will discuss the following main statement; the adoption of a proposed new look Code of Ethics‚ based on the international Federation Accountants’ code‚ will ensure that New Zealand Charted Accountants meet their ethical responsibilities. Within this essay an adverse position will be taken towards the previous statement. The international Federation of Accountants (IFAC) states that‚ professional standards and the code of ethics form important benchmarks that should be met by practicing accountants
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Code of Ethics and Conduct The Code of Ethics and Conduct is set out in section 3 of the ACCA Rulebook. This covers specific areas in which ACCA regulates its members. This factsheet has no regulatory status. It is issued for guidance purposes only‚ and in the event of any conflict between the content of this factsheet and the content of the ACCA Rulebook‚ the latter shall at all times take precedence. Therefore‚ this factsheet should not be regarded by a member as a substitute for familiarising
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ISPS Code In November 2001‚ following the 9/11 terrorist attack against the twin towers of the World Trade Center in New York City of the USA‚ which was launched by Al-Qaeda terrorist group‚ the International Maritime Organization (IMO) has agreed to develop and add a new measure to the 1974 Safety of Life at Sea (SOLAS) convention that addresses the security concerns in the maritime field. Therefore‚ in December 2002‚ a new rule in the form of amendment was added to SOLAS. SOLAS has previously
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Project Part 1 A Code of Conduct is published and disseminated to its employees‚ and to existing and potential stakeholders such as members of the board of directors‚ customers‚ partners‚ vendors‚ suppliers‚ potential employees and the general public. Frequently posted on the organization’s website and in their annual report to shareholders‚ the Code of Conduct is both an internal commitment to a standard of behavior and beliefs and a public declaration of the organization’s position on a set
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Code of practice A code of practice is a set of guidelines and regulations considering principles and international standards for responsible practices towards sustainable utilization of natural resources. Depending on the type of the resource‚ the code of practices is usually issued regulatory bodies‚ professional associations‚ and concerned organizations who all target to produce a document which could be readily adopted by the end users whether duck shooters‚ deer hunters or fishermen who find
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CPT codes are broken up into 3 categories‚ I‚ II‚ and III. The best way to remember the three categories would be with the use of buzzwords for example: Category I or common‚ Category II or optional‚ and Category III or provisional. Category I CPT Codes are for regular codes‚ or common procedures‚ used to report the physician’s service to the patient. These codes are five digits long and have no decimal. Common codes listed within Category I are broken up into six categories: evaluation and
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sights. Therefore‚ in order to achieve a less distracting workplace and help eliminate violence‚ Perry Meridian High School (PMHS) needs to implement a stricter dress code. Dress codes have always existed in the United States. They were especially popular throughout the 1950s‚ 1960s‚ and 1970s. Once the ‘80s hit‚ the dress code fad began to die off until the late ‘90s came around. At the beginning of 1997‚ three percent of public schools required school uniforms‚ and by the end of 2000‚ the percentage
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The Language of Sounds Morse Code is a language that used sounds rather than words. And we have the ability to use it today using smoke signals‚ lights‚ and sounds (“Wikipedia”1). Without Morse code‚ the spies that stole secrets from other countries may have been seen‚ chased‚ caught‚ interrogated‚ and killed. The things in Morse Code like the dots and dashes‚ or the uses like the different machines they used back then‚ possibly even the people that created it such as the main person Samuel Morse
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The Unwritten Code The Police “Code of Silence” is an unspoken rule among many police agencies in the country. It is a code of “honor” in the police brotherhood where giving information about another police officers wrongdoings is considered an act of betrayal. Other terms for the code include: “The Thin Blue Line‚” and “The Wall of Silence.” Police academies across the nation are close-knit communities of law enforcement. From the first day on the job to the last‚ every officer is supposed to count
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People usually think a grotesque is a person who has bad background‚ who people hate and has Most of stories in Winesburg‚ Ohio which is written by Sherwood Anderson talk about how grotesque people in the 19th century were. And most of people at that time thought that being a grotesque was horrible. However‚ “The Book of The Grotesque” and “Hands” are two stories which show that the grotesques are not all horrible‚ and each grotesque has their own truth or belief. In “The Book
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