Independent Profession Research Articles

Willingness to participate in group beneficial dementia research

With the fourth Act on the amendment of pharmaceutical legal and other regulations it became law in Germany from the beginning of 2017 that under certain conditions, pharmaceutical research will be allowed with persons incapable of giving consent, even if this research may only be beneficial to other sufferers of the same disease, i. e. group beneficial research. We conducted asemistructured, non-representative survey among psychiatric patients and their relatives. This survey was done for aperiod of 3 months until the end of September 2017 in the practice of M. H. with successively examined patients and their relatives. Patients incapable of giving consent related to dementia, depression and emergency cases, were excluded. Participants were asked about their attitudes related to evaluation of a)group beneficial research in principle, b)pharmaceutical withdrawal studies and c)research authorization. Sociodemographic and clinical variables were collected. This study included 85 persons and all of them gave their informed consent to participation. The mean age was 70years, 47% were male, 61% had auniversity degree and 46% an independent profession. Mild cognitive impairment was diagnosed in 26%. This survey revealed arelatively high basic approval of group beneficial dementia research as well as of pharmaceutical withdrawal studies. In addition, research authorization gained asubstantially positive evaluation. Only afew participants were informed about the new law in force since 2017. The present results were drawn from an explorative study with an unrepresentative sample and, therefore, have to be interpreted with caution. They show, however, that in the general population more information and awareness about group beneficial research with persons incapable of giving informed consent should be achieved. The relatively high rate of approval in this study may reveal awidespread feeling of social responsibility; however, reported objections of the participants should also be seriously considered.

ANTECEDENTES Y FORMACIÓN PROFESIONAL DEL OPTÓMETRA EN COLOMBIA

The arrival of the first optometrist to the country from American and European Schools with optical and refraction studies, dates from 1914. In 1933, the first decrees (449 and 1291), that regulate the profession in Colombia, are issued for the whole National territory. In 1952, is created the Colombian Graduated Optometrists Federation (Fedopto), which reunited the professionals with graduated studies in order to promote the academic activities and the defense of the profession. After that, in 1954, the decree-law 0825 from March 23th, modifies the other one, 1921, defending the profession's field of action. With this one, the Optometry became an autonomous and independent profession with social projection, defined as «... profession devoted to determination and measurement of the refraction, accommodation and mobility defects of the human vision. The trial, prescription and adaptation of the lens that correct these defects. The conditioning of the contact lens, ocular prothesis devices and the practice of orthoptic exercises, without using drugs, medicine or surgery».

Music and Medicine in Spain: History and New Developments of a Growing Discipline

The strong link between music and medicine has been documented in Spain since the 17th century, showing that the therapeutic effects of music have been known for centuries. The development of music therapy as a scientific, independent discipline on the Iberian Peninsula begins in the 1960s due to the pioneering work of Serafina Poch. Since then, the interest in music and medicine both by specialists and public has constantly increased. Nowadays, music therapy is taught in public universities and private institutions, and a growing number of health care and educational centers is implementing music therapy projects each year, producing also an increase in the research on the subject. A sore point, which we hope can be resolved soon, is that music therapy in Spain has not yet been recognized with an official title and as an independent profession, leading to fragmentation of the field and leaving the door open to professional intrusion. Keywords: music therapy, music medicine, Spain.

Kształcenie podyplomowe pielęgniarek i położnych

The paper discusses the subject of postgraduate education of nursing staff, since the profession of nurse and midwife is regulated, medical and independent profession. It requires life-long, continuous education and improvement. The aim of the paper was to present the system of post-graduate education of nurses and midwives, who adapt to the labour market in the country and abroad by improving competences. The paper discusses the forms of raising qualifications and draws attention to whether the interest in postgraduate education of the professional environment of nurses and midwives is increased over the years and whether the forms of professional development of nurses and midwives affect their social and professional status. According to the regulations currently in force, nurses and midwives can benefit from postgraduate education in four forms: a specialization course called a specialization, a qualification course, a specialist course and an additional training course.

ANALISIS BUDAYA HUKUM DAN DIMENSI HUKUM JAKSA DAN ADVOKAD

This article is about an analysis of cultural law in dimension for legal profession about the prosecutor and advocacy. The dimension of law in a prosecutor in accordance with applicable regulations. Indonesian Prosecutors Institution is Government Institution which is implementing the state power in the field of prosecutions and authorizes another based on undang-undang, it has the authorities in law enforcement and justice. Referring to Undang-undang number 16 on the year 2004 about the Indonesian prosecutors' institution, it is as one law enforcement agencies that are required to have a greater role in enforcing the rule of law, protection of general interest, upholding human rights, and eradicating corruption, collusion, and nepotism. Then, an Advocate is free, independent, and responsible profession in enforcing a law, so it should be guaranteed and protected by the state through Undang-undang by the implementation of maintaining the supremacy of justice. An Indonesian advocate must be able to aware of the need to give and legal aid for those who need it in non-discrimination without seeing the differences of religion, trust, tribes, political beliefs, and social position

The Significance of Assessing Money Laundering Risk as a Part of Auditing Operations

In addition to the ever attractive financial sector, the effect of globalisation on the development of money laundering and terrorist financing process has gradually been including the non-financial sector, namely, independent legal professions. The specific nature of the auditing profession, providing a full insight into financial operations and analysis of individual business entities' transactions, can result in a detection and prevention of money laundering, theft and other criminal activities. Auditor independence is the auditor's main tool when performing basic auditing tasks, controls and reporting on suspicious transactions in accordance with the adopted code of ethics. The risk-based approach is omnipresent in auditing even though auditors often focus on low-risk business entities. However, some business processes result in events and circumstances which increase the risk of fraud and errors. The risk of failure in detecting fraud is significantly greater than the risk of failure in detecting material misstatement that is objectively present in financial statements, due to the fact that fraud is deliberately misleading statement, while error is unintended failure, most commonly caused by negligence. Due to the implementation of international standards into a national framework, focusing on permanent training and control of the non-financial sector, the auditing profession has earned its role of “gatekeeper” in the anti-money laundering and counter-terrorist financing system.

Assessment of Consumer Perceptions in Ankara (Turkey) Toward Herbal Medicinal Products: A Survey Analysis in the Etimesgut District

Objective: In the current study, we analyzed a survey on herbal medicinal product (HMP) use among 250 Turkish participants to provide an insight into how consumers have been considering and using non-prescription herbal medicines. Methods: A cross-sectional survey of 250 consumers (56% males and 44% females) who had visited pharmacies in 2011 in Etimesgut (Ankara) was conducted. The findings were comparatively interpreted through statistical analysis using independent variables, including gender, age, educational status, profession, monthly income, and habitation with the participant answers. Results: The results indicated that the participants trusted a physician’s recommendation to use HMPs. However, only 8.8% of the participants have found the pharmacists to be sufficient in directing toward HMP use. Besides, they have preferred traditional herbalists and the pharmacies at an equal rate for purchasing herbal medicines. Conclusion: This is the first survey study performed by a pharmacy faculty in Turkey aiming to determine the aptitude of people toward HMPs. The necessity to consult the role of pharmacists in the rational use of HMPs has been highlighted through the survey results.

The government whistleblowers in generating audit quality (a survey on provincial audit boards in South, Central, and West Sulawesi, Indonesia)

PurposeThe aim of this paper is to investigate the mediation effect of whistleblower in relationship between auditor’s ethic, auditor’s commitment and auditor’s independence to audit quality – a survey on provincial audit boards in South, Central and West Sulawesi, Indonesia.Design/methodology/approachThe population in this research were auditors of audit board, amounting to 249 people, distributed in three provinces, namely, South Sulawesi, Central Sulawesi and West Sulawesi, using purposive sampling. The method used for analyzing the data in this research is structural equation modeling with auxiliary program analysis of moment structural version 20.FindingsThe main finding of this research is that the whistleblower is not the mediation variable of the relationship between auditor’s ethic, auditor’s commitment and auditor’s independence to audit quality. However, it does not mean that auditors will be whistleblowers who will disclose all cases into the public domain. Facts on the field are that Badan Pemeriksa Keuangan Republik (BPK) or The Audit Board of the Republic of Indonesia auditors do not become whistleblowers due to unsupportive atmosphere and less response from superiors. The results support the agency theory. This research supports the agency theory because of the fact in the field that BPK auditors are not committed to be whistleblowers. Meanwhile, there is positive effect of commitment to audit quality. This research supports stewardship theory and setting theory, as BPK auditors are already committed to the organization and demonstrate high levels of participation in the organization and stronger willingness to keep working and contribute to achievement of better audit. The BPK auditors maintain their independence in the inspection, but for them to be whistleblowers to reveal findings to the public is not allowed by their superiors. The research results support the agency theory.Research limitations/implicationsWhistleblower needs special attention in BPK, as it is proven that whistleblowing system has not been implemented, and support is needed from superiors and the agencies concerned if one of the auditors in carrying out their auditing tasks turn out to be a whistleblower due to their conscience. Although whistleblower is not regulated in Inspection Standard Statement, Regulation No. 01 of 2007 on Standards of State Audit (SKPN) of BPK, BPK should accommodate the application of the whistleblowing system, such as that adopted by institutions under the Ministry of Finance (Tax Office); hence, the existence of independent auditor profession regains public trust, something that has been dropped for all this time due to many cases involving independent auditors in business sector or the government sector. The government should provide a strong legal protection to ensure the protection to whistleblowers, as the existing legislation is still general in characteristics, as outlined in Law No. 13 of 2006 on Protection of Witnesses and Victims. Furthermore, the researchers should use qualitative research to study the behavior of the government auditors; why some areas receive Wajar Tanpa Pengecualian (WTP) or unqualified opinion predicate but are coupled by a tremendous increase in corruption; and whether BPK auditors have become whistleblowers in disclosing the actual facts.Practical implicationsWhistleblower need special attention in BPK as it is proven that whistleblowing system has not been implemented, and support is needed from superiors and the agencies concerned if one of the auditors in carrying out their auditing tasks turn out to be a whistleblower due to their conscience. Although whistleblower is not regulated in Inspection Standard Statement, Regulation No. 01 of 2007 on Standards of State Audit (SKPN) of BPK, BPK should accommodate the application of the whistleblowing system, such as that adopted by institutions under the Ministry of Finance (Tax Office), hence the existence of independent auditor profession regain public trust, something that has been dropped for all this time due to many cases involving independent auditors in business sector or the government sector. The government should provide a strong legal protection to ensure the protection to whistleblowers, as the existing legislation is still general in characteristics, as outlined in Law No. 13 of 2006 on Protection of Witnesses and Victims. Furthermore, the researchers should use qualitative research to study the behavior of the government auditors; why some areas receive WTP predicate but are coupled by a tremendous increase in corruption; and whether BPK auditors have become whistleblowers in disclosing the actual facts.Social implicationsThe government needs to provide a strong legal framework to ensure the protection of whistleblowers, because the existing legislation is still general as outlined in the Act – Act No. 13 of 2006 on the Protection of Witnesses and Victims.Originality/valueThe originality of this research is using the government whistleblower as the mediation variable in relationship between auditor’s ethics, auditor’s commitment and auditor’s independence on audit quality, with the object being auditor in South Sulawesi, Central Sulawesi and West Sulawesi, Indonesia.

Inovação nas normas internacionais do novo relatório do auditor independente

Historically, the independent audit profession faces a relevant challenge relating to the close of the users’ expectation gap of its report on the financial statements of companies. Throughout the years, studies of this matter were made to identify main causes. As a result, a new standard on the independent auditors’ report was internationally approved, which is applicable for financial statements of listed companies for the year ended on or after December 15, 2016 (for Brazilian listed entities, December 31st, as locally regulated). Among the main changes innovating the new independent audit report aiming to close the users’ expectation gap are: the reorganization of the paragraphs of the auditor report to reflect the importance of the subjects; the confirmation by the auditor of his independence in relation to the company he is auditing; material uncertainty related to the entity´s ability to continue operating (going concern concept) described in a specific section; the inclusion of a new paragraph for listed; companies detailing key audit matters (KAM) found during the audit (disclosure is optional for other companies); new section on other information that accompany the financial statements (for example management report) and the results of the audit procedures applied to it; the evaluation of management of its responsibility relating to the capacity of the company to continue in operation (going concern concept); a more comprehensive description of auditor’s responsibilities, including with respect to going concern. These changes compose the reply of the audit profession to close the user´s expectation gap in relation to the new auditor report. The one relating to the inclusion of the new paragraph detailing key audit matters identified during the audit process is key to respond to the users of the audit report and give them additional information for his sensitivity market investment analysis and decision making process.

Inovação nas normas internacionais do novo relatório do auditor independente

Historically, the independent audit profession faces a relevant challenge relating to the close of the users’ expectation gap of its report on the financial statements of companies. Throughout the years, studies of this matter were made to identify main causes. As a result, a new standard on the independent auditors’ report was internationally approved, which is applicable for financial statements of listed companies for the year ended on or after December 15, 2016 (for Brazilian listed entities, December 31st, as locally regulated). Among the main changes innovating the new independent audit report aiming to close the users’ expectation gap are: the reorganization of the paragraphs of the auditor report to reflect the importance of the subjects; the confirmation by the auditor of his independence in relation to the company he is auditing; material uncertainty related to the entity´s ability to continue operating (going concern concept) described in a specific section; the inclusion of a new paragraph for listed; companies detailing key audit matters (KAM) found during the audit (disclosure is optional for other companies); new section on other information that accompany the financial statements (for example management report) and the results of the audit procedures applied to it; the evaluation of management of its responsibility relating to the capacity of the company to continue in operation (going concern concept); a more comprehensive description of auditor’s responsibilities, including with respect to going concern. These changes compose the reply of the audit profession to close the user´s expectation gap in relation to the new auditor report. The one relating to the inclusion of the new paragraph detailing key audit matters identified during the audit process is key to respond to the users of the audit report and give them additional information for his sensitivity market investment analysis and decision making process.

Death Squads or 'Directions Over Lunch': A Comparative Review of the Independence of the Bar

Periodic crises around the conduct of lawyers provoke moves in the direction of constituting the organized legal profession as a regulated industry, much like any other. Such proposals, whether for regulation through Legal Services Commissions or other structures, abruptly confront the historically embedded constitutional notion that liberty itself rests on the independence of the bar. This paper engages in a comparative review of the notion of an independent legal profession. Its particular focus is on widely agreed international standards and on the experience of Commonwealth countries and especially Australia, Canada, and the United Kingdom. The paper draws on literatures from around the world including Hong Kong, Uganda, Liberia, Zimbabwe, India, Thailand and Sri Lanka.

Стратегирование — новая область профессиональных знаний

The article proves the necessity of singling out the strategy as an independent field of economic knowledge in the professional sphere of activity. In Russia, there is practically no fullfledged perception of the “strategist” profession, although in the world’s leading universities, the approach to strategy as an independent profession that can be learned is widely implemented. In modern Russian realities, economic agents of all levels present strategic documents in one form or another, but they are developed, as a rule, by people who do not have special knowledge and skills of theory and practice of strategic planning. Created in 2007 in the Moscow School of Economics, Moscow State University. M.V. Lomonosov Department of Financial Strategy is the only one in Russia that prepare such a professionals. For 10 years the department has been carrying out comprehensive training of specialists in the field of theory of strategy and practice of strategic planning, according to the methodology of Professor V.L. Quint. The essence of this methodology and the development processes of this specialty in Russia

The gender binary in nursing.

The gender binary in nursing.

Psychooncology in Poland.

Psycho-oncology is an interdisciplinary field of medicine that deals with the psychological aspects of cancer. Psycho-oncology is a sub-discipline of clinical oncology, psychiatry, clinical psychology and health psychology. It was formally established in 1975. In Poland, the Polish Psycho-Oncology Association deals with the issues of psycho-oncology since 1992. Despite the dynamic development of psycho-oncology, in Poland psychological help for people with cancer covered under the health insurance is not sufficient. The main tasks facing the Polish psycho-oncology is: to define psycho-oncologist profession and to make it administratively independent profession, to identify psycho-oncological benefits under the health insurance and to determine standards of psycho-oncological care in the National Program of Cancer Prevention.

Impact of Independent Pharmacist Prescribing on the Future of Pharmacy

Pharmaceutical care as a philosophy is neither universal nor sustainable. Pharmacist prescribing will be the most unifying and transformative innovation in pharmacy practice, globally. Scope expansion supported by prescribing rights for pharmacists will impact pharmacy and other professions: community pharmacy will evolve into an independent profession; and pharmacy and medicine will merge. Important decisions in pharmacy education and practice policy must be made in view of these future changes.
 Conflict of Interest
 "We declare no conflicts of interest or financial interests that the authors or members of their immediate families have in any product or service discussed in the manuscript, including grants (pending or received), employment, gifts, stock holdings or options, honoraria, consultancies, expert testimony, patents and royalties".
 
 Type: Commentary

The emergence of contemporary criminology: an oral history of its development as an independent profession

Criminology, as an independent academic pursuit, has maturated to the point where it is now interested in exploring its genealogy. Larger soio-political developments evidenced a pattern of influence in terms of promoting ideas and building the field’s infrastructure. The field’s growth from its early professionalization is documented here through an analysis of oral histories offered by seventeen influential scholars. Respondents explained their respective journeys to the field via three avenues: biographical, intellectual, and through the graduate school experience. Four scholars spoke to the emotive elements that attracted them to the field. The remainder sought answers to nagging questions on either empirical or theoretical matters. Lastly, the semi-structured interviews elicited accounts of their respective graduate school curricula and the role of mentoring. The essential lesson to be drawn from the collective experience is that the graduate school experience should include exposure to the broader liberal tradition and on the history of the field.

Beginnings of University Dental Education in Croatia: A Short Historical Review

Improvement of biomedical sciences resulted with recognition of dental medicine as an independent profession, and establishment of dental schools in Europe and America.

Values of journalists in Russia: following historical evolution and modern empirical data

This article investigates professional values shaped in the Russian journalistic community. The main attention in this regard is paid to the historical development of these values and their transformation nowadays, in the years of modern political transformation of Russia. The comparative analysis of different historical periods in the history of Russia helps to highlight how journalistic values changed. In order to be provable, the authors envisage the results of their empirical survey, conducted in two Russian cities: St. Petersburg and Ekaterinburg. The former relates to metropolitan cities, whereas the latter can be attributed to provincial cities, and this defines the difference in journalistic values. The survey was carried out within the international research project ‘Media Systems in Flux: The Challenge of the BRICS countries” supported by the Academy of Finland for 2012-2016. The authors discuss the outlines of journalism as a social actor and independent profession given the context of modern media transformation and new information trends which became noticeable following the appearance of online and digital journalisms emerging as one of the most pivotal tendencies (Deuze, 2003; Deuze, Blank, Speers, 2010). These processes are especially intensive in big cities, an audience of which, to the very much extent, relies on new social media as trustworthy sources of political, economic and cultural information.

Debate: Worker (mis)classification

‘Employee’, ‘self-employed’, ‘quasi-employee’, ‘hybrid circumstances’, ‘atypical worker’, ‘flexible worker’, ‘contractor’, ‘temporary worker’, ‘homeworker’, ‘agency worker’, ‘independent profession...

A descriptive analysis of midwifery education, regulation and association in 73 countries: the baseline for a post-2015 pathway.

BackgroundEducation, regulation and association (ERA) are the supporting pillars of an enabling environment for midwives to provide quality care. This study explores these three pillars in the 73 low- and middle-income countries who participated in the State of the World’s Midwifery (SoWMy) 2014 report. It also examines the progress made since the previous report in 2011.MethodsA self-completion questionnaire collected quantitative and qualitative data on ERA characteristics and organisation in the 73 countries. The countries were grouped according to World Health Organization (WHO) regions. A descriptive analysis was conducted.ResultsIn 82% of the participating countries, the minimum education level requirement to start midwifery training was grade 12 or above. The average length of training was higher for direct-entry programmes at 3.1 years than for post-nursing/healthcare provider programmes at 1.9 years. The median number of supervised births that must be conducted before graduation was 33 (range 0 to 240). Fewer than half of the countries had legislation recognising midwifery as an independent profession. This legislation was particularly lacking in the Western Pacific and South-East Asia regions. In most (90%) of the participating countries, governments were reported to have a regulatory role, but some reported challenges to the role being performed effectively. Professional associations were widely available to midwives in all regions although not all were exclusive to midwives.ConclusionsCompared with the 2011 SoWMy report, there is evidence of increasing effort in low- and middle-income countries to improve midwifery education, to strengthen the profession and to follow international ERA standards and guidelines. However, not all elements are being implemented equally; some variability persists between and within regions. The education pillar showed more systematic improvement in the type of programme and length of training. The reinforcement of regulation through the development of legislation for midwifery, a recognised definition and the strengthening of midwives’ associations would benefit the development of other ERA elements and the profession generally.