...Presentation to PICPA, 20 March 200 “THE NEW CODE OF ETHICS FOR CPA’s” Atty. Eranio L. Punsalan Chairman Ethics Board Philippine Institute of Certified Public Accountants PICPA New code of ethics for CPAs y Atty. Eranio L. Punsalan A Presentation to PICPA, 20 March 200 Agenda Code of Ethics for Professional Accountants in the Philippines Modifications to the IFAC Code to consider Philippine regulatory requirements and circumstances Contents of Code of Ethics for Professional Accountants in the Philippines Code of Ethics for Professional Accountants in the Philippines y Atty. Eranio L. Punsalan A Presentation to PICPA, 20 March 200 Code of Ethics for Professional Accountants in the Philippines What is the Code? • It is a 105-page document, 80% of which cover independence rules and interpretations. Effectively superseding the old code which was issued by the PRC & BOA in 1978. • It is based on IFAC’s International Code of Ethics for Professional accountants (with minor modifications). • It demonstrates PICPA’s (as member of IFAC) commitment to IFAC’s broad objective of developing and enhancing a coordinated worldwide accountancy profession with harmonized standard.
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...of the Philippines BATAAN PENINSULA STATE UNIVERSITY City of Balanga, Bataan College of Arts and Sciences Course Syllabus Course Code: Subject Title: For: Schedule: Course Credit: Pre-requisite: Course Description: SSCI 125 Work Ethics and Attitude Development BSTM 4th Year TM 4A TTh 9:30-11:00 Rm. 301 TM 4B TTh 11:00-12:30 Rm. 301 3 units None This course is an applied ethics in relation to the practice of human labor and management. This is designed to introduce the key elements of ethics, ethical practice, and professionalism to students as they prepare to enter the professional world as first class workers or managers. It is planned to ensure that upon successful completion, each student will have the capacity to engage in ethical work practice, as well as evaluate various kinds of work practice from an ethical standpoint. The general aim of this course is to develop the moral and ethical professionalism among students as preparation for their future roles as employees or managers. At the end of the course, students should be able to: 1. Identify their strengths and weaknesses as man; 2. Utilize their assets and values more effectively; 3. Gain the knowledge regarding one’s values and use it positively in relating to others; 4. Acquire and develop the necessary attitudes expected from a professional and competent person. General Objective: Specific Objectives: Course Outline: * University’s Vision and Mission I. Background on the Study of Work Ethics II. The...
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...CODE OF ETHICS FOR NURSES WHEREAS, the Board of Nursing (BON) has the power to promulgate a Code of Ethics for Registered Nurses in coordination and consultation with the accredited professional organization (Sec. 9, (g), Art III of (Republic Act) No. 9173, known as the “Philippine Nursing Act of 2002); WHEREAS, in the formulation of the Code of Ethics for Registered Nurses, the Code of Good Governance for the Professions in the Philippines was utilized as the principal basis thereof: All the principles under the said Code were adopted and integrated into the Code of Ethics as they apply to the nursing profession; WHEREAS, the promulgation of the said Code as a set of guidelines, regulations or measures shall be subject to approval by the Commission (Sec. 9, Art. II of R.A. No. 9173); and WHEREAS, the Board, after consultation on October 23, 2003 at Iloilo City with the accredited professional organization of registered nurses, the Philippine Nurses Association, Inc. (PNA), and other affiliate organizations of Registered Nurses, decided to adopt a new Code of Ethics under the afore-mentioned new law; NOW, THERFORE, the Board hereby resolved, as it now resolves, to promulgate the hereunder Code of Ethics for Registered Nurses: ARTICLE I PREAMBLE SECTION 1. Health is a fundamental right of every individual. The Filipino registered nurse, believing in the worth and dignity of each human being, recognizes the primary responsibility to preserve health at all cost. This responsibility...
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...January 1984 Revised, March 1987 Revised, October 1990 Revised, 1996 Revised, March 2000 C:\Cris-Temp_file\ACRC-2006\Code of Ethics\ACRC Code & Manual.doc 1 PREFACE The need for an alternative democratic system of self-regulation in the advertising industry became apparent in the early 1970s when the Marcos administration sought to impose controls on media use, including on advertising, through the Mass Media Council. Through the efforts of advertising industry leaders, the Mass Media Council eventually gave way to a Council of Advertising, Public Relations, Research and Sales Promotion chaired by respected advertising practitioner Francisco Floro. This Advertising Council, in turn, created a sub-committee composed of representatives from the Association of Philippine Advertising Agencies, the Cinema Advertising Association of the Philippines, Kapisanan ng mga Brodkaster sa Pilipinas, Lapian ng mga Adbertaysing Praktisyoners na Pilipino sa Ikauunlad ng Sambayanan, the Outdoor Advertising Association of the Philippines, the Philippine Association of National Advertisers, the Print Media Organization, the Office of Civil Relations, Institute of Mass Communications, and the consumer sector. The sub-committee under the chairmanship of Lyle K. Little, undertook the drafting of a Code of Ethics for the advertising industry. After 15 months of preparation, the Code...
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...Ethical Organizational Profile MGT 216 January 24, 2011 Ethical Organizational Profile Smiles Dental Office is a new dental facility in San Diego California, which focuses on customer care first. With a highly trained staff and courteous demeanor Smiles Dental Office take pride not only in our work, but also in our customer’s satisfaction. Smiles Dental has announced the expansion of the company to the Philippines. Smiles Dental Office’s goal is to continue the same quality customer care in the Philippines that began in San Diego, California. Smiles Dental Office’s current employees include two dentists, three hygienists, three assistants, two receptionists, one accountant, and two to three interns. Products and services include cleanings, fillings, bridges, crowns, dentures, implants, extractions, and whiting. Our Mission: The mission of Smiles Dental Office is to provide quality products and services to all patients leaving them with a smile they are happy to share. Core Values: Smiles Dental Office has an agreed upon sense of purpose and it is important to our success at Smiles Dental Office. Our goal is to provide the public with advanced products and services to improve their quality of oral health. We aim to provide outstanding service to our consumers and each other and continually work toward improvement. Using teamwork we are committed to fulfill society’s need with the most current technology available. * We will make everyone feel safe,...
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...the women wants [sic] to have, cause what they see on TV over there, lighter skinned women with nice hair and all of that stuff-so some of them want, want to be like that, so that’s why, some of them bleach their skin, cause they think the lighter their skin is, the [more] chances they have to actually one day be on TV, or get noticed by people, so they think bleaching their skin or lighter skin, is much, much better than dark skin. (Duke and Chansin) The issue being described is not only present among those belonging to African-American community (Herring 3), but the Filipino, and general Asian community as well (Dychiu 87). Given this, mass media should use its influence to help lessen instead of perpetuate occurrences of colorism in Philippine society. In order to have a clearer understanding of mass media, it must first be defined. By definition, a medium is a form of disemminating knowledge, and a mass is a large amount of people. Put together, mass media is a term that covers different forms of communicating knowledge and information to a multitude of people (Livesey n.p). There are different forms of mass media, ranging from print, to broadcast, to internet advertising and outdoor or mural media. Print media covers newspapers, magazines and journals, while broadcast media consists of television and the radio. Internet advertising media covers social networking sites and world wide web pages, while on the other hand, outdoor...
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...to your Editor in Chief. What I didn’t know is the underlying principle each media practitioner should have—STRONG MORAL PRINCIPLE. After the time I was introduced to the Journalist’s Code of Ethics and Broadcast Code of Ethics in my Journalism Principles and Practices class, my perspective about news writing broadened and extended. News writing is merely not “just writing.” It is more than that. I proved this to myself when I had the chance to listen to great media practitioners and speakers on the 12th EdukCircle Convention that was held in the University of the Philippines Diliman last August 15, 2015. The Journalist’s and Broadcast Codes of Ethics guided and secured me as I went on listening to the speakers of the 12th EdukCircle Convention. The topic really got my attention because it was about children and media (news coverage/news writing). The topic, for me really was unexpected and heart-warming at the same time. After the convention, I felt really blessed for having my mind filled with good moral principles and learnings that involve minors/children in news coverage. What left a mark in my heart and in my mind are the rights that children have as subjects in news items. In the discussion of the Rights of Children as Subjects in News Items, Article III Section 7 of the 1987 Philippine Constitution was discussed. It states that: The right of the people to information on matters of public concern shall be recognized. Access to official records, and to documents, and papers...
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...CODE OF ETHICS FOR PHILIPPINE PSYCHOLOGISTS PSYCHOLOGICAL ASSOCIATION OF THE PHILIPPINES SCIENTIFIC AND PROFESSIONAL ETHICS COMMITTEE (2008-2009) PAP Code of Ethics, page 2 PREFACE The Psychological Association of the Philippines (PAP) adopted a Code of Ethics for Clinical Psychologists in the 1980s, and this Code has remained unchanged since then. In 2007, the Board of Directors of the PAP resolved to constitute a committee to revise the code of ethics, with the goal of updating the code and making it more inclusive and applicable to all psychologists. In 2008, the PAP Board of Directors appointed immediate past president, Dr. Allan B. I. Bernardo as Chair of the Scientific and Professional Ethics Committee, in compliance with the PAP Charter. The PAP Board also appointed Dr. Ma. Lourdes A. Carandang, Dr. Natividad A. Dayan, Dr. Rosalito De Guzman, and Ms. Anna Guerrero as members of this committee. Given a clear mandate from the PAP Board, the committee set out to accomplish its task with the assistance of three graduate assistants: Mary Libertine Amor, Mary Grace M. Serranilla, and Sheri Anne C. Zerna. The committee chair and the assistants undertook the preparatory work which involved studying the old Code, and several documents related to ethical standards for psychologists (e.g., the Universal Declaration of Ethical Principles for Psychologists, the ethics codes of the American Psychological Association, the British Psychological Society, the Canadian Psychological...
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...institutions, in alternative care system and in all other settings. Corporal punishment is defined as the deliberate infliction of pain and suffering, including humiliating or degrading punishments and other forms of violence against children in order to change their behavior or to punish them. It consists of acts that are intended to inflict physical or emotional pain on the children because of an offense that they have committed. It usually pertains to the use of physical force with the intention of causing some degree of pain or discomfort no matter how light. However, there are other non-physical forms of punishment that are equally cruel and reprehensible. These could be by way of humiliation, denigration or threats. In the Philippines, corporal punishment is used by the parents on their children at their homes for the purpose of disciplining, training or controlling them. The parents use belts, their hands, and caning to discipline, train and control their children. And to punish a child, even in the context of discipline, training and control, through...
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...| | Valdez,Rafael Mark | | | | | TABLE OF CONTENTS LESSON IV: THE STUDY OF HEALTH CARE DELIVERY SYSTEM (Summary) I. An Indication on the Financial and Operational Presentation of Health Maintenance Organization i. Mishandled Care ii. Paying Low and Late II. Health Transformation III. Varying Functions of Allied Medical Professionals IV. Philippine Health Insurance Corporation I. An Indication on the Financial and Operational Presentation of Health Maintenance Organization i. Mishandled Care 1965 was the earliest Health maintenance organization(HMO) in our country and there are more or less 30 HMO who pay thousands of physicians who will going to serve the people/community. But, according to Homobono Calleja, who is renounced cardiologist and a four-term president of Philippines Medical Association also concede that many doctors prefer not to help disseminate the medical gospel and among to them are coming from Western Visayas and parts of Southern Tagalog and Bicol who realized that all are not well in the HMO business. Even the Philippine College of Surgeons(PCS) in Panay refused to work in HMO and they don’t want to have anything to do with the merchants and brokers of medical...
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...Stores Case Analysis This report analyzes the ethical dilemma faced by Jextra’s country manager, Tom Chong, who was responsible for Neighbourhood Markets in Malaysia. Jextra Stores was a Hong Kong based company that operated retail stores in China, Hong Kong, Philippines, Malaysia, Thailand, Singapore, and Vietnam. In 2005, the company successfully entered Malaysia, operating supermarkets under the name of Neighborhood Markets (Inkpen, 2010). Jextra identified a promising site in Klang, near the capital of Kuala Lumpur, to open a new supermarket (Inkpen, 2010). Mr. Chong needs to evaluate a proposal made by the Mayor of Kang, which might be considered bribery. In this case, Mr. Chong faces social and ethical challenges that may affect the company’s operations, performance, and competitiveness in the region as well as Mr. Chong’s career. The major social issues include those related to law, culture, and ethics. The report also analyzes anti-bribery corruption enacted by the U.K Bribery Act and the U.S. Foreign Corrupt Practices Act (FCPA). The report concludes with recommendations to Jextra such as seeking proper legal advice, implementing an effective business code of conduct, providing inter-cultural and ethics training to managers, using a geocentrism approach and conducting an internal investigation for the Malaysian category manager. Analysis Social, Ethical, or Legal Challenges International firms operating abroad often face social challenges because they operate...
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...REPUBLIC OF THE PHILIPPINES Public Administration Country Profile Division for Public Administration and Development Management (DPADM) Department of Economic and Social Affairs (DESA) United Nations February 2004 All papers, statistics and materials contained in the Country Profiles express entirely the opinion of the mentioned authors. They should not, unless otherwise mentioned, be attributed to the Secretariat of the United Nations. The designations employed and the presentation of material on maps in the Country Profiles do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries. Table of Contents Table of Contents........................................................................................... 1 Philippines .................................................................................................... 2 1. General Information ................................................................................... 3 1.1 People.................................................................................................. 3 1.2 Economy .............................................................................................. 3 1.3 Public Spending ..................................................................................... 4 ...
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...Stores Case Analysis This report analyzes the ethical dilemma faced by Jextra’s country manager, Tom Chong, who was responsible for Neighbourhood Markets in Malaysia. Jextra Stores was a Hong Kong based company that operated retail stores in China, Hong Kong, Philippines, Malaysia, Thailand, Singapore, and Vietnam. In 2005, the company successfully entered Malaysia, operating supermarkets under the name of Neighborhood Markets (Inkpen, 2010). Jextra identified a promising site in Klang, near the capital of Kuala Lumpur, to open a new supermarket (Inkpen, 2010). Mr. Chong needs to evaluate a proposal made by the Mayor of Kang, which might be considered bribery. In this case, Mr. Chong faces social and ethical challenges that may affect the company’s operations, performance, and competitiveness in the region as well as Mr. Chong’s career. The major social issues include those related to law, culture, and ethics. The report also analyzes anti-bribery corruption enacted by the U.K Bribery Act and the U.S. Foreign Corrupt Practices Act (FCPA). The report concludes with recommendations to Jextra such as seeking proper legal advice, implementing an effective business code of conduct, providing inter-cultural and ethics training to managers, using a geocentrism approach and conducting an internal investigation for the Malaysian category manager. Analysis Social, Ethical, or Legal Challenges International firms operating abroad often face social challenges because they operate...
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...Republic of the Philippines PANGASINAN STATE UNIVERSITY Graduate School Center Urdaneta City, Pangasinan Term Paper In ETHICS AND ACCOUNTABILITY IN PUBLIC SERVICE In Partial Fullfillment Of the requirements for the Master in Development Management Major in Public Administration Submitted by: ALEXANDER A. ILUIS 1ST SEM 2013 Submitted to: MELITTON G. DASSUN, D.P.A CODE OF ETHICS AND PROFESSIONAL RESPONSIBILITIES: A PANELCO III PERSPECTIVE Introduction Generally, the word “ethics” is originated from the ancient Greek word “ethos” that means a custom, success, nature, character, the manner of thought. ORIGIN OF ETHICS “Ethics are as important for the public servant as blood for the body” (Unknown in Van der Waldt & Helmbold, 1995:170). * PANELCO III, like individuals, is constantly changing through new leadership, environmental influences and socio-political development. PANELCO III cannot promote and enforce ethical behaviour solely through the utilisation of ethical codes of conduct or through the promulgation of a plethora of board of directors and the top management. Social mind sets are often still entangled in a micro-ethic paradigm. People tend to equate moral values and moral norms with values and norms, which apply only to personal relations structures within which they interact. PANELCO III needs an organisational culture that not only supports ethical behaviour, but sees that it also defines and underpins right and wrong conduct at an individual and...
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...of Advertising here in the Philippines: Advertising started in the early times when messages were carved in stone plates and notices were printed on walls. It was the only form of advertising then. Outdoor advertising was an industry by itself for a long period of time until print (in newspaper and in magazines) and radio broadcasting were introduced. It was through the years up to the early 1960’s in the Philippines when outdoor advertising was still regarded as a primary medium of advertising, when billboard operators and owners organized themselves into one, cohesive and solid voice. Thus, on AUGUST 13, 1964, the OUTDOOR ADVERTISING ASSOCIATION OF THE PHILS. (OAAP) was formed. Its purpose was to promote growth of outdoor advertising in the Philippines by establishing its own Code of Ethics. In 1974, OAAP was placed under the jurisdiction of the Philippine Council for Print Media (“PCPM”) under the late General Hans Menzi as per Presidential Decree No. 576. This decree provides PCPM the authority to set rules and regulations for the discipline of all mass media under its supervision. In 1976, the Metro Manila Governor, Imelda Marcos, in line with her cleanliness and beautification drive, decided to demolish all billboards especially movie ads and neon signs along Roxas Boulevard and Luneta. In May 1974, OAAP became one of the charter members of the Philippine Board of Advertising now called the Advertising Board of the Philippines (ADBOARD). ADBOARD, being...
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