporting ◽  
New Development ◽  
Capital Intensive ◽  
General Community

This study of the annual reports of the Illinois Central Railroad (IC) from the 1850s supports a conclusion that the statements, as to form and content, were developed to serve the needs of two classes of investors and to inform the general community of the activities of the company. The need to report to the public as to the success of the company's role in its “social contract” to develop the state required details of a demographic nature, which were provided by the land commissioner. Operating results provided evidence of the ability to service the debts held by European investors and to inform British venture capitalists of the extent of the company's operations. This communication with the distant capital providers was a new development in financial reporting as the capital-intensive railroads experienced management and ownership separation on a scale not seen before. In summary, the IC provided annual reports more detailed and informative than those of other corporations of the period because of a need to provide European investors with evidence of management's activities.

scholarly journals The draft of the Regulation (EC) No 852/2004: food safety culture under new administration

2021 ◽  
Author(s):  
Sigune Lopp ◽  
Joel M. Goebelbecker ◽  
Patrick C. Ruff
Keyword(s):  
Food Safety ◽  
Safety Culture ◽  
General Principle ◽  
Evaluation System ◽  
Point Of View ◽  
New Development ◽  
Food Safety Culture

AbstractThe current draft of Regulation (EC) 852/2004 promotes a food safety culture as a general principle. The various stakeholders evaluate this planned new development quite differently. While this is very welcome from a scientific point of view, there are still considerable objections from stakeholders of the area for implementation and monitoring. The challenge is how to integrate the principles into industry, and to measure and verify their effectiveness. In this article, the dimensions of food safety culture are illustrated, and an evaluation system is outlined.

scholarly journals Pemberitaan Kasus PT PLN (Persero) di Media Siber dan Penerapan Kode Etik Jurnalistik (Analisis Framing Pemberitaan Blackout Listrik 4 Agustus 2019 di Okezone.Com)

Koneksi ◽  
2020 ◽  
Vol 3 (2) ◽  
pp. 506
Author(s):  
Lavenia Lavenia ◽  
Lusia Savitri Setyo Utami
Keyword(s):  
Code Of Ethics ◽  
Point Of View ◽  
Online Media ◽  
Media Content ◽  
Controversial Issues ◽  
Analysis Method ◽  
The Public ◽  
Related Information ◽  
Central Java ◽  
Qualitative Descriptive

The power blackout on 4th August 2019 in Banten, Jakarta, West Java, few areas of Central Java caused lots of impacts to citizens. This case is directly related to the public interest, so that the majority of mass media including cyber media reported related information. The purpose of this study is to describe how Okezone.com constructs controversial facts or issues to frame a story into news and to discuss how to apply the Journalistic Code of Ethics (KEJ) in framing the news. The theory used is news as media content as well as online media and journalism. This research is approaching qualitative descriptive with Zhongdang Pan and Gerald M. Kosicki framing model analysis method, the author then examines the application of KEJ clause 1 to 4 in the framing data of the related news. The results showed that Okezone.com framed the coverage of the August 4th, 2019 power blackout using the principle of covering both sides. Okezone.com packed controversial issues related to the point of view that cornered and lended negative public opinion to PLN. Then, Okezone.com was still quite good in applying KEJ clause 1 to 4, because only the rules of clause 2 are indicated to be ignored in the reporting of electricity blackout on August 4th, 2019. Peristiwa blackout listrik pada 4 Agustus 2019 di daerah Banten, Jakarta, Jawa Barat, hingga sebagian Jawa Tengah, menimbulkan banyak dampak yang dirasakan oleh warga. Kasus ini berkaitan langsung dengan kepentingan publik, sehingga sebagian besar media massa termasuk media siber memberitakan informasi terkait. Tujuan dari penelitian ini adalah untuk mendeskripsikan bagaimana Okezone.com mengkonstruksikan fakta atau isu yang kontroversial untuk membingkai suatu peristiwa menjadi berita serta untuk menggambarkan bagaimana aplikasi Kode Etik Jurnalistik (KEJ) dalam pembingkaian beritanya. Teori yang digunakan adalah berita sebagai konten media serta media dan jurnalistik online. Pendekatan dalam penelitian ini adalah deskriptif kualitatif dengan metode analisis framing model Zhongdang Pan dan Gerald M. Kosicki, lalu penulis mengkaji penerapan KEJ pasal 1 sampai dengan pasal 4 dalam data kerangka framing pemberitaan terkait. Hasil penelitian menunjukkan bahwa Okezone.com membingkai pemberitaan mengenai blackout listrik 4 Agustus 2019 dengan menerapkan prinsip cover both side. Okezone.com mengemas isu-isu kontroversial terkait dengan menonjolkan sudut pandang yang cenderung menyudutkan dan berpotensi menggiring opini publik negatif terhadap pihak PLN. Kemudian, Okezone.com masih cukup baik dalam menerapkan KEJ pasal 1 hingga pasal 4, karena hanya kaidah pasal 2 yang beberapa terindikasi diabaikan dalam pemberitaan blackout listrik 4 Agustus 2019.

scholarly journals Development of Integrated Reporting in Poland

2021 ◽  
Vol 1 (2) ◽  
Author(s):  
Bartosz Rymkiewicz
Keyword(s):  
Negative Impact ◽  
Rapid Development ◽  
Point Of View ◽  
Financial Information ◽  
Integrated Reporting ◽  
Public Companies ◽  
Wide Range ◽  
Quality Of Reports ◽  
Financial Disclosures ◽  
Social Environmental

Organizational reporting is the most important tool of communication between an enterpriseand its stakeholders. However, it is not a static tool but continues to develop and adapt to ongoingeconomic and social changes. Formerly covering only financial information; currently, it is supplementedby a wide range of non-financial information relating to all aspects of the business. The evolution ofreporting is particularly fostered by the rapid development of the concepts of corporate socialresponsibility and sustainable development, as well as the progressing changes in the information needsof stakeholders. Enterprises are increasingly publishing voluntary reports concerning the social,environmental, and employment aspects of their business in addition to reports required by law. Thisresults in the multiplication of reports and duplication of content, which has a negative impact on thereports' usefulness. The solution to this problem may be integrated reporting, which integrates andinterconnects financial and non-financial disclosures. A milestone for the development of integratedreporting was the elaboration of integrated reporting guidelines by the International Integrated ReportingCouncil (IIRC) in December 2013. The aim of the paper is to present the development of integratedreporting in Poland in 2014-2020 on the example of public companies listed on the Warsaw StockExchange. The quality of reports was assessed from the point of view of compliance with IIRC guidelines,as well as their usefulness for stakeholders. Content analysis of corporate publications and comparativeanalysis was used for this purpose.

Standard Moral Theories from a Feminist Perspective

2019 ◽  
pp. 75-99
Author(s):  
Hilde Lindemann
Keyword(s):  
Social Contract ◽  
Contract Theory ◽  
Social Contract Theory ◽  
Point Of View ◽  
Feminist Perspective ◽  
Western Philosophy ◽  
Kantian Ethics ◽  
Moral Agents ◽  
Moral Theories

This chapter focuses on the three moral theories that have long dominated Western philosophy. The overviews of social contract theory, utilitarianism, and Kantian ethics are followed by a criticism, from a feminist point of view, of the failings the theories have in common, described as distorted pictures of the persons who are the moral agents in the theories, the societies these people inhabit, and the understanding of rationality the theories presuppose. It then explains why the theories can’t well be employed to address these failings.

Media Selection from the Teacher's Point of View

2011 ◽  
pp. 286-301 ◽  
Author(s):  
Donatella Persico
Keyword(s):  
Point Of View ◽  
Limited Resources ◽  
Media Choice ◽  
Media Selection ◽  
Educational Setting ◽  
Educational Strategies ◽  
Individual Teacher ◽  
New Development ◽  
The Media ◽  
The Individual

Teachers, trainers, and educational designers often face the problem of choosing the most suitable media for achieving their educational purposes. To solve this problem, they need to take into account both the variables at play in the educational setting and the characteristics and potentialities of the media available. This chapter discusses the criteria for media choice, with particular attention to the point of view of the individual teacher who makes decisions on the basis of the educational strategies he or she deems most appropriate and, given that schools usually have limited resources, must favor techniques for material retrieval and reuse rather than new development.

A LCA/LCC Optimized Selection of Power Plant System With Additional Facilities Options

2002 ◽  
Vol 124 (4) ◽  
pp. 290-299 ◽  
Author(s):  
Anugerah Widiyanto ◽  
Seizo Kato ◽  
Naoki Maruyama
Keyword(s):  
Power Generation ◽  
Life Cycle Assessment ◽  
Life Cycle ◽  
Energy Resource ◽  
Point Of View ◽  
Environmental Load ◽  
Source Selection ◽  
Social Environmental ◽  
Power Generation Systems ◽  
Selection Of

In the past, the selection of an energy resource for electricity generation was dominated by finding the least expensive power generating plant. Although such an approach is essential, there is growing concern about other aspects of power generation such as social, environmental and technological benefits and consequences of the energy source selection. The aims of this paper are first to introduce a life cycle assessment (LCA) scheme with the aid of the NETS (Numerical Eco-load Total Standardization) method that we have newly proposed. This method provides a numerical measure for evaluating the quantitative load of any industrial activity on the environment, and has been used to analyze the energy flow and the environmental loads of various power generation systems. A second goal is to develop a computer program to examine the applicability of technology options based on cost performance and environmental load reduction. A final goal of this work is to select the power system using life cycle assessment (LCA) and life cycle costing (LCC). As a result, environmental load and economical cost for various power generation systems are discussed from the LCA point of view for further ecological improvement.

scholarly journals A self-reflection of municipal IT professionals in small Romanian city administrations

2018 ◽  
Vol 331 ◽  
pp. 337-346
Author(s):  
Nicolae Urs
Keyword(s):  
New Technologies ◽  
Public Institutions ◽  
Point Of View ◽  
It Professionals ◽  
Small Cities ◽  
Self Reflection ◽  
The Public ◽  
New Development ◽  
The Government

E-government usually studies focus on outcomes or user opinion. Our attempt is to see this also from the point of view of IT professionals that work in public institutions. Big cities will always be on the forefront of using new technologies in their day-to-day work and, because of that, they are usually the subject of researchers wanting to study this field. But most Romanians live in small cities, towns and villages. We are also interested in the pace of e-government development in these municipalities. After the 2017 study that focused on big Romanian cities, this year we follow up with a more comprehensive research, which aims to find out how e-government is implemented in small urban municipalities in Romania. Our research aims to learn how successful the implementation of egovernment services in Romanian local government is in the eyes of those tasked with rolling out these services. E-government is no longer a new development in the public institutions’ continuing search for better service. The interaction between citizens and companies, as well as the government, are constantly evolving, and new ways of doing things are regularly tested and adopted or discarded.

scholarly journals Analiza metodyki postępowania w procesach rekrutacji pracowników naukowych

2020 ◽  
pp. 325-345
Author(s):  
Waldemar Walczak
Keyword(s):  
Empirical Study ◽  
Code Of Ethics ◽  
Academic Staff ◽  
Code Of Conduct ◽  
Point Of View ◽  
Equal Treatment ◽  
Public And Private ◽  
Legal Provisions ◽  
The Republic

The purpose of this article is to present a multifaceted analysis concerning methodology proceedin-gs in recruitment procedures for researchers. Theoretical considerations are complemented by concusions of an empirical study. The role of scientificinstitutions and values applicable in the scientificcommunity in light of popularized theories are analyzed first.Additionally, reference is made to the principles enshrined in the code of ethics of Poland’s National Research and Development Centre.Then are discussed recommended patterns of conduct which have been recorded in the European Charter for Researchers and the Code of Conduct for the Recruitment of Researchers, paying particu-lar attention to issues relating to openness and fairness of proceedings and equal treatment.The next part of the work discusses legal regulations applicable to the employment of academics at Polish universities. It looks closely into the differences that apply to employees at public and private universities, which can be considered from the point of view of legal provisions relating to the prin-ciple of equal treatment enshrined in the Constitution of the Republic of Poland.The subsequent part of study is devoted to the conclusions of an empirical study covering the compe-tition proceedings relating to the employment of academic staff at public universities. The methodo-logy of the examination procedure is thoroughly explained and interim research questions concerning the specific issues and problems closely related to the analyzed subject are presented

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