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    to right and wrong behavior‚ ethics are recognized rules of conduct in regards to a specific action or a particular group of people. In short‚ ethics come from an external social structure whereas morals come from within – a person’s own perceptions of right and wrong regardless of what society’s rules say. The three primary schools of ethics that can be used in discussing ethical problems and dilemmas are care-based ethics‚ rule-based ethics‚ and end-based ethics. In the case of ethical dilemma

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    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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    CARE ETHICS (The Ethics of Care) A Presentation of the Northeast Ethics Education Partnership and Ethical Awareness for International Collaboration‚ Brown University‚ 2012 Introduction • Care ethics [The ethics of care] originated among feminists who maintained‚ on the basis of Carol Gilligan’s work‚ A Different Voice ‚ that women and girls approach moral issues with a strong concern for empathy and caring in interpersonal relationships. Care and Virtues • Care ethics focuses on virtues

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    ROLE OF ETHICS IN BUSINESS: Ethics Defined: Ethics are principles based on doing the right thing. They are the moral values by which an individual or business operates. In theory‚ a business or individual can act ethically and still attain ultimate success. A history of doing the right thing can be used as a selling point to heighten a person’s or organization’s reputation in the community. Not only are ethics morally valued‚ they are backed by legal repercussions for failure to act within certain

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    known corporate scandals‚ business organizations have incorporated business ethics codes and social responsibility programs as part of their strategy to boost their public image and reputation in the community along with the reduction of potential legal fees or financial settlements resulting from legal actions against the organization.   Ethics refer to the fundamental principles of an individual or a group. Social responsibility is how a business performs its activities to meet its wider obligations

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    My personal ethics development has been a process and it has changed over the years from people influencing me and myself maturing. As a child‚ I was raised well by my mother who always taught me to do the right thing when no one was looking. She always made sure I respected my elders and had good manners. I went to a Catholic school when I was in grade school and high school. My family and I would go to church every Sunday and have dinner together every night. My family always taught me to have

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    reading the Ethics problem box regarding the Trolley Problem I will attempt to answer the question of would I throw the switch. I have had the chance to research different profiles to try and answer this question. The first profile is Ayn Rand. I don’t think that she would have thrown the switch base off her theory about the “virtue of selfishness”. Her theory promotes the philosophy of Individualism. Individualism states the moral stance‚ political philosophy‚ ideology‚ or social outlook that

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    As we grow and become an adult that is able to form our own opinion is almost like a rite of passage because reading over the six steps almost seems like I have been a part of each step at some point in my life. When I was growing up I think relating to Stage 1: The Punishment and Obedience Orientation was definitely part of my life. Of course we don’t want to get in trouble as kids so generally we recognize that the authority will provide a severe enough punishment that will stop us from doing whatever

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    The social Contract Theory: The right thing to do is to follow the rules that rational‚ self-interested people would agree to follow for their mutual benefit. Utilitarianism: One ought to do whatever will lead to the most happiness. Kant’s theory: Our duty is to follow rules that we could accept as universal laws – that is‚ rules we would be willing for everyone to follow in all circumstances. (Ruggeiro. V.R. ‚2011) 2.0 What Is a Virtue? The first systematic description of virtue ethics was

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    the company opened new cosmetological and bacteriological facilities to gain a significant entry into skin care‚ makeup and perfume markets. Companies such as Garnier and André Courrèges were added into the group. In 1993‚ L’Oreal was facing some ethics problems. The animal right activists were about to protest about the use of animal testing that was doing by L’Oreal. As a top manufacturer of cosmetic products‚ L’Oreal intended to maintain its good reputation and image by ending the activity of

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