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Philosophy of the Profession and Professional Knowledge in the Structure of Professional Identity of Hei Teachers in Riga and Smolensk

References Beijaard, D., Meijer, P.C., & Verloop, N. (2004). Reconsidering research on teachers’ professional identity. Teaching and Teacher Education, (20), 107-128. Emerson, C.H. (2010). Counselor Professional Identity: Construction and Validation of the Counselor Professional Identity Measure. PhD thesis. Greensboro: The University of North Carolina. European Commission (2015). The Teaching Profession in Europe. Practices, Perceptions, and Policies. Eurydice Report. Luxembourg: Publications Office of the

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Defining the Public Interest in Relation to the Accountancy Profession: Some Perspectives

References Arnold, P., 2005. Disciplining domestic regulation: the world trade organization and the market for professional services. Accounting, Organizations and Society, Vol. 30 No. 4, pp. 299-330. Baker, Richard C., 2005. What is the Meaning of the Public Interest? Examining the ideology of the American Public Accounting Profession. Accounting, Auditing & Accountability Journal, 18:5 Cooper, Christine, 2005. Accounting for the Public Interest: public Ineffectuals or Public Intellectuals. Accounting, Auditing

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Ethical Behavior and Assuring the Quality of Provided Services – the Case of Accounting Firms

References Cristea H., (2007), Expertiză contabilă, doctrină și deontologie profesională. Ghid de pregătire. Sinteză(Accounting Expertise, Doctrine and Professional Deontology. Training guide. Synthesis), CECCAR, Timișoara. Popescu D., (2016), Respectarea eticii și deontologiei în profesia contabilă - premisă a creșterii calității serviciilor contabile (Complying with Ethics and Deontology in the Accounting Profession - Prerequisite for Increasing the Quality of Accounting Services), Dissertation, Coordinator: Assoc. prof

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The Educational Role of the Accountants Association in Poland (AAP) After the Deregulating of the Profession

Bibliography Act of 29 September 1994 on Accounting, consolidated text DzU [Journal of Laws] of 2013, No. 153, item. 330, as amended Act of 9 May 2014 on Facilitating Access to Certain Regulated Professions, DzU [Journal of Laws] item 768. Buczkowska A., Zbaraszewska A., 2011, Certyfikacja zawodu księgowego w Polsce , Zeszyty Naukowe Uniwersytetu Szczecińskiego nr 625, Finanse, Rynki Finansowe, Ubezpieczenia, nr 32. Consultation Paper, Meeting Future Expectations of Professional Competence A Consultation on the IAESB’s Future Strategy

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Do Polish Accountants Enjoy their Job? Results of a Nationwide Survey “Accountants’ Self-Portrait”

Abstract

The aim of the paper is to examine whether their profession is a source of satisfaction for Polish accountants. The study used the results of a nationwide survey by the accountants association in Poland “2017 accountants’ portrait”. As it results from more than 2,500 responses by accountants, over three quarters of respondents assess their own job satisfaction highly. The image of an accountant satisfied with their job does not match the stereotypical perception of this profession. The respondents’ answers indicate that the level of satisfaction is related to the position held and the remuneration received. The perception of accountants as “generators of additional costs” or “business impediments” is also significant, which can lower satisfaction with working in accounting. The paper employs methods of a source analysis and a diagnostic survey. The data collected in the survey was analysed using simple statistical methods and was appropriately presented.

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Modern Challenges Facing the Valuation Profession and Allied University Education in Poland

Abstract

The paper indentifies and synthesizes the observed changes in the role of the property valuer on the property market. The authors of this paper provide a perspective on the changes in the educational programs for valuers. The main challenge for valuation professionals lies in developing a deeper understanding of market globalization and better analytical skills, with a view to assessing accurate values. The educational system at the university level should encompass programmes which will prepare valuers for providing proper advice affecting important investment decisions of real estate market participants. They stress the role of international and national organizations in re-shaping the profile of the valuer. The current critical attitude towards the valuation profession has forced the European body representing valuers, namely The European Group of Valuers’ Associations (TEGoVA) to speed up the harmonisation of the valuation practice in order to forestall more rigorous control by the EU. In response to this, all the major internationally recognised standard setting bodies, such as the above-mentioned TEGoVA and The Royal Institution of Chartered Surveyors (RICS), are considering the need to add “risk analysis” to valuation reports. Such development should significantly affect future valuation educational and training programmes which will need to present a more holistic approach to real estate as an asset class.

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Improving Graduates' Employability in It Field. The Case of Accounting and Information Systems Study Program

Economică, vol. 19, no. 3, 2015, pp. 5-17. 4. Fotache, D., Pavaloaia, V.D. (2015), “Enterprise Resource Planning’s Revolution for the “facelift” of Accounting Profession”, Audit financiar, Year XIII no.130 - 10/2015, pp.106-116. 5. Fotache D., Hurbean L. (2015), Teamwork culture in Iasi IT companies, Proceedings of the IE 2015 International Conference, București, May 2015 6. Glowalla P., Sunyaev A. (2014), “ERP system fit - an explorative task and data quality perspective”, Journal of Enterprise Information Management, Vol

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Real Estate Appraisal in Central-Eastern Europe: Comparative Analysis of Poland and Slovakia

Co., pp. 229-249. S chultze R., 2007, What does it Mean to be a Self-Governing Regulated Profession? , Journal of Property Tax Assessment & Administration, 4 (3), pp. 41-53. W akeling J., C ameron N., 2011, The Implications of Enhancing Appraisal to Meet the Requirements of Revalidation, as Perceived by Appraisers: a Qualitative Study in Scotland , Education for Primary Care, 22, pp. 377-85. Ż ak M., 2012, Wycena nieruchomości (Real Estate Appraisal) , Wydawnictwo C.H. Beck, Warszawa. Internet sources: http://mib.gov.pl , [access

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The World’s Oldest Profession? Employment-Age Profiles from the Transactional Sex Market

Abstract

Standard labor market models predict that the likelihood of employment increases, hours worked increase, and individuals transition from less-skilled and temporary jobs to more skilled and more stable employment as they age. I examine the association between age and transactional sex work using national household surveys from Zambia, one of the few settings with general population surveys asking women about transactional sex and a relatively high documented prevalence of employment in transactional sex. My results indicate that the likelihood of employment in transactional sex sharply falls with age. Increased employment opportunities outside of transactional sex do not appear to explain the transactional sex employment-age profile and marital status appears to explain only a portion of it. These findings are consistent with the hypothesis that clients prefer younger transactional sex workers and suggest that policymakers implement interventions designed to reduce client demand for younger females.

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15 Myths about Market Value

Abstract

Market value is one of the most difficult notions in economics. It is also one of the most puzzling in the valuation industry, although its definitions can be found in the International Valuation Standards, European Valuation Standards, RICS standards and national standards. This value tends to be given different interpretations and misconceptions surrounding it are shared by many members of the property valuer community. The many ways in which property market value is understood leads to misvaluations and significant variations between valuation results, which are damaging to the prestige of the property valuation profession. This article explores areas giving rise to the misinterpretations of property market value to provide a critical review of the existing views, and to put forward arguments explaining why they should be revised. To this end, a critical literature review and observations made by the author during discussions with valuation professionals taking skill-improvement courses, scientific conferences on valuation methodology and practice, and entry exams for the profession of property valuers are used. Three main areas conducive to the emergence of myths have been identified: the interpretation of property market value (four myths), the process of arriving at property market value (ten myths) and the interpretation of valuation results (one myth). The myths are challenged on the grounds of the market value concept and its interpretation as used in economics.

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