Abstract: This study explores the experiences of cross-linguistic medical encounters by patients, and their views of receiving language support therein, with a particular focus on Japanese-English cases. The aim of this study is to investigate the reason for the frequent use of a spouse as a communication mediator from a Japanese perspective, through a comparison with that of English speakers. This study conducts an empirical qualitative analysis of the accounts of informants. A total of 31 informants who have experienced Japanese-English cross-linguistic medical encounters were recruited in Australia and Japan for semi-structured in-depth interviews. A breakdown of informants is 15 English speakers and 16 Japanese speakers. In order to obtain a further insight into collected data, additional interviews were held with 4 Australian doctors who are familiar with using interpreters. This study was approved by the Australian National University Human Research Ethics Committee, and written consent to participate in this study was obtained from all participants. The interviews lasted up to over one hour. They were audio-recorded and subsequently transcribed by the author. Japanese transcriptions were translated into English by the author. An analysis of interview data found that patients value relationship in communication. Particularly, Japanese informants, who have an English-speaking spouse, value trust-based communication interventions by their spouse, regardless of the language proficiency of the spouse. In Australia, health care interpreters are required to abide by the national code of ethics for interpreters. The Code defines the role of an interpreter exclusively to be language rendition and enshrines the tenets of accuracy, confidentiality and professional role boundaries. However, the analysis found that an interpreter who strictly complies with the Code sometimes fails to render the real intentions of the patient and their doctor. Findings from the study suggest that an interpreter should not be detached from the context and should be more engaged in the needs of patients. Their needs are not always communicated by an interpreter when they simply follow a professional code of ethics. The concept of relationship-centred care should be incorporated in the professional practice of health care interpreters.
Abstract: Many issues about the relationship between auditors in
auditing practices with its stakeholders often heard. It appears in
perspectives of bringing out the variety of phenomena affecting from
the audit practice of greed and not appreciating from the
independency of the audit profession and professional code of ethics.
It becomes a logical consequence in practicing of capitalism in
accounting. The main purpose of this article would like to uncover
the existing auditing practices in Indonesia, especially in Java that
associated with a strong influence of Javanese culture with reluctant
/”shy", politely, "legowo (gratefully accepted)", "ngemong"
(friendly), "not mentholo" (lenient), "tepo seliro" (tolerance),
"ngajeni" (respectful), "acquiescent" and also reveals its relationships
with Non Javanese culture in facing the conflict of interest in
practical of auditing world. The method used by interpretive
approach that emphasizes the role of language, interpret and
understand and see social reality as something other than a label,
name or concept. Global practices in auditing of each country have
particular cultures that affect the standard set by those regulatory
standards results the adaptation of IAS. The majority of parties in
Indonesia is dominated by Javanese racial regulators, so Java culture
is embedded in every audit practices and those conditions in Java
leads auditors in having similar behaviour, sometimes interfere with
standard Java code of conduct must be executed by an auditor.
Auditors who live in Java have the characters of Javanese culture that
is hard to avoid in the audit practice. However, practically, the
auditors still are relevant in their profession.
Abstract: The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyzes transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011.
Abstract: This paper discusses a new model of Islamic code of
ethics for directors. Several corporate scandals and local (example
Transmile and Megan Media) and overseas corporate (example
Parmalat and Enron) collapses show that the current corporate
governance and regulatory reform are unable to prevent these events
from recurring. Arguably, the code of ethics for directors is under
research and the current code of ethics only concentrates on binding
the work of the employee of the organization as a whole, without
specifically putting direct attention to the directors, the group of
people responsible for the performance of the company. This study
used a semi-structured interview survey of well-known Islamic
scholars such as the Mufti to develop the model. It is expected that
the outcome of the research is a comprehensive model of code of
ethics based on the Islamic principles that can be applied and used by
the company to construct a code of ethics for their directors.
Abstract: This research project is developed in order to study
managerial styles of modern Thai executives. The thorough
understanding will lead to continuous improvement and efficient
performance of Thai business organizations. Regarding managerial
skills, Thai executives focus heavily upon human skills. Also, the
negotiator roles are most emphasis in their management. In addition,
Thai executives pay most attention to the fundamental management
principles including Harmony and Unity of Direction of the
organizations. Moreover, the management techniques, consisting of
Team work and Career Planning are of their main concern. Finally,
Thai executives wish to enhance their firms- image and employees-
morale through conducting the ethical and socially responsible
activities. The major tactic deployed to stimulate employees- ethical
behaviors and mindset is Code of Ethics development.
Abstract: The paper is intended to declare and apply ethics, i. e.
moral principles, rules in marketing environment. Ethical behavior of
selected pharmaceutical companies in the Slovak Republic is the
object of our research. The aim of our research is to determine
perception of ethical behavior of the pharmaceutical industry in
Slovakia by the medicine representatives in comparison with the
assessment of doctors and patients. The experimental sample
included 90 participants who were divided into three groups:
medicine representatives of the pharmaceutical companies (N=30),
doctors (N=30) and patients (N=30). The research method was a
Questionnaire of ethical behavior, created by us, that describes
individual areas included in the Code of ethics of the pharmaceutical
industry in Slovakia. The results showed influence of professional
status on ethical behavior perception, not gender. Higher perception
was indicated at patients rather than doctors and medicine
representatives.