The effects of personal and organisational attributes on ethical attitudes of professional accountants: evidence from Ghana

Purpose This paper aims to examine the effects of personal attributes (greed and desire for personal gains, behaviour of peers and superiors, personal values, family influences and pressures, religious background, ego strength, etc.), organisational attributes (company policies, codes of conduct and visionary leadership, etc). and the moderating role of ethical codes of conduct on the ethical attitudes of professional accountants. Design/methodology/approach The study uses data from a survey of 340 professional accountants in Ghana, using the ordinary least square regression analysis to test hypothesized relationships. Findings The results suggest that personal attributes collectively have positive and significant influence on ethical attitudes. Similarly, organisational attributes collectively have positive and significant influence on ethical attitudes. Moreover, ethical codes of conduct moderate the positive relationship between personal and organisational attributes and ethical attitudes of accountants. Originality/value In the light of the social contingent theory, the findings imply that personal and organisational attributes, when interacted with professional code of conduct strengthens ethical attitudes of accountants. To the best of the knowledge, this is the first paper to have examined the moderating effect of professional code of conduct on ethical attitudes of accountants from a developing country context.

The urgence of the code of conduct of the professional advocate in Indonesia

This research is a normative legal research, namely research that focuses on the study or study of positive law. The Advocate profession is related to the task of serving the community to help solve the legal problems it faces. In carrying out their duties, advocates are guided by the Law on Advocates, but the norms of the law are considered insufficient, because the advocate profession is related to behavior that is not infrequently influenced by the moral ethics of advocates in every decision making. For this reason, in carrying out their duties, they still need an ethical guide as a guide in carrying out their professional duties. In this regard, the Advocate Professional Code of Ethics is very much needed in guiding the behavior of Advocates in making decisions and ethical behavior.

PERTANGGUNGJAWABAN PIDANA NOTARIS TERHADAP AKTA OTENTIK YANG DIBUAT TERINDIKASI PEMALSUAN

A notary is an authorized public official whose main obligation is to make authentic deeds based on a professional code of ethics, related to the widespread indications of forgery of the authentic deeds, of course this needs to be accounted for by the notary himself. This study aims to identify and explain the criminal liability of a Notary against an authentic deed made and indicated forgery and to find out the legal status of a deed made by a Notary that caused a dispute. The data collection carried out in this research is by interview and literature study as well as the applicable legislation. Data were analyzed descriptively qualitatively. The results of the study indicate that if the notary is proven to have falsified or falsified the authentic deed he made and caused harm to interested parties, the notary can be sentenced to criminal, civil, and administrative sanctions. The legal status of the deed that is proven to be falsified by the Notary who made it, which can be canceled, null and void, has the power of proof as an underhand deed, canceled by the parties themselves and canceled by a court decision that has permanent legal force. However, the status or position of the Notary deed can’t be carried out jointly, but only applies to one, in accordance with a permanent court decision.

Penyelenggaraan Operasional Anggota Patroli Jalan Raya dalam Melaksanakan Tugas Pengawalan VVIP Maupun VIP di Wilayah Hukum Polda Bali Menurut Undang-undang Nomor 22 Tahun 2009

In the jurisdiction of the Bali Police, there are also VIP and VVIP escorts which are special escorts from the Police for working visits of government officials visiting the Unitary State of the Republic of Indonesia. In carrying out these mentoring activities, it must be in accordance with the established Standard Operating Procedure (SOP). This study aimed to examine the legal arrangements regarding the security of escorts carried out by Polri members on the way to their destination and reveal the sanctions received by Polri members in carrying out escorts that are not in accordance with Standard Operating Procedures. This study used a normative legal approach to problems and legislation. Sources of data used were primary data and secondary data obtained through reading and taking notes. Furthermore, the data were analyzed descriptively qualitatively. The results of the study indicated that the right to escort is also regulated in Law No. 22 of 2009 Article 134 concerning Road Traffic and Transportation. Sanctions received by Polri members who do not enforce discipline in escort are contained in Government Regulation of the Republic of Indonesia Number 2 of 2003 concerning Discipline of Polri Members or sanctions for violating the implementation of Polri's professional code of ethics as regulated in National Police Chief Regulation Number 14 of 2011 concerning Polri's Professional Code of Ethics.

A Conceptual Framework for Teacher Counselors in Colleges

Working with a counsellor helps the student solve a variety of issues that they confront in their daily life, as the sessions in counselling are provided by trained professionals. In the absence of a trained counsellor, a teacher who has received training and practice in the relevant area can play the role of a teacher counsellor. The teacher herself has to undergo a phase of transition from teacher to teacher counsellor. Due to this pandemic situation, life has changed a lot. Researches done in this area shows that the mental health of the adolescent group is largely affected by COVID 19. Even if the present mode of education is online, a teacher counsellor can help a student if she is equipped with the various strategies followed in counselling. The skills which are required in the field of counselling can be achieved by attending courses as well as training programs conducted by universities, government, non-governmental organisations, or institutions. This enables a teacher counsellor to get equipped with the basic skills required for counselling. Also, at the same time, she should be aware of the professional code of ethics in the process of counselling. When the teacher counsellor passes through the transition from teacher to teacher counsellor, she should possess the capacity to understand the student’s needs and also be capable of maintaining a good rapport and relationship with the student. In this way, both the teacher counsellor and the student can work together to achieve the goals for change.

Penegakan Hukum terhadap Penyalahgunaan Narkotika oleh Anggota Kepolisian Ditinjau dari Kode Etik Profesi Kepolisian Negara Republik Indonesia

Law enforcement against narcotics abuse has been widely carried out by law enforcement officials. This law enforcement is expected to be able as an antidote to the spread of narcotics trafficking. Although the Indonesian people already have laws on narcotics and psychotropics, in practice, law enforcement related to drug problems is still chaotic and ineffective. The ineffectiveness of the implementation of the law is due to the fact that the police who deal with narcotics problems are sometimes so low that they are often tempted to work with syndicates to get money. Law enforcement can be carried out using Law Number 35 of 2009 concerning Narcotics Abuse and besides members of the Police who abuse narcotics can be charged with Article 114 paragraph (1) Subsider Article 112 paragraph (1), while Brigadier Devis will be charged under Article 131 of the Act Law No. 35 of 2009 concerning drug abuse. And members of the Police who commit crimes will be followed by a trial of the existing Police Professional Code of Ethics. Abstrak. Penegakan hukum terhadap penyalahgunaan narkotika telah banyak dilakukan oleh aparat penegak hukum. Penegakan hukum ini diharapkan mampu sebagai faktor penangkal terhadap merebaknya peredaran perdagangan narkotika. Kendati bangsa Indonesia telah memiliki undang-undang tentang narkotika dan psikotropika, dalam praktiknya, penegakan hukum yang terkait dengan masalah narkoba masih carut marut dan tidak efektif. Tidak efektifnya pelaksanaan undang-undang tersebut disebabkan oleh aparat kepolisian yang menangani masalah narkoba terkadang rendah sehingga sering tergiur untuk bekerja sama dengan sindikat demi memperoleh uang. Penegakan hukum dapat dilakukan dengan menggunakan Undang-Undang Nomor 35 Tahun 2009 tentang Penyalahgunaan Narkotika dan selain itu anggota Kepolisian yang menyalahgunakan narkotika dapat dijerat dengan Pasal 114 ayat (1) Subsider Pasal 112 ayat (1), sedangkan Brigadir Devis akan dijerat dengan Pasal 131 Undang-undang No.35 Tahun 2009 tentang penyalahgunaan narkotika. Dan anggota Kepolisian yang melakukan tindak pidana akan diikuti dengan sidang Kode Etik Profesi Kepolisian yang ada.

NOTAS SOBRE ÉTICA E PSICOLOGIA DO TRÂNSITO: articulações ético-profissional no processo de avaliação psicológica

Ethics is described as the set of behavioral patterns, conceptions, values and any other aspects that determine the actions of the individual and / or social group. In refer to psychology, these standards are regulated by the Psychologist's Professional Code of Ethics (CEPP), as a tool that governs the normative principles and behaviors expected of professionals in the field. Therefore, it is also stipulated about the various areas of activity of psychology, among them psychological assessment (PA) within the context of traffic, the role of the psychologist being indispensable to the process of health promotion, safety and accident prevention, although, in practice, act only with psychotechnical execution. Thus, the present study aims to explain ethical-professional articulations in the PA process in the context of traffic. Furthermore, the qualitative approach was used as a method, with a descriptive objective, whose resource is the narrative review of literature, covering the period from 2005 to 2020. However, it is possible to infer that such factors are closely related, making their articulation essential for the execution of an effective and committed social praxis.