Profession Of Public Trust Research Articles

Turning to religion as a mediator of the relationship between hopelessness and job satisfaction during the COVID-19 pandemic among individuals representing the uniformed services or working in professions of public trust in Poland.

During the COVID-19 pandemic individuals performing uniformed service or working in a profession of public trust were particularly exposed to chronic stress. The exposure to stress contributes to a decrease in quality of life across various domains, including professional performance. The perceived mental difficulties can lead to a feeling of hopelessness which, in turn can generate a decrease in job satisfaction. Religiosity is a factor which, in stress-inducing conditions, not only stops the spiral of perceived resource losses but also triggers gains in the resources possessed. The aim of the study was to assess the preference for positive religious coping strategies, namely turning to religion as a mediator for the relationship between perceived hopelessness and job satisfaction in the individuals declaring religiosity during the COVID-19 pandemic. The analysis has been performed based on the Conservation of Resources theory (COR). The study encompassed 238 individuals representing the uniformed services or working in professions of public trust in Poland. The Inventory for Measuring Coping with Stress (MINI-COPE) and the Beck Hopelessness Scale (BHS) were used in the research. The mediating role of turning to religion in relationship between perceived hopelessness and job satisfaction was confirmed only in the group of women. The relationship found in this group indicates that perceived hopelessness is alleviated by turning to religion, which simultaneously leads to an increase in job satisfaction. The obtained results prove that counselling should be standard practice after potentially traumatic events in the workplace; moreover, emotional and/or instrumental support should be offered along with spiritual one.

THE LEGAL PROTECTION OF THE JOURNALIST PROFESSIONAL PRIVILEGE IN THE POLISH LEGAL ORDER SELECTED ISSUES

In todays world, the social media play an important role in shaping reality. In democratic societies, they also act as a kind of controller of public life. The journalists primary task is to serve society and the state. Journalists have a special duty to act in accordance with professional ethics and the rules of social interaction, in line with the rules prescribed by law.In the performance of their profession, journalists enjoy legal protection designed to ensure that citizens may exercise their constitutional right of access to information and public criticism.However, the right to freedom of expression, including freedom to hold opinions and to receive and impart information and ideas without interference by public authority in accordancewith European standards, is not absolute in nature. An important factor contributing to the freedom of expression and independence of the press, which makes journalism to be perceived as a profession of public trust by the society, is the legal protection of the journalist professional privilege. This article attempts to present the current views of the doctrine and jurisprudence on the adopted principles of protection of the journalist privilege in the Polish legal order, with a particular emphasis put on inadmissibility in evidence arising from the legal standards defined in Article 180 of the Code of Criminal Procedure.

The Effect of Time Budget Pressure And Audit Risk On Au-dit Quality With Auditor's Ethics as A Moderating Variable

Relevant and reliable financial statements are information characteristics that are important for stakeholders in making decisions. The public accounting profession is a profession of public trust. In order to support his professionalism as a public accountant, in carrying out his audit duties, the auditor should be guided by the Professional Standards of Public Accountants (SPAP) set by the Indonesian Institute of Accountants (IAI). The motivation of researchers to conduct this research is because audit quality is currently very important for companies and shareholders. After all, many of the audits carried out by Public Accounting Firms do not carry out audit procedures and do not carry out the auditor's ethics that should be in conducting audits so that users of financial statements do not trust them. This study uses quantitative data with survey research. The results show that Time Budget Pressure has an effect on Audit Quality with Auditor Ethics as a moderating variable, while Audit Risk has no effect on audit quality with Auditor Ethics as a moderating variable.

Tajemnica zawodowa radcy prawnego (i adwokata) a wykorzystywanie w pracy profesjonalnego pełnomocnika komunikatorów internetowych

Professional secrecy of an attorney-at-law (and an attorney) and the use of instant messaging applications in the work of a professional lawyer Practicing as an attorney-at-law (or an attorney) as a profession of public trust is associated with higher standards regarding professional deontological codes. The ratio legis of such a regulation is related to the fact of providing services of the highest possible quality and fulfilling the constitutional role related to the legal protection of citizens. In order to ensure the possibility of effective practice of the profession, the legislator provided for the institution of professional secrecy. It obliges not only state authorities not to interfere with the knowledge made available by individuals to their lawyers but also obliges attorneys-at-law (and attorneys) themselves to take all measures to protect this secrecy. Instant messaging is one of the most convenient forms of communication between a lawyer and a client. However, there are doubts about the confidentiality of the messages (and other data) sent. This article answers the question regarding the disciplinary liability of a professional attorney for the use of instant messaging to transmit information covered by professional secrecy. The author analyzed data transfer security on the basis of the two most popular messengers in Poland: Messenger and WhatsApp.

The Effect of Auditors’ Accountability, Independence, and Experience on Audit Service Quality (Survey on Public Accounting Firms in DKI Jakarta in 2022)

The public accounting profession has an important role in auditing financial statements in an organization and is a profession of public trust. Public accountants, tasked with assessing and verifying the financial statements issued by the company's management, and ultimately provide their opinion on the financial statements they have audited. This study examines the effect of accountability, independence, and auditors' experience on the quality of audit services and the impacts on clients' satisfaction at Public Accounting Firms in DKI Jakarta in 2022. The population of this study was 221 Public Accounting Firms in Jakarta, and the samples were 90 auditors. The data were obtained by using a questionnaire. This study used Structural Equation Modeling (SEM) as the data analysis with PLS as the test tool. The results showed that accountability, independence, and auditors' experience had a significant positive effect on audit quality.

Źródła norm etycznych dotyczących nauczycieli akademickich

The main theme of the article is the sources of ethical norms relating to the profession of academic teaching. The first part of the article characterizes the concept of ethics and professional ethics. Then the problem of codification of ethical norms was addressed, presenting the arguments of both opponents and supporters of their formalization. In the last part, the sources of ethical norms for academic teachers are presented and analyzed, and the values and ethical principles contained in them are described. The momentous role of the academic teaching profession, the essence of which is not only the transmission of knowledge, but also the conduct of scientific research, was pointed out. The conclusion was drawn that an academic teacher, being a profession of public trust, should be guided by ethical values, which were indicated in many sources, both legal and non-legal. In addition, with regard to the Code of Ethics for Research Workers and codes of ethics for academic teachers, created by particular universities, a position was taken on the problem of creating deontological codes.

Aksjologia w zawodzie komornika sądowego

Axiology in the profession of a judicial enforcement officer The aim of the study is to analyse the regulations contained in the Act of Parliament on judicial enforcement officers along with the provisions of the Code of Ethics of Judicial Enforcement Officers in terms of axiology elements. Moreover, the aim of the publication is to pose a question for the purpose of judicial enforcement officer’s duties, understood as a profession of public trust, formulated precisely through the prism of axiology. The raised issues are therefore not only innovative, but also showing a different perspective that characterizes the particular legal profession.

A pharmacist as a profession of public trust – comments in the normative context of professional misconduct and supervision by a professional self-government

A pharmacist as a profession of public trust – comments in the normative context of professional misconduct and supervision by a professional self-government

Tax advisor as a profession of public trust

Tax advisor as a profession of public trust

Ethical and economic implications for an accounting office that offers bundled services with a bank account

Purpose: The profession of accountant as a profession of public trust is related to observing ethical and legal standards. In the course of his work, an accountant who offers his services on the market should consider the interests of the stakeholders of signed contracts, and due to the nature of his business, he should constantly improve his professional qualifications and guarantee independence. The aim of the article is to examine the ethical and economic effects of cooperation between an accounting office and a bank that bundles accounting services with a current account. Methodology/approach: The analysis focuses on the cooperation agreement between the accounting office and the bank as part of the current account services offered by the bank that come bundled with accounting. For the analysis, the following research methods were used: analysis of the scientific literature in the field of accounting and economics, case study considered in the context of Freeman, and methods of deduction and synthesis. Findings: Based on the analyzed agreement, a significant inequality was found between the benefits and obligations of individual signatories. Attention is also paid to the implica-tions of signing an agreement of this type for other market participants. Originality/value: The article is part of a scientific and practical discussion on the ethical and economic risks associated with signing a cooperation agreement between an account-ing office and a financial market institution in the form proposed by the bank. Keywords: outsourcing, stakeholder theory, ethics in accounting, bookkeeping services, accounting offices

Przestrzeganie zasad etyki w rachunkowości jako przejaw społecznej odpowiedzialności

Compliance with the principles of ethics in accounting as a manifestation of social responsibility A manifestation of the social role of accounting is the appropriate quality of financial and non-financial statements ensuring their truthfulness and reliability. This is guaranteed by the norms and principles shaping the organization of accounting in a business unit, but above all by the persons responsible for its keeping. Accountant is recognized as a profession of public trust. The person carrying it out should have the appropriate knowledge and practical skills. It is also very important in this profession to respect the law and comply with ethical standards. The aim of the article is to show the importance of ethics in the accountant profession in the context of the social role of accounting.

Essence of Self-governance Illustrated with an Example of the Professional Self-government Body of Legal Counsels (in Poland)

The subject of the article covers the issues concerning the concept of self-government and the constitutionally differentiated types thereof, which realise the principle of decentralisation of public power. The systemic principles of the functioning of the democratic state are defined by the operation of self-governments, including the professional self-government bodies which associate the people who perform the public trust professions. Therefore, it plays a key role both in forming the political system of the state and, consequently, in performing public tasks. The aim of the article is to show the basic features of self-governance which form this concept. It in turn allows to define the essence of self-governance, however, not only abstractly but on a given example – the professional self-government of legal counsels in Poland. The basic thesis of the article is the statement that the self-governance is the best form of exercising power in the democratic systems, which enables the proper performance of the public tasks of major importance. It concerns both the territorial self-governments and professional self-governments, but also, first and foremost, the ones that associate the people who perform the professions of public trust, and the legal counsel is one of such professions.

Proceedings Before the Supreme Pharmaceutical Court Concerning Infringement of the Rules of Professional Ethics of a Pharmacist

Members of the pharmacists’ self-government can be held liable before pharmaceutical courts for conduct breaching the rules of professional ethics and deontology, and infringing legal regulations concerning the practice of the pharmacist’s profession. Thus, the basis of professional responsibility of pharmacists is generally similar to the rules of professional liability of doctors, nurses, and midwives. Nevertheless, certain significant differences can be noticed in the course of the proceedings. Such a difference occurs in the proceedings before the Supreme Pharmaceutical Court. The professional group of pharmacists cannot be indifferent to punishable acts because this would imply tacit consent to breach of legal provisions regulating the professional practice and the rules of professional ethics and deontology set forth in the Code of Ethics of the Polish Pharmacist. Therefore, it is crucial that pharmacists, who practise a profession of public trust, should take care of the appropriate status of their occupation in order to conduct properly their mission of serving the society.

Aspekty tajemnicy zawodowej tłumacza przysięgłego

The paper aims to present the opinion of professional secrets of a sworn translator. These issues are rarely found in your list of issues in the legal literature. At the beginning, the institution of a sworn translator is outlined. Next, the article’s merits, i.e. the analysis of the features of the translator’s professional secrets, will be discussed. Another aspect in this work will be released from the professional secrets of the translator and presented in the law to those that the Ombudsman referred to. The final paragraph will deal with sanctions for breach of professional secrets. The purpose of the performance is to show the specifications and profession of a sworn translator and his social significance. Professional secrecy is an important element in the qualification of this profession as a profession of public trust.

Nadzór sądów i Ministra Sprawiedliwości nad postępowaniem dyscyplinarnym wobec radców prawnych

Przedmiotem niniejszej pracy jest analiza oraz ocena modelu nadzoru sądów powszechnych i Ministra Sprawiedliwości nad postępowaniem dyscyplinarnym wobec radców prawnych. Artykuł ten wynika ze szczególnego zainteresowania autora tematyką postępowania dyscyplinarnego jako postępowania pozasądowego, prowadzonego przez organy samorządu zawodowego. Istotą jest ukazanie złożoności metody nadzoru sądów powszechnych i Ministra Sprawiedliwości nad postępowaniem dyscyplinarnym wobec radców prawnych. Autor stara się szczególnie wskazać na autonomiczność sądownictwa dyscyplinarnego radców prawnych jako zawodu zaufania publicznego, któremu Konstytucja RP zagwarantowała możliwość tworzenia samorządów zawodowych. Zamiarem jest też przybliżenie czytelnikom orzecznictwa Sądu Najwyższego oraz Trybunału Konstytucyjnego, omawiającego kwestię i zakres nadzoru sądów powszechnych i Ministra Sprawiedliwości nad postępowaniem dyscyplinarnym wobec radców prawnych.

O istocie zawodu radcy prawnego

Przedmiotem artykułu są rozważania poświęcone szczególnym cechom, jakie powinien mieć profesjonalny pełnomocnik prawny. Istnienie zawodu radcy prawnego jako zawodu zaufania publicznego oraz ukształtowane w toku jego wykonywania ideały i obowiązki etyczne są jedną z gwarancji realizowania zawartej w Konstytucji RP zasady demokratycznego państwa prawnego. Radcy prawni współuczestniczą w procesie rozstrzygania o realizacji interesu publicznego oraz zabezpieczeniu praw podmiotowych obywateli, przedsiębiorców i innych jednostek organizacyjnych. Istotą funkcjonowania tych samorządów staje się więc działanie na rzecz dobra wspólnego w zakresie, w jakim może ona wspierać, a przede wszystkim uzupełniać wykonywanie zadań przez organy władzy publicznej. Każdego radcę prawnego powinna cechować niezależność. Wyznacznikami niezależności staje się profesjonalizm, godność wykonywania zawodu, nieskazitelność charakteru oraz odwaga w wykonywaniu czynności zawodowych.

Protection Guarantee of Public Health in the Functioning of the Pharmaceutical Market based in the Theory of State Interference in the Economy

Purpose: The aim of this article is to analyse legal solutions determining the principles of undertaking and performing pharmacy activities in Poland, with particular emphasis on the importance of these solutions to guarantee the public health protection in terms of theory of state interference in the economy. Design/Methodology/Approach: The article uses the method of analysis of legal regulation and the descriptive method. Findings: The object of pharmacy’s activities is the provision of pharmaceutical services that remain in the domain of practising the profession of pharmacist as a profession of public trust. The provisions of Polish Pharmaceutical Law, shaping the principles of rationing pharmaceutical activities in Poland, and thus determining the subjective structure of the pharmacy market, have undergone a particular change, which entered into force on June 25, 2017, giving rise to polarization of participants in the pharmacy market for entrepreneurs. Practical Implications: Considering the existing differentiation of the pharmaceutical activities model, it is necessary to assess the legal conditions of the public health protection guarantee in the field of the entrepreneur's social interest. This assessment should concern both running a pharmacy by a non-pharmacist and an entrepreneur with the right to practice as a pharmacist. Recognizing the close correlation between the economic objective and the public objective of the pharmacy activities, the question should also be asked about the significant changes in Pharmaceutical Law aimed at strengthening the pharmacist's position as an important participant in the market of pharmacy services. Originality/Value: The implementation of the public health care facility function by the generally accessible pharmacy is in line with the context of public health protection guarantee in the field of the functioning of the pharmacy market, both in terms of the principles of undertaking pharmacy operations as well as legal solutions that determine the pharmacy management model.

ACCESS TO PRACTICE AS A LAWYER BASED ON DATA FROM THE DISTRICT BAR COUNCIL IN OPOLE

Lawyer is a legal profession of public trust who has been appointed to provide legal assistance, shape and apply the law, as well as to cooperate in the field of protection of civil rights and freedoms. This is one of the professions that focus on serving personal human needs and is additionally associated with receiving information about personal life. Therefore, the profession of lawyer must be organized in such a way that it can justify public conviction regarding the proper use of information about the individual that is needed in the course of services rendered (Wyrok TK, 7 maja 2002).

PENGARUH FEE AUDIT, KOMPETENSI AUDITOR, ETIKA AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK WILAYAH BALI

Audit quality is very important in order to maintain the trust of clients and those who use audit reports. The profession of public accounting is a profession of public trust. From the profession of public accounting, the public expects a free and impartial assessment of the information presented by company management in financial statements where the public accounting profession is responsible for raising the level of reliability of the company's financial statements, so that people obtain reliable financial information as a basis for decision making.
 This study aims to re-examine the effect of audit fee variables, auditor competence, auditor ethics and time budget pressure on audit quality. The type of data used is primary data. This research was conducted at the Bali Regional Public Accountant Office. The sampling technique uses purposive sampling technique. The data analysis technique uses multiple linear regression. The population in this study were 86 auditor samples in this study were 39 auditors who worked at least 1 year and had been assigned to field work.
 Based on the results of the study showed that the audit fee variable, auditor competency and auditor ethics had a positive effect on audit quality at the Bali Regional Public Accountant Office. While the results of the study show that the time budget pressure variables negatively affect audit quality at the Bali Regional Public Accountant Office.

Samorząd zawodowy a pojęcie administracji publicznej

Artykuł porusza zagadnienie ustrojowoprawnej pozycji (charakteru) polskiego samorządu zawodowego, o którym mowa w art. 17 ust. 1 Konstytucji. Sprawia ono problemy, które – mimo że są dostrzegane już od dłuższego czasu – nie zostały jak dotąd rozwiązane. Dotychczasowe opracowania na ten temat nie dały jednoznacznej odpowiedzi na pytanie: czy samorządy zawodowe, które sprawują pieczę nad należytym wykonywaniem zawodu zaufania publicznego, są w znaczeniu podmiotowym jednym z dwóch – obok samorządu terytorialnego – rodzajów (typów) administracji samorządowej, będącej częścią administracji publicznej? A także czy realizacja przez nie konstytucyjnych zadań jest sprawowaniem władzy publicznej? Odpowiadając na powyższe pytania, za punkt odniesienia przyjęto art. 184 Konstytucji, który przez generalne zadekretowanie kognicji sądów administracyjnych wyznacza również granice terminu „administracja publiczna”. Ponadto odwołano się do art. 17, który konstytuuje samorząd zawodowy i samorząd gospodarczy. Dzięki temu było możliwe wskazanie różnic pomiędzy oboma samorządami, które to różnice nie pozostają bez wpływu na końcową tezę badawczą.