...ACS Code of Ethics Case Studies & Related Clauses to the Code of Conduct Australian Computer Society July 2012 Title ACS Code of Ethics Case Studies & Related Clauses to the Code of Conduct Authors Committee on Computer Ethics Mike Bowern Version History Date Document Version Revision History (reason for change) Author /Reviser July 2012 2.0 ACS Branding Sarah Li Approvals Date approved Version Approved By Date in force Date of Next Review To be confirmed 17 July 2012 2.0 Ruth Graham 17 July 2012 Custodian title & e-mail address: Responsible Business Group: Distribution: ruth.graham@acs.org.au Professional Standards, Learning & Development General (no restriction on distribution) Content Security: Unclassified Australian Computer Society | ACS Code of Ethics Case Studies & Related Clauses to the Code of Conduct | July 2012 Page 2 ACS CODE OF ETHICS CASE STUDIES & RELATED CLAUSES TO THE CODE OF CONDUCT This document provides a range of case studies with references to relevant clauses of the ACS Code of Ethics. These Codes consists of a series of clauses which gradually expand on aspects of ethical behaviour relevant to professional people in the ICT industry. Clause 2.0 describes the Code of Ethics, summarised as six values: The Primacy of the Public Interest; The Enhancement of the Quality of Life; Honesty; Competence; Professional Development; and Professionalism. Clauses 2.1 through to 2.7 cover the ACS Code...
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...understand the advantages and disadvantages of using technology as well as its impact on the workforce. According to the OM4 textbook, there are many benefits and challenges of adopting technology. Examples are listed below in table 1. Benefits Challenges Creates new industries and job opportunities Higher employee skill levels required, such as information technology and service management skills Restructure old and less productive industries Integration of old and new technology and systems Integrates supply and value chain players Job shift and displacement Increases marketplace competitiveness and maintains the survival of the firm Less opportunity for employee creativity and empowerment Provides the capability to focus on smaller Protecting the employee’s customer’s privacy and security Improves/increases productivity, quality, customer satisfaction, speed, safety, and flexibility/customization-does more with less Fewer human service providers, resulting in customer ownership not being assigned, non human service encounters, and inability of the customer to change decisions and return goods easily Lower cost Information overload Raises world’s standard of living Global outsourcing and impact on domestic job opportunities Monitor’s the environment and health of the planet Enforcement of regulations and laws to...
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...also intend to install malware on a targeted user's computer." Largo Book customers were mislead into thinking that they had received an actual email from the company, presenting them with a deal most wouldn't pass up. A link was given in the email, proving its validity, and most likely asked for information like name, address, and credit information, typical questions a hacker would ask in order to receive the offered "deal". Sounding like this was a direct attack to Largo Books, hackers may have gotten into the network of the company in order to email its customers, compromising their Information System (IS). In order for this hack to have been as successful as it was, this scam had to be convincing enough to have hundreds of Largo Book customers respond. Valacich describes various types of IS used in organizations, and when matching its purpose to its type, electronic commerce system, customer relationship management system, and enterprise resource planning systems may have been the companies most vulnerable areas of attack. Today, hundreds of companies go through this exact issue. I personally have received emails from companies like Apple and even cell phone providers asking for more information, or providing me with a link to what seems to be a very identical website of that particular company. Now-a-days, a person wouldn't think twice to click the link and enter their information because most don't think they are at risk. Half don't even think about cyber risks they...
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...The most important thing about being a manager is making decisions. Decision is defined in this chapter as a choice made from among available alternatives. Decision making is the process of identifying and choosing alternatives courses of action. Managers should make logical and optimal decisions based on the rational model of decision making. The classical model assumes managers should make their decision in four stages. Stage 1: Identifying the problem or opportunity. A problem is a difficulty that inhibits the achievement of goals. An opportunity is a situation that presents possibilities for exceeding existing goals. This is a matter of diagnosis (analyzing the underlying causes). Stage 2: Thinking up alternative solutions. Stage 3: Evaluating the alternatives and selecting a solution. Alternatives should be evaluated according to cost, quality, ethics, feasibility, and effectiveness. Stage 4: Implementing and evaluating the solution chosen. The rational model of decision making assumes managers will make logical decisions that will be the optimum in furthering the organization's best interests. The rational model is prescriptive, describing how managers ought to make decisions. Non rational models of decision making assume that decision making is nearly always uncertain and risky, making it difficult for managers to make optimum decisions. Three non rational models are satisficing (the ability of decision makers to be rational is limited by constraints like time...
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...Q1 a) The earnings (net income) are considered as the most critical financial figure in the financial statements as it indicates the profitability of the company. All benefits for shareholders including both the capital gains and dividends are closely related with the earnings. In other words, the performance of the company and the management can be largely evaluated by the earnings figure. Due to the importance of earnings, it is not surprising the management is keen to improve the figure via all possible ways including legal and illegal approaches. The earnings management can be defined as using reasonable and legal means to achieve stable and optimised financing results (Burgstahler & Dichev 1997). It should be noticed the earnings management is legal activities rather than the illegal accounting fraud. Due to the availability of difference legal choices, the management can choose the most suitable choice which can generate more close earnings number to desired target. For example, the test on the intangibles impairment requires professional judgement and the management may choose to record large impairment in years with good performance to smoothing the earnings. It is argued several incentives attributing to the earnings management. Firstly, if the bonus compensation is directly related to earnings number or stock price, the management is prone to maximize the earnings to receive higher compensation. This reason can be also explained by the agent theory. From...
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...Verbal communication in the health care is vital. When dealing with health care there needs to be communication between doctor and patient. Most important there needs to be communication between doctor and other medical personal. According to (Nemeth, 2008) “ healthcare teams can also be fluid, shifting, can overlap, and include strangers as well as colleagues. Communication encompasses verbal exchange, but also includes other means to transfer information that include physical artifacts, electronic systems, as well as phones, pagers, and personal digital assistants”. When verbal communication is not done in the correct way in the medical field, there is never misunderstood. Yes, there are going to be times that verbal communication can be misunderstood and mislead, but when you have the proper communication between staff and patients. It is going to be able to open up more roots of communication. Most important a patient needs to be clear and speak clearly when speaking with a doctor, this will help them get the proper care and make sure they get the services they need. A doctor needs to stay firm with the patient and make sure the patient understand what he or she is talking about with treatment, questions the patient may have. This will ensure the patient leaves the appointment with a great outcome. In closing to this paper there needs to be open communication between all parties involved and also get the communication across to patient in a professional manner and also...
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...“the problem is not a failure to comply with rules but a failure in governance practice”. Do you agree and why? (10 Marks) Introduce to Corporate Governance Corporate governance looks at issues pertaining to transparency, integrity, effectiveness and accountability in the management of the affairs, and all other activities of an organization. Management is concerned with the company’s operations, functions and financial performance; hence, corporate governance aims to involve the quality assurance of the operation of the board itself. The concern is for the welfare, good performance, corporate ethics and morality, as well as social and public responsibility for the good corporate citizenship. Corporate governance also involves in system to ensure that the organization’s obligations to its major stakeholders. The relationship among the many stakeholders and the way of corporation is directed and governed is therefore created. Stakeholders might include customers, employees, creditors, suppliers and distributors, the community and the owners at large. The principle stakeholders are the board of directors, managements and shareholders. The first model of corporate governance implementation is often involves three groups: - executive board, supervisory board, and advisory board whose are appointed by shareholders to run the company except last group are bought in as independent experts to assist the company....
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...PART A INTRODUCTION The case discussed in this assignment is Forrest v Australian Securities and Investments Commission [2012] HCA 39. As a controversial case, in initial the judgment was made for ASIC. And then, the judge had given the verdict in favor of Forrest and Fortescue Metal Group in the Federal Court. But finally, in the High Court of Australia, the verdict found that both Forest was not guilty and the Company did not breach any sections of the Corporate Act in 2001. BACKGROUND Fortescue Metal Group Ltd (Fortescue), located in Western Australia, was a mining company (Fortescue Metal Group Ltd 2014). Mr Andrew Forest was chairman, chief executive and substantial shareholder in Fortescue (Fortescue Metal Group Ltd 2014). The Australian Securities and Investments Commission (ASIC) sued Fortescue and Forrest about a contract regarding the Port Hedland and a railway was to be built to connect the mine and the port. Fortescue signed a contract with three Chinese corporations, included China Railway Engineering Corporation (CREC), China Harbour Engineering Company (CHEC) and China Metallurgical Construction Corporation (CMCC) during August and November 2004. The three contracts were signed separately and being combined to be known as “Framework Agreement”. During August and November 2004, Forrest released a press that Fortescue had entered into a binding contract with CREC to build and finance a project which included construction of the railway. In...
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...The way leases are accounted for has been the subject of extensive criticism over many years, particularly their role in ‘off balance sheet’ financing. The accounting standard AASB 117 aims to prevent the potential risk assessment problems resulting from the misclassification of leases. In order for appropriate risk evaluations to be made, all the relevant information must be disclosed in the financial statements. The aim of the IAS and AASB 117 accounting standard is to ensure that leased assets in which all the risks and returns of holding the asset are transferred to the lessee upon the commencement of the lease are disclosed in the statement of financial position. This ensures that any judgements made about the performance of the company and therefore the risk to investors and creditors is based on accurate information. There have been incidences in the past where companies have attempted to mislead investors by leasing rather than purchasing assets and misclassifying them as operating leases, thus manipulating their financial statements. This essay will define leases and outline how they are accounted for, discuss the incentives for a company to misclassify leases and how this affects the accuracy of risk assessments, and discuss the effectiveness of the AASB117 standard in countering these practices. A lease is defined as an agreement where the lessee acquires the right to use an asset from the lessor for an agreed period of time, in exchange for a series of payments (Deegan...
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...Reflection 1 Short Reflection Paper Marqus L. Harris INF 103 Thomas Hennefer September 3, 2012 Reflection 2 Searching for information on Google is like trying to find a needle in a haystack. Is that true? Was the library of the 19th century more efficient? Explain. How is searching in a specific database, such as Ashford’s library, different from searching in Bing, Google, or Yahoo? The founder of Wikipedia has a noble mission – to share the entire world’s information with everyone everywhere, anytime. In what ways has this mission been successful? In what ways has it not been successful? It is defiantly a tough challenge when trying to research certain information that is needed. In my personal opinion I consider it to be a very tough task indeed. Once the information is gathered from Google, then the part of trying to determine is the information is accurate, credible, or more reliable to put in a research paper. Google is the main and most popular website for information, but yet you will at times still come across some misleading information that is not allowed for academic research papers. The web at times can mislead us with certain information missing and misconceptions. Belgian lawyer Paul Otlet in the 19th century understood that each profession was experiencing a substance growth of data. Science was above all the drawback as a result of the increasing publications of such. Otlet...
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...(A.1) Referral selling is when a consumer is persuaded to purchase goods or services by promising a rebate, commission or other benefit for supplying information that helps the trader sell to other consumers. The consumer does not get the promised benefits unless the supplied information is fulfilled. For example a salesman for a telephone company persuades you to sign up to a contract for a mobile phone plan and says that you will receive a commission for introducing the product to other customers who buy the same product. (A.2) Unconscionable conduct is when the consequences of a contract is unfair and harsh. Where one party is in a position to exploit a particular weakness of the other; either a business to business contract or a business to consumer contract. For example if a real estate agent drew up a lease agreement for a mentally deficient man and the contents in that contract exploited the lessor because of his condition. The contract for example would include things such as obligating the lessor to replace fixtures of the property even though the damage was not at fault of the lessor it was general fair wear and tear. The lessee exploited the fact that the lessor did not fully understand the laws regarding to the landlord’s obligation to replace fixtures of his property if the fixture is not fit for its use due to wear and tear. (A.3) i) A compliance program is designed to identify and reduce the risk of breaching the Competition and Consumer Act 2010 and...
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...issue. The accepted characteristics of present day use money are included a store of value, a unit of account, and a medium of exchange. However, the supplies of currencies are governed and authorized by the central bank on behalf of the government. However, after the mortgage crisis in 2008 the money supply increased sharply therefore the confidence in the government issued currency declined among the people. At this point, the paper by Satoshi Nakamoto was published online describing the “Bitcoin” for the first time. In the opinion of Nakamoto, the major problem with conventional currency today and discussed the easiness of bitcoins.1 In a nutshell, Bitcoin is an electronic cash system started in 2009. Therefore, it is new to the market. Still most of the countries have been studying the system and how it operates. But it is not fully accepted in a lot of countries as a legal tender. There are more than hundred thousand vendors in the market today who accepts bitcoins as a currency. There are more than sixty thousand in the USA.2 However, until March, 2014 IRS notice 2014-21 came into operation; the bitcoin was treated as currency in the USA for tax purposes. But thereafter, bitcoin is considered as a property, and gain and losses generate from bitcoins are considered as a capital gain or loss.3 However, existing tax laws provide a measure of guidance as to reporting and tax treatment for bitcoin transactions but still there are doubts among the users of bitcoin for proper...
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...Marketing Research Ethics The dictionary describes ethics as a system of moral principles that set the guidelines for the rules of conduct recognized in respect to a particular class of human actions or a particular group. Ethics are a branch of philosophy dealing with the values relating to the human conduct, with respect to the rightness and wrongness of certain actions and to the goodness and badness of the motives and ends of such actions (Webster). There are numerous types of ethical issues involving marketing research. Marketing researchers have a social responsibility to provide the public with honest and accurate findings. It important that marketing researchers not mislead the public by providing misinformation or by participating in unethical practices in the process of obtaining marketing research information (Alsmadi, 2010). Marketing research firms can jeopardize their reputation by providing misleading conclusions, or bias results. It has been determined that a reputation for ethical behavior is important for a firm conducting marketing research, and that retaining the confidence of the public is critical for researchers to ensure that all findings are credible enough to be trusted in the society (Alsmadi, 2010). An organization’s social responsibility is an acceptance of accountability to society for its actions, and that ethics are viewed as the principles, values, and standards of conduct (Alsmadi, 2010). What creates confusion in an organization is what exactly...
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...Civil Litigation Jamey Green 11/24/2013 Ashley Moore Ethics Rules 2 Among ethical obligations of the attorney and the legal team acting as agent of the attorney are Rule 1.1 Competency Rule 1.6 (A) Confidentiality Rule 1.7 Conflicts of Interest Rule 3.3 Candor Rule 3.4 Fairness to opposing party and counsel Rule 5.1 and 5.3 Duty to supervise Rule 1.1 Competency A Lawyer shall provide competent representation to a client competent representation requires the legal knowledge, skill thoroughness and preparation reasonably necessary for the legal representation. Rule 1.6 (A) Confidentiality A Lawyer shall not reveal information relating to the representation of a client unless the client gives informed consent. The disclosure is permitted by paragraph (b) (B) A lawyer may reveal information relating to the representation of a client to the extent the lawyer believes is necessary. The duty of confidentiality is just that for the legal team; a duty. It is a duty imposed on the attorney and each member of the legal team working under the supervision on the attorney. It enables clients to obtain legal advice by allowing them to freely and openly give the members of the legal team. All the relevant facts without fear of disclosure of these facts ( except in limited situations such as to prevent prevent commission of a crime or to defend against a client suit) Ethics Rules 3 The ABA Model Rules of Professional Conduct provide a guideline in...
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...One of the ACLU’s main issues with teaching creationism and evolution in tandem is that it serves to mislead students and breaks down their understanding of scientific principles. Evolution is considered a theory, a fact many creationists site in their arguments, but it is essential to realize that it is a scientific theory or “an idea that has the broad explanatory power of a set of observations and which, importantly, has been corroborated by many, many independent studies using different kinds of data.” Creationism, on the other hand, is an untestable belief that is also referred to as a theory. Though the same word can be used to describe both perspectives, there is an obvious difference in the meaning that greatly impacts where and when...
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