For professional accountants CIMA CODE OF ETHICS October 2010 CIMA CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS CIMA PREFACE As Chartered Management Accountants CIMA members (and registered students) throughout the world have a duty to observe the highest standards of conduct and integrity‚ and to uphold the good standing and reputation of the profession. They must also refrain from any conduct which might discredit the profession. Members and registered students must have regard to these
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CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS IN THE PHILIPPINES CONTENTS PREFACE PART A: GENERAL APPLICATION OF THE CODE 100 110 120 130 140 150 Introduction and Fundamental Principles Integrity Objectivity Professional Competence and Due Care Confidentiality Professional Behavior PART B: PROFESSIONAL ACCOUNTANTS IN PUBLIC PRACTICE 200 210 220 230 240 250 260 270 280 290 Introduction Professional Appointment Conflicts of Interest Second Opinions Fees and Other Types of Remuneration Marketing
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reputation‚ to provide proper communicate‚ to protect and safeguard shell’s property or to avoid any disciplinary or legal action against oneself. Secondly and lastly‚ the shell ethical system can be said to be duty based or deontological‚ that is‚ ethics are concerned with what people do‚ not with the consequences of their actions. Do the right thing and do it because it ’s the right thing to do. Don ’t do wrong things and avoid them because they are wrong. For example‚ any personnel must always act
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Purpose of the Code Family matters and it is important to establish the ground work to building and maintaining a strong and nurturing environment. The Purpose of the Code of Ethics is to provide core beliefs and values for the family to build upon and for future members to use as an example. This code of ethics will help the family to know what is expected of them as acceptable behavior. Guiding Principles • Faith Faith defined is confidence or trust in a person or thing. Faith needs to be the
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A local business that I frequent is Walmart. I go there on almost a weekly basis to get groceries and other necessities. The three main components of a business model are its business commerce‚ business occupation‚ and business organization. Business as a commerce is the process in which people produce‚ exchange‚ and trade goods and services. Walmart’s business commerce is trade. As Walmart has expanded‚ they are engaged in not only the trade of goods‚ but also services. Most Walmart stores have
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Running head: SYSTEM OF INQUIRY PAPER System of Inquiry Paper Wendell A. Garcia University of Phoenix March 18‚ 2008 American Nurses Association’s Code of Ethics for Nurses Ethics is an integral part of the foundation of nursing. Nursing has a distinguished history of concern for the welfare of the sick‚ injured‚ and vulnerable and for social justice. This concern is embodied in the provision of nursing care to individuals and the community. Nursing encompasses the prevention of
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of a code adopted by a profession or by a governmental or quasi-governmental organ to regulate that profession‚ an ethical code may be styled as a code of professional responsibility‚ which may dispense with difficult issues of what behavior is "ethical". Some codes of ethics are often promulgated by the (quasi-) governmental agency responsible for licensing a profession. Violations of these codes may be subject to administrative (e.g. loss of license)‚ civil or penal remedies. Other codes can be
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Therefore‚ personal ethics are different for each one of us. However‚ when we work in a professional career‚ we have our own work character to reflect on. What is professional ethics? “Professional ethics concerns the moral issues that arise because of the specialist knowledge that professionals attain‚ and how the use of this knowledge should be governed when providing a service to the public” (Chadwick 1998). Today‚ Librarianship is a profession that has a code of professional ethics to help us to
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Morals‚ values‚ and ethics are one of the most important characteristics of a person. These features define who we are and what we believe in. Many different factors come in to play when determining a person`s morals‚ values‚ and ethics; childhood upbringing‚ later life experiences‚ family‚ friends‚ culture‚ religious beliefs‚ race‚ discussions with others‚ and many others that have an affect a person’s beliefs (Head‚ 2006). There are times when a person`s beliefs do not agree with someone else’s
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Running Head: ANA CODE AND VALUES 1. ANA Code and Values Project Kelly E. Eckstein Marquette University ANA CODE AND VALUES 2. The nursing code of ethics is a guide that nurses follow when making decisions regarding ethical issues. “It provides a social contract with the society served‚ as well as ethical and legal guidance to all members of the profession” (Lachman‚ 2009). The Code of Ethics for Nursing‚ as written by the American Nurses Association
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