...universalism, rights, justice, and ethical virtue. John Rawls contributes his Theory of Justice as Fairness as another approach for consideration in resolving ethical dilemmas. Utilitarianism The utilitarian view states that an action is considered right or good based on its consequences (2009). The utilitarian approach tries both to increase the good done and to reduce the harm done. An ethical corporate action is the one that produces the greatest good and does the least harm for all who are affected, including customers, employees, shareholders, the community, and the environment. Universalism The universalistic approach holds that moral authority is determined by the extent to which the intention of an act treats all persons with respect (2009). Respect and compassion for all others are a requirement of this reasoning. This approach also calls attention to the common conditions that are important to the welfare of everyone: a system of laws, effective police and fire departments, health care, a public educational system, or even public recreational areas (scu.edu, 2012). Rights The principle of rights says that people have a dignity based on their ability to choose freely what they do with their lives. On the basis of such dignity, they have a right to pursue freedom of speech, choice, happiness, and self-respect. It...
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...Guidance for audit committees Reviewing auditor independence November 2003 The Combined Code on Corporate Governance – July 2003 C.3 Audit Committee and Auditors Main Principle: The board should establish formal and transparent arrangements for considering how they should apply the financial reporting and internal control principles and for maintaining an appropriate relationship with the company’s auditors. Code provisions C.3.1 The board should establish an audit committee of at least three, or in the case of smaller companies two, members, who should all be independent non-executive directors. The board should satisfy itself that at least one member of the audit committee has recent and relevant financial experience. C.3.2 The main role and responsibilities of the audit committee should be set out in written terms of reference and should include: • to monitor the integrity of the financial statements of the company, and any formal announcements relating to the company’s financial performance, reviewing significant financial reporting judgements contained in them; • to review the company’s internal financial controls and, unless expressly addressed by a separate board risk committee composed of independent directors, or by the board itself, to review the company’s internal control and risk management systems; • to monitor and review the effectiveness of the company’s internal audit function; • to make recommendations to the board, for it to put to the shareholders...
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...ENGINEERING ETHICS Concepts and Cases This page intentionally left blank F O U R T H ENGINEERING ETHICS Concepts and Cases g E D I T I O N CHARLES E. HARRIS Texas A&M University MICHAEL S. PRITCHARD Western Michigan University MICHAEL J. RABINS Texas A&M University Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States Engineering Ethics: Concepts and Cases, Fourth Edition Charles E. Harris, Michael S. Pritchard, and Michael J. Rabins Acquisitions Editor: Worth Hawes Assistant Editor: Sarah Perkins Editorial Assistant: Daniel Vivacqua Technology Project Manager: Diane Akerman Marketing Manager: Christina Shea Marketing Assistant: Mary Anne Payumo Marketing Communications Manager: Tami Strang Project Manager, Editorial Production: Matt Ballantyne Creative Director: Rob Hugel Art Director: Cate Barr Print Buyer: Paula Vang Permissions Editor: Mardell Glinski-Schultz Production Service: Aaron Downey, Matrix Productions Inc. Copy Editor: Dan Hays Cover Designer: RHDG/Tim Heraldo Cover Image: SuperStock/Henry Beeker Compositor: International Typesetting and Composition c 2009, 2005 Wadsworth, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution,...
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...Undergraduates in Discussions about Ethics in Computing Brian R. von Konsky Jim Ivins Susan J. Gribble Curtin University of Technology Department of Computing Software Engineering Education Research Group GPO Box U1987, PERTH WA Australia bvk@cs.curtin.edu.au Abstract o Third-year computing students enrolled in a software engineering subject were introduced to the Australian Computer Society (ACS) Code of Ethics in the context of a computing professional’s obligation to manage quality, safety and reliability. Following an introductory lecture, case study scenarios were interactively discussed during class. Immediately afterwards, students were surveyed to assess their self-perceived and actual ability to apply the ACS Code to another similar scenario. Of the 68 students who gave their informed consent to participate in the study, 34% reported being fully comfortable with applying the ACS Code of Ethics, while 63% were somewhat comfortable. In justifying multiple-choice options for dealing with a new case study scenario, 37% provided a good justification for their choice, 48% provided a poor justification, and 15% provided no justification. A further qualitative analysis of the responses suggests the need for formal assessment of ethics in computing education, and highlights the importance of improving the perceived relevance of ethics to students and the need for in-depth treatment of ethical issues. Keywords: Ethics, Teaching and Learning, Engagement ...
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...when the Government is tackling the deficit, against a backdrop of global financial uncertainty, it is vital that we focus relentlessly on cracking down on those that break the law and making sure that everyone pays the tax they owe” (HM Revenue & Customs, 2012, p. 4) Every year the UK Government spends billions of pounds to provide a better life for its citizens. Most of the money the Government is spending comes from tax revenue. Tax revenue allows the Government to budget expenditure such as education, health and welfare, housing, protection, re-paying national debts and improving the infrastructure. Without tax revenue, the government would not be able to fund the projects and services that people require. Following the recent recession and the global financial crisis it is important to increase tax revenue for economic growth and keeping the economy moving. The majority of the UK’s individuals and businesses pay their share of tax honestly. However, a minority deliberately seek to evade or avoid paying what they owe while benefiting from the public services (HM Revenue & Customs, 2013). As a result the Government does not receive enough tax as budgeted but spends more than what is collected. This is called budget deficit. It leads to either cuts in the budget of projects or borrowing money from other nations to fill up the deficit. Borrowing is an expensive option and currently the UK government is trying to reduce its national debts and to fill up the ...
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...Intercultural Ethics 1 Intercultural Ethics: A Constructivist Approach Richard Evanoff This article originally appeared in the Journal of Intercultural Communication 9:89-102 (2006), published by the Society for Intercultural Education, Training, and Research (SIETAR)–Japan. Copyright © 2011 Richard Evanoff. Abstract While a considerable amount of research in the field of intercultural communication has been devoted to empirical and theoretical studies on cultural differences, comparatively little work has been devoted to normative studies which consider how problems which arise because of cultural differences might be resolved (see, however, Evanoff 2004 for a bibliography of recent publications in this area). Normative research differs both from empirical research, which is basically concerned with describing existing patterns of beliefs, values, and behavior through the use of statistical data, interviews, case studies, and the like, and from theoretical studies, which attempt to make generalizations about cultural differences and how people respond to them by abstracting from such data. The methodology of ethics is neither empirical nor theoretical, but rather normative, which means that it basically concerns itself with a consideration of what beliefs, values, and forms of behavior might be plausibly adopted. Metaethics concerns itself with broader issues of how such decisions can be reasoned about, justified, and, indeed, debated across cultures. Intercultural...
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...CHAPTER 1 THE INFORMATION AGE IN WHICH YOU LIVE: CHANGING THE FACE OF BUSINESS JUMP TO THE SUPPORT YOU WANT • Lecture Outline • Modules, Projects, and Data Files • Slide Reviews • Closing Cases • Short-Answer Questions • Assignments and Exercises • Discussion Questions • Industry & Global Perspectives • Additional Assignments and Exercises CONTACT INFORMATION: Stephen Haag (shaag@du.edu) STUDENT LEARNING OUTCOMES 1. Define management information systems (MIS) and describe the three important organizational resources within it – people, information, and information technology. 2. Describe how to use break-even analysis to assess the financial impact of information technology. 3. Describe how to use Porter’s Five Forces Model to evaluate the relative attractiveness of and competitive pressures in an industry. 4. Compare and contrast Porter’s three generic strategies and the run-grow-transform framework as approaches to the development of business strategy. CHAPTER SUMMARY This chapter serves two primary purposes. First the chapter introduces your students to the broad notion of management information systems within an organization and the three key resources on which MIS focuses – people, information, and information technology. Second, the chapter jumps right into the process of appropriately selecting which technologies to use based on the industry in which your organization operates, the identified...
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...Management Rajendranagar Hyderabad 500 030 Abstract Value systems serve as frames of reference for behavioural responses at both individual and organizational levels. Institutions in which the organizational culture is highly evolved have invested in developing strong internal value systems to resolve ethical dilemmas and value conflicts, and ensure high performance, quality, social responsibility and employee professional satisfaction. Such investments contribute to both individual and organizational development and growth. There is a need to develop a viable organizational culture in institutions of the National Agricultural Research System (NARS). This paper is concerned with how strong-willed and disciplined research and education managers, scientists and teachers can contribute to the development and operationalization of strong internal value systems in NARS. Three kinds of situations, where value conflicts can arise are identified. These relate to individual identity, identifying with the group in the work place, and organizational identity in society. By learning to identify each kind of value conflict situation, individuals can learn to resolve value conflicts in a practical way by a combination of self-inquiry and introspection with shrewedness and realism. The extent to which an individual can do this, without losing either his self-respect or his self-confidence determines the level of his personal satisfaction. With such an approach, each situation of value conflict...
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...by the Committee on Professional Ethics Approved by the Board of Directors, August 7, 1999 Executive Summary This document contains two parts: I. Preamble and II. Ethical Guidelines. The Preamble addresses A. Purpose of the Guidelines, B. Statistics and Society, and C. Shared Values. The purpose of the document is to encourage ethical and effective statistical work in morally conducive working environments. It is also intended to assist students in learning to perform statistical work responsibly. Statistics plays a vital role in many aspects of science, the economy, governance, and even entertainment. It is important that all statistical practitioners recognize their potential impact on the broader society and the attendant ethical obligations to perform their work responsibly. Furthermore, practitioners are encouraged to exercise "good professional citizenship" in order to improve the public climate for, understanding of, and respect for the use of statistics throughout its range of applications. The Ethical Guidelines address eight general topic areas and specify important ethical considerations under each topic. A. Professionalism points out the need for competence, judgment, diligence, self-respect, and worthiness of the respect of other people. B. Responsibilities to Funders, Clients, and Employers discusses the practitioner's responsibility for assuring that statistical work is suitable to the needs and resources of those who are paying for it, that funders...
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...performance, emphasis on organizational learning, and abil-ity to satisfy the needs of key stakeholders. open systems A perspective which holds that organizations depend on the external environ-ment for resources, affect that environment through their output, and consist of internal subsystems that transform inputs to outputs. Internal Subsystems Effectiveness According to the open systems perspective, an organization’s effectiveness isn’t just its fit with the external environment. Effectiveness is also how well the company internally transforms inputs into outputs. organizational efficiency The amount of outputs relative to inputs in the organization’s transformation process. structural capital Knowledge embedded in an organization’s systems and structures. relationship capital The value derived from an organization’s relationships with customers, suppliers, and others. high-performance work practices (HPWP) A perspective which holds that effective organizations incorporate several workplace practices that leverage the potential of human capital. stakeholders Individuals, groups, and other entities that affect, or are affected by, the organization’s objectives and actions values Relatively stable, evaluative beliefs that guide a person’s preferences for outcomes or courses of action in a variety of situations. ethics The study of moral principles or values that determine whether actions are right or wrong and outcomes are good or bad corporate...
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...business? Jackall found that managers assess their decisions against contextual criteria. Essentially, managers try to gauge whether they feel “comfortable” with proposed resolutions to specific problems, a task that always involves an assessment of others’ organisational morality and a reckoning of the practical organisational and market exigencies at hand. The notion of comfort has many meanings. When applied to other persons, the idea of comfort is an intuitive measure of trustworthiness, reliability, and predicability in a polycentric world that managers often find troubling, ambiguous, and anxiety-laden. Such assessment of others’ organisational morality is a crucial aspect of a more general set of probations that are intrinsic to managerial work. (p.13) Jackall notes that power in corporations is centralised at the top in the person of the CEO, while ‘responsibility for decisions and profits’ is pushed down the line as far a possible (p.17) This has ethical implications. The displacement of responsibility for decisions onto subordinates takes the burden from senior managers and the person at the top. Too much knowledge is a dangerous thing for a CEO. It’s much better to have a subordinate take the blame for things which go wrong and to know nothing of the details. First, because they are unfamiliar with - indeed deliberately distance themselves from - entangling details, corporate higher echelons tend to expect successful results without messy complications. This is...
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...Sci Eng Ethics (2011) 17:597–605 DOI 10.1007/s11948-010-9213-7 Teaching Ethics to Engineers: Ethical Decision Making Parallels the Engineering Design Process Bridget Bero • Alana Kuhlman Received: 14 January 2010 / Accepted: 18 May 2010 / Published online: 4 June 2010 Ó Springer Science+Business Media B.V. 2010 Abstract In order to fulfill ABET requirements, Northern Arizona University’s Civil and Environmental engineering programs incorporate professional ethics in several of its engineering courses. This paper discusses an ethics module in a 3rd year engineering design course that focuses on the design process and technical writing. Engineering students early in their student careers generally possess good black/white critical thinking skills on technical issues. Engineering design is the first time students are exposed to ‘‘grey’’ or multiple possible solution technical problems. To identify and solve these problems, the engineering design process is used. Ethical problems are also ‘‘grey’’ problems and present similar challenges to students. Students need a practical tool for solving these ethical problems. The stepwise engineering design process was used as a model to demonstrate a similar process for ethical situations. The ethical decision making process of Martin and Schinzinger was adapted for parallelism to the design process and presented to students as a step-wise technique for identification of the pertinent ethical issues, relevant moral theories, possible...
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...ACCA Paper P1 0.b e Governance, Risk & Ethics o bo k 0 s2 0 s log p o t.c o m Class Notes June 2011 ebooks2000.blogspot.com eb o s ok 2 0 00 .b s log p o t.c o m © The Accountancy College Ltd, January 2011 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of The Accountancy College Ltd. ebooks2000.blogspot.com 2 www.studyinteractive.org Contents PAGE INTRODUCTION TO THE PAPER CHAPTER 1: CHAPTER 2: CHAPTER 3: CHAPTER 4: CHAPTER 5: CHAPTER 6: CHAPTER 7: CHAPTER 8: CHAPTER 9: CORPORATE GOVERNANCE – AN INTRODUCTION CORPORATE GOVERNANCE – MORE DETAILED AREAS AGENCY THEORY AND TRANSACTION COST THEORY GOVERNANCE IN DIFFERENT COUNTRIES AND ORGANISATIONS RISK MANAGEMENT INTERNAL CONTROL SYSTEMS STAKEHOLDER THEORY AND CSR BUSINESS ETHICS THE PROFESSIONAL ACCOUNTANT 5 7 21 29 35 49 61 69 e o bo k 0 s2 0 .bl 0 o p gs o t.c o m 81 93 www.studyinteractive.org ebooks2000.blogspot.com 3 eb o s ok 2 0 00 .b s log p o t.c o m 4 ebooks2000.blogspot.com www.studyinteractive.org Introduction to the paper eb o s ok 2 0 00 .b s log p o t.c o m www.studyinteractive.org ebooks2000.blogspot.com 5 IN T R O D U C T I O N T O...
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...Business and Economics, Monash University Corporate social responsiveness is what companies do in order to be socially responsible. This paper presents a case study of social responsiveness at the global mining firm BHP Billiton to illustrate a model of social responsiveness capabilities. Until now, corporate social responsiveness has described processes of environmental scanning, issues management and stakeholder management. The model presented here suggests that social responsiveness is rather understood as a cluster of five organisation-level capabilities that span an organisation’s culture and structure. The case study explores evidence for social responsiveness capabilities at BHP Billiton and considers management implications for the development of management abilities for social responsibility. Director of the Australian Centre for Corporate Social Responsibility, Dr Leeora Black is a consultant, researcher and educator focused on integrating social responsibility into business operations and strategies and measuring corporate social responsibility. Her work analyses complex CSR issues and problems and builds organisational CSR capabilities. She works with global firms, government businesses and social-sector organisations on integration of CSR into business operations and strategies, CSR measurement, stakeholder engagement and reporting. JCC 23 Autumn 2006 © 2006 Greenleaf Publishing G Corporate social responsibility G Capabilities G Management ...
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...CHAPTER ONE OUTLINE STUDENT LEARNING OUTCOMES 1. 2. 3. 4. 5. 6. Define management information systems (MIS) and information technology (IT) and describe their relationship. Validate information as a key resource and describe both personal and organizational dimensions of information. Explain why people are the most important organizational resource, define their information and technology literacy challenges, and discuss their ethical responsibilities. Describe the important characteristics of information technology (IT) as a key organizational resource. Define competitive advantage and illustrate the role of information technology in supporting competitive advantages and business vision. Discuss the impacts information technology can and will have on your life. INDUSTRY PERSPECTIVES 7 10 Timely Information: From 48 Hours to Just 20 Minutes Always Remember: Business Drives Technology A More “CustomerOriented” Internal Revenue Service Using Technology When Millions of Possible Solutions Exist 27 FEATURES Global Perspective Overcoming Language Barriers on the Internet On Your Own E-Mail: Electronic Mail or Expensive Mail? Team Work Identifying Hardware and Software Global Perspective Managing Knowledge with a Knowledge Management System On Your Own Researching Your Career and Information Technology Team Work Developing Strategies for Protecting Yourself against Identity Theft Electronic Commerce Using the Internet as a Tool to Find a Job • • • • WEB SUPPORT www.mhhe.com/haag...
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