Babel. Revue internationale de la traduction / International Journal of Translation / Revista Internacional de Traducción

Here Comes the Sun: Medical Professionalism and the Implications of the Sunshine Act for Gastroenterology Practice

Interpersonal Social Work Skills for Community Practice

Advanced Technology and Confidentiality in Hand Surgery

ANCI Competencies: An Investigation of Uniqueness and Importance

Elements of Ethical Billing for Nutrition Professionals

Translation Environment Tools (TEnTs) became popular in the early 1990s as a partial solution for coping with ever-increasing translation demands and the decreasing number of translators available. TEnTs allow the creation of repositories of legacy translations (translation memories) and terminology (integrated termbases) used to identify repetition in new source texts and provide alternate translations, thereby reducing the need to translate the same information twice. While awareness of the important role of terminology in translation and documentation management has been on the rise, little research is available on best practices for building and using integrated termbases. The present research is a first step toward filling this gap and provides a set of guidelines on how best to optimize the design and use of integrated termbases. Based on existing translation technology and terminology management literature, as well as our own experience, we propose that traditional terminology and terminography principles designed for stand-alone termbases should be adapted when an integrated termbase is created in order to take into account its unique characteristics: active term recognition, d one-click insertion of equivalents into the target text and document pretranslation. The proposed modifications to traditional principles cover a wide range of issues, including using record structures with fewer fields, adopting the TBX-Basic’s record structure, classifying records by project or client, creating records based on equivalent pairs rather concepts in cases where synonyms exist, recording non-term units and multiple forms of a unit, and using translated documents as sources. The overarching hypothesis and its associated concrete strategies were evaluated first against a survey of current practices in terminology management within TEnTs and later through a second survey that tested user acceptance of the strategies. The result is a set of guidelines that describe best practices relating to design, content selection and information recording within integrated termbases that will be used for translation purposes. These guidelines will serve as a point of reference for new users of TEnTs, as an academic resource for translation technology educators, as a map of challenges in terminology management within TEnTs that translation software developers seek to resolve and, finally, as a springboard for further research on the optimization of integrated termbases for translation.

We explore how a recent major change to the International Ethics Standards Board for Accountants (IESBA) Code of Ethics has redefined professional responsibility of professional accountants throughout the globe. Already adopted by the International Federation of Accountants (IFAC) in 2017, a new revision to the Code entitled NOCLAR is currently being rolled out to its approximately 134-member countries’ Code of Ethics. NOCLAR, an acronym for non-compliance with laws and regulations, identifies the actions to be taken by professional accountants when they suspect fraud or a breach of a law by a client or an employer, thereby allowing them to breach the principle of confidentiality (IESBA, 2012). While the previous Code of Ethics was confusing regarding professional accountants’ responsibilities to act when faced with fraud or illegal acts, the NOCLAR standard explicitly requires professional accountants to discuss suspicions with their employers and/or clients and then grants professional accountants the privilege to report fraud to an external authority if they determine that it has not been appropriately resolved. Furthermore, the NOCLAR standard differentiates the actions to be taken by professional accountants when faced with non-compliance with laws and regulations, based upon their role with the firm. In this chapter, we discuss the original Code of Ethics and the challenges associated with the original Code particularly with respect to the principle of confidentiality for those encountering fraud and illegal acts. Next, we present and discuss the NOCLAR change to the Code of Ethics through a Hohfeldian (1919) legal analysis. Finally, we present the implications of this change for and challenges still to be faced by the accounting profession after the adoption of the NOCLAR standard.

A Universal Code of Ethics for Professional Accountants: Religious Restrictions

Protecting Confidentiality in the Digital Ecosystem of Humanitarian Aid

The article is concerned with the results of the comparative study of Russian and British encyclopaedias of the 19th century. The aim of the study is to reveal the peculiarities of the historical development of Russian and British encyclopaedias in relation to each other and to specify the features of similarities and differences in the structure of encyclopaedic articles in these editions. If the main task for the Russian encyclopaedia of that period was to create a predominantly national edition, the British encyclopaedists were primarily concerned with providing the reader with information on current events, the latest achievements of science and technology in the world. It was found that at the beginning of this century British encyclopaedias developed more actively than Russian encyclopaedias and that the development of British encyclopaedias, unlike the Russian ones, was significantly influenced by the commercialisation of book publishing and serious competition between publishers. In general, more encyclopaedias were published in Britain (especially in the first quarter of the century) than in Russia, and at the same time, unlike Russia, not only alphabetical but also systematic (thematic) encyclopaedias were published in Britain. The comparison of encyclopaedic articles in Russian and British editions showed that the encyclopaedias of both countries used similar types of articles (review article, reference article, explanatory article, crossreference article), and the indication/non-indication of the authorship of the article is not nationally conditioned. Unlike British encyclopaedias, Russian encyclopaedias usually indicate that the material, or part of it, is translated or borrowed. A comparison of the articles in Brockhaus and Efron Encyclopaedic Dictionary and the ninth edition of the Encyclopaedia Britannica shows that by the end of the century had been developed a model of a personalia-article that was used by both Russian and British editors: the headword is an individual or group anthroponym, the choice of which is nationally specific; the information is presented in a referential way; the article oft en has an evaluative modality. The headwords of the articles on mythonyms, which are somewhat fewer in the Encyclopaedia Britannica than in the Brockhaus and Efron Encyclopaedic Dictionary, represent in both encyclopaedias the names of several spheres of onomastic space. The similarity of Russian and British encyclopaedias of the 19th century is due to the fact that their Russian and British compilers followed the already established rules of selection and compilation of encyclopaedic articles. The differences found can be explained by the cultural and national traditions of Russia and Great Britain.

Conscientious objection in pharmacist codes of ethics: An international comparison through document analysis.

Based on the authors' shared interest in the interprofessional challenges surrounding health information management, this study explores the degree to which librarians, informatics professionals, and core health professionals in medicine, nursing, and public health share common ethical behavior norms grounded in moral principles. Using the "Principlism" framework from a widely cited textbook of biomedical ethics, the authors analyze the statements in the ethical codes for associations of librarians (Medical Library Association [MLA], American Library Association, and Special Libraries Association), informatics professionals (American Medical Informatics Association [AMIA] and American Health Information Management Association), and core health professionals (American Medical Association, American Nurses Association, and American Public Health Association). This analysis focuses on whether and how the statements in these eight codes specify core moral norms (Autonomy, Beneficence, Non-Maleficence, and Justice), core behavioral norms (Veracity, Privacy, Confidentiality, and Fidelity), and other norms that are empirically derived from the code statements. These eight ethical codes share a large number of common behavioral norms based most frequently on the principle of Beneficence, then on Autonomy and Justice, but rarely on Non-Maleficence. The MLA and AMIA codes share the largest number of common behavioral norms, and these two associations also share many norms with the other six associations. The shared core of behavioral norms among these professions, all grounded in core moral principles, point to many opportunities for building effective interprofessional communication and collaboration regarding the development, management, and use of health information resources and technologies.

Codes of ethics are a set of rules and parameters that establish the behavior of individuals in a particular social group. The society has trusted in the conduct of professional accountants under the commitment to fully implement the principles of the code of ethics of their profession in the public interest and in a high quality work. IFAC (International Federation of Accountants) is an organization representing worldwide professional accountants and proposes to standardize the international code of ethics and international conduct to guide the quality of professional practice. In Colombia, the Central Board of Accountants normalizes the code of ethics of professional accountant in the Law 43 of 1990. The process of convergence to international accounting standards (Law 1314, 2009) proposes the adoption of accounting standards IAS and IFRS and auditing standards ISAs. In the internationalization of accounting it is cleared that the standards of the code of ethics and conduct of the IFAC as a global standard for presentation of financial information were taken into account. A comparative is shown between the rules to deduce potential advantages and disadvantages in application.

Code of ethics has become a significant concept as regards to the business world. That is why occupational organizations have developed their own codes of ethics over time. In this study, primarily the compatibility classification of the accounting code of ethics belonging to the IFAC (The International Federation of Accountants) is carried out on the basis of the action plans assessing the levels of usage by the 175 IFAC national accounting organizations. It is determined as a result of the classification that 60,6% of the member organizations are applying the IFAC code in general, the rest 39,4% on the other hand, is not applying the code at all. With this classification, the hypothesis propounding that “The national accounting organizations in highly corrupt countries would be less likely to adopt the IFAC ethic code than those in very clean countries,” is tested using the “Corruption Perception Index-CPI” data. It is determined that the findings support this relevant hypothesis.

Strategic management of technology is a necessity for wealth creation in society, but also in corporations as members of that society. Emergence of new economical order enabled by global competition and proliferation of information involves increasingly rapid changes in technologies which causes major competitive challenges to enterprises to manage their technological capabilities. In the absence of commonly agreed management of technology frameworks this study discovers perceptions and current state of management of technology in high-tech SMEs. Theoretical background of this study is based on a conceptual framework of strategic management of technology originating from large enterprise practices. The elements are classified with respect to structures, objectives and company internal and external impacts. Conceptually entire field is perceived to be complex and there is contingency and immaturity in practices deployment in SMEs. As a conclusion it is suggested that SMEs should consciously develop management of technology practices, and the presented structures elements of strategic management of technology framework would provide a frame of reference when constructing the practices in enterprises. It is also proposed that strategic management of technology should be evolved as a distinguishing functional and managerial domain that enhances the management paradigm of multifunctional strategic orientation in enterprises.