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CHERMAN, ANDREA. "CORPORATE CODE OF ETHICS AND THE ETHICAL DECISION-MAKING PROCESS." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2003. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=4274@1.
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O Código de Ética Corporativa, seu modelo e orientação
ética, forma de implementação e instrumentos utilizados
para suportá-lo, inseridos no programa de gestão ética,
influenciam no comportamento ético dos stakeholders
internos e, conseqüentemente, na Tomada de Decisão Ética
nas atividades diárias da organização. Este estudo avalia
se os valores expressos no documento de ética de fato
orientam a ação prática, gerando decisões éticas na
relação
com o consumidor final. A análise dá-se pelo cruzamento
de
três perspectivas: do gestor de ética sobre o expresso no
código e os instrumentos de suporte; a percepção do
Código
de Ética pela área jurídica, responsável por intermediar o
conflito com o consumidor; e a realidade prática extraída
dos processos públicos abertos pelos consumidores nos
órgãos de defensoria. A análise foi realizada em quatro
grandes organizações, de origens e características
distintas, todas pertencentes ao Setor de Planos Privados
de Assistência à Saúde, o qual historicamente concentra
grande número de reclamações dos consumidores, uma vez
que
está concebido sobre uma base de conflitos de interesses.
O
estudo revela que as organizações que adotam instrumentos
de gestão ética, inseridos em um programa consistente,
obtêm suporte ao código de ética e legitimam a
incorporação
dos valores entre os membros da organização, resultando
positivamente na tomada de decisão ética. Aquelas
organizações que não adotam instrumentos de gestão ética
para suportar o código de ética de modo consistente, não
conseguem legitimar a conduta ética e incorporá-la no
comportamento dos funcionários, resultando na tomada de
decisão não ética.The Corporate Code of Ethics, its format and ethical orientation, implementation framework and supporting tools included in the ethics management program, have a strong influence in the internal stakeholder ethical behavior, and, consequently, it reflects on the Ethical Decision Making Process in organizational daily activities. This study evaluates whether the values expressed in the ethics document, in fact, conduct the real practice in generating ethical decisions in the relationship organization- consumers. The analysis is done crossing three perspectives: from the ethics manager, the code content, values and supporting tools; from the lawyer advisory, the perception about the code of ethics, as it is the area in charge of mediating the conflicts with consumers; and the practiced reality extracted from the public prosecuting processes opened by consumers. This analysis was carried out in four large companies, with different histories and characteristics, but all pertaining to the same sector. The Sector of Private Health Care System concentrates a large number of consumers complaints, once the sector is built on a conflict of interest basis. This study reveals that the organizations, which adopt ethics supporting tools included in a consistent program, obtain support to the code of ethics and are able to legitimate the values among the organizational members. It results positively on the ethical decision making process. Those organizations that do not adopt supporting tools in a consistent way are not able to legitimate the ethical conduct and do not incorporate it to the employees behavior, generating non-ethical decision- making.
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Stephens, T., Jodi Polaha, and Leonard B. Cross. "Creating an Interprofessional Code of Ethics." Digital Commons @ East Tennessee State University, 2017. https://dc.etsu.edu/etsu-works/6565.
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Objectives: To identify personal values that are consistent with participant’s respective profession’s code of ethics. To compare and contrast personal values with those of other team members. To create an interprofessional team code of ethics.
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Podray, Brad Andrew. "An Ethical Critique of the AAO Principles of Ethics and Code of Professional Conduct." Master's thesis, Temple University Libraries, 2010. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/110206.
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Oral BiologyM.S.
The American Association of Orthodontists(AAO) adopted its Code of Ethics and Code of Professional Conduct in May of 1994. This document is meant to provide guidelines for ethical behavior amongst orthodontic professionals. Its main purpose is to protect the public from ethically unsound actions that could be committed by members of the AAO. All members of the AAO agree to abide by the Code, as stated within its preamble: "By accepting membership, all members assume an obligation of self-discipline above and beyond the requirements of laws and regulations, in accordance with these Principles." This study represents a critique of the AAO Code. As the field of medical ethics evolves, so must the documents that govern ethical behavior. The last revision took place in May of 2009 and the wording of the current document can be misinterpreted or abused. The current code leans heavily towards an Agent/Commercial model of practice, where the Orthodontist's role is influenced greatly by patient request and business ambitions. The purpose of this study was to utilize accepted schools of thought in ethical literature to do the following: (1) Point out ethical flaws and weak points in the AAO Code. (2) Present corrections for the Code in order to clarify potential points of contention. These corrections will articulate rules that promote a partnership between practitioner and patient. To accomplish these goals, the Code will be analyzed, line by line, for redundancies, faults, or potential misinterpretations. Principles and Advisory Opinions which can be improved upon will be labeled as "weak." All weak statements will be reformed in a manner where the weak aspects no longer play a role in the Code. The reformed statements will promote the Partnership model of practice in favor of Agent and Commercial models. The Conclusions of the study are as follows: (1) Principle I can be improved by changing it to the following phrase: Members shall be dedicated to providing the highest possible quality orthodontic care to his/her patients within standards commensurate with the accepted science and techniques of orthodontics, the clinical aspects of the patient's condition, and with due consideration being given to the needs and desires of the doctor and patient within a relationship based on partnership. (2)Advisory Opinion IE. should be changed to the following: A second opinion should include a diagnosis and treatment plan recommended to the patient. It must be honest and focus on the facts presented. It is unethical to propound a specific technique, philosophy, training or ability as superior without presenting scientific literature, at least summarized or simplified, to the patient to support claims made. A second opinion must disclose to the patient any conflict of interest of the member providing the opinion. (3) The phrasing of Advisory Opinion IF. is made stronger with the following wording: Patients should be informed of their oral health status without disparaging comments about the patient's prior treatment.(4) The phrasing of Advisory Opinion IG. is made stronger with the following wording: Members should inform their patients of their prognosis, any proposed treatment, and any reasonable alternatives, so that the patient understands their treatment decisions.
Temple University--Theses
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Poulis, Ioannis A. "Towards a new code of ethics for physiotherapists in Greece." Thesis, University of Manchester, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.498841.
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Blaauw, Johan Willem Henri. "The design of a code of ethics for text editors / by Johan Willem Henri Blaauw." Thesis, Potchefstroom University for Christian Higher Education, 2001. http://hdl.handle.net/10394/3680.
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Language practitioners the world over have been struggling for professional recognition for many years. In many instances the emphasis has been on establishing measures like legislation to regulate the industry. However, many institutions have also realised that external regulation such as legislation is not enough and that language practitioners in general and text editors specifically needed an internal regulating mechanism. This mechanism was not just something internal to the industry but was more personal, and therefore internal to practitioners themselves. In this regard a properly designed code of ethics was regarded as an indispensable means of setting out to text editors what may be regarded as proper conduct in carrying out their work.
No code of ethics for text editors in South Africa exists and text editors who are members of the South African Translators' Association (SATI) subscribe to the code for translators. This is an undesirable state of affairs as it is important for practitioners to feel that a code is specific to them and "belongs" to them in order for them to subscribe to it. More than that, because a code is part of an internal value system it is important for practitioners to internalise such a code for it to be effective.
This study, aimed at the design of a code of ethics for text editors, therefore strove to achieve two aims. The first aim was to design a code of ethics for text editors with reference to existing codes in other related fields, gleaning common elements from them. The second aim was to involve a selection of practising text editors in the refinement of the draft code in order to finalise it, thus ensuring that the code would be acceptable to the people most affected by it.
The result of the project was the establishment of a code that was acceptable to all the practitioners involved up to the conclusion of the project. This code will be of value in filling the vacuum in this branch of language practice where no ethical guidelines existed before.Language practitioners the world over have been struggling for professional recognition for many years. In many instances the emphasis has been on establishing measures like legislation to regulate the industry. However, many institutions have also realised that external regulation such as legislation is not enough and that language practitioners in general and text editors specifically needed an internal regulating mechanism. This mechanism was not just something internal to the industry but was more personal, and therefore internal to practitioners themselves. In this regard a properly designed code of ethics was regarded as an indispensable means of setting out to text editors what may be regarded as proper conduct in carrying out their work. No code of ethics for text editors in South Africa exists and text editors who are members of the South African Translators' Association (SATI) subscribe to the code for translators. This is an undesirable state of affairs as it is important for practitioners to feel that a code is specific to them and "belongs" to them in order for them to subscribe to it. More than that, because a code is part of an internal value system it is important for practitioners to internalise such a code for it to be effective. This study, aimed at the design of a code of ethics for text editors, therefore strove to achieve two aims. The first aim was to design a code of ethics for text editors with reference to existing codes in other related fields, gleaning common elements from them. The second aim was to involve a selection of practising text editors in the refinement of the draft code in order to finalise it, thus ensuring that the code would be acceptable to the people most affected by it. The result of the project was the establishment of a code that was acceptable to all the practitioners involved up to the conclusion of the project. This code will be of value in filling the vacuum in this branch of language practice where no ethical guidelines existed before.
Thesis (M.A. (Applied Language and Literary Studies))--Potchefstroom University for Christian Higher Education, 2001.
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Booth, Lalita D. "ASccounting ethics and the AICPA code of professional conduct : a view through the lens of ethical theory." Honors in the Major Thesis, University of Central Florida, 2009. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/1243.
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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucf.edu/Systems/DigitalInitiatives/DigitalCollections/InternetDistributionConsentAgreementForm.pdf You may also contact the project coordinator, Kerri Bottorff, at kerri.bottorff@ucf.edu for more information.Bachelors
Business Administration
Accounting
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Locke, Lisa Danielle. "AAMFT Code of Ethics and Grievance Procedure: Should Clients Be Informed?" Thesis, Virginia Tech, 1998. http://hdl.handle.net/10919/36068.
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This study examined the beliefs, perceptions, actions, and congruency between beliefs and actions of participants completing an anonymous survey regarding if clients should be informed of the AAMFT organization, code of ethics, and grievance procedure. Two hundred thirty-one participants returned the survey, representing AAMFT clinical members, AAMFT state division officers, and the AAMFT national ethics committee board members.
The findings include the respondents' beliefs, actions, and congruency between the two for informing clients about the organization, code of ethics, and grievance procedure. Most participants believe clients should be informed and the results indicate that the participants are mainly consistent with their actions, except for grievance procedures. The findings seem to indicate that as the perceived risk for the therapist increases, the amount of information shared decreases. The beliefs and actions regarding the grievance procedure seemed to be the most ambiguous.Master of Science
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Lytle, Brittney E. "Efficacy of Codes of Ethics in Nonprofit Organizations." University of Toledo / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1273190302.
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October, Lydia Joy. "Whistle blowing, ethics and the law: an ethical evaluation of the Protected Disclosures Act 26 of 2000 using Hans Jonas’s theory of responsibility." University of the Western Cape, 2015. http://hdl.handle.net/11394/4854.
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Magister Theologiae - MThSouth Africa has progressed towards the realisation of an expressive culture of disclosure. Significant implementation and enforcement of the Protected Disclosures Act (26 of 2000 – hereafter referred to as “the Act” or “the PDA”) of South Africa has assisted to enforce the practices and protections provided in terms of the enabling laws and a societal culture which is receptive to and respectful of whistle blowers. This thesis seeks to make a contribution to the discourse on whistle blowing and the PDA from an ethical perspective, by means of using ethical concepts and analysing and discussing ethical dilemmas to provide a greater understanding of the real cases of whistle blowing that has occurred. Various aspects of whistle blowing are defined and reviewed with reference to Hans Jonas’s theory of an ethics of responsibility. One such aspect is the idea of collective responsibility as understood by Hans Jonas. Hans Jonas describes responsibility; in terms of the future responsibility present individuals have as a collective in order to ensure that the future human being are able to actively engage in the world with the same familiarities as is experienced today. This thesis will investigate, more specifically, the contribution made by Hans Jonas’s theory of responsibility in understanding the PDA in terms of an ethics of responsibility. The research question is posed and attempts to discuss and analyse whether Hans Jonas’s theory of an ethics of responsibility may help to identify, analyse and assess ethical issues embedded in the Protected Disclosures Act 26 of 2000.
10
Gallez, Florence H. J. T. "A proposal for a code of ethics for collaborative journalism in the digital age : the Open Park Code." Thesis, Massachusetts Institute of Technology, 2012. http://hdl.handle.net/1721.1/92140.
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Thesis: S.M. in Comparative Media Studies, Massachusetts Institute of Technology, Department of Humanities, 2014.Cataloged from PDF version of thesis.
Includes bibliographical references (pages 294-300).
As American professional journalism with its established rules and values transitions to the little-regulated, ever-evolving world of digital news, few of its practitioners, contributors and consumers are giving thought to the moral and intellectual implications that this transition entails. While technologists and innovators have embraced this passage into a hybrid model of skilled and citizen-generated news production, even spearheading its new practices at times, this transition is taking place in a moral and regulatory void: without a strong legislative foundation for cyberspace and revised ethical rules for the journalism profession online, media professionals and independent news producers lack guidance and tools to respond appropriately to new ethical issues not covered by current laws and ethical codes. Some of the key questions facing the profession are: should online journalism and all new forms of news media production be regulated, and if so, to what extent and by whom? What constitutes ethical collaboration? How does current regulation operate? Should or could it be extended to the digital domain? In this thesis I argue that professional and amateur news publishing on the Internet and other digital formats have created new social issues, ethical dilemmas and unanticipated situations for journalists, which are specific to digital media and unaddressed by current laws, standards, and codes of ethics. Following an analysis of these issues and the deficiencies of current ethics codes, using a real-life case study and comments from working journalists on their new professional needs, I then propose my vision for online news media production, arguing for an open-source, participatory model supported by a solid, individual ethical foundation and a revised relationship with sources. The thesis culminates with my proposed code of ethics for collaborative journalism in the digital age, the Open Park Code of Ethics and the Global Media Ethics Forum. Initially conceived as a news-reporting and educational tool for the Open Park project of The MIT Center for Future Civic Media, the OP Code reflects the principles and guidelines of my open-source model and is readily usable and adaptable to the needs of varied news media communities and individual producers.
by Florence H. J. T. Gallez.
S.M. in Comparative Media Studies
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Babri, Maira. "The Corporate Code of Ethics at Home, Far Away and in Between : Sociomaterial Translations of a Traveling Code." Doctoral thesis, Umeå universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-128928.
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Corporate codes of ethics (CCEs) have become increasingly prevalent as overarching ethical guidelines for multinational corporations doing business around the globe. As formal documents, governing corporations’ work, policies, and ways of doing business, CCEs are meant to guide all business activities and apply to all of the corporation’s employees, suppliers, and business partners. In multinational corporations, this means that diverse countries, cultures, and a myriad of heterogeneous actors are expected to abide by the same standards and guidelines, as stipulated in the CCE. Despite this empirical reality, CCEs have previously been approached by academics mainly as passive company documents or as marketing or management tools, in the contexts of their country of origin. Building on Actor-Network Theory this thesis applies an interactionist ontology, and relational epistemology, seeing the code as a sociomaterial object with both material and immaterial characteristics, and moving in a global arena. Furthermore, the CCEs are assumed to be susceptible to change, i.e. translations. With these assumptions, the CCE of a multinational corporation is followed as it travels between its country of origin (Sweden) and another country (China) and goes to work in different contexts. Heterogeneous empirical materials such as interviews, company documents, observations, shadowing, and emails are used to present stories from different contexts where the CCE is at work. The overall purpose of the thesis is to contribute to the theorizing of CCEs, thereby providing further understanding of the possible consequences of CCEs in contextually diverse settings. By following traces of a CCE, this study posits the need for a simultaneous understanding of three dimensions of CCEs for CCEs to be understood in contextually dispersed settings. The three dimensions are a) material translations of the code, b) enactments of these translations, and c) ideas associated with the material and enacted code. The study contributes to the understanding of CCEs by highlighting a specific country-context (China), by putting together knowledge from codes in various contexts, and the overarching contribution lies in highlighting codes as different kinds of objects and adding to the existing literature – specifically, contextualizing the CCE as a vaporous object.
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Johnston, Andrew. "Investigation to practicality of a professional code of ethics from MBA graduates." Thesis, Stellenbosch : Stellenbosch University, 2013. http://hdl.handle.net/10019.1/97435.
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ENGLISH ABSTRACT: The aim of this study is to investigate the feasibility of implementing an MBA Oath in a South African context for Business Professionals to utilise in their Professional careers, across industries within the economy. The idea of formulating and implementing an MBA Oath to shape the ethical outlook of Business Professionals graduating with MBA degrees was brought into existence at Harvard in 2009. This movement quickly spread throughout internationally acclaimed Universities garnering both widespread support and criticism.
This paper will examine the topics relating to Business Ethics, the implementation of Codes of Ethics and other Professional Codes of Ethics in a detailed literature review in order to better understand the context and relevance of the study in the South African setting. Through abstraction of what the Top 40 listed entities on the JSE by market capitalising prescribe to be the most fundamental values and core guiding principles, combined with insight assembled from numerous interviews with subject matter experts in the field, a survey will be tabulated.
The survey will look broadly at ethics within the South African economy and industry context to frame the current issues. It will then navigate down to a company compliance level to discover how people perceive the ethical structures within their organisations. It will look to explore the possibility of implementing an MBA Oath through Business Schools within South Africa and investigate the associated challenges. Finally, it will seek to identify a road forward; promoting ethical behaviour in local companies for generations to come. The final phase will look to analyse and synthesise all of the data that has been collected to form meaningful conclusions.
The research paper provides a solid starting point for further investigation into initiating and implementing meaningful ethical frameworks aimed at increasing awareness, influencing people’s decision making processes and for promoting more ethically sound organisations in the South African economy.
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Bergeson, Tara M. "Building operational excellence utilizing a code of ethics a qualitative case study /." Online version, 2008. http://www.uwstout.edu/lib/thesis/2008/2008bergesont.pdf.
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Breit, Rhonda, and n/a. "Journalism, Ethics and Accountability: Evaluating the Virtues of Self-Regulation." Griffith University. School of Arts, Media and Culture, 2004. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20040628.102346.
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This dissertation questions whether the current system of journalistic self-regulation in Australia can give effect to ethical journalism given the conceptual paradigms that have informed its understanding of journalism and journalism ethics. It argues the ideological focus of journalistic self-regulation has constrained the current system's ability to encourage ethical journalism. By taking a grounded theory approach to developing an alternative theory of journalism, this study attempts to fill a void in the reform of journalistic self-regulation in Australia by first highlighting the shortfall in recent reviews. It then argues reform must address the ideological focus of the journalism industry. This means looking at the ideologies espoused in the industry codes. It also means looking at the ideologies that frame how values reflected in the codes are interpreted. In summary, my aim in this dissertation is to articulate a praxis-driven theory of journalism by which to examine the suitability of the Australian self-regulatory environment to give effect to ethical journalism. This will be done by: mapping the current system of journalistic self-regulation; distilling the ideological foci of contemporary interpretations of journalism and journalism ethics; postulating an alternative theory of journalism as practice; evaluating the current system of self-regulation in light of the theory of journalism as practice; and recommending an alternative model of self-regulation that takes account of the theory of journalism as practice. The grounded theory approach to this study involves a textual analysis of a representative sample of self-regulatory codes to identify deficiencies in the way philosophical understandings of identity and ethics have been applied to journalism. By highlighting the gaps in the conceptual paradigm that frames the current theories of journalism and journalism ethics, I offer insights into key problems facing industry self-regulation. Given its grounding in substantive data analysis, the theory developed in this study is able to offer significant insights into ways of improving journalistic self-regulation to encourage ethical journalism. By categorising the self-regulatory codes according to ideology, I aim to explain how core journalistic values can be marginalized. Thus, this study aims to reveal problems with the way in which journalism self-regulation has been conceptualised and operationalised. In this way, it uses the tools of meta-ethics and normative ethics to analyse an ethical problem. Thus the grounded theory emerging from this study falls into the conceptual category of applied ethics. This approach offers a flexible methodology that allows the development of an emergent theory based on raw data derived from the various codes that operate within the journalistic self-regulatory environment. The research problem starts broadly, looking at the ability of the current system of journalistic self-regulation to encourage ethical journalism. The focus of the study is on organizational ideology and conceptions of journalism, rather than individual values of journalists. Through a process of constant comparison I will focus the research problem, constructing a theoretical framework to evaluate whether the current system of journalistic self-regulation can encourage ethical journalism. To achieve these objectives, the study will canvass both process (the ability of self-regulation to give effect to ethical journalism) and action (building a theoretical framework for conceptualising reform). A grounded theory approach offers a way of categorising conceptions of journalism and self-regulation allowing me to develop an alternative theory of journalism that promotes a holistic approach to journalism ethics. This study does not purport to offer final solutions to the ethical problems within Australian journalism. It does, however, aim to present an alternative pathway towards reform of journalistic self-regulation in Australia that focuses on encouraging ethical journalism and expanding the theoretical paradigms that shape current approaches to ethics.
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Keeler, Rebecca L. "Analysis of Proposed Revisions to Ethics Code of American Society for Public Administration." Digital Commons @ East Tennessee State University, 2012. https://dc.etsu.edu/etsu-works/653.
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Tessman, Darcy, and Jeanmarie Keim. "6-4-6, A Sports Ethics Program." College of Agriculture and Life Sciences, University of Arizona (Tucson, AZ), 2005. http://hdl.handle.net/10150/157200.
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24 pp.6-4-6; A Sports Ethics Program is a companion piece to the Josepheson Institute's Character Counts program. Utilizing the same principals as their Pursuing Victory with Honor sports ethics program, 6-4-6 is targeted at youth ages 5-13. Sportsmanship, teamwork and fun are the focus of this easy "user friendly" set of lessons and manual. It is designed to meet the needs of volunteer coaches and increase positive parental involvement in youth sporting events. Portable challenge games that focus on the six pillars of character begin each practice and are the basis for the program. Parents, coaches, and youth sign codes of conduct at the beginning of the sports season to establish expectations for all.
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Beets, S. Douglas. "Effectiveness of the complaint-based enforcement system of the AICPA Code of Professional Ethics." Diss., Virginia Polytechnic Institute and State University, 1987. http://hdl.handle.net/10919/82900.
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The American Institute of Certified Public Accountants (AICPA) is presently considering a proposal to revise the enforcement system of the Code of Professional Ethics from the current complaint-based mechanism to a system based on reviews of practitioners and their work. Inherent within the proposal is the conclusion that the existing enforcement provisions, based on complaints about violations, are not adequate.
Complaints about ethics violations can originate from practically anyone although two of the primary initiators of violation complaints are Certified Public Accountants (CPAs) and their clients. CPAs, however, may have limited opportunities to observe violations committed by colleagues. Clients, on the other hand, may be in a prime position to detect departures from the ethics code but may have no incentive to report violations committed by their CPAs; e.g., a violation may benefit the client.
A survey of these two groups (CPAs and clients) indicated that while both groups are familiar with the code and believe that the rules of conduct are appropriate, clients do not tend to report violations and CPAs, on average, indicated that they would report observed violations slightly more than one-half the time. These findings suggest that an enforcement system based solely on the complaints of CPAs and clients cannot be effective.Ph. D.
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Krejčí, Jiří. "Podnikatelská etika v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224648.
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The master´s thesis deals with business ethics in business organizations. Theoretical part describes business ethics, its theoretical basis and insurance as a sector in which business ethics will be applied. The practical part analyzes the state of ethical standards in the selected company in the form of a query determines the state of awareness of important ethical regulations. The findings suggest steps to remedy the deficiencies.
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Mathenda, M. B. "Implementing the code of professional ethics for high school educators in the Seshego Circuit of Limpopo Province." Thesis, University of Limpopo, 2010. http://hdl.handle.net/10386/2545.
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Dedoulis, Emmanouil. "The development of the code of ethics for the accountancy profession : the case of Greece." Thesis, University of Essex, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.402823.
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Skalický, Ivan. "Auditorská etika a případy jejího porušení." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-71984.
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This thesis deals with relation between audit and ethics. First part describes the role of ethics in society and demonstrates specifics of audit profession. Second part deals with ethical codes in audit. The output of this section is comparison of ethical rules in the Czech Republic and in the USA. The last part shows on the Satyam case consequences of auditors ethics violation.
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Böke, Nicole, and Dewy F. Mulder. "The Downward Effect of Ethics in the Value Chain." Thesis, Halmstad University, School of Business and Engineering (SET), 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-2539.
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The media has responded toward unethical behavior in rainforests during the ‘80’s, triggering
the still upcoming trend of investigation of ethical considerations, as described by Macfarlane
(1995). Many researchers are constantly improving the ethical theories and showing
continued change in the perception of ethics (Svensson & Wood, 2007)
The purpose of this research is to identify the effect of ethics on the proactive or reactive
behavior of companies, with a downward tendency provided in the value chain.
The theoretical framework consists out of a set of theories supporting the goal of identifying
ethics within a company, applying a new business ethics model and measuring the pro-active
and re-active behavior of the stakeholder in the value chain. Finally, all the theories used, are
combined in an integrated theoretical model used to justify the collection of empirical data
and to give structure to the analysis.
The empirical data has been gathered through non structured and semi-structured interviews
with customers, employees within the case company, and a supplier to the case company.
These findings are complemented with secondary data gathered through websites, annual
reports, codes of conduct, media articles and others sources.
The findings of the study showed that the (in the theoretical framework) assumption of a
downward effect in perception and change in ethical considerations is not as obvious as
previously thought. Within this case study, the ethical influences come from the case
company, situated in the middle of the value chain, influencing both the consumer and the
supplier, in ethical considerations.
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de, Groot Niels, and Jimmy Antonsson. "Ethics in Family Businesses and Venture Capital Firms : How managers manage ethical considerations and steer behavior." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-57111.
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Business ethics is a fragmented and well covered scientific field. This Master thesis study concerns two type of organizations, namely family businesses (FB’s) and venture capital firms (VCF’s), in relation to the ethical decision-making process, which is a relatively undiscovered field. The study is conducted in the way it sheds a light on the influences on a manager when taking decisions concerning ethical considerations. Important scholars such as Colby and Kohlberg (1987) and Rest et al. (1999) framed the field of moral development of individuals, and what makes managers unaware of their unethical decisions (Bazerman, 2008). However, a manager’s possibility to take decisions is also influenced by organizational factors and actors. The type of management and ownership structure, and the expectations these actors have with regard to profits, as well as situational factors such as business strategy, maturity of the company, human and financial resources and market position are shaping the environment and possibility for managers to pursue ethical behavior because they affect the decision-making process.The purpose of this study is to understand how managers in FB’s and VCF’s manage ethical considerations. The creating of the conceptual framework was used as a foundation to visualize how ethical behavior is constructed, while the focus laid on the influences and possibility to take decisions including ethical considerations and content. While performing this research, we have conducted eight semi-structured interviews with managers in three VCF’s and two FB’s in Sweden. The respondent companies and interviewees remain anonymous. We did that to increase the chance of honest and unbiased answers since we saw a risk to receive adjusted and image improving responses.The empirical findings show that the VCF’s do not pay attention to ethical considerations in the same extent as FB’s do. Discovered reasons were lack of time and know-how, financial and human resources, business maturity and the fact that they were to generate a high ROI to the venture capitalist. Such a relationship makes the managers focus on profit maximization and short term objectives rather than ethical considerations. The two FB’s did have an ethical code of conduct with the employees and was constructed in order to fulfill acceptance, integration and efficiency with this management tool. The ethical codes of conduct were created with the goal to steer behavior and ensure ethical commitment in certain areas of interest. The major finding is that situational factors either suffocate or give room for ethical considerations in companies when taking decisions.In particular, this research contributes to the field of business ethics and VCF’s in general, but also with regard to FB’s. The results of this thesis are constructed in the decision-making model which is different than the ethical decision-making model we constructed based on the theoretical research. However, reality did not allow us to recognize the fragmented patterns we interpreted from the theory. We therefore created a new top-down model which takes the need for a decision in companies into account, the actors and factors in the organization, the situational factors that influence the happenings in the organization and the outcome of the decision, which possibly contains ethical considerations and content. With the improved model we visualize the decision-making process while taking influences towards ethical decision-making into consideration and visualize organizational reality as we discovered it.Key words: business ethics, ethical considerations, ethical code of conduct, moral awareness, ethical decision-making, ethical behavior, family business, venture capital firm, profit maximization, shareholder preferences.
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Webb, Betsy M. "Clashing Codes: How Unwritten Codes Collide with Professional and Personal Codes in Educational Settings." Fogler Library, University of Maine, 2008. http://www.library.umaine.edu/theses/pdf/WebbB2008.pdf.
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Skogström, Daniela, Louise Thörn, and Emilia Grenstadius. "Code of Conduct- Ett kraftfullt eller handlöst verktyg? : En fallstudie om tre svenska apoteks arbete med Code of Conduct." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-65193.
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Bakgrund och problemdiskussion: Att ta ett hållbarhetsansvar blir allt viktigare för företag. Dagens konsumenter blir allt mer medvetna om den negativa påverkan deras konsumtion ger upphov till. Därmed ställs högre krav på företagen att ta ansvar genom hela försörjningskedjan. Ett verktyg för detta är Code of Conduct. Apoteken verkar inom läkemedelsbranschen, en bransch som karaktäriseras av komplexa försörjningskedjor. Då antalet apoteksaktörer sedan omregleringen år 2009 har ökat, ställer vi oss därmed frågan hur svenska apoteks arbete med Code of Conduct riktat mot leverantörer skiljer sig åt. Syfte: Syftet med studien är att belysa Code of Conduct mot leverantören ur ett företagsperspektiv. Fokus kommer ligga på att analysera de tre utvalda apotekens arbete med Code of Conduct, gentemot den teoretiska referensramen samt apoteken sinsemellan. Innehållsmässiga skillnader i deras skriftliga Code of Conduct, drivkrafter och hur de arbetar med efterlevnad, är utvalda områden som kommer att studeras. Metod: Studien är en flerfallsstudie av kvalitativ art som antar ett positivistiskt synsätt. Forskningsansatsen är deduktiv med en teoretisk referensram som utgångspunkt till det empiriska materialet. Vidare har det empiriska materialet analyserat med hjälp av mönsterjämförelse. Slutsats: Studien har identifierat att det finns stora likheter i hur de tre utvalda apoteken arbetar med Code of Conduct. Innehållsmässigt är apotekens Code of Conduct i grunden relativt lika, men skiljer sig åt i detaljrikedom. Vad gäller drivkrafterna bakom varför apoteken arbetar med Code of Conduct, är det svårt att identifiera en gemensam anledning. Slutligen har identifierats att samtliga tre apotek arbetar snarlikt med efterlevnad, där de vanligaste tillvägagångssätten är audits och dokumentation.
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Rapule, Sello Daniel. "An evaluation of the ethical behaviour of MBA students at a selected business school / Rapule S.O." Thesis, North-West University, 2011. http://hdl.handle.net/10394/7277.
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Business schools have been under scrutiny over the last few years with regard to the type of
manager leaders that they produce. This is because the business sector has suffered significantly,
both financially and in terms of global reputation due to the unethical conduct of those in
management and leadership of the organisations. The scandals that rocked the world in recent
times, from business entities such as Enron and Tiger Brands provide examples of the unethical
behaviour in the day–to–day running of business and further bring forth the essential need for an
in–depth study in the behaviour of the manager–leaders.
These manager–leaders are said to be graduates from business schools around the world.
Researchers and business schools have started to put emphasis on the importance of ethical
behaviour in manager–leaders. Business schools in particular have introduced and included
business law and ethics as one of the modules in the curriculum of the MBA program so as to
inculcate the ethical conduct in the present and emerging manager–leaders in organisations.
Therefore, this study is based on the evaluation of the ethical behaviour of the MBA students at a
selected business school in South Africa.
The subjects of this study (MBA students) were subjected to questionnaires that prompted their
convictions with regard to ethical behaviour at personal (individual) level and on company level
as well. The results of the study indicated that the MBA students at this selected business school
are ethical in behaviour at both individual and company levels, hence complied with principles
that are guidelines in the renowned King reports. However, a comparative study with other
business schools will be necessary so as to measure the relative ethical behaviour of the MBA
students at other business schools.Thesis (M.B.A.)--North-West University, Potchefstroom Campus, 2012.
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Balková, Eva. "Tvorba etického kodexu a jeho využívání v personálním řízení ve společnosti Linet, s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11051.
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The thesis is practically oriented and leading to design and implementation of the Code of Ethics and ethical policy into the organization. In the theoretical section the concepts of human resource management and ethics are explained. The practical part consists of a survey about the ethic behavior in the organization and of the results of a survey. Based on the results there is a concept of Code of Ethics for the surveyed organization.
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Kazim, Fouzia. "Critical analysis of the Pakistan Medical Dental Council Code and Bioethical Issues." Thesis, Linköping University, Centre for Applied Ethics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-9454.
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Medical paternalism is a common practice in Pakistan, it can be justified on the principles of beneficence and non-maleficence in certain clinical situations but in the research medicine it can pose many ethical implications.
Islam is a communitarian religion but it provides full autonomy to the competent individuals. Pakistan Medical and Dental Council (PM&DC) codes of ethics have been formulated in line with the World Medical Association and it also states in its preamble that it follows Islamic bioethical laws. The PM&DC guidelines do not provide substantial system for obtaining consent from patients and the research participants. Neither does it comply with the Islamic bioethical laws nor with the International Declarations. The language used in the codes is ambiguous that can have different interpretations and there is no legal support from the civil law of the country. These factors supplemented with the cultural values have elevated the status of the physician and gives complete authority to them for medical decisions.
Medical paternalism in research medicine can be a violation of the dignity and autonomy of the research participants. Patients are used as means and commodities rather than end in themselves. The research involves risks of harms no matter how low these risks are – the matter of concern is that research participants are involved in research accompanied with risks about which they are not aware.
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Grauzľová, Žaneta. "Výkon realitní činnosti." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232573.
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The aim of this thesis is to define problems in the field of real-estate activities related to business ethics, to explore causes of their origin and to search for possible solutions to improve the present condition. We will get acquainted with the conception of business ethics, their history, place of origin, driving motives and we will learn what the most widely used instruments of business ethics are. This work is dedicated especially to those problems of the Czech real-estate market which are related to business ethics and which are the most discussed ones. The possibilities of supervision over using ethic rules in business and possibilities of legal protection represent significant importance. Via research we will point out the experience and opinions of employees of real-estate agencies concerning business ethics, we will learn their opinion as to the sense of the most used business ethics instrument – code of ethics, the possibilities of its application and checking. Based on results of this research we will try to propose recommendations leading to improvement of present condition.
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Neri, David B. D. "A Content Analysis of Ethical Statements within Journalistic Codes of Conduct." Ohio University / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1596735747305321.
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Silva, Andrieli Pachu da [UNESP]. "Aspectos éticos em organização da informação: um estudo em códigos de ética do profissional arquivista." Universidade Estadual Paulista (UNESP), 2016. http://hdl.handle.net/11449/138947.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
As atividades de organização da informação ainda têm estudos éticos incipientes na área da arquivística, o que leva a questionar como os códigos de ética do arquivista abordam questões relacionadas aos dilemas éticos nas atividades de organização da informação, em especial nas atividades nucleares de classificação e descrição documental. Desse modo, esta pesquisa identifica, analisa e compara os valores éticos relacionados à organização e representação da informação, no campo da classificação e da descrição arquivística, a partir de uma análise de conteúdo, buscando os termos classificação e descrição em 16 documentos referentes à conduta profissional do arquivista de alguns países, sendo eles: Austrália, Brasil, Canadá, Espanha, Estados Unidos, França, Nova Zelândia, Portugal, Reino Unido, Suíça e do ICA. A partir disso, concluímos por um corpus de onze valores encontrados, a saber: acesso à informação, respeito à proveniência, respeito à ordem original, preservação, conservação, preservação do valor arquivísticos dos documentos, confiabilidade, custódia, imparcialidade, garantir a segurança da informação, autenticidade.
The international literature of Information Science has devoted attention to ethical studies in information, especially due to the development of information technologies. However, the information organization activities have incipient ethical studies that are more focused on libraries. Thus, the area of archival science still lacks studies of this nature, which leads to question how the codes of ethics for the archivist address issues related to the ethical dilemmas of the information organization activities, especially in core activities of arrangement and archival description. To identify and analyze the ethical values related to these aforementioned activities, by the analysis of the codes of the following countries: Australia, Brazil, Canada, France, New Zeland, Portugal, Spain, Switzerland, USA, United Kingdom and the ICA codes of ethics. Applying the content analysis, were found these values: information access, respect for provenance, respect for the original order, physical preservation of the record, conservation, respect for the preservation of the archival value of the record, reliability, custody, impartiality, information security, authenticity
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Morsteinová, Adéla. "Etika v auditorské profesi." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85362.
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The work deals with ethics in the auditing profession and its abuses. It focuses in particular on the legal regulation of ethics in the external and internal audit, in detail deals with the ethical code in both auditing professions. Part of the thesis deals with fraud in the audit and are given specific cases of violation of ethics in practice and in the end work is given Sarbanes-Oxley Act, which was created in response to the first major scandals associated with the auditing firms.
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Holobradová, Lucie. "Porovnání etických kodexů AICPA a IFAC." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205898.
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The thesis deals with an ethical behavior of professional accountants and their respective codes of ethics. The first part focuses on ethics in a broader sense, influences that could explain unethical behavior, and the core philosophies of ethics. The Importance of the Codes of Ethics is the introduction to presenting several important regulatory bodies for professional accountants - the authors of the codes of ethics. The next part of the thesis analyzes two of the most important codes - the Code of Ethics for Professional Accountants by International Federation of Accountants and the Code of Professional Conduct by American Institute of Certified Public Accountants. The goal of this thesis is their comparison, while highlighting some of the differences.
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De, Vries Florence. "Blogs in the mainstream media : an exploration of a code of ethical conduct for j-bloggers at Die Burger Western Cape." Thesis, Stellenbosch : University of Stellenbosch, 2008. http://hdl.handle.net/10019.1/1508.
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Thesis (MPhil (Journalism))--University of Stellenbosch, 2008.With the advent of new communication technologies, traditional journalism has continually had to adjust to new contexts. In 2006, the Western Cape daily newspaper Die Burger established a blogging section as part of its website. Presently j-bloggers (journalists who are bloggers) still work according to Die Burger’s current ethical code of conduct. Yet the establishment of j-blogs at Die Burger has raised a number of questions regarding the ethical conduct of journalists in this medium. This study attempts to show that the mainstream ethical concepts of accuracy, fairness and the use of anonymous sources may be interpreted differently in the medium of blogging and explores the feasibility of a code of conduct for j-bloggers at Die Burger. Die Burger’s code of conduct is compared with various bloggers’ codes of conduct. The study argues that Die Burger’s code of conduct offers more comprehensive guidelines for journalists than most bloggers’ codes. These guidelines include protecting the newspaper’s reading public from harm. However, it was also found that the different interpretations of ethical concepts on blogs need to be considered in a code of conduct for j-bloggers. In this study, the composition of a code of conduct for j-bloggers was discussed with j-bloggers, print journalists and several other stakeholders at Die Burger. The participants in this study argued that a code of conduct for j-bloggers may be feasible but that it should operate in addition to Die Burger’s current code of conduct. Furthermore, this study argues two normative theories of the press – the social responsibility and democratic-participant theories – intersect in a discussion of ethical codes for j-bloggers. Using this theoretical framework, the study aims to describe specific guidelines for the ethical conduct of j-bloggers at Die Burger.
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Cooke, Tammera M. "Psychology’s Struggle To Locate a Moral Vision in a Value-Neutral Framework: A Hermeneutic Perspective on Standard 3.05 of the APA Ethics Code." Antioch University / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=antioch1515191120196378.
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Burian, Marek. "Příprava etického kodexu pro firmu XYZ, s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221515.
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This master’s thesis analysis problems, which are related to ethical aspects of doing business in particular company. The basic for this work is the evaluation of an ethical and social environment analysis. On the basic of this analysis is proposed further recommendation for the company and wording ethical code of the company, whose creating was the main content this master’s thesis.
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Duggan, Alan. "Industrial Codes of Ethics in Multi-Ethnic Environments : The Case of the Crimean Tourism Industry." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-227360.
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The study of ethical practice in tourism among scholars and decision makers alike has blossomed over the pastten years. Urged on by the emergence of niche tourism marketing campaigns in sustainable tourism and by a widerglobal trend toward increased corporate transparency, the questions of motivating and maintaining ethical practicein one of the world’s most influential industries has received evermore attention in academia and the policydevelopment environment. This paper contributes to an understanding of ethical practice within the tourismindustry by analysing the potential barriers which exist to the implementation of an industry wide Code of Ethicsin a multi-cultural and multi-ethnic environment. Utilising the symbolic interactionism approach an analyticalmodel was constructed to investigate the institutional context of a proposed code of ethics for the tourism industryof Crimea. Focusing on cultural values, socio-economic status and institutional capacity it was found thatsignificant cultural distance and an underdeveloped tourism infrastructure posed the greatest potential disruptionto the implementation of an industry wide code.
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Řezáč, David. "Podnikatelská etika ve firmě Eisberg a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222218.
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Master´s thesis deals about Business ethics in Eisberg a.s. First section discuss theoretical resources related to the theme of entrepreneurial ethics. Thesis explains and outlines signifiant terms, which are essential, and summarize techniques used in practical research. Practical section deals with ethical environment in examined company, discuss results of research and propose specific future recomandations for the company.
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Kobrlová, Marie. "Etické kodexy v podnikatelské praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-193774.
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The diploma thesis discusses the issues of ethics and codes of ethics in business. The theoretical part defines basic concepts of ethics, presents its historical development and the methods and tools of business ethics. It also focuses on ethical codes and the area of law and ethics. The practical part consists of a quantitative survey, which provides views of selected business entities of business ethics and the use of codes of ethics in practice.
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Williams, Jack F. "Archaeological ethics in armed conflicts." Thesis, University of Leicester, 2013. http://hdl.handle.net/2381/28187.
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Like its ancestral disciplines, archaeology is no stranger to human conflict. Greek and Roman warfare often resulted in the sacking of cities, with all property (public, private, temple) taken as booty and the population and heritage exterminated or absorbed (men killed, women and children sold into slavery). In addition to the personal danger risked in a hostile region, archaeologists may also be thrust into deep and divisive cultural embattlements. Cultural property may be destroyed, intentionally or unintentionally. Graves, including potential evidence of genocide or mass murder, may be disturbed. Archaeologists may find themselves embroiled in many of these disputes and violent events, leading to difficult and complex ethical issues. This viperous nest of ethical concerns is amplified where an archaeologist is present as part of, or perceived to be related to, an invading or occupying military force. The goal of this thesis is to develop an engaging and pragmatic virtue-based professional ethic that may guide an archaeologist and archaeology through the ethical bramble bush raised by modern human conflict. The present ethical systems, based primarily on utilitarian or deontological principles manifested in ethical codes, are deficient because they fail to establish the archaeologist as a trustee (active or passive) in a political dynamic, elevate the archaeological record even when these professional codes purport to discount its importance, fail to address adequately the matrix of relationships in a manner that ensures trust across the interests of all stakeholders – both present and past, and dramatically fail to identify and develop the central thrust of a professional ethic (as opposed to personal moral judgment) in the first instance.
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Mašová, Milada. "Návrh etického kodexu pro společnost ABC, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223467.
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The thesis is in its first part focused on the theoretical background. It deals with concepts such as ethics, morality, social responsibility and ethical codes. The next section is devoted to a particular company, analyzing the current situation, which was based on a questionnaire survey. It proposes possible actions by the company and the specific text of the Code of Ethics.
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Vránová, Eva. "Podnikatelská etika jako součást pojišťovací praxe." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222288.
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The main aim of the master´s thesis is the analysis of the activities of insurance brokers in terms of adhering to the principles of business ethics in the Insurance practice. Using the questionnaire will found attitudes clients insurance brokers to the issue and still views and opinions of the insurance brokers. The result will be the proposals for streamlining and improvement of intermediary activities in insuracance for company ABC, as and FAOL, a.s. and recommendation for itself Insurance Brokers.
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Maselli, Lukáš. "Tvorba etického kodexu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223468.
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This thesis approaches the topic of ethics, both from a theoretical perspective and from the perspective of its application in business in the Czech Republic. It also intends to discover how the issue of business ethics is addressed and which ethical aspects are most significant in a certain field of business. The results of the thesis are based on the analysis of business ethics in the energy industry in the Czech Republic and also on the analysis of the ethical codes (codes of conduct) of specific companies active in the energy industry in the Czech Republic. From the outcome of these analyzes I will be able to create a ready-to-use draft of a code of ethics (code of conduct) for a company already doing business or planning to do business in this field.
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Steed, Steve A. (Steve Alan). "An Empirical Study of the Effectiveness of Independence Discrimination Resulting from the Application of Aicpa Ethical Interpretation 101-3--Accounting Services." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc331654/.
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Interpretation 101-3 of the AICPA Code of Professional Ethics provides four independence requirements for certified public accountants performing bookkeeping services. As such, these requirements are largely thought of as rules requiring compliance. The purpose of this study was to provide empirical evidence related to the question, "Can the guidelines in Interpretation 101-3 be effectively interpreted?" Accordingly, the research objectives were twofold: (1) to make an estimate of the effectiveness of independence discrimination resulting from the use of Interpretation 101-3 , and (2) to identify variables related to differences in CPAs' judgements of impairment and non-impairment of CPA independence in situations covered by Interpretation 101-3. The research methodology for this study was based on a case approach. Twelve situations developed from analysis of Interpretation 101-3 and discussions with practitioners were organized into twenty-four cases in which a CPA firm provided a variety of accounting services. These twenty-four cases were divided into two case sets of twelve cases each and then combined with two cases from a previous study by David Lavin. These cases were submitted to an expert panel for validation as to their relationship to Interpretation 101-3, and a predetermined "correct" judgement was established for use in analysis. A mail survey of the licensees of the Texas State Board of Public Accountancy was used for collecting data. The CPAs were provided with a copy of Interpretation 101-3 and asked to base their judgements exclusively on the standard. Hypothesis testing was used to determine the effectiveness of the independence discrimination resulting from the use of Interpretation 101-3. Statistical models were developed for evaluating differences in the effectiveness of independence discrimination and differences in the CPAs' judgements themselves.
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Chrášťanský, Marek. "Profesní etika účetních a auditorů." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-202132.
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This thesis selects a topic of ethics and morality, namely of their meaning, individual features and also their usage in the world of finance among professional accountants and auditors. It is focused mainly on present state however a historical background is also included. The objective of this thesis is to introduce both selected professions so the reader will be able to self-assess sufficiency and deficiencies of ethical standards and customs of modern ethics. The thesis also compares ethical regulations of these professions through its description. Considerable attention is also devoted to simple analysis of ethical behavior, its quality and support in the most globally integrated professional services organizations.
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Silva, Eufrosina Ribeiro Lopes. "Atua??o da comiss?o de ?tica p?blica no contexto da Universidade Federal dos Vales do Jequitinhonha e Mucuri, no per?odo de 2008 a 2014." UFVJM, 2015. http://acervo.ufvjm.edu.br/jspui/handle/1/1037.
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Um dos argumentos para a promo??o da ?tica nas organiza??es ? a necessidade de coibir e evitar pr?ticas de desvios ?ticos recorrentes nos ?rg?os p?blicos. Para tanto, o governo federal determinou a constitui??o das Comiss?es de ?tica, nos seus ?rg?os e institui??es, para contribuir com a plena vig?ncia do C?digo de ?tica do Servidor. Partindo do princ?pio de que a consci?ncia ?tica ? aprendida pelo ser humano, a ?tica na administra??o p?blica deve ser desenvolvida junto aos agentes p?blicos, de forma que possam conhecer e compreender o regramento ?tico pr?prio, educando-se para a pr?tica dos valores nele contidos. Diante disso, entende-se que a Comiss?o de ?tica deve executar suas fun??es para a observ?ncia do C?digo de ?tica, com a finalidade primeira de educar os agentes p?blicos, favorecendo a promo??o da ?tica. Entretanto, questiona-se se a Comiss?o de ?tica (CE) da Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM) exerce sua fun??o educativa institu?da. Nesse sentido, o problema se desdobra nas seguintes perguntas norteadoras: Existe um plano de trabalho da CE? Quais s?o as atividades descritas nesse plano, que contemplam a fun??o educativa da comiss?o? Quais as principais atividades desenvolvidas concretamente pela CE, para efetivar sua fun??o educativa? Existem produ??es da CE para desenvolver sua fun??o educativa? A CE busca realizar parcerias com setores internos? Desse modo, o presente trabalho analisou a atua??o da CE no contexto da UFVJM, na perspectiva educativa, pautada nas normativas e nos Decretos que orientam sua constitui??o e funcionamento. Trata-se de uma pesquisa de abordagem qualitativa, com objetivo explorat?rio, valendo-se de pesquisas bibliogr?fica, documental e de campo. Analisaram-se as atividades desenvolvidas pela CE, no per?odo de 2008 a 2014, sob a perspectiva de suas a??es educativas, bem como, identificar quais s?o as principais dificuldades enfrentadas pela CE, para exercer suas fun??es. Tamb?m foram analisados os documentos n?o sigilosos e feitas entrevistas semiestruturadas com servidores, membros que atuam ou atuaram na CE. Mediante os resultados obtidos, foi poss?vel concluir que sobressaem as a??es de natureza investigativa, uma vez que, em sua maioria, pautou-se na apura??o de desvios ?ticos. Constatou-se que parte da comiss?o n?o recebeu capacita??o para exercer suas fun??es, sendo a falta de recurso da institui??o a justificativa para tal. Outro fator importante diz respeito ? forma??o dos integrantes da CE, pois, os entrevistados apontam como grande dificuldade, n?o ter uma forma??o que favore?a o desenvolvimento das atividades. Faz-se necess?rio apontar que para a composi??o da CE, seus membros julgam essencial a participa??o dos mesmos na indica??o dos pr?ximos indiv?duos a ocuparem as fun??es; haja vista que, no ?mbito da UFVJM, foi poss?vel identificar que, diversas vezes, essa decis?o n?o coube tamb?m ? CE, visto que as portarias de designa??o foram expedidas sem consulta pr?via ao CE ou ao novo integrante. Diante dos resultados obtidos, entende-se que existe necessidade de implanta??o de a??es educativas para a comunidade acad?mica e maior capacita??o dos membros da CE, a fim de que sejam fomentadas tanto a ?tica p?blica, como a ?tica profissional no ?mbito da UFVJM.
Programa de P?s-Gradua??o em Gest?o de Institui??es Educacionais, Universidade Federal dos Vales do Jequitinhonha e Mucuri, 2015.
One of the arguments for ethics promotion in organizations is the need to restrain and avoid practices of appellant ethical deviations in public agencies. For this, the Federal Government has determined the constitution of Ethics Commissions, in its organizations and institutions, to cooperate with the full validity of the Laborer Ethics Code. Considering that ethic conscience is learned by the humans, ethics in public administration must be developed with the public agents, so that they may know and understand the self-ethical ruling, educating them to practice values within it. Considering that, we understand that the Ethics Commission (EC) must execute its functions to the Ethics Code observance, with the primordial purpose in educate the public agents favoring the ethic promotion. However, we ask if the Ethics Commission of the Vales do Jequitinhonha e Mucuri Federal University (UFVJM) wield its instituted educative function. In this way, the problem unfolds in the following guiding questions: Is there a work plan from the Ethics Commission? What are the activities described in this plan that include the educative function of the Commission? What are the main productions developed by the EC to wield its educative function? Are there CE?s productions to develop this educative function? Does the EC try to accomplish partnerships with other instances? Thus, this study analyzed the EC actions, in UFVJM context, regarding the educative perspective, set in Normative and Enactments that guide its constitution and operation. This research refers to a qualitative approach, with exploratory aim, making use of bibliographical, documental and field searches. The activities developed by the EC were analyzed in the period of 2008 to 2014, under the perspective of their educative actions, as well as we looked for to identify what are the main difficulties faced by the EC to perform their functions. We also analyzed the non-confidential documents and interviewed the laborers through a non-structured interview, persons who compound and compounded the EC. The results permitted to conclude that the actions of investigative nature stand, since, mostly, it was based on the investigation of ethical misconduct. It was found that the committee did not receive training to perform their functions, and the lack of the institution's resources was the justification for it. Another important factor to be discussed concerns to the training of the EC members, the interviewed ones pointed out as a big difficulty not to have an education that favors the development of activities. It is necessary to point that for the EC composition, its members deem essential their participation in indicating the next individuals to occupy the functions; given that, under the UFVJM, we observed that, several times, that decision did not have the EC participation, since the ordinances designation were issued without prior consultation to the EC or to the new member. Given the results, We understand that there is the necessity of implementing educational activities for the academic community and increased training of EC members in order to be promoted both public ethics and the professional ethics within the UFVJM.
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Jarošová, Petra. "Vliv ne/etického chování autobusových dopravců na volbě konečného spotřebitele." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-374718.
Full textAbstract:
This diploma thesis is dedicated to the effect of ethical/unethical behaviour of bus companies on the final consumer's decision. The work is composed of two sections. The theoretical part is dedicated to the basic characteristics of ethics, its segmentation, and historical development. The practical section describes an analysis of the four largest bus companies. According to a realized marketing study, criteria are presented based on which customers select bus transportation services and what their opinion is of ethics in business. Finally, the results of the marketing study are presented and on the basis of these results, suggestions are made on establishing penalties in the case of unethical business management.
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Lindén, Ellen, and Johanna Rådeström. "Ethical dilemmas among psychologists in Sweden and South Africa." Thesis, Linköping University, Department of Behavioural Sciences and Learning, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-15386.
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The purpose of this study is to investigate ethical dilemmas and ethical difficulties experienced by psychologists in Sweden and South Africa. The study is a replication of previous studies conducted by Colnerud (1997) and Slack and Wassenaar (1999). A sample of 295 psychologists in Sweden and 312 psychologists in South Africa were asked to describe situations that they identified as ethically difficult. 53 psychologists in Sweden described 61 incidents and 21 psychologists in South Africa described 24 situations. This corresponds to a response rate of 20% in Sweden and 8% in South Africa. The reported dilemmas were categorized according to a qualitative content analysis developed by Pope and Vetter (1992). The contribution of this study is that the results confirm that confidentiality is a prominent ethical dilemma for psychologists in Sweden and South Africa. This finding is consistent with findings in comprehensive international research. Furthermore, the results indicate that psychologists, especially in Sweden, experience ethical problems due to weakened legitimacy when conducting assessments. The results are discussed taking into consideration the different contexts in which psychologists work, the application of different ethics codes and different levels of ethical awareness. The weaknesses of the study and the method used are also discussed.
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Mahon, Robert. "An analysis of school board adherence to the Indiana School Board's Code of Ethics based upon perceptions of school administrators." Virtual Press, 2001. http://liblink.bsu.edu/uhtbin/catkey/1244868.
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The purpose of this study was to determine the overall effectiveness of and the level of engagement in performance assessment processes by Indiana school boards in relation to the Indiana School Board's Associations (ISBA) Code of Ethics as perceived by school administrators. Additionally, there were four objectives: (a) to determine what extent Indiana school boards engage in a process of formal evaluation of their own performance and effectiveness; (b) to determine if there is a difference in perceived compliance to the ISBA Code of Ethics for school boards who engage in school board performance evaluation compared to those school boards who do not; (c) to determine if there is a relationship between the educational background of school board members and school boards performing their duties according to the ISBA Code of Ethics; and (d) to determine the overall perceptions of Indiana school superintendents and randomly selected elementary and secondary principals as to whether school board performance is currently in accordance with the ISBA Code of Ethics. Research questions and hypotheses were developed to determine school superintendents' and randomly selected elementary and secondary school principals' perceptions and possible differences and/or relationships.A descriptive survey research procedure was used in this study, which sought information regarding the professional activities of each participant's school board in comparison to the ISBA Code of Ethics. The questionnaire was constructed in order to answer four research questions and three null hypotheses.The findings indicated: (1) 32.5% of Indiana school boards evaluate their own performance and effectiveness; (2) 67.5% of Indiana school boards do not evaluate their own performance and effectiveness; (3) school boards that engage in performance evaluation processes tend to adhere more strongly to the ISBA Code of Ethics in comparison with those school boards that do not engage in performance evaluation; (4) there was no relationship between the educational background of school board members and school board performance in accordance with the ISBA Code of Ethics; and (5) there did appear to be a significant difference between how superintendents and principals perceive school board performance when compared to the ISBA Code of Ethics.Department of Educational Leadership
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Konečná, Lucie. "Etické aspekty podnikání." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-193025.
Full textAbstract:
This thesis covers the topic of the ethical aspects of business. The paper defines what an ethics and a business ethics are and it describes selected tools of business ethics. The practical part focuses on building company called Skanska and on its view of business ethics. This part consists of an interview with managing director of Skanska SK a.s. and of a questionnaire survey. The main goal of this thesis is to analyze the level of the business ethics in this building company. The main research question is: "How important part do the ethical aspects represent in the company Skanska?"