Profession Of Trust Research Articles

Samorząd zawodowy komorników sądowych między kryzysem a rozwojem – wybrane aspekty systemu finansowania korporacji zawodowej komorników

Self-government of public repose conidence professions has been appointed to exectuing tasks under the Constitution, such as representing of personsperforming profession of public trust and carrying on proper practice of such professions for the purpose of protecting, the public interest. This article analyzes the financing system of self-goverment of judicial officers in Poland in terms of efficienty when executing tasks. In order to be effective in executing tasks, it is necessary to have tools for freedom and autonomy, e.g. to have its own property, to build financial independence and freedom in spending. Studies has shown that a great of deal of freedom and authonomy of self-govermet od judicial officers has been restricted by legal regulations and is not noticeable, as expectations and assumptions. Thats way a self-goverment of judicial officers needs further reforms in the area of financial system. Keywords: professional self-goverment, profession of public trust, self-goverment of judicial officers, financing system of self-goverment of judicial officers

Statutory Regulation on Financial Management in the Self-Government of Attorneys-At-Law in Poland

The self-government of attorneys-at-law is a self-government associating persons exercising a profession of public trust. The Constitution of the Republic of Poland provides for the permissibility of the establishment of such self-governments and at the same time assigns functions to them. These functions are performed by means of tasks defined by law, including those of a public nature, in the performance of which the self-government of attorneys-at-law is independent. The essence of any normatively defined self-government is independence, including financial independence. The legal regulations on the financial management of attorneys-at-law are not extensive, but at the same time they are diverse. These regulations refer to several levels of financial management of such a self-government and concern: the basic sources of financing their activities, the competence of the self-government bodies to adopt internally binding normative acts, the adoption of budgets of the self-government of attorneys-at-law and the competence of the self-government bodies to carry out financial management in the broad sense, including its control. Financial management is carried out by the self-government of attorneys-at-law on the basis of regulations contained in the Act on Legal Attorneys-at-Law, which are not complete. They are supplemented by intra-authority legal acts issued, on the basis of statutory authorisations, by the self-government bodies operating at the national level. Bodies at the nationwide level are empowered in this respect, which has a unifying value.

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.

Status skarbników w samorządzie radców prawnych

The professional self-government of attorneys-at-law is one of the functional self-governments established by the Constitution of the Republic of Poland, gathering persons practicing the profession of public trust. The Act on Attorneys-at-Law defines the tasks of this self-government and its internal structure. One of the statutorily distinguished functions in the structure of the self-government are the treasurers of the District Chamber of Attorneys-at-Law and the National Board of Attorneys-at-Law. They are members of the executive bodies of the councils at both levels of self-government units. Apart from the placement of treasurers in executive bodies and the general indication that they are elected by the relevant councils, the Act on Attorneys-at-Law does not explicitly contain any further regulations concerning them. The method of election and the competencies of treasurers are not specified in the Act on Attorneys-at-Law, but in intra-governmental acts issued by authorized bodies of the self-government. Overall, these competencies relate to the financial management carried out by the councils at both levels of self-government. This is an extremely important issue, as it provides the material basis for carrying out the statutory tasks of the self-government that comprise their constitutional functions. Letting the self-government normalize the issues that comprise the status of treasurers indicates the legislature’s belief in its ability to self-regulate. This corresponds to the essence of self-government and the principle of decentralization and independent performance of tasks by this self-government, including those of a public nature.

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.

Akty normatywne i indywidualne samorządów zawodowych jako przejaw funkcji administracji publicznej (uwagi na tle samorządu radców prawnych)

One of the basic assumptions of democratic state based on the rule of law is the principle of decentralisation of public administration, stated in the article 15(1) of the Constitution of Republic of Poland. Apart from the elemental form of territorial decentralisation (local associations) Polish Constitution provides for so-called material decentralisation. Its reflection can be seen in legislation powers to appoint occupational associations and make them responsible for providing the proper performance of the profession of public trust. This article aims at discussing professional associations power of lawmaking i.e. issuing normative and individual acts. Aforementioned issue will be examined on the background of legal adviser’s association (the largest legal professional association in Poland). The power in question is the essential tool to supervise the proper performance of the profession. It is also important that it is a way of performing public administration functions.

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.

Entry into a land and mortgage register as notaries’ act: aspects of systemic and procedural law

The article presents the current state of affairs and the proposed changes to the land and mortgage register law in the context of the potential entrusting the competence to make entries in the land and mortgage registers not only to courts of law, but also to notaries, within the limit of the legal transactions performed before a notary. In the light of the jurisprudence of the Polish Constitutional Tribunal, the dominant position is that the keeping of land and mortgage registers and making entries thereto, although remaining within the powers of land and mortgage registration courts, does not constitute a constitutional category of “administering justice”. Therefore, the act of disclosure of rights in rem in a real property register need not be restricted to courts only. Those powers may also be exercised by other authorities, including notaries who are a special profession of public trust.

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

A prison chaplain: a trustworthy person or a person practicing a profession of public trust? A discussion in the context of execution of a sentence

A prison chaplain: a trustworthy person or a person practicing a profession of public trust? A discussion in the context of execution of a sentence

Definiowanie pojęcia „zawód zaufania publicznego”

The legislature introduced a new category in the Polish law with the provisions of the Constitution. This category is „the profession of public trust”, which is currently an important element of the professional body characteristic. The provisions of the Basic law or other laws do not define this type of event, they do not indicate a list of professions that could be considered as „the professions of public trust”, leaving these issues to the legislature’s recognition, creates a number of practical problems. The attempt to define „the professions of public trust” is undertaken by doctrine and case law, which leads to formation of various structures of this definition, as well as determine various characteristics of people who perform such profession. In general, it is assumed that definition of the profession should respond both social idea and needs to be worked out in accordance with the definition, indicating that individuals who practice profession of public trust entrust with information about the private life of people who are provided by their services. This information, that are essential issues of the individual, determine its social status, are also professional secrecy of the person providing services. In particular, such profession is to handling personal or business needs, and can be performed only by persons permitted to practice this profesion after checking the necessary knowledge and skills. The Constitutional wording “professionals of public trust” indicate also an individual providing the profession by the public trust by a person. It is not therefore possible to pursue the profession of public trust neither by a legal person or an organizational unit without a legal personality. Individuals performing that professions are entrusted with public functions, who are associated with public powers. Therefore, to give some professions a character of the profession of public trust, within the meaning of the Constitution, is the statutory imposition of certain restrictions in the scope of the constitutional freedom of access to the profession and for its providing, and the inclusion of persons providing such professions obligation membership of professional body. Imposition of certain restrictions is not for creating a specific group of professional privilege, but serving the public interest, and the scope of the restrictions should be adequate to protect that interest. An attempt to build a normative definition of „the profession of public trust” has been also taken by the government in the draft law of the professional body custody of the proper providing the professions of public trust and supervision of the activities of professional bodies. The draft met with sharp criticism and as a result that has not been adopted. As a consequence of above, in spite of the rich literature and case law, it is difficult to clearly define the term „profession of public trust”. It has been unable to work out a compromise as the catalog of the characteristics of group of professions, even though some of its attributes are repeated by authors expressing their opinion on this subject, as well as the case law of the Constitutional Tribunal. However semantic range of the term is particularly important because allocating a specific profession in the group is related to the legal consequences by granting specific rights and obligations of parties executing „profession of public trust”. There is a need, again, to take an effort in the performance of legal concepts of „the professions of public trust” for which professional bodies are established in Article 17 of the Constitution. Certainly, this is a contest in which the general well-being and social welfare are entrusted to the professional group, and therefore they require a high level of ethics. Moreover, the relations between the persons performing the profession and their customers are characterized by a relationship of trust, certified by the criminal law, and by certain privileges in administrative proceedings. People performing such professions come under specific codes of deontological ethics. They act in the public interest and to protect certain public goods.

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.

Perspektywy rozwoju zawodu doradcy restrukturyzacyjnego

This paper aims to determine the directions of development of the profession of restructuring advisor in Poland. The analysis of the law regulating this profession will help answer the question of whether in its present form the profession of restructuring adviser has the character of a profession of public trust in accordance with Article 17(1) of the Polish Constitution. These findings are important for determining whether the legislator should create a self-governing body of restructuring advisors, which should be a key element in establishing the principles of the profession. A direction of the discussion defined in such a way first requires a historical and legal analysis of the legislation relating to a bankruptcy administrator. This analysis culminates in a description of the process of transformation of the profession of a bankruptcy administrator into the profession of a restructuring advisor and an analysis of the current legislation, which allows determining the nature of the profession of restructuring advisor. The paper deals with the issues of how the professional self-government functions, and the ethics of the profession of restructuring adviser. It discusses the problems of currently operating organizations bringing together persons performing the profession of restructuring adviser, their status, and the validity of the legal acts issued by these entities.The above remarks on Polish legislation are contrasted with the legal situation in the Federal Republic of Germany to show the extent of the changes in this legislation in Poland over the last thirty years. In this article, attention is drawn to the need to enact additional legislation in this field in Poland. Future directions of the development of the profession of restructuring advisor as a profession of public trust are also evaluated through an analysis of both Polish constitutional law and European Union law, in particular,Directive 2019/1023 of the European Parliament and the Council relating to restructuring and bankruptcy.

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.