A comparison of Code of CPAs Professional Ethics between China and U.S.

The Chinese Institute of Certified Public Accountants(CICPA) issued revised Professional Ethic Code(PEC) in October 2009 to tighten the existing ethical requirements in wake of the global financial crisis in 2008.The recent revision of the Code is emphasized on harmonizing with international standards in terms of basic principles and essential procedures.Compared to China,U.S.has established a relatively comprehensive system of professional ethics standards and wedged it in to the accounting curriculum.This paper analyses the differences of code of professional ethics between China and U.S.in order to find some elements,which are helpful to the development of Chinese Professional Ethic Code as well as the Certified Public Accountant(CPA) profession.

Media Ethics as Key to Sound Professionalism in Nigerian Journalism Practice

This paper examines the implications of ethics as key to sound professionalism in Nigerian journalism. The paper sets out to assess how ethics affect the standard of journalism practice in the country, using media practitioners in Rivers State, Nigeria as case study. The population of study consisted of the 300 registered journalists in Rivers State of Nigeria, including the editors and managers. The survey research method was used while the questionnaire was used as the primary instrument for data gathering. It was revealed that despite the importance of ethics to journalism practice, journalists＇ adherences to the ethical codes were low. The study also revealed that journalists most times go against the ethics of the profession due to sycophancy, security reasons, desperation, greed, ethical dilemmas, and ignorance of the code of ethics. Based on the timings of the study, it was recommended that media establishments should liaise with the Nigerian Union of Journalist （NUJ） to ensure that only trained journalists are employed to work as journalists. Again the NUJ, it should institute standing disciplinary committee to discipline erring journalists both at the State and National levels. The Ethics Committee of the Nigeria Union of Journalists should regularly review the ethical conducts of journalists and encourage them to adhere to their code of practice

Analysis of Professional Ethics of Accounting Personnel under Accounting Standards Convergence Case

In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international convergence of accounting is the trend and accounting convergence is an international coordination process, whose essence is the interests of the dispute while countries must participate. In this environment, the implementation of good accounting standards and grasping the professional ethics of the accounting staffhave also become a factor in the industry that can not be ignored.

Research On The Lack Of Young College Teachers＇ Professional Ethics And Precautionary Measures

Our country＇s higher education has been growing, which will bring a large number of young people to join the ranks of higher education. At present, the proportion of young university teachers accounted for more than 45% of the total number of university teachers. This paper puts forward the corresponding countermeasures, based on the analysis of young teachers＇ issues of professional ethics missing,to further strengthen the professional ethics of young teachers, regulate their professional conduct, prompting the establishment of higher education dedicated the noble faith, and make due contributions to the cause of higher education.

Teacher's Professional Ethics

Teachers play an important role in society,whose career is considered to be the most glorious one under the sun.They have deep and lifelong influence on students and the prosperity of a country and even the bright future of the whole world.Teacher should be a person with great virtue that sets good examples for the students.However,nowadays,there exist various problems about teacher’s ethics due to complex social,economical,cultural or personal issues.It’s urgent and imperative for teachers to learn and improve professional ethics to be a better mentor.This paper begins with the definition of ethics,emphasizes the importance of teachers’professional ethics,talks about current situation in this area,analyzes the reasons why there are immoral problems about teachers and suggests some practical strategies on how to improve it.

Study on the Integration of Professional Ethics in Medical Interpretation Course Based on Situational Simulation Teaching Method and Virtual Reality Technology

Based on the theory of situational simulation,the article explores the approach to building the medical interpretation course from three aspects,which are the objective,design,and teaching model.The course aims to cultivate high-quality medical interpreting talents and enhance students’practical interpretation skills,as well as to integrate professional ethics into teaching.Thus,it is necessary for lecturers to change their teaching philosophy,apply information technology,and improve teaching design.Through rich medical interpretation course,lecturers can promote the integration of professional ethics in medical interpretation.

A study of the relationship between professional values and ethical climate and nurses'professional quality of life in Iran

Objective:To explore the relationship between nursing professional values and ethical climate and nurses'professional quality of life.Methods:The present study is a descriptive,cross-sectional work in which 400 nurses from various wards of hospitals in the south-east of Iran were studied.Data were collected using a questionnaire consisting of four sections:demographics,Nurses'Professional Values Scale-Revised(NPVS-R),the Hospital Ethical Climate Survey(HECS),and the Professional Quality of Life Scale(ProQOL).Results:The total mean scores for professional values were 105.29±15.60.The total mean score for the ethical climate was 100.09±17.11.The mean scores for the indexes of compassion satisfaction,burnout,and secondary traumatic stress were 45.29±8.93,34.38±6.84,and 32.15±7.02 respectively.The relationships between professional values and the indexes of compassion satisfaction(r=0.56),burnout(r=0.26),and secondary traumatic stress(r=0.18)were found to be positive and significant(P<0.001).Also,the relationships between ethical climate and the items of compassion satisfaction(r=0.60,P<0.001),burnout(r=0.15,P=0.002)were found to be positive and significant.Conclusion:An understanding of nurses'perception of professional values and improving the ethical climate at work can help nursing administrators identify more effective strategies toward increasing compassion satisfaction and lessening bumout and work-related stress.

Community Needs Assessment for a Professional University Health Counselling Course in Cambodia

Developing health and counselling professionals remains an important part of supporting mental health services in Cambodia.This paper aims to identify how the key stakeholders and mental health experts in Cambodia consider how a university level health counselling course could contribute to addressing the needs/treatment gap for mental health services in Cambodia.In order to do this,the study consists of semi-structured interviews with stakeholders,community needs assessment,and community resource mapping.The data were drawn from 15 NGOs,various profit and not-for-profit organizations as well as two key government stakeholders.The participants were invited to take part in a stakeholders/expert semi-structured interview that lasted between 30-60 minutes at the participants’organizations.The findings revealed that all participants believe that a university level health counseling course was crucial in Cambodia to address pressing mental health issues in the country.Most participants believed that a graduate or post-graduate level program such as a B.A.or M.A.was necessary to train qualified counsellors.The program should be internationally benchmarked,with a Cambodian context.Topics should include psychopathology,professional ethics and competencies,counselling theories and interventions,trauma treatment,as well as emotional intelligence and addiction.Other topics might need to include parenting,support system for suicidal patients,self-care,staff wellbeing programs,and school counselor programs.

Professional Ethical Concerns and Recommendations on Psychological Interventions during the COVID-19 Pandemic in China

When COVID-19 pandemic hit China,Chinese clinical psychologists,counselors and other practitioners reacted quickly to provide psychological interventions for different target groups.Different professional ethical concerns and potential transgressions arose during different stages of pandemic.This paper aimed to summarize different ethical concerns and transgressions during different stages of pandemic in China,as well as how the professional ethical workgroup in the registration system of clinical psychologists and professional organizations of Chinese Psychological Society(CPS)to publish a series of documents as recommendations on ethical practice.It is hoped by providing a picture of“problems vs.solutions”in terms of professional ethical issues on psychological interventions for COVID-19 pandemic in China,the paper may provide certain inspirations as well as emotional support to clinical practitioners from other countries and regions who have beenfighting the pandemic.

Medicine as Profession： An Overlooked Approach to Medical Ethics

This article begins with three problems of ＂dual loyalties＂ in medicine, the supposed fact that military physicians are, as medical officers, sometimes required to do what violates ordinary medical ethics--for example, ignore medical need in order to treat their own wounded before civilians or wounded enemy, help make chemical or biological weapons more deadly, or assist at a rough interrogation. These problems are analyzed as special cases of a problem that could arise in any profession, a problem easily resolved using a theory of professional ethics （more or less） absent from medical ethics until now though common outside. Employing a physician--rather than an ordinary officer, some other kind of healer, or scientist--is to enter a sort of ＂Ulysses contract＂ requiring the physician＇s professional standards to preempt obligations otherwise applying to an employee. In this way, the article also illustrates the benefits that might accrue to medical ethics from drawing （more than is now common） on other fields of practical ethics.

Post Mid-Staffordshire Inquiries Reaction, in and about the National Health Service (NHS), England. The Missing Pieces: Organizational, Care and Virtue Ethics Perspectives

The release of the Mid Staffordshire hospital report otherwise called the Francis report once again ignited the debate about the issue of abuse of especially vulnerable patients, while navigating the care pathway as inpatients in hospitals;within the National health service (NHS), England. Once more the official reaction from the NHS directorate is more “standards” to monitor failed standards in patient care. Of interest in the official responses so far, are the unheard voices addressing the issue of healthcare and organizational ethics concerns that need revisiting. This article seeks to revisit practice, systems and care issues leading to incidents of the type of the Staffordshire abuses, and the important but yet unheralded place of organizational and care ethics in helping to curb such abuses from re-occurring.

Patients＇ Responsibilities in Medical Ethics

There has been a shift from the general presumption that ＂doctor knows best＂ to a heightened respect for patient autonomy. Medical ethics remains one-sided, however. It tends （incorrectly） to interpret patient autonomy as mere participation in decisions, rather than a willingness to take the consequences. In this respect, medical ethics remains largely paternalistic, requiring doctors to protect patients from the consequences of their decisions. This is reflected in a one-sided account of duties in medical ethics. Medical ethics may exempt patients from obligations because they are the weaker or more vulnerable party in the doctor-patient relationship. We argue that vulnerability does not exclude obligation. We also look at others ways in which patients＇ responsibilities flow from general ethics： for instance, from responsibilities to others and to the self, from duties of citizens, and from the responsibilities of those who solicit advice. Finally, we argue that certain duties of patients counterbalance an otherwise unfair captivity of doctors as helpers.

The Nigerian Press, Brown Envelope Syndrome （BES） and Media Professionalism： The Missing Link

Brown envelop syndrome （BES） has remained a controversial issue in any debate centred on the Nigerian press, media professionalism and media ethics. It is one of the major setbacks of media growth in Nigeria. BES is a system whereby journalists collect money or other material gifts from news sources, company executives or event organizers to cover such events and probably give it the wildest publicity as the case may be. It symbolizes the rot that has plagued the Nigerian media industry since the early 1980s to date. This paper therefore builds from an empirical study by the same authors, as well as literature materials to argue that media professionalism and the enforcement of the various ethical codes that preach professionalism are the practical ways to ensure ethical conduct and behaviour amongst journalists and other categories of media practitioners, especially in Nigeria where these are missing. This, according to the paper, is the missing link in the quest to rid the media industry in Nigeria from the monster called BES.

Bioethics in the Training and Management of Sport

The aim of this paper is to examine the opportunities and problems presented by the increasing availability of technologies which is capable of enhancing sporting performance and identifying the risks in sports for creating educational and sports management practices to lead with justice, honesty, and beneficence. A questionnaire is developed to ascertain the social determinants and risks of health aspects of sports in a sample of professionals and amateurs. Descriptive and correlation analysis were used for data analysis. The study identifies health risks connected with the intensive loading of locomotors system, poor working conditions which cause working trauma and diseases as well as low level of health culture regarding the effects of performance-enhancing drugs including anabolic steroids, stimulants, human growth hormone, and supplements. There are arguments that the quality of sport education will be achieved by addressing the study of sports ethics coupled with a study of management and law.

Does Accuracy Bring Ethical Behaviors?

Introduction Interpretersandtranslators have triggeredmore and more regardas professionals for their significant multi language skills, cultural knowledge and professional conducts. As professions,

Free Play and"Loving Care":A Qualitative Inquiry of Chinese Kindergarten Teachers' Professional Ethics

Purpose:Chinese kindergarten teachers commonly held"loving and caring for young children"as a core professional ethic,but many reported fatigue and burnout because of this ethical practice.This study presents a unique account of how children's free play has helped transform teachers'professional ethics and increased their professional satisfaction.Design/Approach/Methods:Followinga purposivesampling,we interviewed eight Chinese teachers who actively promoted children's free play.The analysis of the interview transcripts led to an in-depth interpretation of the teachers'experiences through a dialogue with various concepts and theories.Findings:A major finding was that children's free play facilitated the change in teachers'understandings of their professional ethics.Their observation and support of children's free play brought them the unprecedented joy of teaching,which helped them redefine loving and caring for children andgave risetoa new codeof professional ethics.

Educational Value of Doctor Trainee Employments (“Student Doctor”) —A Questionnaire Study

Background: In Sweden, medical students can work as employed doctor trainees under supervision during medical school breaks. The aim of the present study was to evaluate the educational value of such employments, as well as to compare university and non-university positions. Method: A questionnaire was administered to all employed doctor trainees at Sahlgrenska University Hospital, Gothenburg, in 2003-2004 (n = 67) plus all students in last term medical school 2005 who had had such a position inside or outside this university hospital (n = 43). The questionnaire included questions on trainee position/s, as well as statements regarding the educational value. Result: 75 unique individuals returned a filled-in questionnaire (response rate: 78%). The respondents experienced the positions as valuable concerning gain in professional confidence (mean ± standard deviation: 3.9 ± 1.1;1 = total disagreement to 5 = total agreement) and independence (3.9 ± 1.1), subsequent learning in medical school (4.3 ± 0.9), and future professional work (4.2 ± 1.0). The gain in professional confidence and independence was greater for those who had worked in a non-university hospital (n = 17) than in a university hospital (n = 29): 4.4 ± 0.6 vs. 3.6 ± 3.6, P = 0.011;4.3 ± 0.7 vs. 3.6 ± 1.1, P = 0.038. Conclusion: Employment as a doctor trainee seems to facilitate subsequent learning in medical school and enhance professional progress;the latter is particularly prominent in non-university hospitals.

Impact of Doctoral Student Training Process Fit on Doctoral Students’ Mental Health

Background:Doctoral students have much higher risk of anxiety or depression than general population.Doctoral students worldwide are facing varying degrees of mental health risks.Method:Based on the survey data of 6,812 doctoral students worldwide in Nature in 2019,Probit and Logit models are used to explore the correlation between thefit of doctoral education and training process and the mental health of doctoral students.Results:(1)The training environmentfit of doctoral students has a significant positive impact on their mental health.(2)The academic professionfit of doctoral students has a significant positive impact on their mental health.(3)The orga-nizational culturefit of doctoral students has a significant positive impact on their mental health.(4)Thefinancial supportfit of doctoral students has a significant positive impact on their mental health.Conclusion:The higher the degree of doctoral students’training environmentfit,academic professionfit,organizational culturefit,andfinancial supportfit,the lower the possibility of anxiety or depression among doctoral students.The current research results can help reveal extensive factors that affect the mental health of doctoral students,facilitate the planning and development of effective intervention measures by universities,improve thefit of the doctoral education and training process,improve the mental health of doctoral students,and boost academic excellence.