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Objective Methods Results Conclusions Professional skills required for meeting standards of veterinary professional conduct demanded by the public, colleagues and the community are recognised as being equally important to the technical skills required of a veterinarian. To reflect current standards in the profession, this project describes how Australian veterinarians perceive aspects of veterinary professional conduct.Using an anonymous survey, opinions of Australian veterinarians were sought on perceptions of importance of professional conduct criteria derived from the eight standards listed in the Australian Veterinary Association's Code of Professional Conduct. Participants rated the importance of 15 statements on a six‐point Likert scale. Univariable analysis of 98 completed responses was conducted where impacts of age, gender, career stage and the industry on the dependent variable (response to each statement) were evaluated using ordinary logistic regression analysis in R studio where odd ratios (ORs) were determined, and significance was at P < 0.05.The statement revealing the highest mean score with respect to perceived importance was ‘that veterinarians hold the health, welfare and respectful treatment of animals as a key concern’. Results indicated high levels of consensus with nine of 15 statements revealing no significant differences based on age, gender, career stage, and for all statements no significant difference based on nature of work. Six statements demonstrating significant differences were based on either gender, age or career stage.This study provides insights into how Australian veterinarians perceive professional conduct. Results provide an aid for future study development and contribute to the discussion of veterinary professionalism. [ABSTRACT FROM AUTHOR]

Aim: Platforms on social media are increasingly used for public health research. While social media provides an exceptional opportunity to explore communication about public health topics, this practice is not without ethical dilemmas. Our aim was to identify and unfold some of these dilemmas and to suggest possible solutions and ways forward for future research. Methods: Using our own research within a closed forum for people experiencing suicidal thoughts as a case, we explored certain dilemmas and possible answers relating to whether what is to be researched falls under a public or private social media domain; we investigated avenues for obtaining access to participants in an evolving online environment; how to secure informed consent from participants; and ways of ensuring anonymity. Results: We provide recommendations and reflections that we hope will offer inspiration for researchers embarking on similar social media public health research within and beyond suicide research. Conclusions: The ethical framework commonly referred to in health research, based on confidentiality, anonymity, informed consent and doing no harm must be adjusted to be relevant for a social media context where technologies and regulations are constantly being altered. [ABSTRACT FROM AUTHOR]

The popularity of swim-with-dolphin tourism (SWDT) calls for research to secure its sustainable growth. This study evaluated tourists' perceptions of dolphins and SWDT in Mozambique. Specifically, 245 tourists including SWDT tourists, scuba divers and beach visitors participated in a survey measuring awareness and knowledge of dolphins, fascination with and relatability to dolphins, and attitudes towards dolphin conservation and SWDT. While awareness and knowledge of dolphins were similar across groups, tourists partaking in SWDT were more fascinated with dolphins and had more positive attitudes towards dolphin conservation and ethical SWDT. An affinity for dolphins was central to influencing attitudes. The results highlight the importance of education and interpretation as part of SWDT, and of endorsing dolphin sympathy while ensuring that no false myths are divulged that can result in negative tourist behaviour. Finally, the study demonstrated how tourists value ethical SWDT underpinned by codes of conduct, which need to be enforced. [ABSTRACT FROM AUTHOR]

Studies have indicated that lack of discipline among learners in schools is one of the foremost problems facing schools both nationally and internationally. This paper thus investigated the causal factors of learner ill-discipline at the school level with the intention to come up with practical measures that can be applied by the schools to curb learner indiscipline. The qualitative method with a case study approach was used to conduct an in-depth investigation into the phenomenon of learner indiscipline. Three high schools in the Bela-Bela township were sampled as participants for the study. Data was collected through one-on-one semi-structured interviews and document analyses on learner code of conduct and school disciplinary policy. Three (3) school principals, six (6) teachers and six (6) learners were interviewed. The findings revealed that schools are characterised by rampant levels of learner ill-discipline with a negative impact on teaching and learning. The study argued that two primary factors fuelling learner ill-discipline in schools are the inappropriate implementation of the learner code of conduct and the school disciplinary policy. It concluded that there is an urgent need for proper implementation of the learner code of conduct and the disciplinary policy in the schools. This study strongly recommends that education authorities put measures in place to ensure that schools comply with the proper implementation of the code of conduct and school disciplinary policy. The findings of this study contribute to a discourse in the body of knowledge in learner discipline.

Where accredited, the vast majority of forensic science laboratories, globally, are accredited to the ISO Standard ISO/IEC17025:2017 (ISO17025). The standard consists of diverse sections including Resource requirements and Process requirements which are afforded much attention. In our view, given significantly less attention are General and Structural requirements which address important issues that are critical, although often neglected, in the quality landscape, such as Impartiality, Confidentiality, Integrity, Culture and Improper influence. We highlight their importance in this article under the heading ‘soft’ clauses and suggest some preventive measures to be taken, as neglecting these aspects could be disastrous in many respects. [ABSTRACT FROM AUTHOR]

There is a global shortage of nurses, leading many countries to recruit internationally qualified nurses (IQNs) to fill the gap. However, IQNs encounter challenges in integrating into their new professional environment, particularly in their interactions with locally qualified nurses (LQNs). Intraprofessional cultural competence (IPCC), defined as 'a set of congruent behaviours and attitudes that enable professionals to work respectfully and effectively in cross‐cultural situations', may be a strategy to address these challenges. Content analysis was used to examine nursing regulatory documents (Standards for Practice [Standards] and Codes of Conduct [Codes]) from the United Kingdom, New Zealand and Australia. Data were extracted and organised based on four key themes relevant to IPCC. The analysis revealed a focus on 'Mutual collaboration and professional relationships' in six regulatory documents, with explicit commitments to preventing racism and discrimination in the Australian and NZ Codes. However, issues such as racism, discrimination, bullying and harassment faced by IQNs are not comprehensively addressed, as the documents mainly prioritize culturally appropriate patient interactions over relationships between colleagues. Using regulatory documents to address IPCC may influence positive change such as improving communication, and preventing racism, bullying, discrimination and harassment within nursing. [ABSTRACT FROM AUTHOR]

This paper provides an overview of what healthcare assistants need to understand about the duty of care—the third standard of the care certificate. [ABSTRACT FROM AUTHOR]

This essay in honor of Ted L. McDorman addresses the possible content of the proposed Code of Conduct for the South China Sea in relation to navigational rights and duties. It proposes that a broad reference to the freedom of navigation is insufficient. Instead, a set of principles articulating existent law consistent with the United Nations Convention on the Law of the Sea could provide greater clarity—and reduce tensions and physical contestations—in the exercise of navigational rights and duties in the territorial sea, as well as in limits and requirements concerning the freedom of navigation in the exclusive economic zone. [ABSTRACT FROM AUTHOR]

Multinational firms often face challenges doing business in countries where corruption is common practice in the business environment. This study examines anticorruption guidance provided in the corporate Codes of Conduct (CoC). We evaluate if this guidance is consistent with the firm-specific idiosyncratic exposure to corruption, or if corporate 'tone from the top' (TTT) uses only broad brush general language 'impression management' in an attempt to appear compliant. We also explore the interaction between anti-corruption guidance and audit oversight. Using quantitative textual analysis on a sample of Standard & Poor's (S&P) 500 firms' CoC, we develop a measure of anti-corruption language based on the most prevalent topics covered in these documents. We find the positive association between the anti-corruption topics and the firm-adjusted level of corruption risk. That is, the language used varies depending upon idiosyncratic firm risk, suggesting CoC is not simply used for impression management. We also identify a non-linear relationship in which audit oversight is observed as increasingly important in the most severe corrupt settings. Our results could be useful to practitioners and policymakers who may care about the information content of CoC when evaluating a firm's risk management practices. We also show that when the corruption risk is sufficiently high, the anti-corruption TTT needs to be supplemented by other control activities such as audit oversight. [ABSTRACT FROM AUTHOR]

This research delves into applied ethics, an ever-evolving discipline that grapples with ethical challenges across diverse human spheres. To gain insights and track emerging patterns, this study employs bibliometric analysis on scholarly applied ethics publications. The analysis uncovers 7207 documents authored by 18461 individuals, amassing 76597 citations. Notably, 234 collaborative works between the United States and Australia underscore global knowledge exchange. English dominates, yielding 7015 publications and 76349 citations. Noteworthy journals include the Journal of Agricultural and Environmental Ethics with 499 publications and a Journal Impact Factor (JIF) of 2.37, while the Marine Ecology Progress series attains a peak JIF of 12.59. Articles lead in publication type (6253 instances, 69133 citations), with Hagendorff's "The Ethics of AI Ethics: An Evaluation of Guidelines" emerging as a frontrunner with 310 citations from the journal Minds and Machines (2020). "Ethics" emerges as a primary keyword, accompanied by a growing mention of "artificial intelligence," signaling the prominence of environmental ethics and the budding field of AI ethics. Recurring terms like conservation, behavior, climate change, ethics, and management underscore their significance. Collaborative endeavors between Australia and the USA yield 234 publications, demonstrating cross-continental scholarly synergy. These findings guide researchers, policymakers, and practitioners in recognizing crucial domains, fostering interdisciplinary collaboration, and addressing pressing ethical concerns across diverse realms. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Health Promotion & Health Education is the property of National Taiwan Normal University, Department of Health Promotion & Health Education and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This series, which is set to be published in monthly instalments over several months, will introduce you to the Care Certificate. Skills for Care (2024a), the workforce development and planning body for adult social care in England, hosts the Care Certificate on its website. You are encouraged to visit the webpage alongside reading these introductory papers. [ABSTRACT FROM AUTHOR]

Codes of conduct for journalists often serve as an ethical guide for best practices beyond necessary laws aimed at punishing harm to reputation, privacy, and public decency. While such codes may be viewed as preventative measures to stave off official mechanisms of enforcement, there are instances where the independence of journalists is abrogated by government oversight. The Malaysian Press Institute adopted a national manual of journalism ethics in 1989; then 35 years later the Malaysian government reviewed it, revised it, and adopted eight new standards. Malaysia's communication ministry announced the new code in 2024 to fight against the spread of offensive and fake news accounts while ensuring integrity and professionalism among the nation's journalists. This study is a critical review based on comparative antecedents and contemporary review of the tenets of the new code of conduct. The Malaysia Media Council was established in 2018 as an institution for updating media rules for print, broadcast, and online media. This study also explains the administrative factors leading up to the code of conduct's implementation including the controversial mechanism declared for its enforcement. The eight standards were established not only as a means of ensuring ethical conduct in newsgathering and dissemination but also as a way for challenging the government's grant of press certification. Ultimately, an argument is made based on the importance of independence as central to the ethical principles of professional journalism. [ABSTRACT FROM AUTHOR]

Analyses of the humanitarian principles of humanity, neutrality, impartiality and independence often focus on the principles' meanings and/or the challenges of applying them in practice. This article, by contrast, steps back to address foundational but somewhat neglected questions about whether these principles can accurately be designated "the" humanitarian principles; about how they came to govern the whole humanitarian sector; about their legal character and normative content; and, more fundamentally, about whether the principles can even have objective character and content. It begins by defining "humanitarian principles" and determining whether and on what basis certain principles constitute "the" humanitarian principles. The article then traces the history of how the principles came to govern the International Red Cross and Red Crescent Movement and diffused from there to non-governmental organizations and the United Nations system. It then analyzes the principles' legal character and normative content for each of the above-mentioned categories of actor plus States, demonstrating that the principles do not – and, legally, cannot – have fixed legal character and normative content. While humanitarian actors share common understandings of the principles, legally the character and content of each principle flows from its source for the actor in question. [ABSTRACT FROM AUTHOR]

It has been highlighted many times how difficult it is to draw a boundary between gift and bribe, and how the same transfer can be interpreted in different ways according to the position of the observer and the narrative frame into which it is inserted. This also applied of course to Ancient Rome; in both the Republic and Principate lawgivers tried to define the limits of acceptable transfers and thus also to identify what we might call 'corruption'. Yet, such definitions remained to a large extent blurred, and what was constructed was mostly a 'code of conduct', allowing Roman politicians to perform their own 'honesty' in public duty – while being aware at all times that their involvement in different kinds of transfer might be used by their opponents against them and presented as a case of 'corrupt' behaviour. [ABSTRACT FROM AUTHOR]

Abstract Background Violence against health care workers (HCWs) is a multifaceted issue entwined with broader social, cultural, and economic contexts. While it is a global phenomenon, in crisis settings, HCWs are exposed to exceptionally high rates of violence. We hypothesize that the implementation of a training on de-escalation of violence and of a code of conduct informed through participatory citizen science research would reduce the incidence and severity of episodes of violence in primary healthcare settings of rural Democratic Republic of Congo (DRC) and large hospitals in Baghdad, Iraq. Methods In an initial formative research phase, the study will use a transdisciplinary citizen science approach to inform the re-adaptation of a violence de-escalation training for HCWs and the content of a code of conduct for both HCWs and clients. Qualitative and citizen science methods will explore motivations, causes, and contributing factors that lead to violence against HCWs. Preliminary findings will inform participatory meetings aimed at co-developing local rules of conduct through in-depth discussion and input from various stakeholders, followed by a validation and legitimization process. The effectiveness of the two interventions will be evaluated through a stepped-wedge randomized-cluster trial (SW-RCT) design with 11 arms, measuring the frequency and severity of violence, as well as secondary outcomes such as post-traumatic stress disorder (PTSD), job burnout, empathy, or HCWs’ quality of life at various points in time, alongside a cost-effectiveness study comparing the two strategies. Discussion Violence against HCWs is a global issue, and it can be particularly severe in humanitarian contexts. However, there is limited evidence on effective and affordable approaches to address this problem. Understanding the context of community distrust and motivation for violence against HCWs will be critical for developing effective, tailored, and culturally appropriate responses, including a training on violence de-escalation and a community behavioral change approach to increase public trust in HCWs. This study aims therefore to compare the effectiveness and cost-effectiveness of different interventions to reduce violence against HCWs in two post-crisis settings, providing valuable evidence for future efforts to address this issue. Trial registration ClinicalTrial.gov Identifier NCT05419687. Prospectively registered on June 15, 2022.

Abstract Background To ensure a high level of public health and environmental protection, authorities that deliver scientific expertise to inform decision-makers and the public at large need to be independent from external stakeholders and free of conflicts of interest. This independence requires effective rules for managing links of interest (LoIs) and a high level of transparency, including publication of declarations of interest (DoIs) where appropriate. In the particular case of plant protection products (PPPs) within the European Union, these requirements should apply to all Competent Authorities contributing to the marketing authorization processes. Methods A comparative analysis of LoIs management procedures was performed on a selection of ten National Competent Authorities from different member states (NCAs). This analysis was based on (i) the identification of 17 criteria aiming at characterizing good practices for LoIs management; (ii) a survey of ten NCAs, based on an analysis of their institutional websites and their responses to official mail requests. Results The comparative analysis showed: (i) a frequent lack of transparency of NCAs regarding their procedures for managing LoIs; (ii) a significant heterogeneity between the NCAs’ LoIs management rules, even though they are in charge of comparable missions regarding the marketing of PPPs; (iii) substantial gaps between the LoIs management procedures adopted by several NCAs and the good practices that are promoted by EFSA. Current limits on their practices regarding LoIs management might open ways for undue external influences on scientific expertise, and ultimately impact negatively the risk management options adopted by national or European authorities. Limitations of this study and its extension for a more thorough overview of the current LoIs management practices are also discussed. Conclusions LoIs management and transparency rules need to be improved across NCAs, given their contribution as (co-)rapporteurs or peer reviews participants to the health and environmental risk assessment steps of the EFSA processes. To this end, a common minimum set of rules should be defined by EFSA; recommendations are proposed, based on the best practices implemented by the investigated NCAs. Such progress would contribute promoting high-quality unbiased scientific expertise and enhance EU citizens’ trust.

The aims of this research are to examine the regulation of the police code of ethics, to comprehend the role of the police code of ethics in law enforcement, and to investigate the method for enforcing the code of ethics and the punishments that can be imposed on officers who dissolve the code of ethics. The normative legal research method was applied. This study employs a statue and a conceptual method. The legal materials used in this study come from both primary and secondary legal sources. The analysis found that every police officer must conduct themselves with dignity. The National Police Code of Ethics Commission, as well as other institutions such as the National Police Legal Function Bearer, National Police Commission of the Republic of Indonesia, Profession and Security of the National Police of the Republic of Indonesia, and National Police Public Relations Division, carry out the mechanism of The Code of Ethics Sanction in Law Enforcement. Furthermore, police officers who are found to have breached the code of ethics can face both ethical and administrative consequences. [ABSTRACT FROM AUTHOR]

How do wealth managers understand and comply with the social norms embedded in banks' codes of conduct (CoC), and how do they cope with ethical dilemmas? Do they have a tendency after the global financial crisis to prioritize banks' financial security over clients' interests? To answer these and related questions, we conduct a nonincentivized online survey with wealth management employees of the Swiss legal entity of a large multinational bank. We propose a method to estimate the comprehension and the level of expected adherence to the CoC principles that we test with our sample. We further show that framing questions under the label of "Financial Security" increased response accuracy and that employees' honesty helped guide their decision-making toward integrity in ethical dilemmas. Thus, in addition to validating a method for testing the level of CoC comprehension and the expected adherence to its principles, our study is among the first to show that in the wealth management business, honesty and social injunctive norms defined in the bank's CoC reinforce one another. [ABSTRACT FROM AUTHOR]

The Vitruvian Man is a metaphor for the "ideal man" by feminist posthuman philosopher Rosi Braidotti (2013) as a proxy for eurocentric humanist ideals. The first half of this paper extends Braidotti's concept by thinking about the metaphor of the "ideal nurse" (Vitruvian nurse) and how this metaphor contributes to racism, oppression, and burnout in nursing and might restrict the professionalization of nursing. The Vitruvian nurse is an idealized and perfected form of a nurse with self‐sacrificial language (re)producing self‐sacrificing expectations. The second half of this paper looks at how regulatory frameworks (using the example of UK's Nursing and Midwifery Council Code of Conduct) institutionalize the conditions of possibility through collective imaginations. The domineering expectations found within the Vitruvian nurse metaphor and further codified by regulatory frameworks give rise to boredom and burnout. The paper ends by suggesting possible ways to diffract regulatory frameworks to practice with affirmative ethics and reduce feelings of self‐sacrifice and exhaustion among nurses. [ABSTRACT FROM AUTHOR]

We examined changes in school discipline policies and the odds of suspension for students by race in one state. Consistent with previous research findings, Black students continue to be suspended at higher rates than White students. School district code of conduct policies indicated that many school districts have started to incorporate alternatives to suspension in their codes of conduct; nonetheless, in- and out-of-school suspension continued to be the most prominent consequences found in school district handbooks to respond to student behavioral infractions. We examined these policy changes alongside out-of-school suspension data to discuss the implications this has for school administrators and policy reform at the local, state, and national level. [ABSTRACT FROM AUTHOR]

Even though workplace conditions worldwide are subject to local and international laws, labor conditions in global supply chains have continuously raised human rights concerns. In response to societal pressure, multinationals have taken on a certain degree of responsibility regarding workplace conditions in supplier factories, notably by adopting codes of conduct. Investigating the impact of this self‐regulatory policy, scholars have examined whether and how codes shape labor conditions at the production level, but the results of their empirical studies diverge and sometimes contradict. To bring clarity to the field and gain an overarching understanding of the impact of codes, this literature review analyzes the question of their effectiveness as examined in 33 scientific papers gathered via a systematic selection of empirical studies. The review shows that supplier codes are not deemed unanimously and evenly effective by scholars and often fail to improve labor conditions. However, a range of factors are identified that facilitate the implementation of codes and ensure its effectiveness. This article develops a taxonomy of these factors and intends to contribute to understanding codes' decoupling and recoupling processes by investigating the gap between codes provisions and their intended outcome: the improvement of labor practices in global supply chains. [ABSTRACT FROM AUTHOR]

Background: Violence against health care workers (HCWs) is a multifaceted issue entwined with broader social, cultural, and economic contexts. While it is a global phenomenon, in crisis settings, HCWs are exposed to exceptionally high rates of violence. We hypothesize that the implementation of a training on de-escalation of violence and of a code of conduct informed through participatory citizen science research would reduce the incidence and severity of episodes of violence in primary healthcare settings of rural Democratic Republic of Congo (DRC) and large hospitals in Baghdad, Iraq. Methods: In an initial formative research phase, the study will use a transdisciplinary citizen science approach to inform the re-adaptation of a violence de-escalation training for HCWs and the content of a code of conduct for both HCWs and clients. Qualitative and citizen science methods will explore motivations, causes, and contributing factors that lead to violence against HCWs. Preliminary findings will inform participatory meetings aimed at co-developing local rules of conduct through in-depth discussion and input from various stakeholders, followed by a validation and legitimization process. The effectiveness of the two interventions will be evaluated through a stepped-wedge randomized-cluster trial (SW-RCT) design with 11 arms, measuring the frequency and severity of violence, as well as secondary outcomes such as post-traumatic stress disorder (PTSD), job burnout, empathy, or HCWs' quality of life at various points in time, alongside a cost-effectiveness study comparing the two strategies. Discussion: Violence against HCWs is a global issue, and it can be particularly severe in humanitarian contexts. However, there is limited evidence on effective and affordable approaches to address this problem. Understanding the context of community distrust and motivation for violence against HCWs will be critical for developing effective, tailored, and culturally appropriate responses, including a training on violence de-escalation and a community behavioral change approach to increase public trust in HCWs. This study aims therefore to compare the effectiveness and cost-effectiveness of different interventions to reduce violence against HCWs in two post-crisis settings, providing valuable evidence for future efforts to address this issue. Trial registration: ClinicalTrial.gov Identifier NCT05419687. Prospectively registered on June 15, 2022. [ABSTRACT FROM AUTHOR]

The use of pseudonymised datasets is increasingly commonplace as research institutions seek to balance data utility with data security. Yet, a crucial question arises: How does South Africa’s Protection of Personal Information Act (POPIA) govern these datasets, especially given their ambiguous state between deidentification and possible re-identification? A thorough examination of POPIA suggests that the determination of whether a pseudonymised dataset is personal information—and thus whether processing the dataset falls within POPIA’s purview—must be informed by the specific context of the responsible party in possession of the pseudonymised dataset. When a research institution retains both the pseudonymised dataset and its linking dataset, the pseudonymised dataset remains identifiable and is thus personal information that falls within POPIA’s purview. However, when only the pseudonymised dataset—without the linking dataset—is transferred to another entity, it is non-personal information in the hands of such a recipient, thus freeing the recipient from POPIA compliance. Such a delineation offers research institutions greater flexibility in sharing and using pseudonymised datasets. Importantly, because the original provider of the pseudonymised dataset (who has the means to reidentify the dataset) remains governed by POPIA, the privacy rights of data subjects are not undermined. [ABSTRACT FROM AUTHOR]

As genomic research becomes commonplace across the world, there is an increased need to coordinate practices among researchers, especially with regard to data sharing. One such way is an international code of conduct. In September 2020, an expert panel consisting of representatives from various fields convened to discuss a draft proposal formed via a synthesis of existing professional codes and other recommendations. This article presents an overview and analysis of the main issues related to international genomic research that were discussed by the expert panel, and the results of the discussion and follow up responses by the experts. As a result, the article presents as an annex a proposal for an international code of conduct for data sharing in genomics that is meant to establish best practices. [ABSTRACT FROM AUTHOR]

The absence of official codes of ethics and conduct for teaching practice at many traditional South African universities is of great concern. With this sequential explanatory, triangulation, mixed-method study we aimed to provide a valuable framework for universities developing and implementing these codes. In this study, quantitative content analysis, quantitative surveys, and qualitative interviews revealed that many universities did not have codes specific to teaching practice but rather applied codes that were created for the broader university context. Furthermore, where codes for teaching practice do exist, these are often not official university policies, not available to the public, and feature elements that vary across universities. Consequently, ethical dilemmas experienced during teaching practice are not addressed in these codes. Pre-service teachers in this study were found to be unaware of these codes and their content and were thus unprepared for ethical risk that may occur in teaching practice. The lack of codes of ethics and conduct, and awareness thereof, pose potential risks to various stakeholders in teaching practice. This led to the development of guidelines for a policy framework that addressed what should form part of the codes and how to improve awareness thereof. It is recommended that universities include a separate code of ethics and code of conduct in the teaching practice handbook to increase pre-service teachers’ awareness of values and morals expected of them and guide their behaviour during teaching practice. [ABSTRACT FROM AUTHOR]

A much anticipated review of the Tax Practitioners Board (TPB) and Tax Agent Services Act 2009 (Cth) was released by the Australian Treasury in October 2019 detailing 28 recommendations with regard to the operation and function of the TPB. The government responded to those recommendations supporting 20 in part, full or principle, while rejecting eight. This study gathers the views and insights of 20 Australian tax practitioners via semi-structured interviews, as to their acceptance or otherwise of the recommendations. Interview data provides evidence surrounding the Code of Professional Conduct, investigations, sanctions and safe harbour recommendations. We find that whilst in many cases practitioners both agreed and disagreed with particular recommendations, preliminary or indicative themes emerged which complicated perceptions and warrant further investigation. These preliminary or indicative themes have the potential to impact perceptions and agreement with the TPB recommendations and raise questions as to whether recommendations will ultimately achieve their objectives. Practically, the findings of this study feed into the tax policy debate, by providing insights and information to the Tax Practitioner Governance and Standards Forum and Professional Standards Council. This study answers a call for further research into tax practitioners' attitudes and behaviour and adds to the limited existing empirical literature in this space. Importantly, the research findings have the capacity to potentially break new ground in determining whether the review's recommendations will achieve their objectives. [ABSTRACT FROM AUTHOR]

Abstract Background Communication in healthcare has been extensively studied, but most research has focused on miscommunication and the importance of communication for patient safety. Previous research on interprofessional communication has mainly focused on relationships between physicians and nurses in non-psychiatric settings. Since communication is one of the core competencies in psychiatric care, more research on interprofessional communication between other clinicians is needed, and should be explored from a broader perspective. This study aimed to explore and describe interprofessional communication in a psychiatric outpatient unit. Method During spring 2022, data consisting of over 100 h of fieldwork were collected from observations, formal semi-structured interviews and informal conversations inspired by the focused ethnography method. Data was collected at an outpatient unit in central Sweden, and various clinicians participated in the study. The data analysis was a back-and-forth process between initial codes and emerging themes, but also cyclical as the data analysis process was ongoing and repeated and took place simultaneously with the data collection. Results We found that a workplace’s history, clinicians´ workload, responsibilities and hierarchies influence interprofessional communication. The results showed that the prerequisites for interprofessional communication were created through the unit’s code of conduct, clear and engaging leadership, and trust in the ability of the various clinicians to perform new tasks. Conclusion Our results indicate that leadership, an involving working style, and an environment where speaking up is encouraged and valued can foster interprofessional communication and respect for each other´s professional roles is key to achieving this. Interprofessional communication between different clinicians is an important part of psychiatric outpatient work, where efficiency, insufficient staffing and long patient queues are commonplace. Research can help shed light on these parts by highlighting aspects influencing communication.

Disciplinary punishment is given to convicts who violate the prison rules, in this case convicts who are suspected of violating the order must be subjected to a preliminary examination by the head of security before being subject to disciplinary sanctions in accordance with Article 12 paragraph (1) of the Ministerial Regulation and Human Rights. Number 6 of 2013 concerning Rules of State Prisons and Detention Centers. Disclipnary punishment are given to the aim of this research to find out and understand the implementation of disclipnary punisments againts prisoners who violate the rules and the efforts faced by officers in prviding guidance in overcoming discliplinary violations at the Merauke Class IIB Penitentiary.This research was conducted using an empirical juridical method that looks at laws and regulations as a benchmark and looks at facts that occur in the field, especially in Merauke Class IIB Prison. From the results of the study, Discipline for prison-assisted citizens in Merauke Class IIB Prison has not been effective in accordance with the Regulation of the Minister of Law and Human Rights Number 6 of 2013. The obstacles faced by Class IIB Prison are adequate facilities and infrastructure, factors from prisoners and lack of prison officers and efforts made are oral socialization and making billboards to inform prisoners about obligations and prohibitions so that assisted citizens know the laws or regulations in Merauke Class IIB Prison.

Background: To ensure a high level of public health and environmental protection, authorities that deliver scientific expertise to inform decision-makers and the public at large need to be independent from external stakeholders and free of conflicts of interest. This independence requires effective rules for managing links of interest (LoIs) and a high level of transparency, including publication of declarations of interest (DoIs) where appropriate. In the particular case of plant protection products (PPPs) within the European Union, these requirements should apply to all Competent Authorities contributing to the marketing authorization processes. Methods: A comparative analysis of LoIs management procedures was performed on a selection of ten National Competent Authorities from different member states (NCAs). This analysis was based on (i) the identification of 17 criteria aiming at characterizing good practices for LoIs management; (ii) a survey of ten NCAs, based on an analysis of their institutional websites and their responses to official mail requests. Results: The comparative analysis showed: (i) a frequent lack of transparency of NCAs regarding their procedures for managing LoIs; (ii) a significant heterogeneity between the NCAs' LoIs management rules, even though they are in charge of comparable missions regarding the marketing of PPPs; (iii) substantial gaps between the LoIs management procedures adopted by several NCAs and the good practices that are promoted by EFSA. Current limits on their practices regarding LoIs management might open ways for undue external influences on scientific expertise, and ultimately impact negatively the risk management options adopted by national or European authorities. Limitations of this study and its extension for a more thorough overview of the current LoIs management practices are also discussed. Conclusions: LoIs management and transparency rules need to be improved across NCAs, given their contribution as (co-)rapporteurs or peer reviews participants to the health and environmental risk assessment steps of the EFSA processes. To this end, a common minimum set of rules should be defined by EFSA; recommendations are proposed, based on the best practices implemented by the investigated NCAs. Such progress would contribute promoting high-quality unbiased scientific expertise and enhance EU citizens' trust. [ABSTRACT FROM AUTHOR]

Market participants continue to demand greater transparency from boards of directors, yet little is known about the effect of increased transparency on director decisions. Using a sample of practicing board members, our first experiment provides evidence that increased transparency via disclosure may license directors to make more biased decisions. Guided by rich insights provided by these directors, we examine whether considering a company's ethical values can deter disclosure-induced licensing by activating a morality mindset. In two additional experiments, we find that exposure to a code of conduct that includes an ethics component does not mitigate the licensing effects we observed; however, considering a separate, concise ethics statement does mitigate these effects. Our findings highlight important differences between the code of conduct and ethics statement for decision-making which can help organizations to mitigate adverse effects of disclosure. Implications for users of financial information and regulators are also discussed. [ABSTRACT FROM AUTHOR]

Copyright of European Journal of Applied Economics is the property of Singidunum University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Shark diving tourism is an industry potentially contributing to shark conservation while supporting economies worldwide. Managing experiences in shark diving tourism is essential to guarantee the sustainability of this industry and the safety of people and sharks. In this context, investigations of what constitutes positive and negative shark diving experiences are necessary to steer management. This qualitative study assessed the perspectives of tourists and professionals (N = 55) concerning positive and negative experiences characterizing shark diving tourism. The study focused on Southern Africa, including four shark diving locations in South Africa and Mozambique. The thematic analysis of participants' responses to a semi‐structured interview revealed that positive experiences in shark diving tourism include responsible dive operations, edifying experiences, and quality dive sites, while negative experiences include declining natural features and careless behavior from stakeholders. Taking into account the limitations of this study, the results highlight the importance of ethically sound operational management in shark diving, as well as education, to steer the growth of shark diving tourism as a sustainable industry. Additionally, the results offer guidelines for ensuring positive experiences in shark diving tourism that can support shark conservation while counteracting negative public opinions of sharks. [ABSTRACT FROM AUTHOR]

The use of pseudonymised datasets is increasingly commonplace as research institutions seek to balance data utility with data security. Yet, a crucial question arises: How does South Africa’s Protection of Personal Information Act (POPIA) govern these datasets, especially given their ambiguous state between de-identification and possible re-identification? A thorough examination of POPIA suggests that the determination of whether a pseudonymised dataset is personal information—and thus whether processing the dataset falls within POPIA’s purview—must be informed by the specific context of the responsible party in possession of the pseudonymised dataset. When a research institution retains both the pseudonymised dataset and its linking dataset, the pseudonymised dataset remains identifiable and is thus personal information that falls within POPIA’s purview. However, when only the pseudonymised dataset—without the linking dataset—is transferred to another entity, it is non-personal information in the hands of such a recipient, thus freeing the recipient from POPIA compliance. Such a delineation offers research institutions greater flexibility in sharing and using pseudonymised datasets. Importantly, because the original provider of the pseudonymised dataset (who has the means to re-identify the dataset) remains governed by POPIA, the privacy rights of data subjects are not undermined.

Background: Communication in healthcare has been extensively studied, but most research has focused on miscommunication and the importance of communication for patient safety. Previous research on interprofessional communication has mainly focused on relationships between physicians and nurses in non-psychiatric settings. Since communication is one of the core competencies in psychiatric care, more research on interprofessional communication between other clinicians is needed, and should be explored from a broader perspective. This study aimed to explore and describe interprofessional communication in a psychiatric outpatient unit. Method: During spring 2022, data consisting of over 100 h of fieldwork were collected from observations, formal semi-structured interviews and informal conversations inspired by the focused ethnography method. Data was collected at an outpatient unit in central Sweden, and various clinicians participated in the study. The data analysis was a back-and-forth process between initial codes and emerging themes, but also cyclical as the data analysis process was ongoing and repeated and took place simultaneously with the data collection. Results: We found that a workplace's history, clinicians´ workload, responsibilities and hierarchies influence interprofessional communication. The results showed that the prerequisites for interprofessional communication were created through the unit's code of conduct, clear and engaging leadership, and trust in the ability of the various clinicians to perform new tasks. Conclusion: Our results indicate that leadership, an involving working style, and an environment where speaking up is encouraged and valued can foster interprofessional communication and respect for each other´s professional roles is key to achieving this. Interprofessional communication between different clinicians is an important part of psychiatric outpatient work, where efficiency, insufficient staffing and long patient queues are commonplace. Research can help shed light on these parts by highlighting aspects influencing communication. [ABSTRACT FROM AUTHOR]

Farming relies on the accurate collection and processing of data. Algorithms utilizing artificial intelligence can predict patterns and spot problems, helping farmers make more informed decisions. Robotics, machine learning and the internet of things offer opportunities to improve farming methods and output. Emerging technologies provide significant opportunities for farms to maximize productivity but contain risks. This challenge requires a balance between ensuring that stakeholders are able to benefit from the opportunities while managing competing interests and technological complexities. This article examines legal developments in this field, highlighting the role of domestic and international regulations. The authors point out that several issues are not considered within current frameworks, initiatives and efforts affecting their effectiveness. Based on this, they will suggest a pragmatic solution considering recent European Union law. This article examines legal developments in this field highlighting the role of domestic and international regulations. The authors point out that several issues are not considered within current frameworks, initiatives and efforts affecting their effectiveness. Based on this, they will suggest a pragmatic solution based on recent European Union law. [ABSTRACT FROM AUTHOR]

In response to the COVID‐19 crisis, government spending around the world has increased significantly and will continue to grow as interest rates rise. In view of protracted and costly sovereign debt restructurings in the previous decades, contractual and noncontractual instruments of the Global Debt Governance‐system have been insufficient to prevent and to resolve sovereign debt crisis. While statutory and comprehensive approaches to resolve sovereign debt crises lack the political support such as an insolvency procedure for states incomprehensive contractual approaches including collective action clauses (CACs) cannot fully secure a comprehensive debt resolution. Codes of conduct could constitute an essential instrument to contribute to preventing and resolving sovereign debt crises. There are two main impediments for establishing and adopting such codes of conduct effectively. First, a range of codes of conduct with different institutional settings and principles have been established − and partly implemented − including those of the Institute of International Finance, the United Nations, the G20, the IMF and the OECD. However, differing institutional settings do not contribute to preventing or effectively resolving debt crises when the actors concerned apply different codes of conduct. We suggest a new universal code of conduct in which the elements of the various proposals made by the public and private sectors would be combined. Second, the global economic governance structure lacks incentives for creditors and debtors to adhere to this new universal code of conduct. This paper proposes measures providing incentives for creditors and debtors to apply the nonstatutory code of conduct. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Shenzhen University Humanities & Social Sciences is the property of Journal of Shenzhen University (Humanities & Social Sciences) Editorial Office and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The problem of corruption in Indonesia is still not completely resolved, even though there have been so many efforts to resolve it. Indonesia is even currently in the order of the most corrupt countries among the G 20 countries. Indonesia has a score of 37 on a scale of 0 -100, which is starting to be corrupt (0) and very clean. State losses due to corruption cases in semester 1 of 2021, reached Rp 26.83 trillion, an increase of 47.63% compared to the previous year. Efforts made by many organizations/companies to build an anti-corruption attitude continue to be made. One of them is PT Angkasa Pura II (Persero) which implements a Code of Conduct (Business Ethics and Work Ethics) for both internal and external public. Corporate Communications Division, AP II Jakarta, is one of the parties that communicates Code of Conduct to the internal public, in order to build an anti-corruption attitude for all employees. The purpose of this study was to find out the role of AP II's Corporate Communication Division in communicating Code of Conduct to employees to build an anti-corruption attitude. The concept used is organizational communication, internal communication, corporate communications, code of conduct, business ethics, work ethics, employee, and anti-corruption attitude. The method of research are post positivism paradigm and descriptive method with a qualitative approach. Informants interviewed were Corporate Secretary, Corporate Communication Division and several employees who felt the communication process. The results show that the Corporate Communications Division collaborates with the Human Capital Policy Unit, and the Airport Learning Center in communicating the Code of Conduct to the internal public. The role of Corporate Communication Division is to carry out communication functions throughout the internal public, the Human Capital Unit translate the Code of Conduct in its implementation on resources, and the Airport Learning Center Unit uses a mobile learning application to deliver materials or Code of Conduct modules, which are downloaded by all personnel of Angkasa Pura II. [ABSTRACT FROM AUTHOR]