...Affect Being in the accounting profession for close to eight years, I have seen how large of a role ethics plays. While I have never done or been asked to do anything that could be considered unethical, I have come to realize that in accounting there is a lot of gray area. Many principles are left for interpretation and in some cases little guidance is given. In these cases ethics becomes of the upmost importance. Early in the chapter, Mark Cheffers and Micael Pakulauk raise the question of why ethics has become a part of the CPE program. This question might suggest that the accounting profession is inherently unethical or dishonest. This, of course, is not the case. Instead, ethics, or ethical behavior, is the solution to navigating through a complex and changing profession. Out of all the business disciplines, accounting must be the one that keeps all others in check. I have always felt that the role of an accountant is to safeguard the company and to provide an accurate picture of the health of a company. In order to provide this level of service, an accountant has to do it using intrinsic motivation instead of having to be compelled. Because of all the recent scandals involving accountants, it has become ever more important to have a foundation based on sound ethical practices. When confronted with a gray area in accounting and interpretation is needed, if you are bound by ethics and honesty, the outcome will be for the greater good instead of satisfying...
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...CIPD Profession Map The Profession Map is designed to help professionals understand what relevant skills are required or needed to improve current practise or future growth within an HR role. It can help you in your own professional development, your teams development and also your organisation as a whole from a HR perspective. It outlines what you need to know, what you need to do it and how you need to do it. The Profession Map has 2 professional core areas and these are applicable to all HR professionals regardless of where you are in your current stage of your career: Insights, strategy and solutions – this is to help develop an understanding of your organisation and to use these insights to adapt strategy and solutions for your company needs now and in the future. Leading HR – this is for you to be able to act as a role model and to make sure you are maximising yourself within your HR role. This includes, as well as you, supporting and developing others across the organisation. The Profession Map is then broken down into: 8 Professional areas and these describe what you need to do along with what you need to know for each area within the HR profession. 8 Behaviours are described to help carry out an HR professional‘s activities. Both the professional areas, including the 2 core, and the behaviours are defined across 4 bands. These bands of professional competence help to make that transition through to the next stage of your HR career and to identify what level...
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...In partial fulfillment of the requirements for the course Marketing practicum University of Nueva Caceres College of business and accountancy J. Hernandez Ave., Naga City SUBMITTED TO Atty. Kristoffer Balbastre SUBMITTED BY Eymard T. Roda 321 Abella, San Roque St. Naga City SUBMITTED ON October 5,2015 June 15 - July 31, 2015 TABLE OF CONTENTS INTRODUCTION Shield Pro Review and training Center is located at 3rd floor Trader Square Bldg. P. Burgos St. Naga City. it is a review center for national and board exams specially in nursing licensure examination. they also conduct a review in LET exams for education graduates and national civil service exam. they also conduct trainings and seminars. Shied Pro Review and Training Center Mission, Vision and Philosophy Mission To provide quality and affordable review and training programs, seminars, and workshops that will effectively prepare learners towards a successful licensure examination, personal and spiritual growth, career and professional development. VISION Shield Pro Review and Training Center is the premier institution that serves to help learners make a positive institution that serves to help learners make impact to their family, workplace, community and country as holistically prepared board exam passers and top notches and catalyst of innovation, leadership, and excellence in various career and profession. PHILOSOPHY Optimize the best potentials of learners through...
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... IS/1097/11 6. SPINICAH OKETCH IS/1099/11 7. DIANA MALEL IS/1062/10 QUESTION Discuss the role played by professional archival associations in enhancing archives management in Africa. INTRODUCTION Definition of terms A professional archival association is usually a nonprofit archives organization seeking to further a particular role, the interests of archivists engaged in that profession, and the public interest i.e archieves users. A group of archivists in a learned occupation who are entrusted with maintaining control or oversight of the legitimate practice of the archieves occupation. EXAMPLES OF PROFESSIONAL ASSOCIATIONS. 1. Academy of Certified Archivists Independent, nonprofit certifying organization of professional archivists. 2. 2. Associated Organizations & Associations Links to organizations, associations and groups related to or of interest to the archival profession. Page maintained by the Society of American Archivists. 3. Association for Social Science Information Service and Technology (IASSIST)...
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...career path. Students specialising in law, marketing or accounting do not have to maintain the high standard of professionalism that pharmacy students have to demonstrate whilst in school. Students have deemed this set of rules unfair and professionals insist that it has to be maintained in order to fully understand the grasp of pharmacy as a profession. Personally, I understand the need to abide by these rules but also agree with other students that is not necessarily fair. The profession,pharmacy, deals with lives. The three most important aspect of pharmacy are quality, safety and efficacy of medicines and these in turn help to save patients’ lives, to improve their health and to manage chronic diseases while at the same time maximising the comfort of the patient. It is important to demonstrate a degree of professionalism for patients to ensure their lives in our care. This level of competence can only be exhibited upon entering the profession if students are taught right from day one. It improves the chances of perfecting skills that have been taught and instilled from college and therefore of providing better services to the patients. As future pharmacists, pharmacy students have to assume the role and learn to behave in an appropriate manner that is respectful to both the profession and colleagues. A pharmacist or even a pharmacy student that is inappropriately behaved would have a detrimental effect on the name of the profession. It would impact on other colleagues and...
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...all the members of organisation should adhere to these principles at all costs so as to ensure efficient conduct and execution of duties. They are there to guide all managerial decisions creating a common framework upon which all decisions are founded. This aids in the creation of a cohesive understanding of the boundaries within an organisation and the standards set for interacting with external stakeholders. A formal, well communicated code of ethics can also help to protect a company’s reputation and legal standing in the event of a breach of ethics by an individual employee. The International Federation of Accountants (IFAC) is a global organisation for the accountancy profession. It was founded in 1977 with a mission to serve the public interest, IFAC is there to strengthen the accountancy profession globally and contribute to the development of strong economies. It also has the duty to promote adherence to high quality professional standards. It also seeks to reinforce professional accountants’ adherence to these values, which are reflected in the IFAC Code of Ethics for Professional Accountants. The South African Institute of Chartered Accountants (SAICA) is the largest accountancy body in South Africa and one of the leading institutes in the World. It is highly influential in its dynamic business sector. It offers a wide range of support services to its members, in a bid to improve the economy of the...
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...result, professional sports athletes receive huge salaries – well above, for example, those of doctors, lawyers, teachers or social workers. There is some debate about whether such outrageously high salaries are justified. On the one hand, sport is viewed as a professional career, in which the top players should rightly earn high salaries. Athletes train rigorously from an early age to become peak performers in their field. They face tremendous pressure in each and every game, match or competition. Their personal lives are compromised and they lose all privacy. At the same time, their strong achievements bring honour and attention, not only to themselves, but also to their teams, schools, cities or countries. On the other hand, various professions contribute to making our world run smoothly. Doctors put in at least ten years of grueling study and internship; their work saves lives. Teachers educate and inspire young people to be responsible citizens: their efforts produce the citizens of tomorrow. Social workers rescue individuals facing physical, mental and psychological challenges: their intervention creates safer societies. Yet, professionals in the fields above usually struggle to get by, despite their meaningful and critical contribution to the world. In my view, paying enormous salaries to sportspeople is unnecessary. We need to reconsider our social priorities and eliminate the great disparity in income received by diverse professionals. By doing so, we can build societies...
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...is the map that directs the HR Professionals at each level (generalist or specialist) to figure out what they need to do so as to deliver correct output at whichever stage of the career they are working at. The map is a threshold set for the individuals exhibiting HR excellence. It describes the knowledge and activities as well as the behaviours that are absolutely needed for smooth functioning of the HR activities currently and also in future. The map is ever-evolving so as to combat the ever increasing needs of this profession. The HR Professional Map is divided as follows: Core Professional Areas: The centre of the map enfolds two main professional areas which are relevant and related to all the people in the HR profession irrespective of the position or the level these people work at. These two are, namely, 1. Insights,Solutions and Strategy 2. Leading HR Specialist Professional Areas: Apart from two core profession areas, there are 8 special profession areas which states that there is a need of understanding what is to be done at each band of competence from beginner competence to an advanced one. These are 8 areas, namely, 1. Organisation Design 2. Organisation Development 3. Resource and Talent Planning 4. Learning and Talent Development 5. Performance and Reward 6. Employee Engagement 7. Employee Relations 8. Service, Delivery and Information Behaviours: Perfection and efficiency in carrying out the activities described in the professional areas are...
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...It is well documented that the Media, particularly Hollywood, is one of avenues in which the general public has become familiar with the role of nurses. This is proven based on many healthcare episodes on televisions, theatres, and the news coverage. The media often times negatively influences the public image of nursing by repeatedly broadcasting news coverage of nurses that have made mistakes on the job. Unfortunately, on these occasions, those mistakes have led to detrimental consequences for patients. A good example of the Hollywood Media that has negatively influenced the public image is the fictional portrayals of nurses that HBO showed Nurse Jackie as a drug addicted nurse who steals drugs from the facility she works and uses the stolen drugs to support her habit. It is very rare to see news coverage of hard working proficient nurses who effectively perform their jobs treating patients and assisting physicians. In most of the healthcare episodes or scenes, nurses are hardly featured but physicians are featured all through the episodes. If the media were to show coverage of hard working capable nurses, which include the vast majority of practicing nurses, it would have had great positive influences on the public’s opinion on nurses whose goal is to provide patients’ quality care, safety, and healthcare information both to the patients and their families. The public needs to be educated on the role and scope of nursing as well as their role in changing healthcare system...
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...Q1. The process the chief accountant may ethically approach According to the “Code of Ethics for Professional Accountants”, a professional accountant should comply with the fundamental principles including integrity, objectivity, professional competence and due care, confidentiality, and professional behavior (S100.5). When the chief accountant identifies threats to compliance with the fundamental principles and those threats are not at an acceptable level (violation of HKAS 18), the chief accountant must decide whether appropriate safeguards can be available and applied to eliminate or reduce the threats to an acceptable level. During the decision making process, the chief accountant should exercise professional judgment and consider whether a reasonable and informed third party, and need to weigh all the specific facts and circumstances available (100.7). Threats can be classified into self-interest threat, self-review threat, advocacy threat, familiarity threat, and intimidation threat (100.12). In this case, the CEO instructs the chief accountant to defer the revenue recognition to next fiscal year therefore the chief accountant is facing intimidation threat which occurs when the chief accountant is deterred from acting objectively because of actual or perceived pressures, including attempts to exercise undue influence over the professional accountant. During a formal or informal ethical conflict resolution process, the chief accountant should take into account...
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...aAlthough some people may argue that teaching is not a real profession, there are several factors that prove otherwise. Factors that define teaching as a profession include: • A specialized body of knowledge: Every day teachers teach students a specific subject or subjects, such as Math, Science, History, or Reading. Teachers are also responsible for knowing how to maintain an effective classroom environment and they must have knowledge of how children think and act. • Emphasis on decision making: Teachers are required to make decisions constantly throughout the day. They are responsible for deciding that types of lessons need to be taught and how to teach them. Teachers also have to decide how to react to students, for example teachers must decide how to discipline a student with poor conduct. • Reflection: Teachers have to constantly analyze and self-criticize their own teaching methods to determine their effectiveness. They must go over each lesson that they’ve taught and ask themselves whether or not the students understood it. A teacher can look over test scores or papers to determine if the lesson was taught accurately. • Autonomy: Teachers also have to use their own personal judgment to make decisions every day. Although states and districts set standards for curriculum and assessments, teachers make the direct decisions involved with teaching. Teachers must determine how much time should be spent on each subject and the best way to teach it. • Ethical standards for...
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...-I’m going to use the skills I mastered for the rest of the questions because those are the only ones I can view. The three skills I mastered were; sentence skills, punctuation, mechanics, and spelling, and the third was the craft of writing. These skills apply to my academic life because I have to apply all these skills in writing papers for classes. In order to write a quality paper, everything must be near perfect. I believe these skills give me a good base to work on a paper. -These skills apply to my professional life in a lot of ways. Each quarter we are to write reports on what we feel we could improve on as a department, having quality writing skills so everything looks more professional and you are taken seriously. My future profession which is to be a high school teacher also requires these skills, if you expect your students to have good writing skills you should develop them yourself first. -I was very surprised by the results. I say this because all throughout high school, English and writing was my weak spot. I always had trouble putting my thoughts onto paper and use proper grammar. My spelling was also terrible but after graduating high school I picked up reading and I believe that helped me greatly increase my...
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...Elements of the Profession of Arms and Their Impact on the Military Logistician by Major Eric A. McCoy Is military service a profession or an occupation? Is there really a difference? The author argues that there is and that Soldiers definitely are members of a profession. Following the Vietnam War, the Army suffered from an evident depression, particularly within the officer corps and noncommissioned officer corps, that led to a revamping of our professional institutions and doctrine. Observing this process, the late sociologist Charles Moskos theorized that the decline resulted from the Army seeming to develop the characteristics of a civilian occupation rather than the profession it had always considered itself to be. The basic distinction between these two concep-tions of the military lies in their relationship to, and legitimization by, American society. Moskos noted that society legitimizes an institution “in terms of norms and values, a purpose transcending individual self-interest in favor of a presumed higher good. Members of a professional institution are often seen as following a calling captured in words like duty, honor, country.” Conversely, an occupational model receives its legitimacy in terms of the marketplace, where supply and demand are paramount and self-interest takes priority over communal interests.1 A generation later, we find similarities as we assess the impacts of a decade of persistent conflict on the all-volunteer Army. Our Army's senior...
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...ILM Level 3 Award in First Line Management Understanding training and coaching in the workplace. Understand how to provide training appropriate to the workplace. Identifying training needs. A training need may arise for many reasons this could include the maintenance of existing competencies, a change in procedures, the acquisition of new equipment, a change of roll and responsibilities, the identification of unsafe practices etc. Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx use two systems for recording the maintenance of existing competencies these being Terian that is used to ensure that front line personnel meet the requirement to attend risk critical assessments within specified time periods, and PDRPro which is an electronic personal development recording system. An annual training plan is developed for each station based on the risk profile for that station and identifies topics to be covered during weekly training sessions . A review of relevant Standard Operating Procedures is incorporated within these training sessions to make sure all personnel are familiar with the correct procedure and are aware of any changes. Safety issues that have arisen within the service are also briefed to personnel using Operational Procedural Alerts. Training techniques. Dependant on the training required various techniques are available. Most commonly used are practical scenarios and simulations that allow personnel to gain experience in following standard procedures and gain familiarisation...
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...Life Become A Doctor, Engineer, Teacher Essay They select some definite target of their life and remain successful. There is a famous quotes that “the aim, if reached or not, makes great the life”. Similarly a roman philosopher says that” when a man does not know what harbor he is making for, no wind is the right wind”. All these quotations show that aim is very important in life. Different people have different in aims in life, some people want wealth, some people want satisfaction and some people want fame. There are as many aims as men. Some want to become a doctor, some want to become an engineer and some wish to be a military officers. My aim in Life to become a doctor: My aim is neither wealth nor fame but I want to do a noble profession. I want to become a doctor because I want to serve my country by helping the poor people. I want to dedicate my life for helpless people therefore I have chosen this field. I am working hard to achieve my aim. I know there is a tough competition among the students when getting admission in a medical college so I am properly doing hard work. This...
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