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    5. FAIRNESS. Ethical executives strive to be fair and just in all dealings. They do not exercise power arbitrarily nor do they use overreaching or indecent means to gain or maintain any advantage nor take undue advantage of another’s mistakes or difficulties. Ethical executives manifest a commitment to justice‚ the equal treatment of individuals‚ tolerance for and acceptance of diversity. They are open-minded; willing to admit they are wrong and‚ where appropriate‚ change their positions and

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    Learning Objectives  After studying this module you should be able to:  Understand the importance of ethics  Know the history of ethics in accounting  Incorporate ethics into your decision process  Know ethical standards for accounting professionals  Understand ethical implications of the U.S. transition to IFRS  Appreciate lessons learned from recent business scandals  SECTION 1 — THE IMPORTANCE OF ETHICS  Ethics is an important part of your accounting education and it will play an increasingly important

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    to right and wrong behavior‚ ethics are recognized rules of conduct in regards to a specific action or a particular group of people. In short‚ ethics come from an external social structure whereas morals come from within – a person’s own perceptions of right and wrong regardless of what society’s rules say. The three primary schools of ethics that can be used in discussing ethical problems and dilemmas are care-based ethics‚ rule-based ethics‚ and end-based ethics. In the case of ethical dilemma

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    ITESM CQ María José Ramos A01201871 15/January/2013 Article Reflection Article 1 “Ethics in everyday life” Quote I chose the quote “You also have to take time to think about why it is the right thing” this quote with the context of the text is certainly true. Just because all the people including your parents act in certain ways for specific situations‚ it doesn´t mean that it´s the right thing to do. And if you act like you have always seen just to follow everybody else‚ in my opinion is

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    The case regarding Fashion First is a very interesting case as it allows for a discussion to take place in relation to ethics. Ethics could be defined as moral principles that govern a person’s or group’s behavior. In other words‚ ethics allow for individuals to distinguish between right and wrong‚ and to make decisions based on what is right or wrong for any particular situation. In this situation‚ Sandy‚ the part-time bookkeeper of Fashion First is approached with a situation where she noticed

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    Kitchener‚ K.S. (1985). Ethical principles and ethical decisions in college student affairs. In H.J. Canon & R.D. Brown (Eds.)‚ New directions for student services: Applied ethics in students‚ no. 30. San Francisco: Jossey Bass. Based: Beauchamp‚ T.L. & Childress‚ J.F. (1979). Principles of biomedical ethics. Oxford: Oxford University Press. Ramsey‚ P. (1970). The patient as person. New Haven: Yale University

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    Involvement) LEARNING OBJECTIVES (TOPIC 3) After completion of this topic‚ you will be able to: 1. Describe the main ethical theories and apply it to business scenarios © iStockphoto.com/Dan Bachman ETHICAL THEORIES Three periods in history of ethics Greek period (500 BC-AD 500) • The man who performed his duties as a citizen = good man • Greeks – “Man is the measure of all things” – he decides for himself what is right and wrong • Socrates‚ Plato and Aristotle emphasised the need and importance

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    presents ETHICAL THEORIES SLIDE 1 – INTRODUCTORY SLIDE Ethical theories provide part of the decision-making foundation for Decision Making When Ethics Are In Play because these theories represent the viewpoints from which individuals seek guidance as they make decisions. Each theory emphasizes different points – a different decision-making style or a decision rule—such as predicting the outcome and following one’s duties to others in order to reach what the individual considers an ethically correct

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    Articles on Ethics by Dr. Shiv Gupta ­­­­­­ Submitted to Dr. Shiv K. Gupta by Ritu Malhotra In partial fulfillment of course requirement for MBA 630 (51) Marketing Management & Planning The University of Findlay 09-03-2013 Summary of the article: Dr. Shiv Gupta’s article published on The Wall Street Journal‚ dated March 8th 2004 highlights

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    References: Thiroux J & Krasemann K (2012): Ethics: Theory and Practice 11th Edition. Pearson NJ. Lecture in Ethics in The Social Sciences (Week 2): Consequentialist (Teleological) Theory Lecture in Ethics in The Social Sciences (Week 3): Non-consequentialist (Deontelogical) Theory

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