scholarly journals Análisis de los tipos de acoso y discriminación recogidos en los códigos de conducta de las empresas cotizadas en la Bolsa española en el mercado continuo a 31-12-2015/Analysis of the types of harassment and discrimination included in the codes of conduct

2018 ◽  
pp. 2-17
Author(s):  
María Concepción Verona Martel ◽  
Sara De León Santana
Keyword(s):  
Stock Exchange ◽  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Not Given ◽  
Ethical Codes ◽  
Different Types ◽  
Spanish Stock Exchange

En este trabajo se analizan los diferentes tipos de acoso y discriminación recogidos en los códigos éticos de las empresas cotizadas en la Bolsa española a 31-12-2015. Los resultados muestran que las empresas incluyen una amplia variedad de tipos de acoso y discriminación en su código de conducta, entre los que destaca el rechazo a la discriminación por razón de sexo. Asimismo, el análisis por sectores pone de manifiesto que en todos los sectores no se da la misma importancia a los diferentes tipos de acoso y discriminación. Abstract In this paper we analyze the different types of harassment and discrimination included in the ethical codes of companies listed on the Spanish Stock Exchange on 12/31/2015. The results show that companies include a wide variety of types of harassment and discrimination in their code of conduct, among which the rejection of discrimination based on sex stands out. Likewise, the analysis by sectors shows that in all sectors, the different types of harassment and discrimination are not given the same importance.

scholarly journals Similarities and Differences Between Ethical Codes of Conduct of AICPA and IFAC

2015 ◽  
Author(s):  
Al-Hasan Al-Aidaros ◽  
Kamil Md Idris ◽  
Faridahwati Mohd. Shamsudin
Keyword(s):  
Codes Of Conduct ◽  
Accounting Information ◽  
Code Of Conduct ◽  
Ethical Code ◽  
Ethical Perspective ◽  
The Public ◽  
Ethical Codes ◽  
Independence Principle ◽  
The Usa ◽  
Similarities And Differences

An accountants’ ethical code of conduct represents the moral values, principles and rules that accountants should have. The ethical codes of conduct of AICPA and IFAC are the two main codes most countries adopt to guide their members on how to deal with accounting information from the ethical perspective. While the AICPA ethical code of conduct was developed specifically for the USA, the IFAC ethical code of conduct was developed by taking into account the different practices of ethical code of conduct in various countries. The main purpose of this paper is to present an overview of the similarities and differences of these two codes. The comparison of the two documents is made on the following issues: establishment, structure and approach of the codes, the public interest principle, and the independence principle. The comparative analysis shows that the AICPA and IFAC codes are more similar than different even though some differences are noticeably important.   Keywords: Ethical code of conduct, Accountants, AICPA, IFAC.

The effects of personal and organisational attributes on ethical attitudes of professional accountants: evidence from Ghana

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Regina Mensah Onumah ◽  
Samuel Nana Yaw Simpson ◽  
Amoako Kwarteng
Keyword(s):  
Significant Influence ◽  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Visionary Leadership ◽  
Least Square ◽  
Personal Attributes ◽  
Professional Code ◽  
Ethical Attitudes ◽  
Content Type ◽  
Ethical Codes

Purpose This paper aims to examine the effects of personal attributes (greed and desire for personal gains, behaviour of peers and superiors, personal values, family influences and pressures, religious background, ego strength, etc.), organisational attributes (company policies, codes of conduct and visionary leadership, etc). and the moderating role of ethical codes of conduct on the ethical attitudes of professional accountants. Design/methodology/approach The study uses data from a survey of 340 professional accountants in Ghana, using the ordinary least square regression analysis to test hypothesized relationships. Findings The results suggest that personal attributes collectively have positive and significant influence on ethical attitudes. Similarly, organisational attributes collectively have positive and significant influence on ethical attitudes. Moreover, ethical codes of conduct moderate the positive relationship between personal and organisational attributes and ethical attitudes of accountants. Originality/value In the light of the social contingent theory, the findings imply that personal and organisational attributes, when interacted with professional code of conduct strengthens ethical attitudes of accountants. To the best of the knowledge, this is the first paper to have examined the moderating effect of professional code of conduct on ethical attitudes of accountants from a developing country context.

Ethical Codes and Learning Analytics

2020 ◽  
pp. 20-72
Author(s):  
Stephen Downes
Keyword(s):  
Growth And Development ◽  
Learning Analytics ◽  
Ethical Issues ◽  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Ethical Code ◽  
Educational Institutions ◽  
Ethical Codes

The growth and development of learning analytics has placed a range of new capacities into the hands of educational institutions. At the same time, this increased capacity has raised a range of ethical issues. A common approach to address these issues is to develop an ethical code of conduct for practitioners. Such codes of conduct are drawn from similar codes in other disciplines. Some authors assert that there are fundamental tenets common to all such codes. This paper consists of an analysis of ethical codes from other disciplines. It argues that while there is some overlap, there is no set of principles common to all disciplines. The ethics of learning analytics will therefore need to be developed on criteria specific to education. We conclude with some ideas about how this ethic will be determined and what it may look like.

scholarly journals Codes of Conduct of pharmaceutical companies as acts of autonomous law and their place within Fuller's moral scale

Pravni zapisi ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 464-484
Author(s):  
Jelena Danilović
Keyword(s):  
Conceptual Analysis ◽  
Comparative Method ◽  
Descriptive Analysis ◽  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Pharmaceutical Companies ◽  
Ethical Codes ◽  
Moral Principles ◽  
Moral Content ◽  
Legal Nature

The article analyses codes of conduct of pharmaceutical companies, as specific autonomous acts which prescribe both moral principles of fair and honest business and particular legal duties. Article aims to set jurisprudential base for better understanding of this concept. The first part of the article deals with development and specifics of ethical codes as hybrid, legal and moral instruments. The second part analyses legal nature of the codes reviewed from pluralistic jurisprudence stance, identifying them as institutes of autonomous law. The third part analyzes moral content of codes, while in the final part the article analyzes these specific legal and moral institutes, within the context of Fuller's moral scale. Applied methods are conceptual analysis of the code of conduct concept as well as descriptive analysis of the business practice and available, relevant autonomous rules. Overview includes also comparative method of presentation of empirical practice. Conclusion analyses position of ethical codes, as specific autonomous acts, within the frame of Fuller's moral scale and perceived antagonism of morality of aspiration and morality of duty.

scholarly journals The Value of “Social” Reputation: The Protection of MNE Workers from the Consumer’s Perspective

Global Jurist ◽  
2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Marta Giaconi ◽  
Lorenzo Giasanti ◽  
Simone Varva
Keyword(s):  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Economic Consequences ◽  
Decent Work ◽  
Social Ranking ◽  
Government Organizations ◽  
Social Reputation ◽  
The Social ◽  
Labour Standards ◽  
Additional Support

Abstract The virtually immediate information propagation has reduced the gap of knowledge once existing between MNEs and customers (i.e. Rana Plaza collapse, 2013). Consumers begin playing an important role in supporting workers. Their growing social awareness has clear economic consequences. MNEs have tried to react to the loss of social reputation, mainly adopting (and imposing to their suppliers) codes of conduct and ethics providing a minimum standard for decent work standards. This article aims to analyze the social reputation and social sustainability that have recently attracted stakeholders’ interest, from different points of view (MNEs, consumers, government and non-government organizations, unions). Those “new” forms of social initiatives (code of conduct, social ranking, consumers campaign, boycotting) are informative and could help to spread ILO labour standards. Clearly, they can represent only an additional support for workers who are struggling in the typical conflict between Work and Capital. The tendency to use a single parameter for assessing the social sensitivity of the MNEs, valid both for the countries “in development” and for those “already developed” risks to lead to a “race to the bottom” trend.

scholarly journals International Equity Portfolios and Currency Hedging: The Viewpoint of German and Hungarian Investors

2002 ◽  
Vol 32 (1) ◽  
pp. 171-197 ◽  
Author(s):  
Gyöngyi Bugár ◽  
Raimond Maurer
Keyword(s):  
Capital Market ◽  
Stock Exchange ◽  
Emerging Market ◽  
Currency Hedging ◽  
Portfolio Strategies ◽  
Different Types ◽  
International Equity ◽  
Good Potential ◽  
Points Of View ◽  
Equity Portfolios

AbstractIn this paper we study the benefits derived from international diversification of equity portfolios from the German and the Hungarian points of view. In contrast to the German capital market, which is one of the largest in the world, the Hungarian Stock Exchange is an emerging market. The Hungarian stock market is highly volatile, high returns are often accompanied by extremely large risk. Therefore, there is a good potential for Hungarian investors to realise substantial benefits in terms of risk reduction by creating multi-currency portfolios. The paper gives evidence on the above mentioned benefits for both countries by examining the performance of several ex ante portfolio strategies. In order to control the currency risk, different types of hedging approaches are implemented.

scholarly journals Ethical codes of conduct and practices using human subjects

2010 ◽  
Vol 9 ◽  
pp. 2021-2025
Author(s):  
Norani Mohd.Salleh ◽  
Rohaida Mohd.Saata
Keyword(s):  
Human Subjects ◽  
Codes Of Conduct ◽  
Ethical Codes

The Cheerleaders’ Mock Execution

2011 ◽  
Vol 14 (4) ◽  
pp. 1-9
Author(s):  
Laura Trujillo-Jenks
Keyword(s):  
Public Schools ◽  
Free Speech ◽  
Hate Speech ◽  
School Administrators ◽  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Case Law ◽  
Student Speech ◽  
New Principal ◽  
Culture And Climate

The fervor of student speech is demonstrated through different mediums and venues in public schools. In this case, a new principal encounters the mores of a community that believes in free speech, specifically student free speech. When a pep rally becomes a venue for hate speech, terroristic threats, and profanity, the student code of conduct could become the principal’s best weapon. This case explores case law, codes of conduct, organizational culture and climate, and leadership in the context of a controversial cheerleader sketch at a pep rally. A brief literature review can be found in the teaching notes with suggestions for current and future school administrators.

scholarly journals CODE OF CONDUCT AND PROCUREMENT MANAGEMENT IN SELECTED PUBLIC SECONDARY SCHOOLS: EVIDENCE IN KENYA

2021 ◽  
pp. 197-201
Author(s):  
Joyce Cheruto Rotich ◽  
Dr. Pauline Keitany ◽  
Dr. Hellen W. Sang
Keyword(s):  
Secondary Schools ◽  
Internal Control ◽  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Sampling Technique ◽  
Target Population ◽  
Procurement Management ◽  
Ethical Practices ◽  
Social Challenges ◽  
The Relationship

Economic and social challenges have obliged many organizations to re-evaluate their manner and approach in maintaining sustainable relationships with their customers. It has been witnessed in most successful organizations that implementation of ethical practices in procurement has ensured customers get the best services. The paper’s objective is to establish the relationship between codes of conduct and procurement management. The study was guided by virtue ethical theory. Correlation research design was used with a target population of 1100 tendering committee in 220 public secondary schools. A sample size was 294 respondents was selected using stratified random sampling technique. Questionnaires were used to collect data. Descriptive and inferential methods were utilized for data analysis and presentation. The findings indicated that code of conduct had significant effect on procurement management (P=0.000<0.05). The study recommended that the schools should continuously review of procurement staff from breach of code of conduct to reduce fraud and corruption. Therefore, there is need to tighten internal control systems in detecting procurement corruption and fraud to ensure integrity in the process. The study suggested further study to be done in internal control system and procurement management. KEYWORDS: Code of Conduct, Procurement Management, Correlation Design, Kenya

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