In this chapter you will learn: Present the definition of ethics in general and business ethics in particular, recognize the need for a code of ethics that is upheld especially by setting the right “tone at the top”, become familiar with the SEC rules and regulations relating to ethics, provide an overview of listing standards and suggestions relating to ethics, understand the board’s role in setting the company’s ethical codes,...
Chapter 6 - Professional standards, ethics, business, and legal practices. This chapter presents the following content: Areas of competence, the NCBTMB code of ethics, ethic considerations, professional considerations.
.ETHICAL ISSUES IN ACCOUNTING
Ethical issues in the field of accounting have been previously considered in the UK only in terms of the application of codes of ethics. This unique book identifies accounting as an activity with complex ethical implications for the profession in general and for individual practitioners.
Journalism ethics and standards comprise principles of ethics and of good practice as applicable to the specific challenges faced by journalists. Historically and currently, this subset of media ethics is widely known to journalists as their professional "code of ethics" or the "canons of journalism". The basic codes and canons commonly appear in statements drafted by both professional journalism associations and individual print, broadcast, and online news organizations.
In order to maintain the integrity of the community, we report observed or
suspected violations of this code of ethics with a spirit of fairness, honesty,
and respect for the rights of others. Those who report alleged misconduct and
those against whom allegations are reported are afforded all rights provided by
University policies as well as all applicable state and federal laws. Those who
are found to have violated this code will be subject to appropriate disciplinary
action, up to and including expulsion, termination of employment, or
termination of relationship.
The ASME Code of Ethics says: "Engineers shall hold paramount the safety, health and welfare of the public in the performance of their professional duties." This consideration is not new. Tacitus [10.1], about the first century A.D., said: "The desire for safety lies over and against every great and noble enterprise."
Charles O. Smith, Sc.D., RE. Professor Emeritus of Mechanical Engineering Consultant, Terre Haute, Indiana
10.1 WHY SAFETY? / 10.1 10.2 WHAT IS SAFETY? / 10.2 10.3 HAZARD, RISK, AND DANGER / 10.3 10.4 DESIGNER'S OBLIGATION / 10.4 10.5 HUMAN FACTORS/ERGONOMICS / 10.20 10.6 SUMMARY/10.22 REFERENCES / 10.22 RECOMMENDED READING / 10.24
The ASME Code of Ethics says: "Engineers shall hold paramount the safety, health and welfare of the public in the performance of their professional duties." This consideration is not new. Tacitus [10.
Environmental health decision making can be a complex undertaking, as
there is the need to navigate and find balance among three core elements: science,
policy, and the needs of the American public. Much of environmental
health decision making started in the 1950s and 1960s and was focused on
health effects of simple environmental exposures. However, scientific knowledge
has rapidly changed as new technologies and new insights into the complexity
of environment–health interactions have emerged.
“If the Internet were a city street, I would not travel it in daylight,” laments a chief information
security officer for a prestigious university.
The Internet is critical infrastructure at the world’s commerce. Cybercrime is escalating; once the
domain of hackers and script kiddies, cyber-gangs and organized criminal organizations have discovered
the business opportunities for extortion, embezzlement, and fraud that now surpasses
income from illegal drug trafficking.
Thank you for trusting Kaplan Schweser to help you reach your goals. We are all very
pleased to be able to help you prepare for the Level III CFA Exam. In this introduction,
I want to explain the resources included with the SchweserNotes, suggest how you
can best use Schweser materials to prepare for the exam, and direct you toward other
educational resources you will find helpful as you study for the exam.
Besides the SchweserNotes themselves, there are many educational resources available at
“New systems generate new problems.” —Murphy’s Technological Laws #17 0.1 An Important Event
On October 19, 1998, the Executive Council of the Association for Computing Machinery (ACM) approved a document titled “The Software Engineering Code of Ethics and Professional Practice”. A few months later, the Board of Governors of the Computer Society of the Institute for Electrical and Electronic Engineers (IEEE-CS) did the same.
Apple’s worker empowerment program reached a major milestone as the one-
millionth participant completed training this year. Through this program, workers
learn about our Code of Conduct, their rights as workers, occupational health and
safety standards, and more.
We expanded Apple’s Supplier Employee Education and Development (SEED)
program to all final assembly facilities. This program offers workers the opportu-
nity to take free classes on a range of subjects including finance, computer
skills, and English.
There is no doubt that professional and ethical practice is a potent and
dynamic area. Changes in research and practice, legislation, and professional
and ethical guidelines may all mean incremental and paradigm shifts. In
addition, changing professional codes of practice, culture, and personal
belief systems, as well as the demands of clinical governance, lifelong learning
and the likelihood of statutory registration, will also impact upon professional
and ethical practice.
Procrastination is potentially relevant to all five FSA capability categories and to
whether many of the facilities proposed in the National Strategy are widely accessed.
There is limited evidence that awareness of the procrastination problem is an effective
antidote at the individual level. Many behavioural economists take the view that the
best response is not informing consumers of the problem or trying to change them but
institutional design and regulation that recognises the psychology.
ctivities to promote reﬂection are now being incorporated into under-
graduate, postgraduate and continuing medical education, and across a variety of health
professions. The evidence to support and inform these curricular interventions and inno-
vations remains largely theoretical. Further, the literature is dispersed across several ﬁelds,
and it is unclear which approaches may have efﬁcacy or impact. We, therefore, designed a
literature review to evaluate the existing evidence about reﬂection and reﬂective practice
and their utility in health professional education.
administrative expenses, being treated as period costs.
ABSORPTION VARIANCE is the variance from budgeted absorption costing of manufactured product. See also ABSORPTION COSTING.
ACAT (Accreditation Council for Accountancy and Taxation) is a national organization established in 1973 as a non-profit independent testing, accrediting and monitoring organization. The Council seeks to identify professionals in independent practice who specialize in providing financial, accounting and taxation services to individuals and small to mid-size businesses.
The reading in this study session present a framework for ethical conduct in the investment profession by focusing on the CFA Code of Ethics and Standard of Professional Conduct as well as the CFA Institute Soft Dollar Standards and the CFA Institute Research Objectivity Standards.