...has become an international problem that has developed into a world social issue. There are many forms of human trafficking such as child trafficking, abduction, and laundering. This is a major problem because human trafficking is illegal and a violation of human rights. Nevertheless, this repulsive act is continuously committed. Poverty, greed, corruption, supply and demand, is the components of human trafficking. Some have argued and defined human trafficking as the removing of any orphan from their culture and placing them in an unrelated different environment. Nevertheless, it is the poor non-educated families from developing or sending nations that suffer the most. Kenya and other nations have been affected by human trafficking in one way or another, while the United State avoids legal responsibility and accountability in such matters. Kenya’s issue is child abduction. This type of human trafficking is increasing around the world. Children are abducted and forced to fight in armies. The majority of the world’s conflict is fought by children. Healy (2008) states: Children are recruited primarily because they are easily to control and indoctrinate…Some are abducted or conscribed by force;…Girls are abducted into armies, some to serve as soldiers, others for sex, and often both(p.96). Bondo district, Kenya is characterized by high levels of poverty, and a HIV prevalence rate (13.7%), which is twice the national average. Under these conditions, the issue of orphanhood becomes...
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...Chapter 9 Topics include IFRS and the roadmap to adoption in the U.S., comparative corporate governance in various countries, global code of ethics, and international auditing standards. IFRS and the roadmap to adoption in the US - Single set of globally accepted accounting standards, from GAAP to IFRS - SEC permits foreign companies to use IFRS without reconciliation to US GAAP - SEC road map assumes IFRS will replace GAAP - SEC questions whether or not to mandate IFRS starting in 2015 o Concerns of the quality of IFRS; is it of high quality and sufficiently comprehensive o Convergence as a “improve and adopt” strategy; improve IFRS before approving it Convergence between both sets of standards is less complex and less costly than complete IFRS adoption Comparative corporate governance in various countries - Effect on corporate governance systems because audit committees and board of director members will have to deal with convergence issues o Investors and regulators look at restatement negatively, so audit committees and board members will need to address this risk effectively o Managing stakeholder expectations in terms of meeting targets and key performance indicators given the changed results under IFRS - These people have to monitor the quality and robustness of the conversion process - Ethical issues exist in corporate governance systems in different countries because business practices and cultural considerations directly reflect way in which companies...
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...nursing ethics (?????). Making care of the patient the foremost important ethical duty of the patient (??????). As health care today has become more complex and challenging the fundamental principles of Florence Nightingale’s ethical principles are still in use today (??????). Over the years the adoption of more formal codes of ethics, the American Nurses Association and the International Council of Nurses, were established to guide nurses in everyday choices of care (BOOK>>>>). Understanding the fundamental necessity of professional codes of ethics in nursing is an essential skill. Therefore, this paper will discuss and compare the importance of the American Nurses Association...
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...The Consequences of Mandatory Corporate Sustainability Reporting Ioannis Ioannou London Business School George Serafeim Harvard Business School Abstract We examine the effect of mandatory sustainability reporting on several measures of socially responsible management practices. Using data for 58 countries, we show that after the adoption of mandatory sustainability reporting laws and regulations, the social responsibility of business leaders increases. We also document that both sustainable development and employee training become a higher priority for companies, and that corporate governance improves. Furthermore, we find that companies implement more ethical practices, reduce bribery and corruption, and that managerial credibility increases. These effects are larger for countries with stronger law enforcement and more widespread assurance of sustainability reports. We conclude with thoughts about mandatory sustainability and integrated reporting. Keywords: sustainability reporting, mandatory reporting, corporate social responsibility, integrated reporting Assistant Professor of Strategic and International Management, London Business School, Regent’s Park, NW1 4SA, London, United Kingdom. Email: iioannou@london.edu, Ph: +44 20 7000 8748, Fx: +44 20 7000 7001. Assistant Professor of Business Administration, Harvard Business School, Soldiers’ Field Road, Morgan Hall 381, 02163 Boston, MA, USA. Email:gserafeim@hbs.edu, Ph: +1 617 495 6548, Fx: +1 617 496 7387 (contact...
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...Pro Interracial Adoption Rhetorical Analysis Adoption can intersect with race to create the controversial issue of interracial adoption, which is children and parents entering an adoptive relationship while being of differing racial backgrounds. Many people involved in the adoption process, (eg. parents, agencies, non-profit organizations) have shared their viewpoints on this topic, including adoptees themselves. When discussing interracial adoption, supporters tend to appeal to their audience in different ways. Some draw upon logic, people’s emotions, or their morals. Academically, these appeals are called logos, pathos and ethos, respectively. Examples of logical appeal are the usage of statistics and anecdotes. Most of these statistics...
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...Outcomes • Identify the different elements of an organization macro-environment that impact on an organization‟s e-business and e-marketing strategy • Assess the impact of legal, privacy and ethical constraints or opportunities on a company • Assess the role of macro-economic factors such as economics, governmental e-business policies, taxation and legal constraints. David Chaffey, E-Business & E-Commerce Management, 5th Edition, © Marketing Insights Limited 2012 Slide 4. 3 Management Issues • What are the constraints such as legal issues placed by the e-environment on developing and implementing an e-business strategy? • How can trust and privacy be assured for the customer while seeking to achieve marketing objectives of customer acquisition and retention? • Assessment of the business relevance of technological innovation. David Chaffey, E-Business & E-Commerce Management, 5th Edition, © Marketing Insights Limited 2012 1 Slide 4. 4 Activity 4.1 Introduction to Social, Legal and Ethical Issues • List all the social, legal and ethical issues that the manager of a sell-side e-commerce website needs to consider to avoid damaging relationships with users of his or her site or which may leave the company facing prosecution. You can base your answer on issues which may concern you, your friends or family when accessing a website. David Chaffey, E-Business & E-Commerce Management, 5th Edition, © Marketing Insights Limited 2012 Slide 4. 5 ...
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...International Legal and Ethical Issues LAW/421 International Legal and Ethical Issues Addressing international and legal issues can bring about large implications for both companies. It is advisable to have a distinct contract drawn up to protect the rights of the companies especially when seeking technology licensing. Different legal and ethical issues arise when setting up international partnership. One should take into consideration the customs of the business they are trying to complete transactions with. As Melvin (2011) states: International law has traditionally been defined in very broad terms and not limited simply to rules that are applied to settle disputes in court. Rather, international law is influenced by a combination of law, religious tenets, and diplomatic relations between nations. (p. 262, para. 1) International organizations help to define the development of international law (Melvin, 2011, p. 634). These international organizations are structured through several areas of multinational representation which are regulated and created by treaties. Some of these areas are the well-known United Nations and the U.N. Commission on International Trade Law which devised the creation of the Convention of Contracts for the International Sale of Goods (CISG). This is generally the most popular among international organizations. However, each organization must also keep in consideration certain policies, such as one others political situation, cultural issues...
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...LGBT Adoption New Jersey’s statewide parenting legislation espouses a progressive stance on the matters of same-sex parenting and child care in the processes of adoption and foster parenting. The Garden State allows for same-sex adoption; allows single homosexuals to adopt; and allows second parent same-sex adoption (Lifelong Adoptions, 2013). New Jersey has passed progressive laws and policies that prohibit discrimination charged against LGBT individuals in the adoption process (Lifelong Adoptions, 2013). New Jersey state law also bans discrimination against LGBT individuals in the foster parent process (Lifelong Adoptions, 2013). New Jersey Statutes Annotated 9:3-43 enables for any person to adopt permitted the said person(s) pass a background investigation and meet adoption criteria for eligibility (Onelce, 2012). Unmarried joint adoptive parents petitioning to adopt a child can do so because of N.J.S.A. 9:3-43 (Onelce, 2012). In “Re-adoption of Two Children” by H.N.R., 666 A.2d 535 (Onelce, 2012) addresses second parent adoption; this statute exercises the possibility for an individual to petition for shared rights of custody with a parent who already possesses legal parental custody of a child. Several states prohibit joint adoption due to unmarried status. This statute is favorable for unmarried parents seeking to adopt in New Jersey. This New Jersey statute provides for an overall tolerant atmosphere for LGBT individuals and couples looking to adopt or become foster...
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...Abstract Ethical theories has been a topic of philosophical debate for centuries, but only recently has corporate governance and social responsibilities became a necessary fixture for modern businesses to function. Thus sparking scepticism that businesses adoption of CSR initiatives are a result of shifting societal trends for financial rewards and not out of ‘good will’. It is therefore a surprising given that this paper, Origins Natural Resources, an international cosmetic superstar adopted CSR since its conception and continues to maintain strong earth friendly practices throughout its operations regardless of substantial costs and burden to uphold. Thereby exploring the possibilities that characteristics of virtue can truly exist in a corporate entity, and perhaps society should be less sceptical of others intentions. Introduction The question of why businesses truly adopted CSR initiatives has never been initiated, thus sparking interests on whether or not it is an authentic act of corporate citizenship or simply a front to financial rewards. This paper aims to analyse Origins Natural Resources dedication towards Corporate Social Responsibilities (CSR) addressing two major issues the organisation perceived as most significant and relevant to its core products and services. The two categories are addressing the importance of animal cruelty via experimentation and environmental sustainability. These issues will be analysed by applying utilitarianism, Kant and Virtue...
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...adjustments for organizational success. This paper will evaluate the planning functions of Boeing. Boeing is the largest manufacture of military planes and commercial jetliners and “One of the world’s” leading aerospace companies. Boeing specializes in manufacturing and designing of defense systems, communication systems, launch vehicles, and various other systems. Boeing operates the International Space Station and the Space Shuttle National Aeronautic Space Administration (NASA), Boeing functions of management is the important factor to the success of the company. Boeing Management Planning Functions Boeing has many departments therefore lack of planning would place the company in a vulnerable position for failure to motivate employees and meet deadlines. Boeing has developed a very unusual organizational structure, which assumes two business solutions tied together with nine levels that define the corporate functions. Boeing’s planning functions of management consist of engineering, technology, and operations, human resources management, business development, finances, international operations, internal governs, legal department, and public relations/environmental management. Boeing employs effective and simple management actions for planning, acting, analyzing, and...
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...AC504: Ethical Issues in Business and Accounting Assignment #6 for Professor Gates By Nicholas Gainsbrugh Overview of the Australian Accounting Standards Board and Harmonization with IFRS Nicholas Gainsbrugh Unit 6 Assignment for Prof. Gates Assignment: An Overview of the Australian Accounting Standards Board and Harmonization with IFRS Abstract: The accounting profession in Australia is thriving. The number of accountants employed at the professional level has risen strongly over the past decade, from around one hundred thousand in 1997to over one hundred fifty thousand in 2006 and it has really skyrocketed from there for the last 6 years. This paper will discuss what actions that Australia should take with regard to the adoption or (Harmonization) of IFRS. Many dissenters have complained - pointing attention to the political dimensions of the decision. While it might be politically unattractive for Australia to surrender some of its power to set its own standards, it would also be unattractive for Australia to remain on the outside while important international agreements are being made. This paper will also look developments in the adoption and implementation of IFRS around the globe, with particular interests in certain countries that are … within scope – similar to Australia - countries such as Canada, China and India. And if harmonization is not really a sensible reality, then would compatibility be a close second? Something to hope for if you fall short...
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...Ethical and Legal Dilemmas of Surrogacy Christie Blackwell HCA 322 Dr. Nine Bell June 17, 2013 Ethical and Legal Dilemmas of Surrogacy Many individuals have a life plan consisting of college, marriage, and then children. After numerous methods of conception, many couples are still unable to conceive a child. A woman who enters into a contract with a couple, agreeing to carry and birth a child, then hand that child over to the contracted couple, who is often unable to conceive own their own naturally is considered surrogacy (Pozgar, 2012). Surrogacy raises many ethical and legal issues for all parties involved. Is it moral or immoral to enter into an agreement with a woman to birth a child for money? What are the legal rights of the woman conceiving or of the couple? Should the child be aware of the process in which he or she was born? Does the child have rights to access the confidential records of the process? These are a just a few questions that will be addressed throughout this paper. Discussed below is the history of surrogacy, the ethical and legal dilemmas that surround surrogacy, alternative solutions to surrogacy, and the potential effects and future implications of how surrogacy may be addressed. There are two types of surrogacy arrangements to consider. These types of surrogacy are genetic and gestational. Genetic or traditional surrogacy is where the surrogate mother contributes her genetic makeup to the offspring, whereas gestational surrogacy consists...
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...This essay will discuss the following main statement; the adoption of a proposed new look Code of Ethics, based on the international Federation Accountants’ code, will ensure that New Zealand Charted Accountants meet their ethical responsibilities. Within this essay an adverse position will be taken towards the previous statement. The international Federation of Accountants (IFAC) states that, professional standards and the code of ethics form important benchmarks that should be met by practicing accountants. Accountants should understand and apply them when conducting any type of work (Pickett 2005). The New Zealand Institute of Charted Accountants (NZICA) is a member of IFAC, as part of its member obligations NZICA has to apply the same standards as IFAC (nzica) . This is how the previous statement arises, due to IFAC recently going through a major revision of the code in the area of independence. (nzica) .This essay will appoint different issues and concerns about adopting a new code of ethics and how this change will actually affect the society. Such points are; personal moral judgment, ethical education being a factor of ethical responsibilities and unclear types of enforcement and points of the Code of Ethics. “Good ethics, whether at work or home, demands self-knowledge, Whereas some groups want to see ethics as a skill or a particular part of organizational transformation, practising good ethics ultimately comes down to you and how you make decisions.”(6). Moral judgment...
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... and many other factors, all of which increased the public awareness of changes in global business environment and also brought many challenges to this profession. In response to these difficulties, modern accountants must develop a broader range of knowledge and skills to better perform their financial responsibilities. This paper examines several key challenges concerning the profession: 1) independence, 2) globalization and IFRS, 3) knowledge and skills gap. Challenges faced by accounting profession Independence and objectivity Independence is not a new issue faced by accountants; however, it has been and always will be one of the biggest challenges faced by this profession. Accounting to the research done by Beverley, Barry, Philomena, and Steven (2007), failure to maintain independence and objectivity is ranked as the second most frequent ethical failure factor (p.938). The growth of large international accounting firms has facilitated the provision of diversity of services. Clients benefit from such umbrella services more than the value of the service itself, which raises the question...
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...May 2012 IJMT Volume 2, Issue 5 ISSN: 2249-1058 __________________________________________________________ ETHICS IN SUPPLY CHAIN Vipul Chalotra* __________________________________________________________ ABSTRACT: Today, supply chain management is a well recognised area of academic debate. It has an international presence, with both practitioners and academics alike recognising that it’s an important area of management. An ethical supply chain is paramount to the success of modern business. Through fair and ethical interaction with suppliers, wholesalers, retailers, customers and the industry at large, aims to promote ethical supply chain. Ethics may be considered as standards or norms that distinguish between right or wrong and good or bad. This paper aims to highlight the conceptual framework of ethical supply chain with its effective role in present business besides its importance in supply chain management. It also portrays the benefits derived by adopting ethics in supply chain management. Key Words: Ethics, Supply chain. * Assistant Professor, Department of Commerce, University of Jammu, Udhampur Campus. A Monthly Double-Blind Peer Reviewed Refereed Open Access International e-Journal - Included in the International Serial Directories Indexed & Listed at: Ulrich's Periodicals Directory ©, U.S.A., Open J-Gage, India as well as in Cabell’s Directories of Publishing Opportunities, U.S.A. International Journal of Marketing and Technology ...
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