...the scope of practice and responsibilities for RNs. The Practice Act is located in the California Business and Professions Code starting with Section 2700. Regulations that specify the implementation of the law appear in the California Code of Regulations ("Board Of Nursing", n.d.). What is the NPA? How does it affect nurses? What are the requirements for getting a nursing license from the Board of Nursing? All of these are important questions for someone to ponder when considering joining the nursing profession. Let us explore the ins and outs of becoming and being and registered nurse in California. Nurse Practice Act Samantha Kelly NSG/320 November 21, 2011 Jen Millar University of Phoenix Nurse Practice Act The Nursing Practice Act (NPA) is the body of California law that mandates the Board to set out the scope of practice and responsibilities for RNs. The Practice Act is located in the California Business and Professions Code starting with Section 2700. Regulations that specify the implementation of the law appear in the California Code of Regulations ("Board Of Nursing", n.d.). What is the NPA? How does it affect nurses? What are the requirements for getting a nursing license from the Board of Nursing? All of these are important questions for someone to ponder when considering joining the nursing profession. Let us explore the ins and outs of becoming and being and registered nurse in California. What...
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...AC-2012-31 | Abernathy, Sterling Blair | 9/1/2012 | Section 5063 of the Business and Professions Code | failure to report investigation | Surrender of CPA certificate | No. AC-2007-10 | Abreu, John D. | 4/29/2007 | Business and Professions Code, Division 3, Chapter 1, §§ 5100 (c) and 5062. California Code of Regulations, Title 16, Division 1, § 58 | failure to perform audit | Revocation of CPA Certificate | No.AC-2007-20 | Baisden, Lowell A. | 1/8/2008 | Business and Professions Code, Division 3, Chapter 1, §§ 5100 (c), (i) and (j), and 5062. California Code of Regulations, Title 16, Division 1, § 58. | provide false tax advice | Revocation of CPA Certificate | No.AC-2006-13 | Baka, John Edward | 10/20/2006 | Business and Professions Code, Division 3, Chapter 1, § 5100 (c). | participated in the audit under the supervision of George Alan Fisher | Revocation of CPA Certificate | No. AC-2007-18 | Adamic, Jonathan Ernest | 6/17/2007 | Business and Professions Code, Division 3, Chapter 1, § 5100 (h). | failure to practice as an accountant | Revocation of CPA Certificate | No. AC-2009-3 | Affonso, Dale Albert | 10/26/2008 | Business and Professions Code, Division 3, Chapter 1, § 5100 (c) and (g). | implement fraudulent tax shelters | Surrender of CPA certificate | NO. AC-94-14 | Alas, Benigno Bercasio J. | 10/29/1997 | Business and Professions Code, Division 3, Chapter 1, §§ 5062, 5100(c) and (f). California Code of Regulations, Title 16, Division 1, § 58. | failed to obey all...
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...Abstract Over the past ten years, public trust in the accounting profession has been diminished due to financial scandals brought on by poor decision making, dishonesty and a move away from morals, values, and ethics. With the perception of accounting at an all-time low, there is a need to reinvent the profession. The following pages of this research paper will examine the Model of Organizational Trust, and its three elements of ability, benevolence, and integrity. The three elements will be defined and explained using support from peer-reviewed articles. The report will also discuss the ways in which the elements are incorporated in the AICPA’s Code of Professional Conduct. The elements will be examined to learn the ways in which they help to promote trust in the accounting profession and finally, suggestions will be proposed to help improve public trust in the accounting profession. Introduction An essential component every profession must possess in order to garner satisfaction and commitment from clients and customers is trust. Trust cannot be gained quickly; it is developed over time through interactions, observations, and an understanding of another’s beliefs and values (Mayer, Davis, Schoorman, 1995). However, a person’s stated beliefs do not often dictate their behavior. In pursuit of professional goals, individuals often set aside what they know to be right and act in a manner that benefits them either financially, with recognition, or in some other manner (Six...
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...practice. In any other situation this would taboo and not ethical. There was conflict of interest in the safety of the crew and the environment as seen with the emergency training and planning and the captaining skills which resulted in a natural disaster which should have been prevented. An analysis of the traits of a profession evidently suggests management would arguably not be classified as a profession. Ultimately managers therefore do not adhere to the same level of ethical standards as professionals. For Exxon managers to be ethically responsible in their commercial roles they need to find ways of balancing the needs of the company and satisfying their own personal interests with that of the organisation. One way of achieving this is to strictly adhere to the organisations code of ethics, which sets out the best way to behave in certain situations. Table of Contents Oceana Pharmaceutical 1 Executive summary 2 Introduction 3 Body 5 Ethical issues faced by Management at Exxon and similar corporations 5 Relevant norms, ethical principles, codes of ethics, applicable to the management of Exxon Valdez 8 Is management a profession?...
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...whether business practice should be treated as a profession or not. The essay aims to discover as to which argument is more compelling and the reasons for it. The essay will conclude with supporting reasons favouring one of the two points of view. Business as a Profession This section will provide arguments that support the idea of business and management as a profession. Khurana, Nohria and Penrice (2005) strongly argue that business management should be a profession in order to prepare managers on how to conduct themselves in an ethical behaviour, employ proper judgement while making business decisions and maintain trust internally and externally. This concept maintains that 4 factors are crucial in order to determine the success of management as a profession which is a standardised body of knowledge that is widely accepted, a process of ensuring that individuals possess the required skills before granting them license to practice, ensure that individuals are dedicated to using their knowledge for the common good instead of maximising on profits and finally to create a code of ethics that can ensure that individuals are compliant with the guidelines. This school of thought is supported by Zsolnai (2009) who agrees that a professionalization of business is required to avoid the irresponsible behaviours displayed by business leaders today. In a nutshell, it is being emphasized that public trust would be much stronger and managers less corrupt if business and management...
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...Chapter 1 THE PROBLEM AND ITS SETTING Background of the Study The business world changes in every tick of the clock. As a result, businesses tend to rise or fall and the stability of the business enterprise is always at stake. But, business sustainability depends on its financial performance and the people governing the business. And to measure whether companies are capable of handling potentially unexpected corporate risks, companies’ accounting transactions are reported through financial statements. These financial statements are the masterpieces of accountants who analyze the transactions and measure the financial stability of the company if they are sustainable enough to defray any business risks. However, in presenting these statements, some accountants may mislead owners or decision makers through financial mistatements which affect the business itself. Because of this accounting malpractice, it may cause to a major problem that will put CPAs into grave misconduct such as allegation of fraud and engangement in corporate accounting scandals. Accounting malpractice are affecting the businesses globally. It decays the economy of the country and slowly creeps into different industry until they are no longer outlive in the business world. In fact, the Report to the Nations on Occupational Fraud and Abuse in Asia-Pacific Region led by Wells (2010) found out that the Asia Pacific median has a loss that was significantly higher than the global median loss of $160...
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...PROFESSIONALISM OF ACCOUNTING Twenty years ago, Briloff (1986) alerted the profession to the crisis of credibility being faced because society perceived accountants to have lost their commitment to public service. The credibility of the profession is threatened when the ideals of integrity, independence, public service and ethical standards come under suspicion. Well-known scandals of one of the major leading accounting firms in the United States Arthur Andersen coupled with alleged unethical acts committed by Enron have arouse the conscious of the public and stakeholders as to the moral decline and unethical posture of public accountants unveiled a decline in moral reasoning and ethical standards of public accountants (Dellaportas, 2006; Esmond-Kiger, 2004). Over the last few years, the accounting profession has been beaten up badly in the media, somewhat justifiably. The forces at work were numerous and complex and a variety of phenomena created the entire profession had its reputation tarnished. Some forces were not new: delivering services that acted to impair independence; becoming too cozy with clients, active participation in finding ways to circumvent accounting standards, and even simple greed. The profession has paid dearly for failing to meet the expectations of investors, creditors, and other users of financial statements. Finally, the public lose their trust and confidence on the accounting profession and thus, the professional standing of accountant is jeopardized. There...
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...determinations and etc. Professional values and ethics can play big part in career success and at every level in the organization (Gauss, 2000, p. 89; Curtin, 1996, p. 63). The professional values and ethics of an organization can impact ones career positively or negatively. Each company or profession has a set of “rules” that give guidelines to how a professional in that field should act. These “rules” are known as the Code of Ethics. Many similarities exist between different professions when it comes to values and ethics. A few examples of these different codes of ethics include the profession of education, architecture, business, and medicine. NPA stated in the Code of Ethics of Architects, “The Architect is engaged in a profession which carries with it civic responsibilities towards the public, whether such responsibilities are the natural outcome of good citizenship or of his professional pursuit or whether they partake of informative and educational matters or of his normal, good public relations (Code of Ethics for Architects, 1995)”. {Is this 1995 or 2010—you have 2010 in the references The code of ethics for education has the same “foundation” of ethics and values as does the code of ethics in architecture. The teacher values every person and treats them with dignity and respect. The educator has a duty to...
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...SUSTAINABLE DEVELOPMENT Student Name: Student Number: Instructor: Class: Date: The concept of Sustainable development has in the recent past, raised concerns in all aspects of day to day living. Consequently, over the years a number of definitions and connotations have been associated with this concept, so as to apply it in different professional settings. Particularly, different professions have adopted various codes of ethical; conduct centered on sustainable development. Accordingly individuals working in various sectors constantly seek to adhere to these codes of conduct within their mandates. The engineering sector is one such area where the concept of sustainable development is regarded as a key tenet guiding ethical conduct among engineers. This paper traces the history of the concept of sustainable development and how it is practically incorporated into the engineering profession. Further, this paper examines the current Engineers’ Code of Ethics and how it addresses the issue of sustainable development. There have been various definitions regarding the concept of sustainable development. However, all these definitions revolve around the concept of need and limitation. The all time famous definition was one brought forward by the world Commission on Environment and Development in 1987 that termed sustainable development as, ”development that satisfies present needs without undermining the ability of future generations to satisfy their own needs.”. This definition...
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...Accounting and Ethics DO ETHICAL STANDARDS EXIST IN ACCOUNTING DEPARTMENTS? Purpose: This analytical report is a required assignment in Kimmerly Brady’s Business 205 course. Due to time constraints the primary data (survey) required for the report were gathered in a limited fashion. A survey was developed, an a procedure was considered; however, the responses are the results of only ten collected surveys. The responses are only included to demostrate a n understanding of primary data usage. The purpose of this report is to convey the message that ethics are the foundation of the accounting profession. In order to maintain discipline & order in the professional realm, rules of ethics are not satisfactory enough to ensure the integrity of Accountants. Education and training in ethical matters should be mandatory for Accountants; evaluation and monitoring of their adherence to these rules is climacteric for maintaining standards. Ethical codes of conduct and compliance of these codes should be required in today’s accounting firms for honorability to exist. CPA’s are licensed practitioners, who as Accountants express opinions about financial statements. The globalization of business operations and technological advances have radically changed how accountants work. New ethical issues have been raised by this ...
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...within a given profession. They are known as the professional code of ethics or conduct. Ethics can be both, written and unwritten. The written ethics are basically the morals within a profession. On the other hand, the unwritten ethics are more personal or so obvious that they should not have to be stated. When an individual begins a new profession, they are usually aware of the professional ethics that concern their particular profession. Each individual profession has its own set of written ethics. Some of these professions include accounting, education, legal, and health care amongst many others. If the code of ethics/conduct is violated there are penalties that follow. An accountant’s professional code of conduct from The American Institute of Certified Public Accountants (AICPA) covers a variety of issues. It covers their responsibilities, the public interest, integrity, objectivity and independence, due care and the scope and nature of their services. They have a responsibility to any and all that acquire their services. Accountants also have a responsibility to preserve and strengthen the customs within the profession. As an accountant, they are committed to the well-being of the public (financial community, businesses, investors, employers, governments, creditors, and clients). They are expected to provide them with a quality service that is done with integrity. Their integrity depends upon their performance to coincide with the principles within the profession and not for...
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...Is Management a Science or Profession To conclude whether management is science, art or profession, we must understand the features and meanings of science or profession and compare them with management meaning and features. Management as a Science: Science can be defined as a systematic and organized body of knowledge based on logically observed findings, facts and events. Science comprises of exact principles which can be verified and it can establish cause and effect relations. Main characteristics/features of science are: 1. Systematic body of knowledge: In science organized and systematic study material is available which is used to acquire the knowledge of science. Like science in management also there is availability of systematic and organized study material. So first feature of science is present in management. 2. Scientific principles are derived on the basis of logical and scientific observations: The scientists perform logical observation before deriving any principle or theory. They are very objective while doing the observations. But when managers are observing they have to observe human beings and observation of human being cannot be purely logical and objective. Some kind of subjectivity enters in the observations so this feature of science is not present in management. All the scientific principles have same effect, wherever we try them whereas effect of management principles varies from one situation to other. 3. Principles are...
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...organisation and evaluate the factors which could influence organisational ethics. Evaluate the organisational code of ethics to establish if the legal requirements and the needs of stakeholders have been met. ------------------------------------------------- Guideline word count: 700 - 800 words ------------------------------------------------- ------------------------------------------------- A.C. 1.1 - Discuss the concept of ethics in an organisational context Organisations conducting themselves ethically means behaving both fairly and honestly. Organisation need to consider the impact and fairness of their decisions. Ethics in an organisation is about how the organisation conducts itself as it goes about its daily business. Managers and leaders are typically aware of their duties and responsibilities. However ensuring they execute their functions in an ethical manner which demonstrates integrity and honesty is equally or arguably more important. If an organisation behaves ethically then the organisation benefits. The reputation of the organisation or profession can improve, it reduces the risk of misconduct which could damage the organisation’s reputation. Ethical behaviour in an organisation enables the retention of good staff and also attracts the right type of people and enables the recruitment of quality people. If an organisation or profession acts unethically this can result in a lack of public confidence. It can lead to distrust of the organisation...
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...the profession (PRSA website1), as well as the definition formally adopted during the PRSA 1982 National Assembly “Public Relations helps an organization and its publics adapt mutually to each other” (PRSA website2). For the purposes of this discussion however I plan to use the definition as outlined in the PRINZ Constitution and Rules (PRINZ Constitution): “Public relations practice shall be defined as the deliberate, planned and sustained effort to establish and maintain mutual understanding and excellent communications between an organisation and its publics” With this in mind it would appear that upholding principals such as honesty, independence and fairness to be a simple task; however when financial or employment pressures change the practice from “establish and maintain mutual understanding” to more selfish ‘profit driven’ and organisation centric views, ethical challengers arise. The modern business environment is fertile ground for unethical behaviour. There is an overwhelming emphasis on profit among many (certainly not all) large organisations. Looking at the prevalence of this ethos, particularly when combined with the short-term rewards that one may gain through less ethical actions, it is certainly not hard to understand how many of the ‘spin doctor’ headlines come about. I have chosen to examine ethics in the PR industry as I believe the subject to be particularly topical and of significant importance to the long-term legitimacy of the profession. ...
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...CONSULTANCY NOT A PROFESSION By Henry Egyeyu Bellying Consultancy P.O Box 1234, Kitgum 30th March, 2010 RE: CONSULTANCY MEETING PROFESSION OR NOT - A CASE OF BAIN & COMPANY 1.0 Background information Bain & Company was established in 1973 by a group of seven former partners and managers from the Boston Consulting Group headed by Bill Bain. The company was originally headquartered in Lexington, Massachusetts on Militia Drive. By the end of the decade, the firm's headquarters were in Faneuil Hall Marketplace in downtown Boston. Under Bain's direction, the firm implemented a number of unconventional practices in its early years. Notably, Bain & Co. would work with only one client per industry to avoid potential conflicts of interest. Partners did not carry business cards and clients were referred to by code names to enforce client confidentiality. The company won clients by boardroom referrals rather than marketing, and claimed its consultants worked on increasing a company's market value rather than simply handing clients a list of recommendations. To win business, Bain demonstrated the increase in the price of their clients' stocks relative to the Dow Jones Industrial Average. The firm's founding was followed by a period of growth in the late 1970s and early 1980s as the firm opened offices in Menlo Park, California, London, Munich, Paris, and Tokyo. Another consulting approach used...
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