H8032-Prelims.QXD 7/1/06 11:08 AM Page i CIMA’S Official Learning System CIMA Certificate in Business Accounting, 2006 Syllabus Certificate Level Fundamentals of Ethics, Corporate Governance and Business law David Sagar Larry Mead Philippa Foster Back H8032-Prelims.QXD 7/1/06 11:08 AM Page ii CIMA Publishing is an imprint of Elsevier Linacre House, Jordan Hill, Oxford OX2 8DP, UK 30 Corporate Drive, Suite 400, Burlington, MA 01803, USA First edition 2006
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Preferred Letter Code of Business Brochure Title Alternate Letter Ethics: Brochure Title Our Core Values in Action Alternate Letter Brochure Title Alternate Letter Brochure Title Our Code of Business Ethics reinforces our core values and drives our culture of compliance, ethical decision making and accountability. Our core values shape the culture and define the character of our company. They guide how we behave and make decisions. Accenture will not tolerate retaliation against any employee
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REGULATORS -SARBANES-OXLEY ACT 2002 9 AUDIT 10 EXTERNAL AUDIT 10 INTERNAL AUDIT 11 INTRODUCTION TO ANGLO IRISH BANK 12 The Scandals 12 Loans to Sean Fitzpatrick 13 Irish Life and Permanent Depositing Funds 14 Corporate Governance Situation of Anglo 16 Ernst & Young – External Auditor 17 Impact on Shareholders & The Public 18 Company Law, Financial Regulator, Accounting Standards IFRS and GAAP 19 TYCO INTERNATIONAL 20 DETAILS OF TYCO’S SCANDAL 21 ACCOUNTING ISSUES
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Asian Journal of Business Management 3(3): 152-160, 2011 ISSN: 2041-8744 © Maxwell Scientific Organization, 2011 Received: April 21, 2011 Accepted: June 10, 2011 Published: August 20, 2011 Ethical Compliance by the Accountant on the Quality of Financial Reporting and Performance of Quoted Companies in Nigeria 1 G.N. Ogbonna and 2Appah Ebimobowei Department of Accounting, Faculty of Management Sciences, University of Port-Harcourt, Port-Harcourt, Nigeria 2 Department of Accounting, Bayelsa
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policies are different for every company and sometimes for different divisions within one company, leaving the interpretation up to administrators or employees. There some administrators which are allowed sick leave to be used for other purposes. These situations all present ethical problems for management. New York recently joined the list of cities requiring paid sick leave. Others include Portland, Seattle, San Francisco, Long Beach, and Washington, DC. Other regions are sure to follow. Many consider
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ETHICS IN THE WORLD OF BUSINESS Frequently, the ethically correct course of action is clear, and people in business act accordingly. Exceptions occur when there is uncertainty about ethical obligations in particular situations or when considerations of ethics come into conflict with the practical demands of business. In deciding on an ethical course of action, we can rely to some extent on the rules of right conduct that we employ in everyday life. However, business activity also has some
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Policies 7 6. Should Governments Focus on inequality? Or Poverty? My Reflections 8 7. Conclusions 9 8. Bibliography 9 Role of Poverty Benchmark as a component of Equity and Re-distribution Policy 1. Introduction How do you define poverty? It is a complex phenomenon influenced many factors. So there are many different ways to describe it. In general terms, idea of poverty is that if you can’t afford basic needs, you are poor. Yet, identifying such basic needs is
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Introduction Making financial decisions involves balancing risks and profitability. Financial management is the operative way for a firm to organize and control financial resources of a firm in order to exploit profitability and ensure liquidity for a company. The three types of financial management decisions are capital budgeting, capital structure, and working capital management. It is important that the decisions being made in regards to financial management be concise, educated, and understandable
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ORGANIZATIONAL POWER POLITICS This page intentionally left blank ORGANIZATIONAL POWER POLITICS Tactics in Organizational Leadership Second Edition GILBERT W. FAIRHOLM PRAEGER An Imprint of ABC-CLIO, LLC Copyright © 2009 by Gilbert W. Fairholm 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, except for the inclusion of brief
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Regardless of how we tend to view leadership, research shows that leaders do not necessarily possess any more positive traits than anyone else. Effective leaders do, however, develop and practice certain behavioral skills that contribute to their success. Rather than relying on personality traits, leaders should work to develop their relationships with followers, peers and other leaders. Effective leaders show intelligence, good judgment, honesty and integrity, responsibility, stability, initiative
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