144 resultados para code of ethics


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With the advent and the increasing use of the concept of Relationship Marketing as a basis for marketing strategy, it has become evident that a lack of empirical knowledge exists as to the operational basis of the concept. Information regarding the conceptual basis of Relationship Marketing and a possible new orientation toward the concept may be of substantial value to both practitioners and scholars of relationship marketing. This paper considers the emergence of a Relationship Orientation within the marketing literature and proposes an antecedent model of Trust as a basis. The role of Ethics as a possible antecedent to Trust is emphasised and identified as a gap within the relationship marketing literature. Based on previous exploratory work and a review of the literature of relationship marketing, exchange theory, general marketing theory, marketing ethics and sales management, four key antecedent dimensions of Trust are identified: Ethics, Bonding, Empathy and Reciprocity. Additional possible antecedents are suggested. Future empirical research is proposed in order to validate the model.

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Ethics is an important element in all aspects of computing, but proves to be a real problem in the development and delivery of electronic commerce systems. There are many aspects of ethics that can affect electronic commerce systems, but perhaps the most notable and worrying to both consumers and developers is that of trust.

In a world where so much information is transmitted and shared electronically, ethical standards that in general society are applied to this medium, are often ignored or forgotten. This paper will discuss some of the ethical considerations that should be considered in electronic commerce and offer the possible solutions that can encourage developers to consider ethical considerations and prove excellence and trust to the consumer.

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Corporate social responsibility (CSR) has emerged as an important concept for developing countries in recent years. This paper investigates the issues of CSR relating to small businesses that have emerged as a result of market-based reforms in developing countries, where the compliance of voluntary standards, code of conduct and regulations are limited. The paper argues that prevalence of corruption, lack of rule based governance, resource constraints for effective capacity building on the part of the state and lack of awareness have created a weak and unethical corporate culture leading to low levels of CSR in developing countries. Using Bangladesh agriculture sector as an exemplar, this paper investigates how small businesses trading in agricultural inputs with no brand capital and low public visibility are behaving in a socially irresponsible way, in an environment of inadequate regulatory sanctions and compliance by selling contaminated inputs to farmers who are mostly poor and not even aware of their rights. The low levels of CSR is undermining and also threatening the sustainability of the positive impact of the market-based reforms undertaken in this sector. The paper proposes that integrated governance linking state, private sector and civil society can promote good governance and better CSR relating to small businesses .

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The development of the insurance industry in Australia in the twentieth century was fundamentally shaped by a collusive code of conduct called the tariff. This arrangement, established to overcome problems of uncertainty, initially benefited both tariff and non-tariff firms by enhancing market stability. It also reduced competition. The collusive agreements gradually broke down, however, as new entrants and products entered the market in the 1950s. Self-regulation gradually gave way as the 'rules of the game' changed. The result was a period of instability before new competitive practices, and more direct and specific regulatory requirements emerged in the 1970s.

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This study investigated what values may be influential to decision making in relation to ethical behaviour for early career lawyers. It adopted a longitudinal approach to investigate how values develop or degrade over time as final year law students move into their first two years of employment or further study. To this end, the study investigated the role that tertiary education and employers fulfill in building and perpetuating ‘appropriate’ professional values? Results demonstrate that, in general, ethical behaviour was not uniformly reinforced over time in the workplace. The undertaking of pro bono work stands out here. Results suggested that certain behaviour relevant values may develop or degrade over the early years of the Australian lawyer's career. The implications of results are discussed in the contexts of ethics education in a tertiary context and the continuing education and regulation of the legal profession.

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Based on the ‘Partnership Model of Corporate Ethics’ (Wood, 2002), this study examines the ethical structures and processes that are put in place by organizations to enhance the ethical business behavior of staff. The study examines the use of these structures and processes amongst the top companies in the three countries of Australia, Canada, and Sweden over two time periods (2001–2002 and 2005–2006). Subsequently, a combined comparative and longitudinal approach is applied in the study, which we contend is a unique approach in the area of business ethics. The findings of the study indicate that corporations operating in Sweden have utilized ethical structures and processes differently than their Canadian and/or Australian counterparts, and that in each culture the way that companies fashion their approach to business ethics appears congruent with their national cultural values. There does, however, appear to be a convergence of views within the organizations of each culture, as the Swedish companies appear to have been more influenced in 2005–2006 by an Anglo-Saxon business paradigm than they have been in the past.

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In 2006, the International Accounting Education Standards Board (IAESB), an independent standard-setting board of the International Federation of Accountants (IFAC) released an information paper entitled Approaches to the Development and Maintenance of Professional Values, Ethics and Attitudes in Accounting Education Programs. The information paper stems from a global research project on ethics education in the accounting profession. The paper is designed to stimulate discussion and debate on the subject of ethics education and includes the provision of an Ethics Education Toolkit to encourage and assist accounting educators and member bodies of IFAC to implement ethics education programmes. Through a review of the literature, this paper considers why we should teach ethics, the types of ethics interventions that have been undertaken and the issues in teaching ethics to accountancy students. The paper then describes in detail the Ethics Education Toolkit and provides some evidence on the positive reaction of a group of students who are taught ethics, based on the principles and practice included in the toolkit.

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The issue of credit card debt has become an increasing concern in recent years. In Australia, for example, there is currently $42.5 billion worth of outstanding debt on credit cards, with $30 billion (over 70 per cent) bearing interest. Further, in 2001, Visa reported that 32 per cent of consumers had not paid their card off in the previous 12 months, which suggests that interest-bearing debt in Australia is held by approximately only 113 of credit card borrowers. An important element of credit card marketing is the use of psychological manipulations to encourage consumers to take-up credit. In this article, we examine the use of language and imagery in unsolicited credit card limit increase offers, and how these might influence consumers' decisions to increase their credit card limit. The analysis found that the use of terms that focused on the benefits of credit card use, such as "choice", "freedom", and "peace of mind" were used consistently to convince consumers to increase their credit card limit, whereas the use the of terms that could be considered more pragmatic and with direct reference to the nature of the product, such as "debt", "repayment" and "loan", were rarely used. Similarly, the use of colour, text changes, and images, were used which may have an influence over a consumer's ability to rationally consider whether the increase is appropriate for them. The paper concludes by recommending that government and representative bodies need to take into account the psychological manipulations used by credit card providers when developing consumer policy and codes of ethics.

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The New Zealand public sector has gone through major reform as a result of fiscal deficit in 1984 (KettI, 1997; Schwartz, 1997), resulting in shift of emphasis from quality service provision to establishing financial supremacy (Kettl, 1997). This raises concern as to how public sector employees are attaining balance between their service objectives with financial ones and how is the ethics negotiated in this process. Following this concern, this paper focuses on determining the organisational variables consisting of organisational policies in the District Health Boards (DHBs) and hospitals of New Zealand on ethical behaviours of managers and the ethical climate of these departments. The aim of this study is to increase our understanding of the ethical climate of the public health. Our findings suggest that little emphasis has been provided to the aspect of ethics in New Zealand health sector. There is no reward for employees who exhibit exemplary ethical behaviour, no hot line to consult/report about ethics, any detailed guidelines and policies, and not enough ethics-related training provided to staff.

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This study examined how mentoring support, peer influence and individual attributes of early career accountants (ECA) influence their ethical evaluations and behavioural intentions. Respondents indicate that their evaluation of the seriousness of the ethical conflict is affected by the perceived standard of ethical conduct of their peers, their personal ethical orientation, the extent of ethics education at university, and gender. ECAs' evaluation of a senior colleague's unethical behaviour is affected by mentoring support and the perceived standard of ethical conduct of peers. In terms of ECAs' willingness to contact accounting professional bodies for ethical advice, the size of the accounting firm and the extent of their ethics education at university are significant factors. Furthermore, the likelihood of respondents choosing a more ethical decision is correlated with his or her individual ethical orientation and the extent of ethics education at university.

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Some activities that are applied in the property market to facilitate transactions have the potential to lead to unethical behaviour. Two conditions required for a sale price to be acceptable as market value are that the transaction is at arm’s length and the parties to the transaction are knowledgeable and prudent. The well-known difficulties associated with access to market pricing information are exacerbated by several of these activities including dummy bidding at auctions, two-tier marketing and the provision of lease incentives. Added to these is a common requirement that any negotiation be commercial-in-confidence. The lack of information has the potential to distort the market and this has been well publicised in recent times particularly in the residential market.
The definition of market value is visited and the nature of ethics in property transactions is outlined. Several examples of activities that could lead to unethical behaviour are described. It is concluded that unethical behaviour is hard to identify. Some recommendations are included for consideration and discussion.

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This paper combines a review of existing literature in the field of business ethics education and a case study relating to the integration of ethics into an undergraduate degree. Prior to any discussion relating to the integration of ethics into the business curriculum, we need to be cognisant of, and prepared for, the arguments raised by sceptics in both the business and academic environments, in regard to the teaching of ethics. Having laid this foundation, the paper moves to practical questions such as who should teach ethics, and when and how can ethics be taught. The paper presents alternative models for the teaching of ethics in the curriculum of undergraduate and postgraduate business programmes. An integrative model is elaborated on in more detail with a case example describing the six-stage process undertaken in the move from a single entry course to an integrated approach. The case study details not only the planning and initial implementation of ethical education in the context of an undergraduate business degree programme, but also the means by which a change in the way that ethics is taught was achieved in a business faculty in a tertiary institution.

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This study investigates the ethical awareness and decision making of accounting students using three ethical decision making cases studies. Given the increased focus on ethics education by professional accounting bodies the study focuses on the differences in ethical decision making between students undertaking a final year ethics course with students who have not yet studied ethics in their accounting degree.

The study extends the work of Cohen et al. (1996) to incorporate individual background factors such as gender, residence and the study of ethics at university level in measuring ethical decision making.

The results show that there are significant differences between local and international students in ethical decision making possibly linked to cultural differences. The findings also lend strong support for the incorporation of ethics education in the curriculum given that the significant difference in the ethical decision making of students who had studied a compulsory ethics unit in their undergraduate degree program.

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Body condition scoring is widely used for sheep and cattle but the practice is included in only one Code of Practice for the welfare of goats in Australia. There is no published scientific evidence to support or defend its use in the assessment of welfare risks to farmed goats.

PROCEDURE: The significance of stocking rate, grazing system, body condition score (CS) and live weight were investigated in explaining the risk of mortality of individual and flocks of grazing Angora goats from hypothermia following a severe weather event in April. This event occurred 5 weeks after shearing the goats. Angora goats and Saxon Merino sheep were grazed alone, or mixed together in equal numbers at each of three stocking rates.

RESULTS: There was no mortality amongst Angora goats provided they grazed at the lowest stocking rate even when their CS was < or = 2.0. Mortality in flocks of Angora goats was most related to the CS reached during the preceding 2 months. For flocks of Angora goats there was no mortality at CS > or = 2.5 and mortality increased sharply at mean CS < 2.0. For individual Angora goats, mortality increased as CS declined and stocking rate and grazing combinations were additive in effect on mortality. Grazing with sheep increased mortality of Angora goats at higher stocking rates. The individual goat mortality rate was not dependent on individual plot effects suggesting that these results are applicable widely. Live weight loss was not related to mortality rates of goats once CS had been accounted for.
CONCLUSION: It was concluded that CS and stocking rate were highly significant determinants of welfare risk in Angora goats.

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The Building Code of Australia seeks to establish “nationally consistent, minimum necessary standards of relevant, health, safety (including structural safety and safety from fire), amenity and sustainability objectives efficiently”. These goals are laudable – but where are the goals of quality and maintenance, which are also an essential part of achieving adequate and continuing health and safety for the built environment?

Defects such as dampness, settlement and cracking, staining, wood rot, termite damage, rusting, and roof leakage are common enough to suggest that there are still issues with building quality in housing. They are caused by a combination of initial poor workmanship and poor quality materials and latterly by poorly executed or inadequate maintenance.

Local architecture, developed over many years of trial and error, produce buildings linked to their climate and local materials (think of the typical “Queenslander” house). Today’s architecture imports technologies and materials from many differing countries and climates – that are not necessarily suitable for the location, nor is there necessarily the same quality control over the material quality and production. Inappropriate use and inadequate understanding of new materials and techniques can lead to the generation of further defects.

Whilst the building code contains provisions for initial-build material quality and workmanship, there is no continuing control over a house over its life span. Reliance is placed on advertising the need, for example, to employ qualified tradespeople; replace batteries in smoke detectors; and other good advice to help maintain housing to a minimum standard. Is this sufficient?

Mechanisms to make the transfer of knowledge to those who need to use it – be it the workforce or the houseowner – need to be improved. Should the building code be more visual and accessible in it’s content? Should the building code include provisions for maintenance? Should the building code require every house to have a “users manual” – much like a car? An extensive review of literature identifies the scale of the problem of poor quality housing and highlights some suggested causes – inadequate knowledge of the BCA by general housebuilders being one. However little work has been done to investigate what could be done to improve the situation. This work suggests that improvements to knowledge transfer would improve the quality of housing and a model of the knowledge transfer process is proposed, identifying those areas where the knowledge flows need to occur that would impact both the builders and users of housing.