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 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.

scholarly journals Changes in the type and amount of spending disclosed by Australian pharmaceutical companies: an observational study

BMJ Open ◽  
2019 ◽  
Vol 9 (2) ◽  
pp. e024928 ◽  
Author(s):  
Lisa Parker ◽  
Emily A Karanges ◽  
Lisa Bero
Keyword(s):  
Pharmaceutical Industry ◽  
Codes Of Conduct ◽  
Code Of Conduct ◽  
Regulatory System ◽  
Healthcare Sector ◽  
Pharmaceutical Companies ◽  
Reporting Requirements ◽  
Regulatory Systems ◽  
The Impact ◽  
Observational Database Study

ObjectivesTo describe and quantify disclosed payments from the pharmaceutical industry to the healthcare sector, and to examine the impact of the 2015 changes to Australia’s self-regulated system of transparency.DesignObservational database study.SettingAustralia.ParticipantsPublicly available reports submitted by members of Australian pharmaceutical industry trade organisations, Medicines Australia and the Generic and Biosimilar Medicines Association (GBMA) (October 2011–December 2017).ExposureChanges to transparency reporting requirements with the updates of pharmaceutical industry Codes of Conduct in 2015.Main outcome measuresElements of healthcare sector spending that members of industry organisations are required to publicly disclose; cumulative amount of disclosed spending (monthly average) in the year prior to and following the revision.ResultsThere was a 34.1% reduction in disclosed spending from Medicines Australia member companies in the year after the 2015 changes to the Code of Conduct were introduced ($A89 658 566 in the preceding year, October 2014–September 2015; $A59 052 551 in the following year). The new Code allowed for reduced reporting of spending on food and beverages at events and for sponsored healthcare professionals. However, there was enhanced transparency around identification of individual health professionals receiving payments. GBMA member reporting totalled $A2 580 402 in the year prior to the revision, then ceased.ConclusionsThis study shows the limitations of a self-regulatory system around industry disclosure of spending. We advocate for robust regulatory systems, such as legislation, to promote mandatory long-lasting public transparency.

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 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 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

scholarly journals Son los códigos éticos un instrumento de gestión de la responsabilidad social? Un estudio exploratorio en Andalucía

2016 ◽  
Vol 12 (2) ◽  
pp. 462 ◽  
Author(s):  
Mercedes Ruiz-Lozano ◽  
Araceli De los Ríos Berjillos ◽  
Salud Millán Lara
Keyword(s):  
Business Ethics ◽  
Social Responsibility ◽  
Control Systems ◽  
Descriptive Analysis ◽  
Management Control ◽  
Management Tool ◽  
Small Enterprises ◽  
Ethical Codes ◽  
Sustainable Value ◽  
Corporate Social

Purpose: The growing concern for social responsibility and/or business ethics must be reflected in the control systems of organizations. Therefore we are concerned to analyze whether the ethical codes have been introduced as a management tool of social responsibility to build sustainable value-based organizations.Design/methodology/approach: Development of a survey based on the literature review of code types and motivations. We performed a descriptive analysis of the information obtained from companies based in Andalusia under study. Furthermore, it has been implemented a test of mean difference and an analysis of variance to contrast the hypotheses. Findings: The study supports a tendency to use the ethical codes by Andalusian companies analyzed, influenced by firm size. Similarly, the incidence of immediate environment is confirmed. Research limitations/implications: The study is exploratory in the Andalusian area due to restrictions databases and sample size. Practical implications: The results allow an approach to the Andalusian business reality and to the management systems related with social responsibility and business ethics. Social implications: It has highlighted the need for training in this area and that measures to promote ethics and corporate social responsibility are taken from the public sector, distinguishing between needs that may have micro and small enterprises from medium or large companies. Originality/value: This study contributes to knowledge about the importance of integrating instruments that promote responsible and sustainable management based on values in management control systems and about what were the motivations that are influencing both, for and against, in this action. Motivations that should be taken into account by decision-makers and influential in business development agencies.

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 PELANGGARAN WISATAWAN TERHADAP PERATURAN PENGUNJUNG DI CANDI BOROBUDUR

2018 ◽  
pp. 1
Author(s):  
Aan Wahyu Lestari ◽  
Diananta Pramitasari ◽  
Ahmad Saifullah MJ
Keyword(s):  
Negative Impact ◽  
Descriptive Analysis ◽  
Code Of Conduct ◽  
Security Officers ◽  
Causative Factors

Visitor Code of Conduct is an effort to minimize negative impact caused by tourist visitation to the Borobudur Temple. It have been applied since 2010 and socialized to the tourists by regulatory boards, security officers and guides. However, there are still tourist violations towards it. This research aims to describe the characteristics of tourist violation towards Visitor Code of Conduct and to find out the causative factors of the tourist violation towards Visitor Code of Conduct. The data was collected by observation, interview and questionnaire, and analysed by descriptive analysis. The results of the research are: 1) the most violator towards Visitor Code of Conduct are male, 17-24 years old, well educated, from outside Java, repeater, visiting for recreation, with friends or family, with most violations is related to stupas (73.8%) 2) factor of motive, knowledge of the Visitor Code of Conduct, knowledge of the violation’s impact and enforcement of regulation has caused tourists to commit violation, while attitudes toward Visitor Code of Conduct and environment cues do not cause tourists violation.

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