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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The ANA code of ethics as described in the book of Conceptual Foundations as: ANA ’s Code of Ethics for Nurses‚ 2001 * 1. The nurse‚ in all professional relationships‚ practices with compassion and respect for the inherent dignity‚ worth‚ and uniqueness of every individual‚ unrestricted by considerations of social or economic status‚ personal attributes‚ or the nature of health problems. * 2. The nurse ’s primary commitment is to the person‚ whether an individual‚ family‚ group‚ or community
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Need for King 3 The framework recommended by King III is principles-based and there is no ‘one size fits all’ solution. Entities are encouraged to tailor the principles of the Code as appropriate to the size‚ nature and complexity of their organisation. This is good news for companies in South Africa as it avoids some of the pitfalls seen in the United States where a ‘one size fits all’ approach was initially adopted. * New Companies Act and changing trends in international governance *
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Practice Problems PARTI: MULTIPLE CHOICE 1. The CPI index: A. Is usually highly correlated with the GDP deflator B. Measures the price of a consumption basket; the GDP deflator‚ instead‚ measures the cost of a basket of locally produced goods C. Is sensitive to the high volatility of the price of food and energy D. All of the above 2. Looking at the composition of GDP in the last 50 years‚ we can claim that: A. Both in India and the US the consumption share has been converging to
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Scottish law recognises four sources of law: legislation‚ legal precedent‚ academic writings and custom. The Sources Of Legislation in Scottish Law Legislation affecting Scotland may be passed by Holyrood (Scottish Parliament)‚ Westminster (Parliament of the United Kingdom‚ made up of the House of Commons and the House of Lords) or The European Union (made up of The European Commission‚ The Council of the European Union‚ The European Parliament‚ The Court of Justice and The Court of Auditors)
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PROVIDING A SAFE ENVIRONMENT FOR YOUR CHILD THROUGH THE CURRENT LEGISLATION AND THE REGULATORY BODY IN ENGLAND - A SMALL GUIDE FOR PARENTS - In order to reassure you Parents that I will provide your child with the best care possible‚ I would like to outline part of the up to date Home Based Childcare Legislation. In England‚ there are numerous laws relating to children. The most relevant one being the CHILDREN ACT (2004). It is an act that all practitioners working with children
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Gay Rights Legislation Mirissa Branine Northwestern Oklahoma State University Abstract The Road to Equality Introduction There are approximately nine million people in America that represent the Lesbian‚ Gay‚ Bisexual‚ Transgender (LGBT) community. That represents 3.5% of the American population‚ with that number expected to rise as new legislation makes it safer and more acceptable for the LGBT community to identify themselves (Williams Institute‚ 2011).
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Nowadays‚ the minimum wage legislation has been an increase in very many countries (Exclusivepapers‚ n.d.). According to Law Pay Commission (2006)‚ a minimum wage is the lowest wage that each employee can legally get from an employer in hourly‚ daily or monthly basis. This is the lowest amount at which workers can sell their labour. By each country independently having their laws‚ there has different opinions regarding the merits and the demerits of the minimum wage legislation. This essay will illustrate
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University of Phoenix Material Anti-Drug Legislation Matrix Complete the matrix by selecting three states to add below Federal. Then‚ answer each question listed in the first row for each corresponding law. | |Is marijuana |What are the |What are the |What are the |What is the blood|Is there extreme | | |illegal? |penalties for |penalties for |penalties for |alcohol level for|DWI or DUI? If so‚ | |
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