...QUESTIONS FOR THE ‘ETHICALLY-PROFESSIONAL’ C.P.A.-TO-BE 1. Do YOU care about how your actions as a C.P.A. could benefit or harm other persons / society? (from our discussion of Psychological Egoism) As a C.P.A., we should always care about how our actions will affect other people. However, there will be times that we will catch someone trying to deceive and we as a C.P.A. are morally required to report this and not be deceptive with the other agent. We as C.P.A’s should not always act in self-interest as Psychological egoism would suggest we do. 2. Do YOU believe that there are (at least some) objective ethical standards and norms? – Or do you think that ethical standards and norms are subjective, merely a matter of what you subjectively feel is right / wrong? (from our discussion of Ethical Subjectivism) I think that ethical standards and norms are subjective but not only on what I personally feel is right and wrong. I think the region that I live in has a lot to do with this too. I think my morality tells me if it is right or wrong by I think the ethical portion is based off my society’s perception of what is right and wrong. 3. Do YOU accept ethical obligations to benefit and not to harm others? - Or do YOU only recognize an obligation to yourself to benefit / not to harm your self alone? (from our discussion of Ethical Egoism) With Ethical Egoism, you want to do what is in your own self-interest but also what is in the interest of others...
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...09/09/2013 WHO ARE THEY? WHAT DO WE KNOW ABOUT THEIR ETHICAL POSITION? IN VITRO FERTILISATION ABORTION Four month after a single women got pregnant, having three IVF-treatments with donor sperm, she asks for an abortion. According to the women, she doesn’t need the foetus any longer. She made her point: she is fertile and is able to become pregnant. WHAT IS ETHICS? • Ethics may be defined as a set of moral principles that govern one’s course of action. • Ethics and law are a system of conflict resolution. • The law is the minimum behavior standard. Ethics Trends, Issues & WHAT IS ETHICS? • Ethics is philosophy of morality. • This is why it is sometimes referred to as ‘moral philosophy.’ • The term ‘ethics’ comes from the Greek term ethos meaning character, and we mean by the moral character of a person whether he or she is a good or bad person. MORALITY Everyone has some morality of his or her own ‐ what he or she thinks is right and wrong ‐ and it sometimes happens that people who others see as bad do not see themselves as bad. Each nation has a conception of morality too, a conception which reflects the collective thinking of the majority of the people of the nation. Much of a nation’s morality is stated in laws which prohibit immoral actions such as rape, robbery, or murder. It is questionable whether everything which is illegal is also immoral. GOOD EVIL We’re doing this for years It’s in my interest Hey! This is what...
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...Monsanto Company is the world’s largest seed company. They specialize in genetic manipulation of organisms. Monsanto was founded by John E Queeny in 1901 in St. Louis, Missouri. The company’s first product was artificial sweetener. At the start of World War 1, company leader realized the growth opportunities of industrial chemicals. In 1970’s, Monsanto had produced a chemical known as Agent Orange. Agent Orange contained dioxin; a chemical that caused a legal nightmare for Monsanto, a lawsuit was filed against Monsanto on behalf of hundreds of veterans. The repercussions of dioxin would plague the company for years. In 1981 Monsanto leaders determined that biotechnology would be the company’s new strategic focus, so in 1994 they introduced the first biotechnology product. In 1997 Monsanto spun of its chemical business as Solutia and changed its name to Pharmacia. Two years later, a new Monsanto, focused on agriculture. The New Monsanto was tainted by disturbing news about the company’s conduct. Monsanto had been covering up years of environmental pollution. A paper trail showed Monsanto had known about the pollution since 1960, but didn’t stop the dumping. Hugh Grant took over the company in 2003. But because of the scandals and stakeholders uncertainty, the price of Monsanto’s stock had fallen by 50 percent, and they lost $1.7 billion dollars. Grant knew by strategic focus on GM foods, the company would recover. Monsanto’s Pledge and Code...
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...Personal Responsibility Goals Long-term goals.Long-term goals represent major targets in your life. These goals can take 5 to 20 years to achieve. In some cases, they will take a lifetime. They can include goals in education, careers, personal relationships, travel, financial security What do you want to accomplish in your life? Do you want your life to make a statement? If so, what is that statement? Mid-term goals.Mid-term goals are objectives you can accomplish in 1 to 5 years. They include goals such as completing a course of education, paying off a car loan or achieving a specific career level. These goals usually support your long-term goals. Short-term goals.Short-term goals are the ones you can accomplish in a year or less. These goals are specific achievements, such as completing a particular course or group of courses hiking down the Appalachian Trail, or organizing a family reunion. A short-term financial goal would probably include an exact dollar amount. Whatever your short-term goals are, they will require action now or in the near future. To avoid this outcome, set goals in a variety of categories. Consider what you want to experience in your: * education career financial life family life social life * level of health One of the most effective ways to stay on track and actually get things done is to use a daily to-do list. choosing your overall direction and taking charge of your life What is one task I can accomplish toward...
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...PART ONE According to the conventional project management approach, projects are successful if they meet time, budget, and performance goals . Yet studies show that most projects are late, over budget, and do not deliver their expected objectives. Furthermore, even after completion, many projects do not contribute to their company’s business success. After the initiation stage, the project is planned to an appropriate level of detail. The main purpose is to plan time, cost and resources adequately to estimate the work needed and to effectively manage risk during project execution. As with the Initiation process group, a failure to adequately plan greatly reduces the project's chances of successfully accomplishing its goals. Strategic Management by Neil Ritson,2006 Strategic Project planning generally consists of : * determining how to plan (e.g. by level of detail or rolling wave); * developing the scope statement; * selecting the planning team; * identifying deliverables and creating the work breakdown structure; * identifying the activities needed to complete those deliverables and networking the activities in their logical sequence; * estimating the resource requirements for the activities; * estimating time and cost for activities; * developing the schedule; * developing the budget; * risk planning; * gaining formal approval to begin work. Michael Stanleigh , “2010 PMO Global Study: How a Project Management Office Can...
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...The Merriam-Webster definition of ethics is: rules of behavior based on ideas about what is morally good and bad. However, different people have different views of what is right and what is wrong, Although we do agree with most of the more serious wrong doing to be wrong (such as stealing and murder for example). However there are some people in the business world who are constantly committing unethical behavior and while knowing that is unethical they celebrate their actions because at the end it is making them money. Throughout history there has been many examples of this Enron, AIG, and Merrill Lynch. Unethical practices are nothing new in our country. Forbes has a very interesting article named “ Executive Beware: The SEC Now wants to Police Unethical Corporate Conduct where it talks about how unethical behavior among companies has been increasing in the last few decades and how new laws have had to been drawn up in order to try and control the irresponsible actions of many companies: “ The focus on ethics in corporate operating procedures is a trend that has grown over the last few decades. This growth has largely been driven by the passage of and amendments to three major pieces of legislation: the Foreign Corrupt Practices Act (FCPA), the Federal Sentencing Guidelines (FSG), and the Sarbanes-Oxley Act of 2002 (SOX Act). The FCPA, passed by Congress in 1977, marked the beginning of prosecuting unethical corporate conduct. It was passed in response to Congress’s realization...
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...|Meta Ethics |Conscience |Free Will and Determinism |Virtue Ethics |Environment/Business |Sexual Ethics | |Jan 2012 |All ethical language is prescriptive.’ Discuss. [35] | |Critically assess the claim that free will and determinism are compatible. [35] |3 To what extent do modern versions of Virtue Ethics address the weaknesses of Aristotle’s teaching on virtue? [35] | |For moral issues surrounding sex the demands of conscience override other ethical considerations.’ | |June 2011 |‘Ethical statements are no more than expressions of emotion.’ Discuss. | |Critically assess the view that we are not responsible for our evil actions |To what extent is Virtue Ethics helpful when making decisions about extramarital sex? |Assess the claim that secular approaches to environmental issues are of more help than religious approaches. | | |Jan 2011 | |Critically assess the claim that conscience is the voice of reason. (35) |Our ethical decisions are merely the result of social conditioning. Discuss. (35) | |The environment suffers because business has no ethics. Discuss. (35) |Natural Law is the most reliable approach when making decisions about pre-marital sex. Discuss. (35) | |June 2010 | | |Critically assess the claim that people are free to make moral decisions. (35) |‘The weaknesses of Virtue Ethics outweigh its strengths.’ Discuss. (35) |Assess the usefulness of Religious Ethics as an ethical approach to business. (35) |To what extent are ethical theories helpful when considering...
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...Statement of Ethics Statement of Ethics Table of contents Using the Statement of Ethics The 3 Basic Beliefs and Guiding Principles Introduction Who is Covered What Law Applies Associate Responsibilities Additional Responsibilities for Management Associates Discipline for Violations 4 5 6 6 6 6 7 7 8 8 8 8 9 Leading with Integrity in Our Marketplace Fair Competition Intentional Dishonesty Financial Integrity Insider Trading Restrictive Trade Practices 19 19 19 20 20 21 Leading with Integrity in Our Communities 22 Anti-Corruption Anti-Money Laundering Authority to Work Environmental Responsibility Health & Safety Protecting Personal & Business Information Government Contracts & Inquiries Political Involvement International Trade Media Statements 22 23 24 25 25 26 28 28 28 29 30 30 32 33 Raising Concerns & Speaking Up Ethics Opinions Waivers What happens How to Raise a Concern Leading with Integrity in Our Workplace 10 Alcohol & Drug Abuse 10 Harassment 11 Inappropriate Conduct 11 Non-Retaliation 12 Non-Discrimination 12 Wage and Hour 13 Conflict of Interest (COI) 14 COI – Financial Investments 14 COI – Personal Relationships with Suppliers 15 COI – Gifts & Entertainment 16 COI – Personal Relationships with Other Associates 17 Walmart Assets 18 Final Disclaimer Global Ethics Contact Information Ethics Committee Contact Information Index 2 A message from our Chief Executive Officer Mike Duke, CEO Dear friends, Walmart started out with a single...
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...Discussion, Marketing Technology, and Ethics Questions Gary A. Stewart Trinity International University, Principles of Marketing BUS113E Bill Perez, Degrees April 6th, 2016 Author Note Gary Stewart, Business Administration, Trinity International University Florida Regional Center, Correspondence concerning this paper should be addressed to: Gary Stewart. Email: zgstewar@tiu.edu 4. Discuss trends impacting marketing and the implications of these trends for how marketers deliver value to customers. • This student will first define and analyze what is marketing: marketing is the process of building profitable customer relationships by creating value for customers and capturing value in return. Understanding the marketplace and customer needs are vital in creating the right mix that a company needs to attract its core customers. There are five core marketplace concepts: 1. Needs, wants, and demands, 2. Market offerings (products, services, and experiences), 3. Value and satisfaction, 4. Exchanges and relationships 5. Markets. • Needs include basic physical needs for food, clothing, warmth, and safety; social needs for belonging and affection; and individual needs for knowledge and self-expression. (Kotler, Armstrong. p.6. 2015) • Wants are the form human needs take as they are shaped by culture and individual personality. Demands are wants backed by buying power. Marketing offering includes combinations of products...
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...Ethics and Compliance Paper for Disney Corporation Team A FIN 370 July 13, 2011 Steven Russell Ethics and Compliance Paper for Disney Corporation The role of ethics and compliance that Disney Corporation commits to in accordance to their financial standards promotes conducting their business with the highest standards of business ethics, rules, laws, and regulations, which Disney Corporation has adopted Code of business conduct and Ethics for Directors Code. Directors have guidelines that consist of four basic guidelines such as, representing the interest of shareholders of the Walt Disney Company, display commitment, high standards of integrity, and independence of judgment, devote time, and energy to guarantee the diligent performance of his or her responsibilities, and complying with every condition of this code. Another major responsibility that Disney Corporation commits to is integrity in the company’s financial statements; compliance with all legal and regulatory requirements; qualifications and independence of the Company’s independent auditors; and performance of the company’s internal audit function (The Walt Disney Company, 2009). The Disney Company will review with management all financial reporting issues, which includes analyses of any effects of alternative GAAP methods on the financial statements. Disney Company’s internal control has an effective system that promotes the reliability of financial and operating information, which complies with applicable...
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...Business Research Ethics Cynthia Debose RES/351 April 29, 2013 University of Phoenix Dr. Julie Bonner 2. The article chosen from the University Library to evaluate the practice of unethical business research conduct is called Flacking for Big Pharma written by Harriet A. Washington. The article delves into the activities of “Big Pharma,” or the commercial pharmaceutical industry of the United States. In this article the author highlights some market strategies used by the industry, which suggest corrupt practices. The article criticizes the actions of the pharmaceutical industry beginning in the 1980s to the present, asserting that the industry compromises the integrity of the process of medical research and that it pressures consumers and doctors to use its products and that it falsifies data regarding the capabilities and dangers of its drugs (Harriet A. Washington, American Scholar, Summer 2011, vol. 80). Drug makers do not just comprise doctors; they also undermine the top medical journals and skew the findings of medical research. Identifying unethical business research involved in this article is given. Evaluating the article will also show how unethical behavior affects the industry, injured party, and society. A proposition of how unethical behavior can be avoided is proposed. The article is based on how pharmaceutical companies use medical research in medical journals and advertising (Washington H., 2011). Medical advertising has an influence on medical...
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...“Kindre Todd and the Ehtics of OD” 1. Identify and describe the ethical dilemma situation. In this case, an OD professional consultant may face several conflicts from internal External sources as well as the companies’ values for how to resolve issues in this case. Some companies value lateral open exchange of information and problem solving where as others might have a top-down approach for problem-solving. The OD consultant must work with varies environments and effective based on the companies’ individual needs and problems. So that, The OD professional is often face the challenge with what is the best strategy to develop a plan based on differing sets of values from the companies. Another challenge facing the OD professional is that of ethics is that when entering into a situation, the consultant and company have different values, needs, skills, and attributes on how to accomplish the change needed. The consultant may have to deal with conflict as some company may not willing to adapt themselves. And that is why values have played a key role in OD to promote trust, collaboration and openness for improving organizational effectiveness and productivity. 2. Provide background for the ethical dilemma; explain how it come about. The best ethical dilemma that can be described in the background of Kindre Todd case is “Technical Ineptness” The Kindred Todd case did not articulate the exact skills and attributes of both sides; company or the consultant...
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...QUESTION TWO: ADULT CASE STUDY, AN ETHICAL ISSUE OF CONSENT. This essay presents a critical incident analysis of a 70 years old man refusing to give consent to a life saving treatment. The essay will discuss its impact by discussing the conflict between professional and the patient’s issues. It will go on to explain the main professional issues in the scenario, breach of any NMC code of conduct and show how they relate to the guidelines set by Nursing and Midwifery Council (NMC). It will also highlight on the relevant underlying legal or ethical principles that applies to the case study and its implications. For instance, ethical principles, such as beneficence, non-maleficence, autonomy, justice, human rights and the best interests of the patient will be explored, in the light of relevant laws, in order to show some of the legal and ethical complexities within this case study, and finally draw a conclusion. For confidentiality purposes, have been changed in accordance to the NMC guidelines. The main professional issue reflected in this case study is the issue of consent. Consent, means to give permission for something to take place or to agree to do something (oxford dictionary 1998). This does not necessitate that, the actions approved have been developed or permission given in the knowledge of possible consequences known as informed consent has been achieved. This goes to show that, for medical purposes, although the patient has the right to refuse treatment, he has to also...
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...“They’ve got an opinion. We’ve got an opinion. We won. End of story.” A case study on non-compliant corporate governance at M&S, adapted from articles by Steve Hawkes, Patrick Hosking, Peter Stiff, John Waples, Richard Fletcher, Marcus Leroux , Catherine Boyle, David Wighton and Murad Ahmed in The Times and Sunday Times, 11/03/08 to 08/07/0 11/03/08 Marks & Spencer (M&S) gave its second-biggest shareholder (Legal and General, L&G) only one hour’s notice before announcing that it would promote Sir Stuart Rose to the position of executive chairman, effective June 1st. Sir David Michels will be deputy chairman. Currently the senior non-executive director, he is no lightweight. However, given Sir Stuart’s personality, he and other non-executive directors will have to work hard to curb an autocratic bias. Lord Burns, M&S’s outgoing chairman, did not consult L&G until 9am on the morning of the announcement. Hours later, L&G issued a rare public statement condemning the promotion as “unwelcome.” Mark Burgess, head of equities for L&G, said: “We believe strongly in the separation of the roles of chairman and chief executive.” M&S apparently contacted one other large shareholder on Monday to see if it would put its name to a statement supporting the plan. That shareholder refused. M&S said it delayed informing key shareholders because of fears that details about the reshuffle could leak to the media. A spokeswoman said: “We have now spoken...
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...KES Kumpulan hak asasi manusia risau terhadap nasib membantah Penan di tapak Empangan Murum. (Human rights groups fret over fate of protesting Penans at Murum Dam site) by stephen then, The Star Online MIRI: Aktivis hak kemanusiaan menyatakan kerisaun mereka terhadap nasib yang menimpa 200 orang Penan yang sedang kehabisan sumber bekalan makanan dan minuman yang ketika ini sedang mengadakan demonstrasi tentang pembinaan Empangan Murum di dalam kawasan tengah Sarawak.Polis telah mengadakan sekatan jalan berhampiran jalan untuk ke Empangan Mudum di mana tempat mereka melakukandemonstrasi. Wakil daripada Institut Sumber Borneo (Borneo Resources Institute (Brimas)) dan Pertubuhan Hak Orang Pribumi Sarawak (Society for Rights of Indigenous People of Sarawak (SCRIPS) telah berada di Murum untuk beberapa hari yang lepas dengan tujuan untuk melawat kumpulan orang Penan tetapi mendapati mereka tidak berjaya menembusi sekatan jalan yang didadakan oleh pihak berkuasa. BRIMAS menyatakan koordinaternya Raymond Abin dan setiausaha SCRIPS, Michael Jok telah pergi ke tempat berkenaan berasingan dan memberitahu The Star Online bahawa mereka telah dihalang daripada melepasi sekatan polis. Abin menyatakan dia telah berjaya mengambil gambar sekatan polis dan menambah: “Saya cuba untuk melepasi sekatan itu, tetapi pihak polis mengarahkannya untuk berundur kerana tiada sesiapa dibenarkan masuk kecuali dengan kebenaran khas untuk hal-hal rasmi.” “Saya juga dengar bahawa pendemonstrasi akan...
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