SWS Journal of SOCIAL SCIENCES AND ART最新文献

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ETHICS IN THE ACCOUNTING PROFESSION: A GENDER AND AGE COMPARATIVE STUDY 会计职业道德:性别与年龄的比较研究

SWS Journal of SOCIAL SCIENCES AND ART Pub Date : 2019-04-20 DOI: 10.35603/SSA2019/ISSUE1.07

A. Lucas, L. Santos

{"title":"ETHICS IN THE ACCOUNTING PROFESSION: A GENDER AND AGE COMPARATIVE STUDY","authors":"A. Lucas, L. Santos","doi":"10.35603/SSA2019/ISSUE1.07","DOIUrl":"https://doi.org/10.35603/SSA2019/ISSUE1.07","url":null,"abstract":"The main contribution of this study is to better understand the importance of ethical behavior according to gender and age in Portuguese accountants’ profession. These results can be used by the accountants’ order in the conditions to access the profession and by the Higher Education Institutions with degrees leading to the profession to adjust their learning outcomes. \u0000Ethics is an important ability in any profession but, considering the spectrum of responsibilities of the certified accountants, ethics should be even more important. The research concerning ethical issues related to accountants’ profession has increased in the last years. Those studies highlight mostly the nature and extent of ethical problems in the profession. \u0000This study aims to validate the different importance given to ethical behavior in accountants’ profession in Portugal, for men and women, and to understand how they also feel differently when in self-evaluation. The study allows comparing different generations in the profession. Hence, the research questions this study aims to respond are: (1) Who considers ethic ability more important to the accountants’ profession, men or women? (2) Is there a different sense of ethical behavior when in self-evaluation in both genders? (3) Does the accountants' age influence their sense of ethics? \u0000The methodological approach is a prior literature review about ethical issues in accountants’ profession, followed by an empirical study based on a questionnaire fulfilled by 628 accountants. \u0000Results show a different level of given importance and even self-evaluation to ethical behavior depending on gender, but not on age.","PeriodicalId":335342,"journal":{"name":"SWS Journal of SOCIAL SCIENCES AND ART","volume":"122 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116842250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PHYSICAL ACTIVITY AS AN IMPORTANT FACTOR IN IMPROVING HEALTH IN THE ELDERLY WITH TYPE 2 DIABETES 体育活动是改善老年2型糖尿病患者健康状况的重要因素

SWS Journal of SOCIAL SCIENCES AND ART Pub Date : 2018-08-20 DOI: 10.5593/SGEMSOCIAL2018/3.3/S12.066

I. Crnkovic, A. Racz, D. Železnik, J. Babic

{"title":"PHYSICAL ACTIVITY AS AN IMPORTANT FACTOR IN IMPROVING HEALTH IN THE ELDERLY WITH TYPE 2 DIABETES","authors":"I. Crnkovic, A. Racz, D. Železnik, J. Babic","doi":"10.5593/SGEMSOCIAL2018/3.3/S12.066","DOIUrl":"https://doi.org/10.5593/SGEMSOCIAL2018/3.3/S12.066","url":null,"abstract":"The goal of the study was to research the level of the quality of life as a whole and within certain domains, the level of physical activity, and to establish the correlation between physical activity and the quality of life in the elderly suffering from type 2 diabetes and the elderly not suffering from from type 2 diabetes in the Republic of Croatia. Quantitative methodology was used in the research. 120 examinees from 65 to 93 years of age participated in the rand were divided into two groups. The study used a sociodemographic questionnaire for the examinees, WHOQOL-bref questionnaire for the evaluation of the quality of life and PASE questionnaire for the evaluation of the physical activity level in the elderly.In accordance with the set goals, this research established that the perceived quality of life in the elderly does not deviate from the values to be found in the healthy population. The greatest value within the total sample was taken by the domain of satisfaction with the environmental domain, while the satisfaction with the social relations had the lowest average value compared to the other domains. The range of index ITM results amounts to 18.90 to 46.77 with the mean value of 26.47. Persons with type 2 diabetes have a low level of estimated bodily activity and do not participate in any activities such as walking or moving lasting for longer periods of time or being of a higher intensity, which is due to the primary disease.","PeriodicalId":335342,"journal":{"name":"SWS Journal of SOCIAL SCIENCES AND ART","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133510830","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

HISTORICAL FACTUALITY AND REPRESENTATION 历史的真实性和代表性

SWS Journal of SOCIAL SCIENCES AND ART Pub Date : 2018-03-20 DOI: 10.5593/SGEMSOCIAL2018H/21/S06.027

V. Busacchi

{"title":"HISTORICAL FACTUALITY AND REPRESENTATION","authors":"V. Busacchi","doi":"10.5593/SGEMSOCIAL2018H/21/S06.027","DOIUrl":"https://doi.org/10.5593/SGEMSOCIAL2018H/21/S06.027","url":null,"abstract":"Historical facts are not objects; rather, they are representational processes within other processes that also produced objects and left traces. These latter ones are themselves not historical facts either but are the same as historical facts in a given time and acquire meaning and significance with respect to that particular time. Therefore, the ‘historical-real’ is constitutively representational and constitutively temporal because it is a process. The question of what is a given truth in history then becomes the dilemma of creating a representative reconstruction of the process of (past) events that is close to the ‘real’ events as they are given in that specific time. Those ‘real’ events have been conceived, represented, lived, created, and narrated. The interweaving of the theory of history and the [cognitive] theory of representation is revealed as a central interlacing that could be proposed between the theory of history and the theory of narrative on the one hand and the theory of history and the theory of action on the other. From one perspective, history is about other people, other institutions, other representations and other visions of the world. It is about people who lived in different eras, who have created and inhabited different institutions, who spoke other languages, who embraced other conceptions and beliefs and so on. From another perspective, however, historians are not faced with a radical otherness. History describes people like us, but it is we who are the heirs of those cultures, those institutions, that wealth of knowledge, those skills, those beliefs and so on, and we are not without tools to recover, reproduce or re-present them.","PeriodicalId":335342,"journal":{"name":"SWS Journal of SOCIAL SCIENCES AND ART","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126436067","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

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