...|American Health Information Management Association Code of Ethics | |Preamble | |The ethical obligations of the health information management (HIM) professional include the safeguarding of privacy and security of health information; disclosure of | |health information; development, use, and maintenance of health information systems and health information; and ensuring the accessibility and integrity of health | |information. | |Healthcare consumers are increasingly concerned about security and the potential loss of privacy and the inability to control how their personal health information is | |used and disclosed. Core health information issues include what information should be collected; how the information should be handled, who should have access to the | |information, under what conditions the information should be disclosed, how the information is retained and when it is no longer needed, and how is it disposed of in a| |confidential manner. All of the core health information issues are performed in compliance with state and federal regulations, and employer...
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...The Ethics of Earnings Management: The Case of Income Smoothing James Gaa University of Alberta May 2007 Information Asymmetry In Most Situations, People Do Not Have the Same Information Management Inevitably Has Information that Would be Useful to Investors – and other Stakeholders In Financial Reporting: Information Asymmetry Follows Immediately from the Separation of Ownership and Management May 2007 The Ethics of Earnings Management 2 1 Corporate Transparency (OECD) “The Corporate Governance Framework Should Ensure that Timely and Accurate Disclosure is made on All Material Matters regarding the Corporation, Including the Financial Situation, Performance, Ownership, and Governance of the Company.” OECD, ”Corporate Governance Principles: 2004” May 2007 The Ethics of Earnings Management 3 Corporate Secrecy (OECD) “Disclosure Requirements are Not Expected to Place Unreasonable Administrative or Cost Burdens on Enterprises. Nor are Companies Expected to Disclose Information that May Endanger their Competitive Position Unless Disclosure is Necessary to Fully Inform the Investment Decision and to Avoid Misleading the Investor” OECD, ”Corporate Governance Principles: 2004” May 2007 The Ethics of Earnings Management 4 2 Corporate Secrecy Corporations Have Secrets Some are Legitimate Corporations Should be Able to Keep them secret Trade Secrets Other Proprietary Information Some are Not Legitimate ...
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...Reference Material on Ethics Books and Book Chapters Baase, S. (1997) A Gift of Fire: Social, Legal and Ethical Issues in Computing, Prentice Hall. Berleur, J. and Bruunstein, K. (Eds.) (1996) Ethics of Computing: Codes, Spaces for Discussion and Law, Chapman & Hall: London. Berleur, J. and Whitehouse, D. (Eds.) (1997) An Ethical Global Information Society: Cuture and Democracy Revisited (Proceedings of the IFIP WG 9.2/9.5 Corfu International Conference) Chapman & Hall: London. Berleur, J., Duquenoy, P. and Whitehouse, D. (Eds) (1999) Ethics and the Governance of the Internet, IFIP-SIG 9.2.2 (IFIP Framework for the Ethics of Computing), IFIP Press: Laxenburg, Austria Bowman, J.S. and Menzel, D.C. (1998) Teaching Ethics and Values in Public Administration Programs: Innovations, Strategies and Issues, SUNY Press: Albany. Cappel, J.J. and Kappelman, L. (1997) The Year 2000 Problem: An Ethical Perspective, in: Kappelman, L., (Ed.), Year 2000 Problem: Strategies and Solutions from the Fortune 100, International Thomson Computer Press, Boston, 158-163. Floridi, L. (1999) Philosophy and Computing, London: Routledge. Johnson, D.G. and Nissenbaum, H. (1995) Computers, Ethics and Social Values, Prentice Hall. Kallman, E.A. and Grillo, J.P. (1996) Ethical Decision Making and Information Technology: An Introduction with Cases, McGraw Hill. Kaplan, B., Farzanfar, R. and Friedman R.H. (1999) Research and Ethical Issues Arising from Ethnographic Interviews of Patients’...
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...Project Management Institute Code of Ethics and Professional Conduct CHAPTER 1. 1.1 VISION AND APPLICABILITY Vision and Purpose As practitioners of project management, we are committed to doing what is right and honorable. We set high standards for ourselves and we aspire to meet these standards in all aspects of our lives—at work, at home, and in service to our profession. This Code of Ethics and Professional Conduct describes the expectations that we have of ourselves and our fellow practitioners in the global project management community. It articulates the ideals to which we aspire as well as the behaviors that are mandatory in our professional and volunteer roles. The purpose of this Code is to instill confidence in the project management profession and to help an individual become a better practitioner. We do this by establishing a profession-wide understanding of appropriate behavior. We believe that the credibility and reputation of the project management profession is shaped by the collective conduct of individual practitioners. We believe that we can advance our profession, both individually and collectively, by embracing this Code of Ethics and Professional Conduct. We also believe that this Code will assist us in making wise decisions, particularly when faced with difficult situations where we may be asked to compromise our integrity or our values. Our hope that this Code of Ethics and Professional Conduct will serve as a catalyst for others...
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...Reporting Practices and Ethics Paper HCS405 Reporting Practices and Ethics Paper Introduction The ethics and financial reporting of a company or corporation go hand in hand. It is easy to try and find any way to be financially successful. That is why there are accounting principles, ethics, and elements utilized to help ensure that a company can stay at a high level of ethics. One article discusses how companies with high levels of ethics tend to be more successful than those that do not have a high level of ethical standard. Ethics play a large part in the financial management of a company. Elements of Financial Management The first element of financial management is planning. Planning consists of upper level management setting forth what needs to be done for a facility to come out in the ‘green’ and break even or have a profit. This plan should also have details on how to do it on top of the objectives. Planning is needed so that a company knows what it wants and the route they plan to take to get to where they want. The next element is controlling. Controlling is where upper level management does a checks and a balance by comparing past financial reports to current ones to see that the financial objectives and goals are met. This can help to narrow down exactly which departments are in need of assistance to meet their goals. If a company has kept accurate and detailed financial reports it is more likely that the company can heavily rely on these reports to help...
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...Behavioral Aspect of Accounting: The Need to Emphasize on Ethics ------------------------------------------------- Ahmad Zubair Chedi ------------------------------------------------- Abstract Accounting plays a vital role in providing information that permit economic decision, therefore the information has influence on its users. The financial statements that serve the basis for the economic decision are drawn up, not by the users, but by the enterprise’s accountants under the authority and control of the enterprise’s management. Ideally the preparers should take as their objective the fulfillment, (to the best of their ability) of the users’ needs. However the preparers have their own objectives, which often are quite different from those of the users. The financial statements can play a very important role in helping the enterprise’s management to achieve its objective. If the accounts show that the enterprise is doing well, the shareholders will be happy also the market price of the company’s shares will remain high. Since the accounts are prepared under the direction of the management there is a temptation for the management not to present the full truth about the enterprise in the financial statements, particularly when the company is doing badly. The paper examines the behavioral aspect of accounting with emphasis on the need of ethics; the methodology used is purely content analysis, using secondary data. The study reveals that unethical behavior is less...
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...ETHICS Introduction The behaviour of the practicing management accountant is prescribed and regulated by the management accountant's personal code of ethics, the code of ethics of the employer, societal norms, and the law. In addition members of the Society are regulated by the Society's code of ethics. As more organizations adopt codes of ethics, management accountants will increasingly be asked to design systems to control, evaluate, interpret or apply ethical judgement. The following develops the basis for forming ethical judgements. The management accountant fulfils four broad roles concerning ethics: 1. to ensure that management has developed and installed a comprehensive and internally controlled code of ethics. 2. to verify that the code of ethics and its controls are comprehensive and that everyone in the organization understands and complies with it. 3. to report to management any deviation from the code of ethics and its control systems. The Board of Directors may ultimately have to address any failures in the code or its controls. 4. to act in accordance with the code of ethics in making personal decisions. What are Ethics and Morals? Ethics are the rules people use to define and regulate moral behaviour. Morals distinguish right from wrong. Descriptive ethics are codes of ethics as actually practiced. Descriptive ethics provide no value judgements. Normative ethics, or moral reasoning, develops statements about whether a practiced ethical system is good or bad...
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...A Code of Ethics DB Management Consultants is in business to serve non-profit clients with excellent management consulting skills and expertise that are essential for pursuing our client's goals. Our honesty and service is what we are all about and honest ethical behavior is our main priority. At DB Management Consultants we expect all of our employees, managers to behave ethically to company standards. If company ethical standards are violated than the employee can face disciplinary action and termination of his or her employment. The fulfillment of ethical rules and policy is a fundamental element to our Ethics Program- that pertains to DB Management Consultants; furthermore ensures compliance to rules and regulations within the company. Honesty and Service Integrating honesty and service means high morality; with customer satisfaction and good execution of work. Having a high morality shows proper care for people in our communities and socially responsible. Ethical Behavior DB Management Consultants employees and staff are expected to be honest and candid in their communications with their managers and with one another. When dealing with clients, government entities and the general public we need to act to the utmost level of personal integrity and promote in onto others. Employees must not be dishonest, deceiving or steal. All of DB Management Consultants employees must refrain from these illegal actions that can give our company a bad name. Quality Work and Customer...
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...Code of Ethics Teresa Sieck ETH/ 316 July 2, 2012 Ed McCullough Code of Ethics A code of ethics is a collection of principles practiced and followed by management of businesses and corporations around the world (Spiro, 2010). A businesses code of ethics works with a company’s mission statement and policies of conduct that gives employees, partners, venders, and outsiders an understanding of what the company stands for and believes in (Boylan, 2009). It should address the differences or variations in both company’s industry and its broader goals for social responsibility (How to create a company code of ethics, 2012). It should be strong enough to serve as a guide for employees with questions to resolve issues on their own if needed (Trevino & Nelson, 2007). Wal-Mart is one of the largest corporations in the United States. As one of the largest corporations the company has a social responsibility to their employees, customers, and the community. The code of ethics works with and around these principals. Wal-Mart has three basic principles, 1) respect for the individual, 2) service to the customer, and 3) striving for excellence (What is Wal-Mart’s Code of ethics, 2011). The following is an example of what a code of ethics could be and what values a business may have. Vision Statement: People are assets not possessions; employees, customers, and communities should be treated with fairness, respect, honesty and integrity. The corporation’s global vision is to...
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...Ethical Organization Profile MGT/216 Larry Henry Phoenix Toys is a toy manufacturer that strives to provide the consumer with superior customer service and merchandise for the entire family. In a workplace, there are several moral and ethical issues that may arise and it is responsibility of management to outline and enforce a code of ethics for employers to follow. Phoenix Toys will ensure that moral, ethical and social issues adhere to the applicable state and federal laws. Phoenix Toys refuses to tolerate discrimination, harassment, and bribery. Each employee should be knowledgeable of these issues and take steps to ensure that such issues do not occur. Phoenix Toys monitoring system is in place and the human resources department will make sure that ethical standards are upheld. The enforcement of the ethical standards will be fair and just. Modern-day toy manufacturers differ from those often portrayed in classic movies with wooden benches and hand-painted dolls. Safety regulations considers the controlling of the types of paint, metal, plastic, size of parts, and removability of parts determining the safety of a toy. Phoenix Toys is under pressure to produce a quality toy, for an affordable price, with top safety standards. If an employee is aware that a violation of the ethical agreement has occurred, the employee must notify a supervisor. Establishing a mandate for employees to enforce the ethical guidelines assures the company that those who are aware...
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...ETHICS PROGRAM A. Code of Ethics 1. Dealings with Government Officials It is policy of the company to comply fully with all state and federal laws and regulations. The behavior of every employee is required to signal the company’s desire to conduct relations with government officials and agencies in compliance with all applicable laws and regulations. 2. Gifts and Payments Company employees must be careful that their conduct cannot rationally be construed as a bribe or other inappropriate enticement to perform a business act or improperly influence the recipient. Examples of gifts and payments include but are not limited to: meals, travel and travel accommodations, tickets to sporting events, gift certificates, wine or alcohol, and any other merchandise or service. 3. Unfair Trade Practices Unfair or misleading practices or manner of competition, such as false advertising, spreading of rumors or false statements aiming to harm competitors or their products/services and give the company an unfair advantage in the marketplace are forbidden. In addition, employees are also prohibited from making or publishing false or misleading statements to customers, potential customers or any other person or entity information about the nature, quality or performance of any company activity or the terms or conditions of sales or marketing proposals. 4. Conflicts of Interest It is the company’s...
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...Ortiz Luz Human Resources Management Human resource management (HRM) can be defined as Personnel Administration, and is connected with human and industrial relations. HRM is used to describe a wide range of procedures and techniques used by corporate management. HRM is used to process and analyses an organization’s human resource needs under changing conditions and includes developing personnel policies appropriate to the long-term effectiveness of the organization. It also is the process of designing and maintaining an environment in which individuals, working together in groups, efficiently accomplish selected aims. The most important thing why companies should have Human Resources Management? Is because Technology, Trends and Challenges in Human Resources and Human Resource Ethics. Technological advancements have improved the ways we communicate, revolutionized how we learn, and expanded our capabilities. Whether it is the invention of a new machine, moderations to an existing one, or the discovery of a new application for an existing technology, the field is forever growing and expanding. In the early stages, it may seem like more of a hassle than it's worth to keep up with these changing trends. It always proves worthwhile in the end, however, as new technologies bring both increased proficiency and productivity. Mikes state that” As increased proficiency and productivity are main goals of any human resources personnel, it's no wonder technological advancements are...
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...Ethics Program for Prestige World Wide Ethics are essentially a set of moral standards a company holds itself and its employees to. It is a system of rights and wrongs or do's and don'ts that prescribe how companies and individuals should act in conjunction with values and morals. For example, a company dumping toxic chemicals into a river and then bribing a local official to cover it up would not be an ethical practice. Most corporations in the United States have adopted some sort of ethics plan as their moral philosophy and everyone from the CEO to the mail clerk are responsible for adhering to these standards. In today's world, customers want to know that the companies they do business with are ethically sound and free from corruption. An ethics program is an essential tool for a company to have to ensure that it is in compliance with the law and acts on sociably acceptable norms and trends. It is the way to promote operational excellence throughout the company and ensure that everyone is on the same page. Ethics programs give employees a clear understanding of what is right and wrong in the organizations eyes. This leads to a higher performing workforce which improves the overall operational performance of a company. This program should be part of the company's overall culture and reflect in the core values or mission statement. An ethics plan is a critical component of an organization's risk management policy. The plan should be tailored to support business objectives...
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...Evaluation of a Business Code of Ethics Holly Danielle Murphy PHL 323 Ethics in Management September 20, 2010 Mary Carter Evaluation of a Business Code of Ethics The code of ethics for InnerCity Broadcasting Company may be found in any business as its code is very standard. In this paper I will identify the ethical system at play within InnerCity Broadcasting Company and discuss how the code of ethics is used within the organization. The paper will also identify the type of ethical system at play within the organization and include information in regard to the different departments and the code of ethics. Each member of the company will need to understand the entire code of ethics; however, they will find different uses for this code within his or her duties. Additionally, modification of the code of ethics will be discussed and any amendments will be identified accordingly. Finally, the reaction to the new amendments of the code of ethics by both management and employees will be discussed. The company was founded by Percy Sutton who purchased the first owned African American radio station in 1971. He believed that the best way to empowerment was through the media and politics (HarlemTorch, n.d.). According to InnerCity Broadcasting Company (2010), the mission statement of InnerCity Broadcasting Company states: “Our primary focus is on entertaining and informing our listeners and helping advertisers to better understand the benefits of promoting their products and service...
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...PRINCIPLES FOR MANAGING ETHICS IN THE PUBLIC SERVICE OECD RECOMMENDATION The OECD Council adopted a Recommendation on Improving Ethical Conduct in the Public Service on 23 April 1998. The Recommendation is based on a set of Principles for Managing Ethics in the Public Service agreed in the Public Management Committee, to help Member countries to review their ethics management systems. Although governments have different cultural, political and administrative environments, they often confront similar ethical challenges, and the responses in their ethics management show common characteristics... Member countries need to have a point of reference when combining the elements of an effective ethics management system in line with their own political, administrative and cultural circumstances... Preamble to the OECD Recommendation PUMA Policy Brief No. 4 Public Management Service May 1998 On the proposal of the Public Management Committee the OECD Council recommends that Member countries take action to ensure well-functioning institutions and systems for promoting ethical conduct in the public service. This can be achieved by: • developing and regularly reviewing policies, procedures, practices and institutions influencing ethical conduct in the public service; • promoting government action to maintain high standards of conduct and counter corruption in the public sector; • incorporating the ethical dimension into management frameworks to ensure that management practices are consistent...
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