...One of the important and mass kinds of a professional etiquette is engineering ethics. As set of the norms regulating behavior of the engineer, it has started to be formed for a long time. Such as norms are included here: necessity to execute the work honestly; to create devices which would be useful for people and would not cause harm; responsibility for results of the professional work; definition of the form of relations (customs and the rules regulating the relations) of the engineer with other participants of process of creation and use technicians. A number of such norms is fixed in legal documents, for example, in the laws concerning safety issues, intellectual property, the copyright. Some norms of professional work of engineers are fixed in the administrative establishments regulating activity of this or that organization. Till certain time ethical standards can exist in a kind of "unwritten rules», but in process of expansion of sphere of social consequences of engineering activity, its complications and misbalance there is a necessity for specially developed and accurately formulated ethical codes. They, as a rule, correlate both with the legal legislation, and with administrative statutory acts, but appreciably reflect specificity of this or that engineering community, being public regulators of interaction of its members. Well-developed ethical codes exist in Germany, France, and the USA. So, in the USA numerous engineering both scientific trade unions and societies...
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...Chapter 1 Managerial Accounting and the Business Environment Solutions to Questions 1-1 Managerial accounting is concerned with providing information to managers for use within the organization. Financial accounting is concerned with providing information to stockholders, creditors, and others outside of the organization. 1-2 A strategy is a game plan that enables a company to attract customers by distinguishing itself from competitors. The focal point of a company’s strategy should be its target customers. 1-3 Customer value propositions fall into three broad categories—customer intimacy, operational excellence, and product leadership. A company with a customer intimacy strategy attempts to better understand and respond to its customers’ individual needs than its competitors. A company that adopts an operational excellence strategy attempts to deliver products faster, more conveniently, and at a lower price than its competitors. A company that has a product leadership strategy attempts to offer higher quality products than its competitors. 1-4 Managers carry out three major activities in an organization: planning, directing and motivating, and controlling. Planning involves establishing a basic strategy, selecting a course of action, and specifying how the action will be implemented. Directing and motivating involves mobilizing people to carry out plans and run routine operations. Controlling involves ensuring that the plan is actually carried out and is appropriately...
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...Chapter 1 Managerial Accounting and the Business Environment Solutions to Questions 1-1 A strategy is a game plan that enables a company to attract customers by distinguishing itself from competitors. The focal point of a company’s strategy should be its target customers. 1-2 Customer value propositions fall into three broad categories—customer intimacy, operational excellence, and product leadership. A company with a customer intimacy strategy attempts to better understand and respond to its customers’ individual needs than its competitors. A company that adopts an operational excellence strategy attempts to deliver products faster, more conveniently, and at a lower price than its competitors. A company that has a product leadership strategy attempts to offer higher quality products than its competitors. 1-3 A person in a line position is directly involved in achieving the basic objectives of the organization. A person in a staff position provides services and assistance to other parts of the organization, but is not directly involved in achieving the basic objectives of the organization. 1-4 The Chief Financial Officer is responsible for providing timely and relevant data to support planning and control activities and for preparing financial statements for external users. 1-5 The three main categories of inventories in a manufacturing company are raw materials, work in process, and finished goods. 1-6 The five steps in the lean thinking model are: (1)...
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...Social Responsibility The basis of social responsibility is corporate commitment to the development and adherence to business processes that produce a positive impact on society. This impact should benefit not only their individual employees, but all shareholders within the global environment. Corporate Social Responsibility is analogous to Corporate Citizenship, which is defined as “The extent to which businesses are socially responsible for meeting legal, ethical and economic responsibilities place on them by shareholders.” Investopedia explains, “The aim is for businesses to create higher standards of living and quality of life in the communities in which they operate, while still preserving profitability for stakeholders.” (Investopedia, 2014) In today’s market, there are numerous applications of individual acts that define a Corporate Citizen and reflect positively and negatively on how a corporation is perceived. A corporation’s Social Responsibility level can be beneficial or detrimental to the sustained profitability and growth of the corporation. When corporations fail to acknowledge their own need for social responsibility, profitability and growth suffer. Implementation of socially responsible business practices and strategies show that a corporation is focused on helping and improving society and the environment. This social responsibility serves to increase profits and good will of shareholders in the long run. Corporate Social Responsibility (CSR)...
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....................................................... 3 ICSI Map ......................................................................................................... 4 Objectives and Functions ................................................................................. 5 Council and its Committees and Organisation Structure of the ICSI .................. 6 Role of Company Secretary.............................................................................. 7 Career Path.....................................................................................................11 ICSI at your Desktop.......................................................................................13 10. Company Secretary Management Information Center ...................................14 11. Professional Development and Continuing Education .....................................16 12. Publications ....................................................................................................18 13. Memorandum of Understanding (MOU) .........................................................19 14. ICSI's Major Initiatives in Corporate Governance ............................................ 21 15. Centre for Corporate Governance ................................................................. 22 Research and Training (CCGRT) 16. ICSI National Award for Excellence in ............................................................ 25 Corporate Governance 17. Corporate Secretaries International...
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...TAP Portugal Luis Costa MBAA 518 Financial Management Embry Riddle Aeronautical University Table of Contents Abstract 3 Introduction 4 Firm Information 4 Leadership 6 Human Resource Management 7 Organizational Structure 9 E-Commerce 11 Culture & Ethics 12 Global Strategies 13 Politics 16 Conclusion 16 References 18 Abstract TAP Portugal, the Portuguese main airline carrier, first took to the skies in 1945 and changed management in 2000 with the current CEO, Fernando Pinto. It has since become an icon for the Portuguese people as a modern and quality carrier. Operating regular flights to 35 countries, TAP expands its network system through Star Alliance by means of a growing number of code-shared operations. It meets today’s challenges and competition by continuously investing in innovation and modernization effective through its human element and technical resources. Ethically conscience, the organization moves forward providing a variety of product and equipment improvements and embraces the environment with its green initiative program. It offers a collection of features suited for any customer need, driven by its customer driven policy, providing an experience one is sure to remember. Despite an impending privatization sale, TAP strives to move forward and continues to rise as a strong international competitor within the fierce aviation industry. TAP Portugal...
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...Annual report 2006-07 We support our customers in developing their businesses on a global level with innovative travel and transportation solutions. In each of our businesses we are pursuing a strategy of profitable growth, founded on respect for our employees, shareholders and the environment. Our position as world leader in air transport gives us responsibilities and encourages us to set ever-higher standards of customer service, financial performance and social and environmental commitment. 2006-07 Contents At a glance ••• 1 Chairman’s message ••• 2 Key figures ••• 4 A contributor to the economy ••• 8 Interview with Jean-Cyril Spinetta and Leo van Wijk ••• 10 Passenger activity ••• 14 SkyTeam ••• 26 Cargo activity ••• 28 Maintenance activity ••• 34 Corporate governance ••• 42 Being a shareholder ••• 50 Sustainable development ••• 58 Consolidated financial statements ••• 64 Glossary ••• 69 Additional information on the Air France-KLM group can be found in the 2006-07 reference document on the website, www.airfranceklm-finance.com, or on request. 2006-07 At a glance Global leader 240 105 3 73.5 1.4 900 destinations in businesses million tons of cargo transported 1 countries million passengers carried aircraft maintained Profitable growth 23.1 billion euros of revenues billion euros of operating income employees 1.2 103,000 2 Dear Shareholder, This financial year draws to a close the first phase of the merger between Air France and...
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...Professional Practice Reviewer ARCHITECT’S NATIONAL CODE THE ARCHITECT’S CODE OF ETHICS “GISRIP”, “BBCC” G-eneral Objectives B-usiness I-deals B-ehavior S-uccess C-riticism R-emuneration C-reative Endeavor I-nterest of the Client P-rofessional Prerogative SPECTRUM OF THE ARCHITECTS SERVICES The Spectrum of the Architect’s Services UAP Doc 201 Pre-Design Services “EPASSSSP” - NON CREATIVE – no design and construction 1. E-conomic Feasibility Studies 2. P-roject Financing 3. A-rchitectural Programming 4. S-ite Selection and Analysis* 5. S-ite Utilization and Land-Use Studies* 6. S-pace/Management Studies 7. P-romotional Services * Must be EnP, Environmental Planner MDPE – compensation method Methods of Compensation 1. Percentage of Construction 2. Multiple Direct Personnel Expense MDPE Architect = NTRMf Consultant = NTRMf Staff = NTRMf ------------------------------ E = Direct Cost E + MP + RE = Project Cost; where MP (Marginal Cost = 30%), RE (Reimbursable Expense) Project Cost + AE = Professional Fee: where AE = Architect & Engineer Fee N – T – R – Mf – Min. Fee = 2.0 – 2.5 as Multiplier 3. Lump...
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...EXECUTIVE ORDER NO. 292 INSTITUTING THE “ADMINISTRATIVE CODE OF 1987” WHEREAS, the Administrative Code currently in force was first forged in 1917 when the relationship between the people and the government was defined by the colonial order then prevailing; chanroblespublishingcompany WHEREAS, efforts to achieve an integrative and over-all recodification of its provisions resulted in the Administrative Code of 1978 which, however, was never published and later expressly repealed; WHEREAS, the effectiveness of the Government will be enhanced by a new Administrative Code which incorporates in a unified document the major structural, functional and procedural principles and rules of governance; and WHEREAS, a new Administrative Code will be of optimum benefit to the people and Government officers and employees as it embodies changes in administrative structures and procedures designed to serve the people; NOW, THEREFORE, I, CORAZON C. AQUINO, President of the Philippines, by the powers vested in me by the Constitution, do hereby promulgate the Administrative Code of 1987, as follows: INTRODUCTORY PROVISIONS SECTION 1. Title. — This “Administrative Code of 1987.” Act shall be known as the SECTION 2. General Terms Defined. — Unless the specific words of the text, or the context as a whole, or a particular statute, shall require a different meaning: (1) Government of the Republic of the Philippines refers to the corporate governmental entity through which the functions of...
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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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...on their own. 3. The earliest cooperative associations were created in Europe and North America during the 17th and 18th centuries. The pioneers of the Rochdale society in the 19th century England are celebrated for launching the modern cooperative movement. 4. The historical development of cooperative businesses can not be disconnected from the social and economic forces that shaped them. Cooperatives, then and now were created in times and places of economic stress and pressing social problems. 5. Due to their democratic organization and their economic orientation ‐ cooperatives contribute significantly to social integration, job creation and the reduction of poverty. Cooperatives are thus stabilizing regional economic cycles and can generate regional employment. The United Nations general assembly declared 2012 as the international year of cooperatives and thus acknowledges their worldwide impact on economic and social development. 6. ART. 3. General Concepts A cooperative is an autonomous and duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve their social, economic, and cultural needs and aspirations by making equitable contributions to the capital required, patronizing their products and services...
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...1 Challenges We Face in FM by John Vinken, IFMA Toronto President Vinken’s Views - President’s Message Spring has sprung in Southern Ontario and my mind races onward with ideas that I want to implement both at work and home. And what a better way to explore these ideas and develop some structure around them, than by hiring a person that is motivated, energetic, and able to acquire current knowledge easily. Yeah I know you are asking “Where do I get in line for someone like that?” Well what I have just described is a co-op student. I have my usual 2 co-op students already reserved and they will be starting in 3 weeks time. And let me tell you my whiteboard is filling with initiatives and ideas for these two to deal with. And with two facility management related college programs in the area (at Humber College and at Conestoga Collage) there are co-op students looking for jobs in the facility management field. If you want the contact information use the membership CD just sent to you and on the opening page are the hyperlinks for both of these institutions. This is the third year that IFMA Toronto has produced the membership CD rather than published a membership roster. There are, of course, issues with this year’s CD as there have been with every membership roster created in history I believe. Some of the problems are related to getting updated information about member. As an example when people renew their membership and if it is tardy the membership listing we acquire...
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...Health and Safety Measures for Workers in Japan . Allan Ray S. Gabriel MBA 1st term, 2011-2012 De La Salle University, Manila Business Law Atty. Antonio Ligon Professor Introduction Japan, being an industrial nation, ranks high in the world in terms of competitiveness and safety. The purpose of this study is to present an investigation and inquiry into Japan’s measures on Health and Safety for their workers; including their policies, implementing government agencies, and results; as compared with the measures taken in our country. It also aims to identify areas where we can gain knowledge of Japan’s measures to keep their workers safe and healthy. This study also seeks to see where Japan is and how far it is from our country in this matter, what their strengths are and where we can improve on. The significance of this study is that it tackles an issue where our country continues to lag behind industrialized nations like Japan. The continued number of work-related accidents in our country affects millions of workers who continue to be at risk due to poor working conditions. The study aims to draw recommendations that will help our government policy makers in strengthening areas that we need to improve on. Contents Health and Safety Measures for Workers in Japan i Introduction ii Study 1 Background 1 Policy and Legislation 1 Industrial Accident Prevention Organization Law (enacted 1964) 1 Industrial Safety and Health Law 1 Working...
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...Que 1: Benefits of Accountant in the company: • Helps to keep Records Updated An Accountant can help the company to keep the records updated by keeping track on each and every transaction placed during a particular accounting period. And can also enhance the performance of the company by monitoring and reviewing the accuracy and the completeness of records of accounting and its related systems. An accountant can also maintain records of all employees of the company by keeping track on their performance and also can focus on timely processing of weekly and monthly payroll of the employees. An accountant can also keep the records updated by compiling and analyzing the information related to financial activities of the company to prepare entries to the accounts, such as general ledger accounts, document business transactions. Due to the proper updating of the records systematically by the accountant the company will be able to provide the financial information of the company to its internal and external sources whenever needed without any disputes or errors . • Paid taxes on time An Accountant can help the company by paying taxes on time. There will be no need to calculate taxes separately as it will be calculated by the accountant which will in turn save the time and hence can be used in some effective and efficient manner. Apart from this he can also provide much relevant information related to taxes like : • Amount to put aside per month for tax bills •...
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...Hospital Corporation of America vs. Tenet Healthcare Heather Darling 22-BA-5080-002 Summer Semester, 2014 SUMMARY Hospital Corporation of America as of now is the biggest player in the hospital care sector. Headquarter in Nashville, TN HCA has been very aggressive in acquisitions and developing all around the United States and in England. They are very quick to turn down a deal with another hospital if they believe that it will not be a profitable deal. One of the things that HCA has done to improve profits that not many other companies have done is to send customers that are not profitable to neighboring public health hospitals. This has increased their profits as well as their wait times in emergency rooms. On the other hand, Tenet Healthcare Corporation is a competitor to HCA, but has been slower to develop in the profitable ways of HCA. Tenet has taken a diversification approach recently in the urgent care business. They have recently opened 23 urgent care facilities, the first company in the hospital sector to do so. Many competitors, including HCA, are waiting to see how TCA does before also going this route. As of now Tenet owns the market in urgent care facilities but as profits increase, other hospital companies may go this route as well. The deal Tenet made with Vanguard is the biggest transaction Tenet has made and signals a shift from the company's problems over the past 10 years. Several Tenet-owned facilities underwent investigations in the early 2000s...
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