scholarly journals The Dimensions of Ethical Leadership Delineated by Codes of Ethics for Executives and Financial Officers

2019 ◽  
Vol 9 (1) ◽  
pp. 15
Author(s):  
Harlan Etheridge ◽  
Kathy Hsiao Yu Hsu
Keyword(s):  
Insider Trading ◽  
Role Models ◽  
Conflicts Of Interest ◽  
Code Of Ethics ◽  
Codes Of Ethics ◽  
Publicly Traded ◽  
Positive Role ◽  
Sarbanes Oxley ◽  
Financial Scandals ◽  
Code Violations

The financial scandals of the late 1990s and early 2000s led Congress to pass the Sarbanes-Oxley Act of 2002 (SOX). SOX Section 406 requires publicly-traded corporations to disclose whether they have a separate code of ethics that applies to their senior financial officers (financial code of ethics). Our study examines the content of the financial code of ethics of 29 publicly-traded firms and find that, in accordance with SOX 406, full, fair, accurate, timely and understandable disclosures and compliance with applicable laws and regulation are strongly encouraged by these codes of ethics as are and honest and ethical conduct and communication of issues by the senior financial officers. Most of the codes we examine also expect their senior financial officers to be positive role models for other employees and to actively promote ethical behavior. Most of the financial codes of ethics we examine also prohibit certain activities, primarily conflicts of interest and insider trading. The majority of the codes also specify penalties for violations of the codes with most of the codes listing termination of employment and other disciplinary actions in response to code violations. Most of the codes also contain provisions that require senior financial officers to report any violations of the code of ethics of which they are aware. We are surprised to find that many of the codes do not discuss important issues. For example, the issues of waivers of the code of ethics or prohibition of retaliation for reporting code violations are discussed only by a minority of the codes in our study. Similarly, less than half of the codes in our study require officer signatures or certification and less than a third discuss the process for amending the code of ethics. Finally, very few codes provide guidance for officers who seek clarification of the code, discuss who within the company is considered the “owner” of the code, or disclose where interested parties can locate the code.

scholarly journals NAVIGATOR OF PRINCIPLES AND STANDARDS OF PROFESSIONAL ETHICS OF HR-MANAGERS AND SPECIALISTS OF RECRUITING AGENCIES

2021 ◽  
Author(s):  
Yuliia Hryniuk
Keyword(s):  
Professional Ethics ◽  
Conflicts Of Interest ◽  
Code Of Ethics ◽  
Codes Of Ethics ◽  
Professional Standards ◽  
Scientific Article ◽  
Large Network ◽  
Ethical Guidelines ◽  
Principles And Standards ◽  
Hr Managers

The scientific article presents a navigation scheme for guiding the principles of professional ethics of HR-managers according to the code of ethics approved by the Society for Human Resource Management (SHRM). The content and professional and ethical guidelines for them are determined according to each of the principles, including: professional compliance, professional development, ethical leadership, impartiality and fairness, conflict of interest, use of information. In addition, a navigator of professional ethics standards has been formed, guided by specialists of recruitment agencies (recruitment managers or recruiters) in relation to clients of customers (individuals – job seekers and legal entities – employers), based on the analysis of large network and boutique recruitment sites of USA companies and codes of ethics for recruiters, developed by international recruitment associations, as well as independently supplemented by the author. In particular, the paper considers such professional standards as: absence of discriminatory manifestations in relation to the candidate at all stages of selection; ban on their enticement, including through the principle of practice “off-limits” (studied different approaches to the scale of its distribution, timing, obstacles to “closed access” for employment intermediaries, provided proposals to avoid conflicts of interest in its use); ensuring the confidentiality of information; constant communication with the customer company; providing the most reliable information to the candidate and the employer; consent from the candidate for the transfer of his personal data; inadmissibility of the offer of one candidate to several customers; refusal to cooperate with “unreliable” clients; prevention of informal relations between the specialist of the recruiting agency and the candidate. It was found that the development of a civilized recruitment market in Ukraine is hindered by the lack of consolidated, adapted to the domestic realities of the recruitment business and officially recognized by its representatives as professional standards of the code of ethics for recruiters.

Roger's Dilemma: A Situational Examination of Ethical Behavior in the Presence of Internal Control Deficiencies

2012 ◽  
Vol 28 (2) ◽  
pp. 337-351 ◽  
Author(s):  
Mark J. Mellon ◽  
Robert Marley
Keyword(s):  
Insider Trading ◽  
Internal Control ◽  
Code Of Ethics ◽  
Legal Protection ◽  
Chief Executive ◽  
Sarbanes Oxley ◽  
Ambiguous Situation ◽  
Ethical Conflicts ◽  
Internal Control Deficiencies ◽  
Definition Of

ABSTRACT: This case exposes students to decision making in an ethically and legally ambiguous situation. It also asks them to practice using their ethical sensitivity by identifying situations where ethical conflicts are present. Students will learn the Securities and Exchange Commission's definition of insider trading and gain an understanding of the Supreme Court's recent interpretations regarding the specifics of what constitutes insider trading. Students will also learn about the legal protection afforded to whistleblowers under the Sarbanes-Oxley Act and learn about the code of ethics requirement applicable to public company's senior financial officers and the chief executive officer. Finally, students will be exposed to the definition of an internal control deficiency and learn how to identify two types of internal control deficiencies.

Self-care as an ethical obligation for nurses

2020 ◽  
Vol 27 (8) ◽  
pp. 1694-1702
Author(s):  
Mary Linton ◽  
Jamie Koonmen
Keyword(s):  
Patient Care ◽  
Role Models ◽  
Code Of Ethics ◽  
Self Care ◽  
Holistic Approach ◽  
Codes Of Ethics ◽  
Safe Patient Care ◽  
Health Risk Appraisal ◽  
Loving Kindness ◽  
American Nurses Association

As members of the largest and most trusted healthcare profession, nurses are role models and critical partners in the ongoing quest for the health of their patients. Findings from the American Nurses Association Health Risk Appraisal suggested that nurses give the best patient care when they are operating at the peak of their own wellness. They also revealed that 68% of the surveyed nurses place their patients’ health, safety, and wellness before their own. Globally, several nursing codes of ethics include the requirement of self-care. Often, these codes embed the responsibility to protect and promote one’s own health within the clearly described obligation to provide safe patient care. The American Nurses Association Code of Ethics for Nurses is unique in that it states explicitly that nurses must adopt self-care as a duty to self in addition to their duty to provide care to patients. One of the basic assumptions of Watson’s Philosophy and Science of Caring is that caring science is the essence of nursing and the foundational disciplinary core of the profession. Watson’s theory of human caring provides support for the engagement in self-care. Two important value assumptions of Watson’s Caritas are that “we have to learn how to offer caring, love, forgiveness, compassion, and mercy to ourselves before we can offer authentic caring and love to others” and we also must “treat ourselves with loving-kindness and equanimity, gentleness, and dignity before we can accept, respect, and care for others within a professional caring-healing model.” Embedded within several caritas processes is an outline for a holistic approach to caring for self and others that can guide nurses to improve their mental, physical, emotional, and spiritual health.

scholarly journals Identifying Ethical Hypernorms For Accounting Educators

2011 ◽  
Vol 5 (1) ◽  
pp. 37-54
Author(s):  
Philip H. Siegel ◽  
Steven Mintz ◽  
Mohsen Naser-Tavakolian ◽  
John O'Shaughnessy
Keyword(s):  
Role Models ◽  
Code Of Ethics ◽  
Codes Of Ethics ◽  
Ethical Principles ◽  
Internal Auditing ◽  
Accounting Profession ◽  
Unique Role ◽  
Unethical Behaviors

Accounting educators have a unique role in academe because students learn about codes of ethics that will guide their actions as professionals. We identify hypernorms related to internal auditing educators that reflect unethical behaviors believed to be universally unacceptable by that community. We then compare the results to a prior survey of accounting educators and identify ethical principles for accounting academics in their roles as teachers and researchers. The results might help to develop a code of ethics for accounting educators to help them serve as role models for students as they prepare to enter the accounting profession.

Positive role models, optimistic attributions (ASQ), empathy, and sociocultural change

2008 ◽  
Author(s):  
Shari Young Kuchenbecker ◽  
Allison E. Newell ◽  
Daniel W. Pugh ◽  
Robert Soto ◽  
Gabrielle Bashist
Keyword(s):  
Role Models ◽  
Positive Role ◽  
Sociocultural Change

The Duties of Doctors In Medical Education: A Letter To The Editor (Preprint)

2019 ◽  
Author(s):  
Sneha Barai
Keyword(s):  
Medical Education ◽  
Medical Students ◽  
Role Models ◽  
Role Model ◽  
General Medical Council ◽  
Future Generations ◽  
Medical Council ◽  
Positive Role ◽  
The Uk ◽  
And Training

UNSTRUCTURED The UK General Medical Council (GMC) explicitly states doctors have a duty to ‘contribute to teaching and training…by acting as a positive role model’. However, recent studies suggest some are not fulfilling this, which is impacting medical students' experiences and attitudes during their training. As such, doctors have a duty to act as role models and teachers, as specified by the GMC, which it seems are not currently being fulfilled. This would improve the medical students’ learning experiences and demonstrate good professional values for them to emulate. Therefore, these duties should be as important as patient care, since this will influence future generations.

scholarly journals Sun Protection and Sunburn in Children Aged 1–10 Years in Germany: Prevalence and Determinants

Children ◽  
2021 ◽  
Vol 8 (8) ◽  
pp. 668
Author(s):  
Tatiana Görig ◽  
Corinna Södel ◽  
Annette B. Pfahlberg ◽  
Olaf Gefeller ◽  
Eckhard W. Breitbart ◽  
...  
Keyword(s):  
Role Models ◽  
Skin Color ◽  
Role Model ◽  
Sun Protection ◽  
Minor Role ◽  
Positive Role ◽  
Protection Measures ◽  
Telephone Interviews ◽  
The Past ◽  
A Minor

Seeking shade, the use of textile sun protection and sunscreen, and protecting one’s eyes by wearing sunglasses are recommended sun protection measures in children. We aimed to quantify the use of these measures as well as the prevalence of sunburn in children aged 1 to 10 years in Germany and to identify their determinants. Data collected via telephone interviews in a nationwide sample of 554 parents or caregivers in family were analyzed. Use of sunscreen was the most common measure applied (77.8%), while sunglasses were least frequently used (12.5%). The prevalence of sunburn during the past year was 21.8%, and it was positively associated with children’s age. The use of sun protection measures was significantly associated with the age and skin color of the child, while characteristics and tanning behaviors of the caregivers only played a minor role. The use of sun protection measures was higher when caregivers perceived themselves as a role model (Odds Ratio (OR) = 4.33, p < 0.001). Our nationwide data show that there remains a need for the improved use of sun protection measures, especially in children aged 7 to 10 years. In educational material, parents should be encouraged to become positive role models for their children regarding sun protection.

Enhancing Self-Efficacy During Community Service: Factors Influencing AmeriCorps’ Members’ Change in Self-Efficacy

2021 ◽  
pp. 089976402199165
Author(s):  
Yinglin Ma ◽  
Mary Tschirhart
Keyword(s):  
Community Service ◽  
Self Efficacy ◽  
Role Models ◽  
Social Cognitive ◽  
Cognitive Theory ◽  
Random Effects Model ◽  
Panel Survey ◽  
Positive Role ◽  
Context Specific ◽  
Service Factors

Our study uses a social cognitive theory lens to examine the development of AmeriCorps’ members’ context-specific self-efficacy (self-efficacy to perform community service). The analysis uses panel survey data from 189 Ohio State AmeriCorps members collected at the beginning and end of their service terms in 2017–2018 or 2018–2019. Using a random-effects model, the results indicate that generally self-efficacy increased from beginning to end of the service term. Perceptions of having performance accomplishments, having positive role models, and receiving useful feedback significantly increased self-efficacy to perform community service, while experiencing service stress diminished self-efficacy development.

scholarly journals Measurement properties of the construct of the code of ethics content: The South African experience

2018 ◽  
Vol 49 (1) ◽  
Author(s):  
Mercy Mpinganjira ◽  
Mornay Roberts-Lombard ◽  
Goran Svensson ◽  
Greg Wood
Keyword(s):  
South Africa ◽  
South African ◽  
Goodness Of Fit ◽  
Code Of Ethics ◽  
Codes Of Ethics ◽  
Measurement Model ◽  
Measurement Properties ◽  
Survey Method ◽  
Research Approach ◽  
Sampling Frame

Background: Many organisations develop codes of ethics to help guide business conduct. However, not much is known about the contents of codes of ethics. Objectives: This article aims at investigating the code of ethics content construct and its measurement properties using a sample of firms from South Africa. Method: The study followed a quantitative research approach. The sampling frame consisted of the top 500 companies in South Africa. A structured questionnaire was administered using the telephone survey method. The respondents consisted of company secretaries and heads or managers responsible for ethics in the respective companies. At the end of the data collection period, a total of 222 usable responses were obtained. Results: The findings show that South African top companies have comprehensive codes of ethics as evidenced by the high mean values obtained from all of the content items under investigation. The findings also support the notion that the code of ethics content construct is multidimensional. Seven different dimensions were confirmed in the analysis. The measurement model of the ethics content construct was found to be valid as evidenced by the goodness-of-fit measure and measures of validity. Conclusion: The study shows that the code of ethics construct is multi-dimensional in nature. The framework provided in this study can also be used in developing, evaluating and strengthening existing codes where such need arises. This study contributes to theory on business ethics and presents the first tested measurement model of the code of ethics construct in South Africa.

Are Military and Medical Ethics Necessarily Incompatible? A Canadian Case Study

2016 ◽  
Vol 44 (4) ◽  
pp. 639-651 ◽  
Author(s):  
Christiane Rochon ◽  
Bryn Williams-Jones
Keyword(s):  
Medical Ethics ◽  
Code Of Ethics ◽  
Armed Forces ◽  
Codes Of Ethics ◽  
Core Values ◽  
Dual Loyalty ◽  
Canadian Armed Forces ◽  
Military Institution ◽  
The Military ◽  
Military Physicians

Military physicians are often perceived to be in a position of ‘dual loyalty’ because they have responsibilities towards their patients but also towards their employer, the military institution. Further, they have to ascribe to and are bound by two distinct codes of ethics (i.e., medical and military), each with its own set of values and duties, that could at first glance be considered to be very different or even incompatible. How, then, can military physicians reconcile these two codes of ethics and their distinct professional/institutional values, and assume their responsibilities towards both their patients and the military institution? To clarify this situation, and to show how such a reconciliation might be possible, we compared the history and content of two national professional codes of ethics: the Defence Ethics of the Canadian Armed Forces and the Code of Ethics of the Canadian Medical Association. Interestingly, even if the medical code is more focused on duties and responsibility while the military code is more focused on core values and is supported by a comprehensive ethical training program, they also have many elements in common. Further, both are based on the same core values of loyalty and integrity, and they are broad in scope but are relatively flexible in application. While there are still important sources of tension between and limits within these two codes of ethics, there are fewer differences than may appear at first glance because the core values and principles of military and medical ethics are not so different.

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