Learning Objectives After studying this module you should be able to: Understand the importance of ethics Know the history of ethics in accounting Incorporate ethics into your decision process Know ethical standards for accounting professionals Understand ethical implications of the U.S. transition to IFRS Appreciate lessons learned from recent business scandals SECTION 1 — THE IMPORTANCE OF ETHICS Ethics is an important part of your accounting education and it will play an increasingly important
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presents ETHICAL THEORIES SLIDE 1 – INTRODUCTORY SLIDE Ethical theories provide part of the decision-making foundation for Decision Making When Ethics Are In Play because these theories represent the viewpoints from which individuals seek guidance as they make decisions. Each theory emphasizes different points – a different decision-making style or a decision rule—such as predicting the outcome and following one’s duties to others in order to reach what the individual considers an ethically correct
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1. What is Professional Counseling? The application of mental health‚ psychological or human development principles‚ through cognitive‚ affective‚ behavioral or systemic interventions‚ strategies that address wellness‚ personal growth or career development as well as pathology. 2. Counseling vs. Psychotherapy Psychotherapy is more internal‚ and deep. It is more focused on the past‚ whereas counseling is more focused on the present. In psychotherapy‚ insight is more important than change
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CHALLENGING CHILD OBSERVATION ASSIGNMENT For my observation assignment I chose Sam‚ a four-year-old boy who stays in my class for the aftercare program. I have worked with Sam previously in the camp last summer and became aware of his challenging behavior. For starters‚ he has a medical condition – he is prone to epilepsy (the cause is unknown). Sam is on medication and his doctors are constantly adjusting it and testing his condition. Sam’s parents asked teachers to be on the lookout for
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The purpose of this essay is to examine Te Reo Māori‚ Tikanga Māori‚ the Treaty of Waitangi/Te Tiriti ō Waitangi and how early childhood educators can support the inclusion of Te Ao Māori and Māori cultural knowledge within the early childhood setting. Te ao Māori can be defined as how Māori view the world. It encompasses the Māori cultures beliefs of the universe‚ how they came into existence‚ the Gods‚ Te Reo‚ Tikanga‚ Marae and access to whānau‚ hapū and iwi (Durie‚ 2005). The Māori Creation
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The three significant factors that promote health and safety in early childhood settings are Environment “Children experience an environment where: their health is promoted; their emotional well-being is nurtured; they are kept safe from harm” (MoE‚ 1996‚ p. 46). A healthy and a safe environment protect children from any kind of harm. The environment is made up of physical‚ social‚ economical and cultural factors. These factors influence the way children perceive and
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Marvilla‚ Monale A. I basically like Ethics as an academic subject because it’s a supplementary learning aid to what’s supposed to be known (at heart) by everyone without the needs of having it taught at educational facilities and the like. Why? Humans are created with basic innate goodness within them; that is to say: it’s an automatic act to avoid what is evil and yearn what is good; able to distinguish between good and evil‚ right or wrong‚ moral and immoral‚ and is accountable for the self’s
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disclosure of information that one reasonably believes to be evidence of contravention of any laws or regulation or information that involves mismanagement‚ corruption or abuse of authority. 5 • A subordinate goes over the head of an immediate supervisor to report problem to the higher management within the organization. • Employee goes outside the company and reports wrongdoing to media or law-enforcement authorities. 6 Personal Impersonal Alumni Types Anonymous
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Ethics lo1 1.1background and development of theoretical ethical approaches Deontological Theory The deontological theory state that the consequences or outcomes of actions are not important‚ what actually matter is that the actions are morally justified. For example drunken driving is wrong‚ now if a person argues that he safely navigated his way back home and for that reason he/she should not be held accountable by law‚ they are wrong because their action was wrong in the first place and
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pollution and global warming‚ to false advertising and scamming‚ to income inequality‚ and many more alike. Such issues increase concern‚ and the importance of Corporate Social Responsibility becomes imperative. It is not only about abiding by the law‚ but also about positively influencing the people. Corporate social responsibility is sometimes a selfless act: the act of doing good without expecting anything in return; it is about being a responsible citizen and being aware of the negative consequences
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