РОЛЬ ПОЗААУДИТОРНОЇ РОБОТИ У СТАНОВЛЕННІ МОРАЛЬНО-ЕТИЧНОЇ КУЛЬТУРИ МАЙБУТНЬОГО ПЕДАГОГА

Background: The escalating complexity of healthcare environments underscores the importance of nurse managers' ethical competency, which impacts organizational culture, work climate, and healthcare outcomes. Objective: The purposes of this study were to identify and describe the characteristics of nurse managers' competency in ethical principles in healthcare settings. Methods: A systematic search was conducted across the Web of Science, Scopus, and PubMed databases, covering the literature from January 1, 2014, to April 1, 2024. Articles were selected based on specific inclusion criteria, and data were extracted and analyzed using a frequency analysis of the identified characteristics. This systematic review adhered to the PRISMA guidelines and the Joanna Briggs Institute assessment tools. The review protocol was registered in PROSPERO (ID: CRD42024542594). Results: The review analyzed 22 studies, each focusing on nurse managers and their ethical competencies. Fourteen distinct characteristics of ethical competency were identified, with ethical leadership, ethical decision-making, and conflict resolution being the most prominent. Key ethical problems included conflicts between personal values and organizational policies, pressures to compromise ethical standards, and management of limited resources. These problems often led to significant consequences such as decreased staff morale, increased stress and burnout, and compromised patient care quality. Conclusions: The development of ethical leadership and the ability to make ethical decisions are fundamental for nurse managers to create supportive work environments and reduce burnout. Promoting continuous professional development and fostering an ethical culture is essential for maintaining high ethical standards. Future research should explore how cultural, organizational, and environmental differences influence ethical decision making and leadership. Implications for the Nursing Management: The development of ethical leadership and the ability to make ethical decisions are fundamental characteristics of ethical principles competency, as they facilitate the achievement of an adequate work environment and reduce burnout and emotional overload.

The article examines specific features of creating a tolerant environment in inclusive education. The relevance of the topic is determined by the growing number of children with special educational needs in general secondary education institutions and the necessity of creating favourable conditions for their socialisation and learning. The study aims to identify the specific features of forming tolerant relationships among participants in the educational process in an inclusive learning environment. The study employs methods of scientific literature analysis, generalisation of theoretical approaches, and expert surveys of teaching staff and researchers. As a result of the study, the principal challenges of implementing inclusive education in Ukraine were identified, including insufficient staffing and material-technical provision, as well as a low level of tolerance towards children with special educational needs. It was established that the essential conditions for forming a tolerant inclusive environment include the development of a tolerant teacher’s personality, the enhancement of teaching staff’s professional qualifications, the formation of positive parental attitudes towards inclusive learning, and the establishment of collaboration with specialists in psychological and pedagogical support. Particular attention in the study is given to the analysis of theoretical approaches to understanding the concepts of «inclusion» and «inclusive education», as well as to determining their role in ensuring equal access to quality education for all pupils. It is demonstrated that inclusive learning promotes not only the educational integration of children with special educational needs but also the formation of social skills and the development of empathy, as well as mutual understanding among all participants in the educational process. The findings of the expert survey indicate that the effectiveness of forming a tolerant and inclusive educational environment depends to a considerable extent on teachers’ professional development, parents’ readiness to support inclusive learning, and collaboration among teachers, psychologists, and social workers.

Ethical cultures, corporate social responsibility (CSR), and sustainability strategies are increasingly being addressed through formal organisational policies and structures. This is evidenced by codes of ethics, conduct, whistle-blowing reporting lines, anti-bribery and corruption policies, and broader stakeholder and environmental engagement strategies. In the United States, corporate ethics managers are responsible for these functions, supported by specific professional and university-level qualifications. However, this is not the case in Australia and Asia where the role appears delegated to human resource personnel in organisations. Human resource management (HRM) is increasingly advanced as a formal profession, yet whether corporate ethics content features as a significant component of the HRM profession is unclear. Expert knowledge is a foundation of a profession along with the duty to act within the limits of that knowledge and expertise. This paper scopes what constitutes professional expert knowledge. It examines corporate ethics expertise and HRM within this context. Major Australian and Asian organisations are examined to verify that HRM Departments, and thus HRM practitioners, are responsible for managing corporate ethics. Given the seniority and strategic importance of this function, the content of selected Masters in HRM and related fields are examined to identify the extent of ethics content. This is considered in the light of the expertise required to manage corporate ethics, and conclusions are drawn whether the HRM discipline is appropriately qualified to manage this function. Finally, recommendations and further research towards advancing the role and function of corporate ethics managers in general are proposed.

This study examines the transformation of the professional competencies of real estate sector workers in the Czech Republic in the context of digitalization, the implementation of artificial intelligence, and the emergence of the Industry 5.0 concept, which emphasizes a human-centred approach, sustainability, and cooperation between humans and technology. The aim is to analyse how these processes influence the nature of lifelong professional learning and the development of new metacompetencies in a digitally transformed environment. The research employs a mixed-methods design combining a quantitative questionnaire survey (n = 79) and a qualitative analysis of eight semi-structured interviews. The quantitative data indicated that the greatest use of AI was in text automation, work with visual materials, and document digitalization. The qualitative part identified three competence trajectories: digital adaptability, ethical and decision-making competencies in the context of AI, and complex interdisciplinary learning. The findings confirm a shift from technical skills toward metacompetencies encompassing reflective learning, ethical responsibility, and the ability to collaborate across disciplines. The study emphasizes the need for the concept of Continuing Education 5.0, which develops digital intelligence, ethical culture, and networked collaboration as key elements of sustainability in the real estate sector.

The 21st century is believed to be the rise of the ethical consumer who is concerned about a broad spectrum of issues ranging from the environment and animal welfare to societal concerns, including human rights. Ethical and environmental consumerism is regarded as a mainstream phenomenon in contemporary consumer culture related to all product categories and continues to build momentum around the world. Existing research finds evidence that even the average consumer prefers e.g., fair trade coffee and chocolate, organic cotton and cosmetics produced without animal testing. The ethical buyer, who is “shopping for a better world”, is increasingly concerned about the consequences of consumption and “intents to make certain consumption choices due to personal and moral beliefs and values”. Since the consumption of luxury provides the possibility to express the deepest values, there appears to be a close association to the concept of ethical consumerism. Nevertheless, a critical perspective on the economic reality supports the assumption that there exists an enormous gap between articulated individual values and behavioral intention and actual shopping behavior. Against this backdrop, the following key question has arisen: Is the ethical consumer little more than a myth? To shed light on this important question with special focus on the luxury market, in our paper, we investigate the relationship between (a) the set of core values and norms guiding consumer behavior defined as “desirable goals, varying in importance, that serve as guiding principles in peoples’ lives” (Schwartz in J Soc Issues 50(4):19–45, 1994, p. 21) with special focus on environmental orientation on the one hand and (b) dimensions of customer perceived value understood as the “consumer’s overall assessment of the utility of a product (or service) based on perceptions of what is received and what is given” (Zeithaml in J Mark 52(3):2–22, 1988, p. 14) on the other hand. We suggest that customers’ general ethical and environmental orientation is translated into actual consumer behavior as represented by the demand for sustainable excellence in all business practices. Only if consumers perceive superior value reflected in all respects of a certain brand or product, they are willing to bridge the gap between basic ethical value orientation and actual ethical consumption.

Ethical leadership has emerged as a pivotal driver of sustainable performance, stakeholder trust, and responsible business conduct among Indian Small and Medium Enterprises (SME). Drawing insights from recent empirical and qualitative studies across diverse sectors, this paper examines how ethical leadership shapes organizational behavior, Corporate Social Responsibility (CSR) effectiveness, and employee engagement within India’s SME ecosystem. Findings indicate that leaders who demonstrate integrity, fairness, and transparency not only enhance CSR credibility but also foster ethical organizational cultures that reduce employee turnover and work-related stress. Moreover, ethical leadership acts as a bridge between strategic CSR initiatives and tangible social and environmental outcomes, promoting accountability and long-term sustainability. However, many Indian SMEs continue to exhibit fragmented and reactive ethical practices due to limited structural frameworks and awareness. The analysis emphasizes the need for leadership development programs focused on ethical competence, value-based decision-making, and stakeholder-oriented management systems. Strengthening these ethical foundations can enable Indian SMEs to align business growth with social responsibility and contribute meaningfully to national sustainable development goals (SDGs)

Research investigating the consumer's ethical beliefs, ideologies and orientation has been limited. Additionally, despite the repeated call in the literature for cross cultural research, virtually no studies have examined the ethical beliefs and ideologies of consumers from cultures other than those in North America. This study partially fills this “gap” in the literature by investigating the ethical beliefs, preferred ethical ideology, and degree of Machiavellianism of consumers from Egypt and Lebanon. The results indicate that consumers in Lebanon, which has been torn by civil unrest and terrorism, tend to be more Machiavellian, less idealistic, and more relativistic than their Egyptian counterparts. Additionally, the Lebanese consumers tend to be more accepting of “questionable” consumer practices.

Purpose The primary role of auditors is to offer fiduciary services to society and users of financial reporting. With this role, users placed their trust and depend on the ability and judgement made by the auditors during their auditing works. However, recent financial scandals involving high profile companies frustrated the public’s expectations, particularly in Malaysia. It is claimed that auditors are not having ethical sensitivity while executing their task in mitigating fraudulent financial reporting. Therefore, this study aims to examine the influences of ethical orientation, locus of control and the firm’s ethical culture on the auditors’ ethical sensitivity in Malaysia. Design/methodology/approach This study collected primary data based on a questionnaire survey among audit firms in the Klang Valley area and registered with Malaysian Institutes of Accountants. Findings The results showed ethical sensitivity has a significant negative relationship with relativism and in some cases has a significant positive relationship with idealism. Moreover, it found a significant positive relationship between ethical sensitivity and ethical culture. Originality/value This paper provides benefit to the audit firms, professional bodies, policymakers and academia in understanding the factors that might increase the sensitivity of auditors in dealing with ethical issues that could lead to fraudulent financial reporting in the company.

Research supporting social and emotional learning (SEL) in schools demonstrates numerous benefits for students, including increased academic achievement and social and emotional competencies. However, research supporting the adoption of SEL lacks a clear conception of ethical competence. This lack of clarity is problematic for two reasons. First, it contributes to the conflation of social, emotional, and ethical competencies. Second, as a result, insufficient attention is paid to the related, yet distinct, ends of social-emotional and ethical education. While supporting SEL we critique the assumption of uniformity between social-emotional and ethical literacy and argue for the significance of educational programming to support ethical competencies alongside or within SEL, including educating children to develop an autonomous ethical orientation. Doing so would advance the efforts of educators to provide an education for the whole child.

Yakın tarihte meydana gelen denetim skandalları, denetim mesleğinin ve denetçilerin ülkelerin ekonomisi üzerindeki sahip oldukları niteliklerini öne çıkarmıştır. Yaşanan ekonomik krizlerin arkasında denetim faaliyetlerinden kaynaklanan zafiyetlerin olması denetçilerin önemini göstermiş ve denetim faaliyetlerinin kalitesi merak uyandırmıştır. Özellikle bağımsız denetçilerin gerçekleştirilen denetim faaliyetlerine ilişkin sağladıkları güvence vazgeçilmez bir nitelik kazanmıştır. Denetim tekniklerinin uygulanma biçimlerinde de değişim meydana gelmiş ve teknolojiye bağlı olarak yeni riskler ortaya çıkmıştır. Denetim faaliyetlerinin doğasında meydana gelen değişim karşısında denetçilerin sahip oldukları nitelikler sorgulanmaya başlanmıştır. Bu çalışmada, Türkiye’de 2020 yılında Hatay ilinde faaliyette bulunan bağımsız denetçilerin niteliklerinin, denetim faaliyetlerinin kalitesi üzerinde ki etkisinin tespit edilmesi amaçlanmıştır. Çalışmada, anket yardımı ile ulaşılan veriler, “Statistical Package for the Social Sciences (SPSS) 22.0” programı aracılığı ile analiz edilmiştir. Çalışma sonucunda; denetçilerin özellikle etik anlayış, mesleki yeterlilik ve deneyim sürelerinin denetim kalitesi üzerinde, istatistiksel olarak anlamlı bir etki oluşturduğu tespit edilmiştir.

Th e value self-determination of adolescents is a process of self-organization, balancing on the edge of chaos fi lled with attractors. Pedagogical support of value self-determination is a resonance excitation of the system in a state of chaos (psychological trauma). Pedagogical infl uence at the point of bifurcation causes the “attraction” of positive attractors, the formation of new value structures.

Organizations possess a moral agency that affects all aspects of the care they provide and reflects the perception of morality within the organization. In practice, the method in which moral agency is applied and maintained within an organization directly influences its moral culture. Organizations function through a series of systems that work dynamically to achieve success. In order to implement the systems effectively, all employees, at every level, are responsible for cooperating and working together to uphold the mission, vision, and values of an organization, thereby contributing to a positive moral culture. Considerations must be made at a high organizational level, as well as at each individual level within an institution. This ensures that at its core, a healthcare organization is considered ethical, and all staff, students, and volunteers within it are acting in accordance with the established moral belief system. By creating and maintaining a positive moral culture, everyone benefits: patients receive effective and compassionate care, employees experience a feeling of pride in their work, and the community being served develops a relationship of trust with their local healthcare institution.

The article addresses the issue of pedagogical management by Social Sciences teachers in the formation of ethical citizenship competence. The objective is to propose a strategy that facilitates this training. The population includes Social Sciences teachers and students, with a sample selected through non-probabilistic sampling. The research instruments are based on questionnaires and interviews, validated through focus groups composed of experts. Data analysis was conducted with a mixed approach. The results show that the development of the stages of diagnosis, projection, and evaluation of the proposed strategy promotes ethical integrity, based on the relevance of critical reflection, reflective practice, and institutional ethical culture to achieve ethical and responsible citizenship.

The banking system will run well if all parts work well and synergize according to the function, the Internal Auditor has clear and legal authority to carry out the internal control and control functions. The quality of internal audit will be one of the benchmarks of whether a banking system can work well or not. The quality of good internal audit is the implementation of competence, ethics, and maximum work experience The purpose of this study is to determine how much influence ethics competence,, and work experience on audit quality both simultaneously and partially Data collection techniques in the study were questionnaires tested through descriptive analysis and multiple linear regression. The population in this study are the Internal Auditors at conventional bank in Tangerang city. The results showed that Competence positively influence the Quality of Auditors, while Ethics and Work Experience partially does not affect the Quality of Auditors Keywords: Competence, Ethics, Auditor Experience, Quality of Auditors

This article summarizes the experience of educational work organized in the dormitory of the Kursk Railway Technical School, which is an integral part of the education system of this professional educational institution. The presented material allows us to conclude about a stable and well-established system of educational activities in which students living in the hostel are involved, as well as about an integrated approach to education, since all the main directions of educational work in the hostel are involved: spiritual and moral, civil law, patriotic, professionally oriented, sports and health-saving, environmental, cultural-creative and business-oriented.The article provides many concrete examples of activities in each of these areas. Special attention is paid to the so-called economic education, home economics. In addition, the focus of the teachers of the dormitory on the use of a level approach in working with students — primary and secondary prevention of deviant behavior.Orientation to student assets allows students to act not only as an object, but also as a subject of the educational process. A signifi cant role in this is assigned to the main body of student self-government — the Council of students of the hostel.