Code of Ethics
Ethics is tied to morality and establishes what is good, bad, allowed or desired with respect to an
action or a decision. The concept comes from the Greek ethikos, which means "character". You
can define ethics as the science of moral behavior, since he studied and determines how the
members of a society should act.
A code, for its part, is a combination of signs that have a certain value within an established
system. On the right, referred to as code to the set of rules governing a particular matter.
Ethics studies what is morally, they rationally justify a moral system, and how is to be applied
subsequently on an individual level and at the social level. In everyday life, it is a reflection on
the moral fact, find the reasons that justify the use of a moral system or another.
Some have characterized the ethics as the study of the art of living well, which does not seem
accurate, since if all the rules of good conduct is met, without accompanying them for review,
they would form an art, not a science.
Ethics is one of the main branches of philosophy, insofar as it requires reflection and
argumentation, this field is the set of general assessments of human beings living in society.
According to a 'classic' current ethics aims to acts made by human conscious and free manner
(i.e., those acts which has somehow rational control). Not limited only to see how those acts are
performed, but rather it seeks to pass a judgment on them, which allows you to determine if an
act has been ethically good or ethically wrong.
This implies a distinction between what is good and what is bad from the ethical point of view,
and if good and evil ethical coincide or not with what would be the good and the evil itself.
Statement of values, including the source and foundation of my
ethical values and principles
PROFESSIONALS for ethics inspires its work on the following principles:
The understanding of ethical values as principles objectives, based on the nature of man,
ordering his behavior toward happiness and good.
The affirmation of the unique, absolute and unique value of every human being, endowed with
a dignity and inviolable rights, created by God in his image and likeness, and called to a
transcendent life.
The statement, also of the freedom of conscience and the responsibility of the person as starting
points of any ethical consideration.
The recognition of the natural sociability of human beings and the basics computers of social
life, of which the family is a core: common good, solidarity and subsidiarity. In this context, and
since the role and autonomy of civil society, public authorities - ruling, judges and legislators-are justified for their service to the common good, freedom and justice, outside any form of
corruption or ideological sectarianism.
The option for the primacy of the culture of life, which should be welcomed and favored from
the moment of conception until natural death. This culture of life includes also commitment to
full-scale peacekeeping, the protection of the sick and elderly and the eradication of violence and
terrorism.
The conception of the work not only as a right and a duty, but also as an activity which, far
from considering man as a mere resource, allows you to build himself, at the time that produces a
product or performs a service.
Based on the dignity of work, understanding of the company as a community of people who,
without prejudice to the legitimate benefit of the entrepreneur an incentive and without prejudice
to their competitiveness, they seek to satisfy their fundamental needs and constitute a particular
group at the service of society as a whole, generating wealth in the context of a socially
responsible market economy.
The defense of an ethic of solidarity, which comprises the fair distribution of wealth, giving
preference to individuals and disadvantaged social groups, a healthy reaction to the excesses of
consumerism and the protection of the natural environment.
The experience of an ethic of subsidiarity, which considered that social problems need to be
resolved, mainly, by society itself, thanks to the action responsible for its members. Only when
this is not possible, they must act by the public authorities, and always looking for, first, that they
are the social groups who can meet the challenges of the present.
A vision of hope for the world of today, which are presented, with obvious threats, immense
opportunities for personal and community development that will only become reality through the
globalization of the dignity of the person and their rights and the active, responsible and
generous participation of all.
why you consider these principles to be non-negotiable?
Ethics must be present in the strategic, tactical and operational, that is to say, you must feel in the
directives, the executives and in general in all the people that make up an organization, this
ensures management based on non-negotiable principles and not adaptable for convenience or
interpretable depending on the time or the circumstance.
To incorporate ethics to life and within it to work, to assume the ethics as a new business
paradigm is assured in a holistic manner a good present and a better future because the values
and ethical principles forged a lasting competitive advantage, real, non-pop-up, or dependent, or
questionable by own or strange.
Before continue always ask yourself what acted ethically? What is almost always acted
ethically? What almost never acted ethically? Whatever the answers ask yourself why? How do I
benefit? What I have earned? What I have left to obtain? After reflection, let's move on.
It is projecting the fundamental values and principles to the reality, the what to do ... in other
words act as consequence of the internalization of socially-responsible actions that bring
individual and community benefits.
how they have evolved over time?
The ethics is present in each consultative process - educational that we lead, is the pillar of the
culture that we promote productive and therefore the promise only to our trading partners "Build
companies socially healthy, environmentally friendly and humanly economically profitable" all
in one; taste for productivity, passion for competitiveness, love for the ethics, and why not,
shame for failing to ethics.
what moral philosophy or social issues affect your approach to
ethics?
The most basic moral sense gives us thousands of examples to illustrate this dynamic. Human
creativity knows no limits, neither for good nor for evil. We can always be better, do better
things. Or upside down, since, unfortunately, different forms of barbarity also known limit.
However, the possibilities are originally the same general Dynamics: the person who choose to
do good or evil in every one of their actions.
Ethics is a practical science of philosophical character. All science is an ordered set of certain
truths and universal, that are shown and founded through knowledge of its causes. The ethics
exhibits and scientifically based universal principles on the morality of human acts; valid criteria
for any time, place and circumstances. On the other hand, ethics is a practical science because it
does not stop at mere cognitive contemplation, but that applies to human actions. While the
speculative sciences are limited to meet realities that do not depend on human will, Ethics deals
with the free man's behavior, providing the necessary rules to work well. For this reason it is a
normative science, which prevails and prohibits certain acts, since their purpose is the straight
acting person. Aristotle said that we do not study ethics "to know what is the virtue, but to learn
how to make us virtuous and good;" It would otherwise be a completely useless study."
The humanities study the man and his actions from different points of view. In this sense, Ethics
deals with morality: a quality which corresponds to human actions only by the fact of freedom in
order to a ultimate goal of proceeding, and determining the consideration of an act as good or
bad in a sense very concrete, not extending to acts or non-free movements.
Our intelligence warns in a natural way the goodness or badness of the free events: anyone has
experience of some satisfaction or remorse for the actions performed. From here arises the
question of qualification of human behavior: what is good and evil?, why this is good or bad?
The answer to these questions is the scientific study of human actions as good or bad, that is
called ethics. Therefore, ethics is the part of philosophy which studies the morality of the Act i.e.
it considers human acts insofar as they are good or bad.
Although some authors state the conceptual differences between "moral" and "ethical", we will
use them as synonymous. The reasons are several: on the one hand, attending their respective
etymologies, have a remarkable difference. on the other hand, the distinctions established
sometimes are contradictory or have an arbitrary and questionable Foundation. Finally, the
colloquial usage in Spanish of these terms does not establish any distinction between the two,
particularly when used as adjectives.
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Training and communication plan
If the goal is to build an ethical culture, you must follow this sequence:
Commitment of management with resource allocation.
Sensitization and awareness of the need for an ethical Act.
Foundation and training in identification and resolution of ethical dilemmas.
Construction of the ethical ideology, values, principles and their associated behaviors.
Accompaniment and control to ensure organizational change.
Implementation plan
The implementation of a professional code of ethics includes the development of procedures for
investigating complaints and actions requiring those who violate the code of conduct.
In the individual professional level, codes of offer a practical guide to the members of the
profession who may experience an ethical problem or morality with regard to their professional
behavior in a specific situation.
Whenever a professional finds itself in a condition of ethical or moral problem, it is clear that
codes of ethics can play an important role in helping to provide guidance.
It could thus help professionals be accused of misconduct and possibly even legal action
Codes of professional ethics are associated with the idea of the constitutional force, and with the
participation of the capacity for its implementation until the end through the management of any
type of disciplinary action.
Certainly, the concepts of accountability and self-regulation referred to above are associated with
a sense of control, that can be worked by members of the profession of the professional
organization.
Plan for the role of leadership
In a company or organization to be an effective administrator is a very demanding job, but today,
they face very specific challenges. The most alarming industrial pollution reminds us that to
channel resources administrators inevitably incurred on advantages and disadvantages, no matter
what they do or refrain from doing. The study of who is, and who should be benefited or harmed
by an action in particular is called ethics, which also studies who enjoys rights of any kind, and
who enjoys them. At a superficial level, it is relatively easy to judge whether a business practice
is correct and incorrect in terms of ethics. Complex, particularly when conventional standards are
not applied, is to understand the concepts and techniques for ethical decision-making in order to
establish more adequate moral judgments.
A member should not:
1) express an opinion or stating that the financial statements or other financial information from
any entity are presented in accordance with generally accepted accounting principles; or (2)
claim that do not know material modifications that must be made to those States or data, so these
are in accordance with generally accepted accounting principles, if those States or information
contain any deviation from a basis of accounting adopted by the bodies or by the Council to
establish such principles that have a material effect on States or the information taken as a whole.
However, if States or information containing this deviation and a member can demonstrate that
due to unusual circumstances the financial statements or information would otherwise poorly
interpreted, the Member can conform to rule describing the deviation, its approximate effects, be
practical; and the reasons why compliance with the principle would result in a misleading
statement.
Corporate social issues
The development of ethics in the provision of social services activity aims to achieve effective
respect for the rights of persons, the promotion of democratic values, ethical civil society
strengthening and good attitudes. Professional persons and entities that manage social services
have to orient their activity so as to ensure the dignity, well-being and respect for the autonomy
and privacy.
Recent laws and regulations impacting the corporation
' The Federal Trade Commission enforces a variety of federal antitrust and consumer protection.
The Commission aims to ensure that the country's markets function competitively, and are
vigorous, efficient and free of undue restrictions. The Commission is also working to improve
the functioning of the marketplace by eliminating acts or practices that are unfair or deceptive. In
general, the Commission's efforts are directed to stop actions that threaten opportunities for
consumers to make informed decisions. Finally, the Commission carried out an economic
analysis to support its law enforcement efforts and contribute to the deliberations of the policy of
the Congress, the Executive and other independent agencies, and State and local Governments
upon request.
In addition to carrying out their legal responsibilities of application, the Commission advances
policies underlying Congressional mandates through activities not cost-effective application,
such as the education of consumers. The basic federal law of the United States apply to the
monopoly and the restriction of the trade are the antitrust laws. These laws consist mainly of the
Sherman Antitrust Act of 1890, as amended, the Clayton Act of 1914, as amended by the
Robinson-Patman Act of 1936, and the law of the Federal Trade Commission of 1914, as
amended. Antitrust laws share the same objectives and the form of execution. Its overall
objective is to ensure a competitive economy. This does not apply in the same way to all sectors
and in all circumstances. In certain cases, the Congress of the United States, in fact, has
dispensed with the competition. However, the promotion of competition has been and is the
legislation that governs.
As to the form of execution, the Congress has put in the hands of the Department of Justice, the
Federal Trade Commission (FTC) and the courts a wide discretion in the interpretation and
application of these laws. The Antitrust Division of the Department of Justice and the Federal
Trade Commission initiated most of the procedures invoked the antitrust laws. It follows that, to
determine if you must make complaints, and, subsequently, in proceedings in the courts to get
resolutions and relief, the Division of the competition and the FTC's influence substantially in
the development of these laws. The courts, however, are responsible for interpreting and
applying the antitrust laws. They have been vested with a wide margin of discretion in the
interpretation of these legal provisions and molders your remedies.
While laws and antitrust regulations affect a wide range of economic activities, this document
will focus on the regulations that relate to credit management functions.
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Monitoring and enforcement plan
Ethics evaluation committees
All proposals to conduct research on humans must be submitted to one or more committees of
scientific evaluation and ethical evaluation to examine their scientific merit and ethical
acceptability. Evaluation committees should be independent of the research team, and any direct,
financial or material benefits that they could obtain the research, should not depend on the
outcome of the evaluation. The investigator must obtain approval or authorization before
performing the research. The ethical evaluation Committee should do additional revisions
deemed necessary during the investigation, including the tracking of their progress.
Ethics evaluation committees can operate at the institutional, local, regional or national level and,
in some cases, internationally. The regulatory authorities or other relevant government
authorities should promote uniform standards for committees in the country, and under any
system, research sponsors and institutions employing researchers should allocate sufficient
resources to the evaluation process. Ethics evaluation committees can receive money by
evaluating protocols, but under no circumstances can be offered or accepted payments for the
approval or authorization of a Protocol by a Committee.
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Ethics auditing plan
Many audit and professional organizations have issued principles and ethical standards, usually
in the form and denomination of codes of ethics, which are a set of rules of conduct which has
decided to adopt the organized profession of certified public accountant. To society, are
autonomous rules and to individuals who are grouped in the professional institution, constitute
mandatory rules according to the legal link that unites them. It should be understood however,
that these policy sets are minimal guidance or criterion guides, because the concrete actions of
the counter public or auditor in particular situations, lies in the General principles of the code and
the principles of ethical science enrolled in the interior of man.
A member in public practice shall not disclose any confidential information of the client, without
the specific consent of this.
A member in public practice shall not:
1 Provide professional service using conditional fees or receive that rate of a client for whom the
Member or the signature of the Member carries out:
An audit or review of the financial statements; o
A compilation of a few financial statements when the Member expects, or could reasonably,
expect that a third party will use the financial statements and the report's compilation of the
Member does not reveal a lack of independence; o
A prospective review of financial information.
2. Prepare an original statement or a correction of the income tax or a claim for tax refund for a
fee conditional for any customer.
Prohibited fees. A
member in public practice not should recommend or refer a customer any
product or service, in Exchange for a Commission, recommend or refer any product or service
that must be provided by a client, by a Commission, or receive a Commission, when the
signature of the Member or the Member also performs for this client:
An audit or review of its financial statements.
A compilation of financial statements when the Member expected to, or could reasonably, expect
that a third party will use the financial statements, and that the report's compilation of the
Member does not reveal a lack of independence.
A prospective survey of financial information. This prohibition applies during the period in
which the Member is committed to perform any of the services listed above and during the
period covered by the historical financial statements involved in those services listed.
2. Disclosure of commissions allowed. A member in public practice that is has not banned you
by this rule services or receive a Commission, and that it has paid or expects to receive a
Commission, must disclose that fact to any person or entity to which the Member recommends or
refers to a product or service which is related to the Commission.
3. Commissions for referrals. Any Member who accepts fees for reference by recommend or
refer any service of a CPA to any person or entity or that pay a Commission for reference for a
client, should disclose the customer such acceptance or payment.
Considerations for working internationally
The first international instrument on the ethics of medical research, the Nuremberg Code, was
promulgated in 1947 as a result of the trial to the doctors who had conducted atrocious
experiments on prisoners and detainees without their consent, during the second world war. The
code, designed to protect the integrity of the subject of investigation, established conditions for
the ethical conduct of research in humans, emphasizing their voluntary consent for research.
The Universal Declaration of human rights was adopted by the General Assembly of the United
Nations in 1948. To give legal and moral force to the Declaration, the General Assembly adopted
the International Covenant on Civil and political rights in 1966. Article 7 of the Covenant
provides that ' no one shall be subjected to torture or to cruel, inhuman or degrading treatment or
punishment and penalties. In particular, no one shall be subjected without his free consent to
medical or scientific experiments '. Precisely through this statement, society expresses the
fundamental human value considered to guide all research involving human subjects: the
protection of the rights and welfare of all human subjects in scientific experimentation.
The Helsinki Declaration, made by the World Medical Association in 1964, is the fundamental
international document in the field of ethics of biomedical research and has influenced
legislation and international, regional and national codes of conduct. The statement, revised
several times, most recently in 2000.
References
Stanford Encyclopedia of Philosophy (Spring 2009 Edition)
The Cambridge Dictionary of Philosophy(2nd Edition), Cambridge University
Press
«Deontological ethics
Recent Books in the ACU Library and Abilene Library Consortium
(Hardin-Simmons U. (HSU), McMurry U. (MCM), Howard Payne U. (HPU),
Abilene Public Library (APL))
Alford, C. Fred. Whistleblowers: broken lives and organizational power. Ithaca:
Cornell University Press, 2001. 331.2 A389W
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