Przestrzeganie zasad etyki w rachunkowości jako przejaw społecznej odpowiedzialności

2021 ◽  
Vol 1 (23) ◽  
pp. 179-191
Author(s):  
Małgorzata Trocka
Keyword(s):  
Social Responsibility ◽  
Social Role ◽  
Financial Statements ◽  
Public Trust ◽  
Ethical Standards ◽  
Practical Skills ◽  
Business Unit ◽  
The Social

Compliance with the principles of ethics in accounting as a manifestation of social responsibility A manifestation of the social role of accounting is the appropriate quality of financial and non-financial statements ensuring their truthfulness and reliability. This is guaranteed by the norms and principles shaping the organization of accounting in a business unit, but above all by the persons responsible for its keeping. Accountant is recognized as a profession of public trust. The person carrying it out should have the appropriate knowledge and practical skills. It is also very important in this profession to respect the law and comply with ethical standards. The aim of the article is to show the importance of ethics in the accountant profession in the context of the social role of accounting.

scholarly journals THE ROLE OF ACCOUNTANTS IN IMPLEMENTATION CORPORATE SOCIAL RESPONSIBILITY AT HOSPITAL Dr. H. MOH. ANWAR SUMENEP DISTRICT

2017 ◽  
Vol 14 (02) ◽  
pp. 120
Author(s):  
Syahril Syahril ◽  
Isnani Yuli Andini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Objective Analysis ◽  
The Social ◽  
Corporate Social ◽  
And Control ◽  
Descriptive Qualitative

Internal accountants has critical leverage to encourage hospitals to be involved in activities such as social or corporate social responsibility.This study aims to examines the role of internal accountants in the implementating of corporate social responsibility at RSUD Moh. Anwar Sumenep District. Research uses descriptive (qualitative) approach to interpret and describe data that obtained from observation, interview and documentation. This research concludes that RSUD Moh. Anwar Sumenep District does not have a clear standard about corporate social responsibility. Its only depends on the willingness of the organization, not an obligation to disclose in hospital financial statements. Internal accountant who is in charge of performing systematic and objective analysis and assessment on the operation and control of company's activities is needed to encourage companies to carry out social responsibility. Researcher suggest that governments needs to increasing their concern toward this issues whether in the form of programs, policies, regulations or awards of the social environment.Keywords: Internal Accountant, Corporate Social Responsibility, Hospital

scholarly journals The International Day of Light - May 16th

2017 ◽  
Vol 9 (4) ◽  
pp. 106
Author(s):  
Dominik Dorosz
Keyword(s):  
Energy Efficiency ◽  
Social Role ◽  
Basic Research ◽  
Social Awareness ◽  
Raising Awareness ◽  
The Social ◽  
The Rich ◽  
Further Development

During 39th session of UNESCO General Conference which held on 7 November 2017 the date May 16th was proclaimed as International Day of Light (IDL). This decision was made after the success of the International Year of Light (IYL) celebrated in 2015. It confirmed that raising awareness of the social role of photonics is crucial for further development. Based on the rich experience of IYL 2015 ("more than 13,000 activities took place in 147 countries to reach an estimated 100 million people"), the most important goals are to be followed by the IDL, including: raising social awareness, education, showing the influence of photonics on culture and art, promoting foreign cooperation and the important role of conducting basic research. As a result, it will lead to the creation of new solutions based on photonic technology, which has resulted in increased energy efficiency and improved quality of our life.

scholarly journals The Role of the Diversity of the Board of Directors in Promoting Integrated Disclosure and Social Responsibility

2021 ◽  
Vol 1 (1) ◽  
pp. 9-20
Author(s):  
Ali Khalaf Gatea ◽  
Haider Ali Jarad Al Masoudi
Keyword(s):  
Social Responsibility ◽  
Board Of Directors ◽  
Administrative Practices ◽  
The Social ◽  
Key Word ◽  
The Board Of Directors ◽  
Comprehensive Picture ◽  
The Impact

The integrated Disclosure aims to provide a comprehensive picture of the performance of the organization, and because the quality of the Disclosure is a critical aspect of the integrated reports, so the research aims to show the impact of the diversity of the board of directors on the quality of the integrated reports and the promotion of the social responsibility of the organization, and to make decisions about disclosure and integration in the information provided in order to benefit from it In building integrated visions about the organization, assuming that the diversity of the board of directors has a significant relationship to the extent to which the quality of integrated Disclosure is achieved, that the most important findings of the research stipulate that the diversity of the board of directors contributes to social responsibility and integrated disclosure, and the strengthening of organizational culture and administrative practices, and the research recommends, The need to interact with the environment and the communities in which the organization operates, to enable it to provide environmental, social or ethical information, along with financial, strategic and governance information in an annual report. Key word: Diversity, Integrated Disclosure, Social Responsibility.

The Social Role of Technology in Healthcare Quality Improvement

2012 ◽  
pp. 178-186
Author(s):  
Anastasia K. Kadda
Keyword(s):  
Quality Improvement ◽  
Social Role ◽  
Healthcare Quality ◽  
Health Technology ◽  
Healthcare Services ◽  
Healthcare Quality Improvement ◽  
Current Trends ◽  
The Social

The aim of this study is to describe the social role of technology in healthcare quality improvement. Methodologically, the study was based on a review of the relevant literature, Greek and foreign, as well as Internet sources related to the social role of technology in healthcare quality improvement. The main conclusions drawn were the following: a) The development of new technologies in the field of health and their involvement within the social context is today a fast accelerating process; b) The presentday expansion of health-oriented technology is of vital importance because of current trends in the field of healthcare and of the social evolution on healthcare services; c) Information technology is capable of profoundly contributing to the improvement of the quality of health, and thus to the wellbeing of the citizens in a society; d) By the use of health technology, more efficient and productive financial management is achieved with numerous benefits for the economy; e) Electronic health can improve the quality of healthcare thereby facilitating the work of health professionals; f) Greek society is being increasingly influenced by both international and domestic scientific and technological advances in health technology despite the existence of significant legal barriers; g) Current trends in the European Union as far as health technology is concerned are intimately connected with expanding citizen participation in the electronic revolution and their increasing access to the Information Society.

scholarly journals PROBLEMS OF NARCISSISM IN EDUCATION: THE CULTURE OF NARCISSISM AS A DANGEROUS GLOBAL PHENOMENON FOR THE FUTURE

2019 ◽  
Vol 77 (4) ◽  
pp. 489-501
Author(s):  
Michal Podzimek
Keyword(s):  
Social Role ◽  
Social Institutions ◽  
Special Focus ◽  
Cultural Phenomenon ◽  
The Social ◽  
The Future ◽  
The Usa ◽  
Pedagogical Research

Modernism, which appeared as a result of industrialization, has since then developed further, resulting in a postmodern society, characterized by a significant change in values. This shift in values is particularly evident in the quality of education, and man's subsequent relation towards work as a result. Schools have become social institutions in which learners spend their time in the role of served clients. The teacher is therefore assigned the social role of the servant, in which he is to primarily satisfy the pupil in his personal needs. This kind of relationship stems from the phenomenon of narcissism, which is already a cultural phenomenon. Studies of cultural narcissism are presented here, sampling relevant research of American provenience (with special focus on the USA). These studies suggest that cultural narcissism may become a global phenomenon in the future. Keywords: cultural narcissism, contemporary individualism, narcissistic pathology, learning difficulties, pedagogical research.

scholarly journals The Era of Digital Transition in the Prism of the Existential Threat of Job Loss: Corporate Social Responsibility

2021 ◽  
Author(s):  
Irina G. Shestakova
Keyword(s):  
Labor Market ◽  
Social Responsibility ◽  
Social Role ◽  
Social Significance ◽  
The Sustainable Development ◽  
Intelligent Machines ◽  
The Social ◽  
Global Nature ◽  
Corporate Social

This article explores the question of the rate of digital progress in the context of the labor market. Specific features of the current situation are indicated: temporality of socio-technological transformations, which is becoming less and less compatible with the harmonious development of man and society; the pace at which machines acquire intelligence; total devaluation of mental labor; unresolved issue of the role of man in the world of intelligent machines; the criticality of the problem of the labor market, due to its global nature, social significance and the rate of socio-technological changes. It is emphasized that these circumstances in the short term threaten the sustainable development of the global society, whose reactions to the transformation of technological and socio-economic infrastructure are significantly lagging behind. It is concluded that there is an urgent need to strengthen social responsibility, determined by the new ethics of relations between humans and machines with AI, supplemented by the primacy of the dignity of the social role of humans. The authors point out the urgent need to revise ideas about work as the main purpose of a person and about realization in the profession as the main factor that determines the self-esteem of an individual and his social status.

Synergetic Theory of Document in Evolution of Document Science

2018 ◽  
pp. 1060-1068
Author(s):  
Galina A. Dvoenosova ◽  
Keyword(s):  
Social Role ◽  
Scientific Study ◽  
Self Organization ◽  
Universal Theory ◽  
Social Self ◽  
Social Goal ◽  
The Social ◽  
Synergetic Theory ◽  
First Time

The article assesses synergetic theory of document as a new development in document science. In information society the social role of document grows, as information involves all members of society in the process of documentation. The transformation of document under the influence of modern information technologies increases its interest to representatives of different sciences. Interdisciplinary nature of document as an object of research leads to an ambiguous interpretation of its nature and social role. The article expresses and contends the author's views on this issue. In her opinion, social role of document is incidental to its being a main social tool regulating the life of civilized society. Thus, the study aims to create a scientific theory of document, explaining its nature and social role as a tool of social (goal-oriented) action and social self-organization. Substantiation of this idea is based on application of synergetics (i.e., universal theory of self-organization) to scientific study of document. In the synergetic paradigm, social and historical development is seen as the change of phases of chaos and order, and document is considered a main tool that regulates social relations. Unlike other theories of document, synergetic theory studies document not as a carrier and means of information transfer, but as a unique social phenomenon and universal social tool. For the first time, the study of document steps out of traditional frameworks of office, archive, and library. The document is placed on the scales with society as a global social system with its functional subsystems of politics, economy, culture, and personality. For the first time, the methods of social sciences and modern sociological theories are applied to scientific study of document. This methodology provided a basis for theoretical vindication of nature and social role of document as a tool of social (goal-oriented) action and social self-organization. The study frames a synergetic theory of document with methodological foundations and basic concepts, synergetic model of document, laws of development and effectiveness of document in the social continuum. At the present stage of development of science, it can be considered the highest form of theoretical knowledge of document and its scientific explanatory theory.

Evolution of the public administration system. The Republic of Estonia

2020 ◽  
Vol 22 (4) ◽  
pp. 82-118
Author(s):  
YANA TOOM ◽  
◽  
VALENTINA V. KOMLEVA ◽  
Keyword(s):  
Public Administration ◽  
Administration System ◽  
The Public ◽  
Administrative Reforms ◽  
Social Sphere ◽  
External Threats ◽  
The Social ◽  
The Republic

The article studies the main stages and features of the evolution of the public administration system in the Republic of Estonia after 1992. This paper presents brief geographical and socio-economic characteristics that largely determine the development of the country’s public administration. The evolution of the institution of the presidency, executive, and legislative powers are considered. The role of parliament and mechanisms for coordinating the interests of different groups of the population for the development of the country is especially emphasized. The authors analyze the state and administrative reforms of recent years, which were aimed at improving the quality of services provided to the population, increasing the competitiveness of different parts of Estonia, as well as optimizing public spending and management structure. The introduction of digital technologies into the sphere of public administration, healthcare, education, and the social sphere is of a notable place. Such phenomena as e-residency, e-federation, and other digital projects are considered. The development of a digital system of interstate interaction between Estonia and Finland made it possible to create the world’s first e-federation, and the digitization of all strategically important information and its transfer to cloud storage speaks of the creation of the world’s first e-residency, a special residence of data outside the country’s borders to ensure digital continuity and statehood in the event of critical malfunctions or external threats.

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