Tag: Ethics

Virtue Ethics Vs Utilitarianism Ethics Vs Deontological Ethics

Write a 350- to 700-word essay comparing the similarities and differences between virtue theory, utilitarianism, and deontological ethics. Include the following in your essay:

  • Utilitarianism ethics – what is the definition?, ethical thinker associated with theory, decision-making process, and Workplace example
  • Deontological Ethics: what is the definition?, ethical thinker associated with theory, decision-making process, and Workplace example
  • Virtue Ethics: what is the definition?, ethical thinker associated with theory, decision-making process, and Workplace example
  • A description of the differences in how each theory addresses ethics and morality
  • A personal experience to explain the relationship between virtue, values, and moral concepts as they relate to one of the three theories

Philosophies of Ethics

Ethics in philosophy has long been regarded as a special area of interest by academics given that it encompasses several schools of thought: all displaying a broad and diverse outlook. Yet, a common theme shared by these philosophies is their focus on the existential question of separating right from wrong. Philosophies of ethics, therefore, explore the nature of morality from multiple viewpoints, attempting to elaborate on the actual nature of morality as we know it, and examining the manner in which it affects our lives on a variety of levels. The existing categories also attempt to put meta-physics into perspective as one of the most reliable methods to employ when attempting to understand morality, justice, and truth in the context of society. Today, Virtue theory, utilitarianism, and deontological ethics are the main categories often explored within the context of philosophies of ethics.

Virtue Ethics

Virtue ethics is a prominent category within the philosophy of ethics derived from both Eastern and Western philosophical tenets. Major aspects of virtue ethics are drawn from the teachings of prominent independent thinkers such as Plato, Aristotle, Mencius, and Confucius; known for their prolific contribution to the philosophy of ethics. At the very core of virtue ethics is the idea that morality is directly related to the inner cultivation of virtue and character in man and the subsequent impact they have on our lives. This idea was developed with the initial aim of improving our overall understanding of character development within the context of consensus reality in society and the formation of innate morality and thoughts (Swanton, 2021). The philosophy of virtue ethics, therefore, assumes that aspects of the newly formed moral compass are primarily responsible for the variety of behaviors displayed by humanity today. Furthermore, virtue ethics contends that consensus reality compels us to act in a manner that is socially acceptable based on our recognition of social customs and norms within our societies unlike the ideas of consequential action posited in utilitarianism.

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Today, virtue ethics is known for its insistence on the importance of innate character development in inculcating “natural virtue” as the foundation of proper social customs. However, Thomas (2011)argues that certain cross-sections of society may fail to implement virtue ethics successfully into their lives if they happen to be consumed by malicious intentions, insatiable greed, hypocrisy, or inexperience during their development. The subsequent grooming and nurturing of virtue ethics is, therefore, meant to help us to develop a clear and resolute sense of right and wrong as a gateway for proper behavior in society and is quite similar to virtue ethics in this respect (Driver, 2013).

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At the present moment, virtue ethics is widely applied in the workplace environment in guiding the behavior and demeanor of staff operating within different levels of the more incredible organizational structure. Employees are fully aware that vices such as corruption and inappropriate sexual contact are unacceptable within the workplace environment, regardless of individual and cultural determinations. It is, thus, widely accepted that originators of virtue ethics sought to promote the rise of universal morality in society given the multiplicity of viewpoints and cultural diversity evident today.

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Utilitarian Ethics

Utilitarianism is a noteworthy category of the existing philosophies of ethics known for advocating for individuals’ focus on the “greater good” in any given situation. The main objective of this philosophical perspective is to ensure that any given action performed maximizes the benefits for the wider society. It is for this very reason that the application of utilitarianism is common within legal circles given that it is regarded as a useful tool in developing appropriate codes of conduct. Classical utilitarianism was developed by John Stuart-Mill and Jeremy Bentham who are, arguably, the most influential thinkers in Western culture  (Doyle, 2012). Theirs was an attempt to develop a philosophy of ethics focusing squarely on novel ideas such as consequential and ultimately using them as a basis for guiding human action and quite similar to virtue ethics. This approach seeks to maximizes benefits for the greatest number of people in society while forming the basic conditions for pain and pleasure.

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The overall application of utilitarian ethics is also based on the idea that the measure of good derived from action should benefit the greater population without discrimination. Practical applications of utilitarian ethics are also associated with the theme of quantitative utilitarianism known for its focus on maximizing the benefits of an action while, simultaneously, minimizing the stress or possible negative blow-back associated with its application. While detractors of the utilitarian school of thought have criticized it for being “superficial” in its handling of matters associated with morality, proponents of this idea champion its use as a matter of practicality and ease of application.

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Utilitarianism is also thought to promote the notion of individual freedom as a practical guide towards promoting the creation of societies guided by equity and bolstered by attempts geared towards protecting society. For instance, utilitarianism is evident in today’s workplace environment where employers voluntarily implement and abide by codes and standards outlined under the Health Insurance Portability and Accountability Act of 1996 (HIPAA). Such actions ensure the application of a level of transparency and reliability based solely on attempts to maximize the greater good of the wider employee population while also taking their well-being into account.

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Deontological Ethics

The origins of deontological ethics can be traced back to humanity’s initial attempts to demystify individuals’ place in society and the overall duty ethics within this particular perspective. Ideas commonly associated with deontological ethics were first popularized by the German philosopher Immanuel Kant, motivated by their biblical origins and practical application in a real-life capacity (Denis, 2018). Kant was particularly interested in the application of this ethical approach on a rules-based order in society while also considering the benefits likely to accrue from its application in a professional setting. One of the most outstanding differences between deontological ethics and the above-mentioned utilitarian school of thought, is that the former opposes the institution of explicit moral requirements for ethics. Moreover, deontological ethics also opposes the use and application of arbitrary systems of moral virtue since they do not hold any form of moral authority over individuals and are, therefore, unable to restrict human behavior.

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Deontological ethics is, however, seems quite similar to ideas held by virtue ethics given that both attempt to clarify the position and application of moral behavior. This is often cited as the main reason why deontological ethics is rarely associated with controversies associated with its application in a practical sense given the degree of philosophical superiority it seemingly projects. Fewer complications, therefore, arise from its use and application in society today given its low profile for emerging complications and in determining the types of positions likely to influence human intuition in the long haul (Palmer, 2020). Additionally, deontological ethics is also quite similar to virtue ethics in the manner in which it cedes authority with regard to the application of authority as a guide in assessing some of the most beneficial human behaviors known today. It also provides an expansive view of human morality based on an extensive form of inquiry designed to prove its viability as a categorical imperative among a wide array of ethical philosophies.

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Conclusion

Philosophies of ethics, such as virtue ethics, utilitarianism, and deontological ethics, attempt to improve our overall view of normative ethics as one of the best available ways of answering what we ought to do in life today. Apart from this crucial objective, they also serve some of the most useful frameworks available today for distinguishing right from wrong. Applied ethics is also critical throughout this particular process given that it helps us navigate the contemporary society in which we currently live while tackling major practical issues known to be of major moral importance today. An in-depth evaluation of each of the aforementioned categories is, therefore, fundamental in improving our overall understanding of select inherent similarities and differences and practical application in today’s fast-paced work environment.

Ethics in Psychological Assessments

Psychologists face many ethical dilemmas in their scope of work. Among the most common issues usually occur in assessment where testing services are rarely offered at the request on one individual. People who visit psychologists for assessments are more often than not referred by concerned parties such as disability insurance companies, school teachers, potential employers, attorneys, or medical professionals, among others. These parties usually seek answers to questions that require the psychologist to interfere with an individual’s privileges or normal life. No matter how strictly the psychologist attempts to follow laid procedures during testing, there is always a chance that the individual being tested will suffer the consequences of assessment. Ethical issues can arise before, during, or after the test. In any case, the psychologist must be aware of the codes of practice in order to minimize the chances of inflicting harm to the person being tested. This paper reviews the codes of practice and ethical issues that must be considered when using psychological assessments.

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            Perhaps multicultural and diversity issues are some of the most unnoticed given the current rate of diversification in the population. Traditionally, psychologists did not have to account for diverse populations when undertaking assessments. However, the age of globalization has led to an increase in diversity in terms of race, ethnicity, religion, culture, and language, among other diversity factors (Suzuki, & Ponterotto, 2007). Today, psychological tests that rely on monolingual and standardized test instruments and procedures may not appeal to certain people. In fact, the use of standardized tests in minority groups has caused controversies, with various groups citing the possibility of bias especially in situations where test results differ with ethnic groups. Divergence of test results has fueled controversy with many diverse groups arriving at the conclusion that psychological tests are biased. According to Principle E in the psychologist ethical code of conduct, psychologists are required to maintain respect for people’s rights and dignity. The application of special safeguards to protect the rights and welfare of communities and persons whose vulnerabilities impair autonomous decision making are thus necessary. Psychologists should always respect individual, cultural, and role differences whether based on age, gender, gender identity, ethnicity, culture, disability, language, race, national origin, religion, sexual orientation, and socioeconomic status. They should acknowledge that evaluation of culturally diverse individuals raises many issues that need to be addressed in order to come up with accurate diagnosis (Suzuki, & Ponterotto, 2007). In particular, additional layers of complexity especially when the patient has a different ethnic or cultural background from the assessor should be taken into account. It is the psychologist’s responsibility to develop competence in terms of knowledge, attitudes, and skills before engaging in any assessment that involves potential multicultural and diversity issues. Additionally, psychologists need to be well informed about their own identity and attitudes towards minorities because these can affect how they interact with people.

            Another critical ethical issue relates to confidentiality. Some types of communication between the psychologist and the person under assessment are considered “privileged” in that they cannot be divulged or discussed by third parties (Kocet, 2006). This is critical for the therapeutic alliance because it creates an environment of trust. Nevertheless, exceptions may be made in special cases such as when the principle of confidentiality conflicts with the duty to protect or warn. A case in point is when the participant is involved in homicidal or suicidal, elder abuse, child abuse, and other forms of abuse to another party. The principle of confidentiality ends where public risk begins. Certainly, the rationale behind the duty to protect or warn is clear. The psychologist must protect the lives of third parties as well as provide warnings in case of any risks. Various issues associated with the duty to warn and protect are the scale and kind of threat that should merit warnings and at what point the psychologist should prioritize protection of potential victims over the client (Meyer et al., 2001). Psychologists should always discuss with their clients about the limits of confidentiality and foreseeable uses of information generated from the assessment.

            Psychologists should also abide by the principle of informed consent to avoid ethical issues that arise when permission to carry out the assessment is not granted by the participant. Essentially, informed consent is the process of describing the scope of the assessment and obtaining the subject’s permission to participate in the research based on their understanding of the goals and methods of the assessment (Shum, O’Gorman, Myors, & Creed, 2006). Standard 9.03 “Informed consent in assessments” sets forth that psychologists should inform their subjects about (1) the purpose of the assessment, (2) their right to decline or withdraw, (3) the foreseeable consequences of withdrawing, (4) the foreseeable factors that may influence the subject’s decision to participate, such as discomfort, adverse effects, or potential risks (5) limits of confidentiality, as discussed above, and (6) whom to contact for questions (Ponton & Duba, 2009: Fisher, & Fried, 2003). Specifically, psychologists are expected to inform clients as early as is feasible about the nature of the assessment relationship, what is expected in therapy, involvement of third parties, fees, and limits. The phrase “as early as is feasible” indicates that information may be provided at various times depending on the circumstances. Some psychologists may find it comfortable or suitable to provide more general information at the beginning of the assessment and more specific information in the course of assessment. Therefore, informed consent is more of an ongoing process than an instant event. Even so, there are pieces of information that the psychologists must disclose to the client before the onset of the assessment. Issues in informed consent may arise on failure to disclose certain information or when there are multiple conflicting relationships. According to Ethical standard 3.05a of the American Psychological Association, a multiple relation occurs when a psychologist has is in a professional role concurrently with two persons who are closely related. The psychologists should refrain from entering a multiple relationship if the relationship can impair objectivity, effectiveness, and competence in performing duty or risks harm or exploitation to the primary client.    

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In conclusion, psychologists should adhere to ethical principles in psychological assessment. They should avoid diversity and multicultural issues by developing competence in terms of knowledge, attitudes, and skills before engaging in any assessment that involves potential multicultural and diversity issues. Psychologists must protect the lives of third parties as well as provide warnings in case of any risks. They should always discuss with their clients about the limits of confidentiality and foreseeable uses of information generated from the assessment. Finally, psychologists should describe the scope of the assessment and obtain the subject’s permission to participate in the research based on their understanding of the goals and methods of the assessment, as well as refrain from entering a multiple relationship if the relationship can impair objectivity, effectiveness, and competence in performing duty or risks harm or exploitation to the primary client.

Code of Ethics Example

Vision And Purpose

As an organization, we are committed to integrity, honesty, accountability and exemplary standards of ethical conduct and behaviour within our workforce. This code of ethics will provide a description as to the expectations of this organizations towards its workforce and create an environment where all employees have a proper understanding as to the kind of behaviour that denotes ethical conduct and vice versa. It is our hope that the application of this code in to the norms that govern our workforce will result in the creation of a utopic environment for diversity, sharing of knowledge and innovation within our organization. It is also our hope that this code will provide our workforce with the necessary tools and confidence to confront difficult situations and or personalities within the organization, encourage reporting of unethical behaviour and eradicate the occurrence of situations where employees will be forced to compromise their integrity and or values (Carasco & Singh, 2003).

Members To Whom This Code of Ethics Applies

All members of the organizations are subject to the direction provided by this code. The fulfilment of the responsibility for ethical behaviour that is demanded by this code is the unwavering responsibility of every member of this organization. The demand for ethical behaviour and professional conduct must be taken seriously by all members of the organization as it forms the basis upon which the organization can aspire to maintain a favourable reputation and avoid the consequences of negative organization events. There will be no waivers of the consequences of unethical behaviour specified by the contents of this code to any member of the organization regardless of their position or rank and it is important for all employees to familiarize themselves with the guidelines provided by this code as they form part of the corporate culture that this organization aspires to attain in its workforce.

Core Values and Principles

  • Integrity: All members of staff are expected to demonstrate and maintain the highest possible level of integrity in all matters involving the execution of their professional duties within the organization. Moreover, staff members are also expected to act in good faith, honesty and integrity and conduct themselves in a manner that is reflective of the ethical behavior prescribed by this code in their private lives especially in matters that may influence the external perception of the organization and lead to negative organization events.
  • Accountability: Every member within this organization or affiliated to it is answerable for his/her actions, behavior and or decisions. Any undesirable events that should occur as a direct consequence of the actions of a staff member will be his/her sole responsibility. All staff members must, therefore, ensure that they always act within the scope of their authority and maintain adequate control over all matters that they have been entrusted with by the organization.
  • Respect for diversity, dignity and equality of all persons: This organization is driven partly by the benefits provided for by a multicultural workforce. As such, this organization will have zero tolerance to any group and or individual within the organization that disrespects inculcates negative perceptions of individuals of different gender, sexual orientation, race, religion, nationality, disability status or creed. This organization maintains its commitment to its diverse workforce to provide a safe and secure working environment that is free of marginalization, negative stereotyping, discrimination and or harassment.
  • Commitment to service delivery: This organization will support the generation of fresh perspectives and innovativeness through the provision of training opportunities for our workforce. In turn, our workforce is expected to maintain its commitment to the values, vision and mission of the organization through the exercise of professional competence, expertise and positive contribution to organizational programs and initiatives.

Guidelines For Ethical Behaviour

  • All staff members are expected to conduct themselves in a decent, fair and honest manner.
  • All staff members should inform themselves of the values and principles that govern professional conduct and uphold them.
  • All members should maintain a commitment to the organization by working hard to fulfil their duties and responsibilities as stipulated in their job descriptions.
  • All members should continually consider the interests of the organization first in all transactions that they undertake.
  • All staff members are expected to corporate fully with all organizations, individuals or groups who are directly or indirectly affiliated with the organization.
  • All members are expected to abide by the rules of conduct and encourage others to abide by these rules in order to create a positive organizational culture that this organization aspires.
  • All staff members are encouraged to report any unethical conduct to the human resources department or their immediate supervisors.

Rules Of Conduct

  • Discrimination and Harassment: No member of this organization shall knowingly participate in any act that discriminates against a fellow staff member or client on whichever basis or engage in a behaviour that is meant as a form of harassment toward a fellow staff member or client.
  • Declaration of interest: Any staff member who has any interest in any matter relevant to his/her scope of work within the organization that may impinge his/her capacity to maintain impartiality in the delivery of service should declare this conflict to the organization.
  • Disrespect: No member shall engage in any behaviour that displays a lack of common courtesy, decency. Respect for dignity or diversity. Any comment, insult through the use of actions or words that humiliates, disparages, denigrates or depreciates the value of a co-worker or client will be considered a violation of this code and will be liable for sanctions.
  • Abuse of power and authority: No member of this organization shall use his/her power or authority to influence whether positively or negatively the outcome of any employment condition, create a hostile work environment through the use of threats intimidation, blackmail or coercion or any other action meant to undercut individual and organizational values and integrity.
  • Personal conduct: All members of this organization shall maintain complete autonomy over their personal affairs. However, staff members should be aware that their conduct outside the workplace has the capacity to impact negatively upon the image of the organization and should take the necessary precautions. This is of particular importance especially with regard to; illegal practices, violent conduct, abuse of drugs and alcohol, domestic violence and intimate partner violence as well as intimate relationships within the workplace.

Ethical Enforcement Process

Allegations of breach of the code of ethics shall be made in writing to the human resources department. The department shall then respond to the witness in writing to acknowledging receipt of the allegations without delay. The department shall then inform the accused member of staff of the nature of the allegations and of the fact that he/she will be under investigation.

The department will then convene an ethics committee to conduct a thorough investigation of the claims whose members shall have no conflict of interest in the case beforehand. The committee will conduct its investigation promptly and report its findings, decision and justification for any sanction or dismissal of claims that will be applied.

The board of directors will then send the decision to the accused individual or group who will have a maximum of thirty days to appeal the decision of the committee. Upon receipt of the appeal, an appeal committee will be convened and the accused, witnesses and all other persons of interest will deliver testimonies.

The committee will then make its final decision on the matter which will not be subject to appeal from any of the parties.

Consequences Of Unethical Behaviour

The committee may impose one or several sanctions on staff members who are found to have engaged in unethical behaviour. Employees who engage in discrimination and harassment will be terminated from employment as per the direction provided by the organization’s zero tolerance policy on these actions. Other violations of unethical behaviour, depending on the degree of severity, as will be determined by the committee may be subject to; additional training, written warnings, paid leave, unpaid leave, termination and or legal action.

Ensuring Maximum Adherence To The Code

To ensure maximum adherence to the code of ethics by all staff members, the code must be instilled in to every level of the organization’s operation such that it becomes an integral part of the organization’s culture and is important to every member within the organization from top tier to bottom tier (Nicholson, 2008). This will ensure that the organization will not compromise the code of ethics through the employment of waivers that will encourage further unethical conduct within the organization (Elson & Gyves, 2003). Once individuals evaluate the stringent measure that will be applied to violations and see those sanctions being enforced they will comply with the code due to the risks associated with violating it. Moreover, inculcating the code of ethics into the corporate culture that governs the organization will ensure that the code becomes a social norm within the organization. The organization could also include the analysis of ethical conduct into employee performance evaluation mechanisms and reward exemplary ethical behaviour within its workforce. The organization could also provide regular training to remind employees why ethical conduct is important. Whistleblowers within the organization should be protected from prosecution, there should be prompt and effective investigations and disciplinary measures should be employed without discrimination or favouritism (Nicholson, 2008).

Code of Ethics – Salus Inc

Company Overview

At Salus Inc., we provide nutritious food products to the healthy and budget-conscious clients. The success of the business entirely revolves around our ability to fulfil the needs of clients by serving hale and hearty meals, which have been prepared following both the traditional and modern cooking methods. The restaurant uses fresh vegetables as part of its main ingredients to meet the tastes and preferences of clients at pocket-friendly prices. The vision is to connect our clients to rich dining experiences through good meals while the mission is to utilize fresh ingredients in making nutritious food and to help consumers to meet their goals of living healthy and strong. As an organization, we aspire to attain the highest possible standards of professional conduct so as to build a good rapport and to be admired by our clients. This code sets forth the principles and standards that we expect will guide our employees, managers, and stakeholders in achieving both the present and future objectives.  

Integrity

All members to whom this code applies are expected to uphold integrity in all their undertakings relating to their responsibilities within the organization regardless of the benefits that might be associated with acting otherwise. We aspire to rule out any incident where any member will feel the need to succumb to corruption due to its adverse effects on the ethical standards we aspire to maintain in all our operations. Additionally, all members are advised against creating a hostile work environment through the use of threats intimidation, blackmail or coercion and any other action meant to undercut individual integrity.

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Fairness

Salus Inc. will actively observe fair business practices within the restaurant industry, duplicate and improve on them in order to outperform our competitors. It is our aim to uphold the principles of fair competitive practice within our organization and consider aspects of distributive and procedural fairness before the execution of any competitive strategy.  As such, no member to whom this code applies should solicit any confidential information or take any initiatives aimed at getting an unfair edge over our competitors.

Discrimination and Harassment

Every employee and client at Salus Inc. shall be treated with dignity and respect. All decisions related to hiring, training, promotions, benefits and transfers shall be made with zero regard for nationality, race, color, religion, age, disability status and/or marital status. Any employee that engages in any discriminatory practice may be subject to sanctions such as written warnings, paid leave, unpaid leave, termination and or legal action depending on the degree of the violation. No member of Salus Inc. shall use his/her power or authority to influence whether positively or negatively the outcome of any decision making process within the organization in favour of, or against any individual within the organization.

Compliance with Laws and Regulations

Every Salus employee has a legal obligation to comply with state and federal laws and regulations not only to fulfil their duties as a citizen but also because any involvement in criminal activity might reflect negatively upon the image of the organization and tarnish the reputation for honesty, integrity and trustworthiness that we aim to cultivate in all our undertakings.[A3]  Additionally, while members of this organization are guaranteed complete autonomy over their personal affairs, they should refrain from engaging in behavior that might damage personal and organizational image. This is of particular importance especially with regard to; abuse of drugs and alcohol, violent conduct, domestic violence, intimate partner violence and intimate relationships within the workplace.

Trustworthiness/Safeguarding Confidential Information

All non-public information regarding this organization, its employees and suppliers is strictly confidential and must not be disclosed without proper authorization from relevant authorities and stakeholders. Any individual entrusted with information of this kind must use it for its intended purpose and keep it confidential to the extents permitted by law. [A4] To reiterate the value of the trustworthy employee, Salus Inc. will include employee trustworthiness in our annual appraisals and reward employees who display the highest level of integrity when entrusted with confidential information.

External Communications

Salus Inc. aims to uphold the principles of transparency in its duties as a public reporting company. As such, the company will subscribe to the best practices and legal requirements relating to external communication and public disclosure. However, members to whom this code applies are advised to always obtain approval for all interviews, press releases and requests to access Salus Inc. premises by public reporting bodies through the stipulated chain of command.

Reporting Unethical Behavior

Every member to whom this code applies is responsible for providing comprehensive and timely information of all matters related to the affairs of the organization to his/her immediate supervisor. Furthermore, all members are expected to exercise candour and full cooperation in internal investigations relating to violations of this code.[A5]  Additionally, any staff member who has any interest in any matter that may impinge his/her capacity to maintain impartiality in any such investigation should declare this conflict at the beginning of the investigation to exclude himself/herself from questioning.

Ethical decision making

Ethics are standards of behavior that determine how human beings should act in specific situations. Ethical decision making involves utilizing these standards of behavior to make ethically sound decisions. Ethical decisions typically involve the existence of an ethical conflict within the individual. This conflict can be between two or more ethical objectives or can involve opposing ethical and pragmatic objectives. Ethical decision making provides an avenue for the solution of such conflict. Individuals must learn to perform cognitive evaluations of their decisions and integrate results from this evaluation to intuitive feelings experienced as a result of their inherent emotional reaction to an ethical conflict through the application of a sound ethical decision making framework . To apply ethical decision making to daily activities, one must first examine existing ethical approaches and how they relate to decision making.

Approaches

Utilitarian philosophical approaches to decision making typically dictate that a decision is right if it maximizes the welfare of all everyone involved. Deontological approaches emphasize the adherence to a code of conduct for its own sake (Van Staveren, 2007). According to this theory, any decision that violates existing laws and regulations would be unethical. The rights approach describes an ethical action as that which best protects the moral rights of everyone involved while the Justice approach places emphasis on the need to treat all human beings equally or fairly based on a justifiable standard (Lehnert, Craft, Singh, & Park, 2016). The virtue approach allows the decision-makers own sense of right and wrong determine the best course of action while the common good approach maintains that all ethical decisions have to result to the best possible outcome for everyone involved and not just selected individuals.

Decision Making Framework

Using only one of these approaches may not be effective in making ethical decisions due to the ethical loopholes contained in each of them. For instance, adopting a total utilitarian approach to decision making may exacerbate ethical conflict especially in situations where all options available will minimize the welfare of those involved (Chell, Spence, Perrini, & Harris, 2016).  When presented with a fairly new ethical issue, employees must recognize the ethical issue involved. It may be beneficial to ask gather information such as; whether there is a choice between good and bad, find out any legal implications involved in any of the options and if any of the options has the capacity to cause damage to any of the stakeholders. Next, employees must gather enough facts related to each of their ethical objectives and consult all relevant stakeholders.

After gathering all the relevant information, employees can now examine all their options using the ethical approaches explained above. For instance, employees may need to evaluate their options for those that will result in the least amount of harm and do the most good using the utilitarian approach.  It may be necessary to single out options that best respect the moral rights of all stakeholders involved in the rights approach and those that treat all individuals equally and/or fairly in the justice approach. This evaluation should also include options that serve the community as a whole and not just selected individuals in the common good approach and those that are reflective of the kind of person the employee is in the virtue approach.  Once all the decisions have been successfully evaluated, employees can then make a decision that represents the results of their evaluation.

Salus Inc. aspires to attain a reputation for demonstrating honesty integrity and trustworthiness. This reputation can only be achieved from the daily actions of our employees. It is therefore important that our employees learn how to make sound ethical decisions in situations where the code does not specify what their conduct should be.  The framework stipulated above should assist our employees should they encounter any ethical conflict in the course of fulfilling their obligations to this organization. Moreover, implementing decisions that have been evaluated using an ethical decision making framework and observing the effects of those decisions, maps the most effective and efficient decisions and assists future decision making within the organization.

Conclusion

Ethical decision making is a process through which human beings can evaluate and choose between alternatives in a manner that is consistent with ethical principles. Ethical conflicts present an emotional and psychological challenge that may be difficult to overcome for most individuals. It is therefore important to establish a framework that will enable employees to recognize and eliminate unethical alternatives in situations where the code of ethics provides minimal direction.

McDonald’s Corporate Social Responsibility Analysis – Business Ethics

This paper examines business ethics by critically analyzing McDonald’s Corporate Social Responsibility.

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McDonald’s Corporate Social Responsibility

McDonald’s is in the business of providing food to the public with its corporate social responsibility (CSR) being captured in its Scale for Good initiatives that aim at provision of food that is sustainable for the customers, producers and the environment. The initiatives have an online reporting platform that shows the latest updates with respect to the CSR’s “strategy, global priorities, policies and performance”. Notably, Scale for Good impacts on the company’s Velocity Growth Plan that aims to attract more customers to McDonald’s by making the customers feel good about the food, the company and its impact on the world. Scale for Good is hence an ongoing effort that adopts to a changing environment to define the standards for addressing social and environment challenges especially with regard to utilization of scarce food and water resources. The CSR’s initiatives are achieved in collaboration with such stakeholders as customers, suppliers, employees and franchisees.

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The Scale for Good CSR objective is based on various business ethics theoretical approaches, with a major basis being the Common Good Approach that bases ethical decisions on what is good for the entire community, with McDonald’s aiming to produce food that is good for all the company’s stakeholders by serving all their interests. The CSR also adopts a Rights Approach framework by respecting the rights of all the stakeholders in business decision-making. Further, the Scale for Good objective is based on the Utilitarian Approach that aims to produce the most good while minimizing harm to the environment with regard to use of food and water resources.

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Scale for Good ensures McDonald’s has a responsibility to improve its business by adopting modern, best business practices in food provision. This impacts on the company’s expenses through Research and Development (R&D) that ensures McDonald’s is always improving its product portfolio by developing products that embrace healthier lifestyles for an increasingly informed and aware populace that demand “quality, nutrition and choice” (US SEC, 2018).  The R&D is reported as non-material expenditure in the company’s financial statements.

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On the other hand, the CSR initiative is an opportunity for the company to evolve by offering innovative products that resonate with the masses, hence positively influencing the company’s profitability in the long-run. In its risk analysis, McDonald’s notes that “if we do not successfully evolve and execute against our business strategies, we may not be able to increase operating income” (US SEC, 2018). Scale for Good, a recent CSR initiative that is developed from earlier CSR initiatives, aims to contribute in increasing the operating income that has remained steady from 2012-2017 (US SEC, 2018). Notably, McDonald’s has gradually become more reliant on franchisees at the expense of company-owned restaurants, with sales from franchisees rising from $9 billion in 2012 to $10.1 billion in 2017 compared to revenue from company-owned restaurants that fell from $18.6 billion to $12.7 billion over the same period. It is hence imperative McDonald’s boosts its company-owned companies that it has most influence over by setting a comprehensive CSR objective.

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Nonetheless, franchisees, as part of the McDonald’s system, are important in realization of the Scale for Good CSR initiative. The 2017 Annual Report notes that

“The strength of the alignment among the company, its franchisees and suppliers (collectively referred to as the “System”) is key to McDonald’s long-term success. By leveraging the System, McDonald’s is able to identify, implement and scale ideas that meet customers’ changing needs and preferences. McDonald’s continually builds on its competitive advantages of System alignment and geographic diversification to deliver consistent, yet locally-relevant restaurant experiences to customers as an integral part of their communities” (US SEC, 2018)

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Moreover Scale for Good offers McDonald’s the opportunity to be the industry trendsetter in terms of food standards. That the company is multinational means that it has the opportunity to sample alternative practices from different locations before selecting the most suitable to scale to its many restaurants. According to Steve Easterbrook, McDonald’s President and CEO, the company is “proud to build on our strong commitment to the communities where we operate… embracing our leadership responsibility and demonstrating the incredible opportunities we can create… when we harness our Scale for Good around the world. Francesca DeBiase, the company’s Executive Vice President and Chief Supply Chain and Sustainability Officer, notes that “We want to use our Scale for Good and always keep raising the bar on what it means to be a responsible company committed to people and the planet.”

Read also Issues of Quality and Corporate Social Responsibility in Supply Chain Management – Annotated Bibliography

Priorities

An analysis of McDonald’s Scale for Good CSR initiative shows that the company – based on its scale and reach – has identified areas of global priority that it can mostly make a major difference in and lead to change in the industry. The global priorities are a reflection of the social and environmental impacts of food and its provision business as well as the material social and environmental issues that affect McDonald’s stakeholders who include stockholders, customers, employees, suppliers and franchisees. 

As a result, McDonald’s has prioritized the following CSR initiatives:

  • Climate action which McDonald’s cites as “the biggest environmental issue of our time, affecting McDonald’s customers, employees and everything from our supply chain to the thousands of communities around the world in which we operate” (McDonald, 2018). As a result, the company has Science Based Targets to reduce greenhouse gas emissions along its supply chain, which state that “The Company will partner with franchisees to reduce greenhouse gas emissions related to McDonald’s restaurants and offices by 36% by 2030 from a 2015 base year. Through collaboration and partnership with our suppliers and producers, the company also commits to a 31% reduction in emissions intensity (per metric ton of food and packaging) across our supply chain by 2030 from 2015 levels” (McDonald, 2018). Hence, McDonald’s aims to reduce its carbon footprint by 150 million metric tons of C02 equivalents by 2030, with a focus on improvements and innovations on LED lighting, kitchen equipment, packaging, recycling and sustainable agriculture support. This commitment has led to various company and collaborative initiatives such as McDonald’s Energy and Climate Position Statement effective from 2014, the 2015 White House American Business Act on Climate Change Pledge and the 2015 Commitment on Forests. The company submits an annual report to CDP Climate Change. McDonald’s France in conjunction with MoyPark Beef and France’s National Breeding Institute developed CAP’2ER, the European Union’s official tool for its “beef carbon” program (Cop21),
  • Beef sustainability whereby as one of the largest buyers of beef worldwide and as a founding member of the Global Roundtable for Sustainable Beef (GRSB), McDonald’s collaborates with farmers, environmental groups and governments in advancing beef farming and production practices through discovering, practicing and scaling sustainable farming methods. This involves supporting environmentally-friendly beef production, advancing animal welfare and health as well as improving the livelihoods of beef farmers. The beef sustainability initiative impacts on McDonald’s behavior and performance by making it gradually source from suppliers participating in beef sustainability programs and practicing forest conservation and preservation, initiating and participating in farmer outreach programs where they share tools and knowledge to promote best practices, selecting and showcasing best practices in McDonald’s Flagship Farmers program, and pioneering new practices through trialing and discovery. Measurement of progress in all of these goals is pegged to 2020, with many McDonald’s restaurants and franchisees in Brazil and Canada already sourcing only sustainable beef. As noted by Dennis Laycraft, the president of GRSB, “Without McDonald’s, the roundtable would not have made the global, industry-wide inroads it has toward making beef a socially responsible, environmentally sound and economically viable product”.

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  • Packaging and recycling with the company having progressive goals to reduce and improve packaging, innovate in sustainable packaging and recycling, and influence its worldwide customers to recycle more. As an interim goal, the company targets to have all its fiber-based packaging being from recycled or certified sources and where there is no deforestation by 2020, with the company having achieved this in 64% of its market (McDonald, 2018). Overall, McDonald’s aims to have all of its packaging being from renewable, recycled or certified sources by 2025. This target has already being achieved in the US, UK, Canada, France, Germany, Russia, Japan and China. McDonald’s has recycling and litter programs in 12 of its top markets. The company will eliminate foam packaging from all its operations by the end of this year (2018).
  • Commitment to families. In 2013, McDonald’s partnered with Alliance for Healthier Generations to introduce Happy Meal product that constitutes of food with more fruits, vegetables and low-fat dairy products. This has directly impacted on the company’s performance, with parents being enthusiastic about the more nutritious meals. Removal of soda from the Happy Meal menu board saw a spike of 14% in uptake of meals served with water, milk or juice. Apart from offering balanced food choices from recommended food groups, the company also has the Happy Meal Readers Book Program and the Ronald McDonald House Charities. The Happy Meal Readers Program inspires a reading passion among children, having distributed over 370 million books globally since 2001. The program has also started distributing toys with the Happy Meal. The Ronald McDonald House Charities is another initiative that shows commitments to families by keeping sick children together with their families. His program started over 40 years ago and constitutes 364 houses, 227 family rooms, and 49 care mobiles in over 64 countries. The program provided “care and resources to more than 5.5 million children and families” in 2016.
  • Youth opportunity where in partnership with the International Youth Foundation (IYF), McDonald’s offers training, employment opportunities and workplace development for youth. In so doing, McDonald’s aims to access and attract high-quality talent as well as enhance its corporate brand’s reputation and trust. McDonald’s Youth Opportunity initiative was launched in 2018 with the aim of offering job readiness training, employment and career opportunities to two million young people globally by 2025. McDonald’s has also joined the International Labor Organization’s Global Initiative on Decent Jobs for Youth. The pre-employment job readiness training is currently piloting with 4000 youths in Chicago, with the aim being to scale it out to the rest of the US and globally from 2019. The company’s Hamburger University has seven campuses spread around the world, and has so far trained over 360,000 students to be leaders in the restaurant industry. The Archways to Opportunity career pathway program enables McDonald’s employee development in about 25 countries.

United Nations Sustainable Development Goals (SDGs)

Further, the Scale for Good initiatives are in tune with the United Nation’s Sustainable Development Goals (SDGs) of ending poverty, protecting the planet and ensuring prosperity for all; with various initiatives touching on all the SDGs. However, McDonald’s has identified six SDGs where it commits resources to make the greatest impact, namely:

  1. Zero hunger (Goal 2) where McDonald’s “is committed to serving delicious food, sourced in a way that is better for both the planet and the communities in our supply chains and where we operate”.
  2. Decent work and economic growth (Goal 8) where the company and its franchisees has the opportunity and responsibility to provide meaningful work, development opportunities as well as diversity and inclusivity to its one million global workforce that consisted of 235,000 employees as of 2017(US SEC, 2018).
  3. Responsible production and consumption (Goal 12) with the company being committed to “sourcing high-quality raw materials long into the future” through using natural resources efficiently, minimizing negative impacts in food production and consumption, and responsible food supply chain management.
  4. Climate action (Goal 13) where as a global citizen and the world’s largest restaurant, it has a major impact through such initiatives as beef sustainability, recycling and smart restaurant design.
  5. Life on land (Goal 15) with McDonald’s collaborating with various public and private stakeholders in initiatives on deforestation elimination and responsible forestry and production.
  6. Partnerships for the goals (Goal 17) through expert and community partnerships, McDonald’s is involved in prioritizing business and societal issues for innovative solutions.

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Conclusion

McDonald’s Scale for Good is a CSR initiative that encompasses various programs geared towards aligning the company’s business with ethical practices for societal good. It leverages the company’s reach and scale to adopt a global perspective. Indeed, its global nature is reflected in several of its partners who include IYF, ILO and the European Union. Moreover, it has adopted some global sustainable goals as articulated in the UN’s SDGs. Its partnerships also include governments, NGOs and communities; reflecting the tailoring of its CSR initiative to local needs.

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A recent initiative to replace earlier CSR initiatives in the company, the Scale for Good initiative has already started positively impacting on the company’s behavior and performance. The initiative has a section on McDonald’s website dedicated to environmental and social performance goals and indicators that is in effect “a living reporting platform where readers can see how we’re doing year on year, and find the latest updates on our strategy, global priorities, policies and performance (McDonald’s, 2018).

Homosexuality – Is it Right or Wrong? – Ethics Paper

Throughout the history of mankind, there have been huge strides made in the quest for civil rights. The American society provides a perfect example of civilization that underwent numerous movements in quest for equity and freedom of speech and expression. In as much as we can regard America as a perfect country that is in the forefront in protection of human rights, homosexuality still creates a lot of controversy.

Read also Anthropology Of Sexuality And Culture

 The term homosexuality has been simply defined as the same sex marriage. The debate on homosexuality has transcended on whether it is due to nurture or nature, while some have cited it as being developmental. As a widely discussed topic it has often attracted differing views across the religious and political divide. The fact that the issue of homosexuality has attracted much debate across all the divides, the topic warrants a lot of research. The topic was chosen as it offers a good way into developing an understanding on the ethical issues, moral and legal aspects that surround same sex marriage. Moreover, it is important that the historical developments, the perspectives of the opponents and defenders of the topic are compared to provide a clear logical conclusion. Therefore, the topic was chosen owing to the need to provide peer-reviewed research on the issues that surround homosexuality and provide a well informed understanding and conclusion to the topic that has been hotly contested for years.

Is Homosexuality Right or Wrong?

Homosexuality has continued to attract great debates in the American cultural life. Although majority of the discussions have centered on the morality of homosexual relationships and acts, the recent decades have witnessed a litany of policy debates on issues such as the legalization of gay marriages, the rights of gays in military and the antigay discriminations. The interests and motivations behind such debates are diverse, complex and multidimensional. However, the conflicts in opinions regarding homosexuality have tended to be on cultural conservatism and cultural liberalism.

Read also Homosexuality and Mental Health – The Connection 

One of the most conspicuous proponents of conservatism in the topic of homosexuality is the church. The bible provides one of the basis through which the conservatism is grounded. The God’s initial design was that sexual contact should occur between a man and a woman in the context of marriage. In the book of Genesis in the first chapter of the bible, God created man and woman in his image. The first chapter elucidates the first differentiation of human race into two major sexes of man and a woman. The book further applies the context of a man and woman in Adam and Eve. Furthermore, it asserts that it is not good for man to be alone and that a man shall leave his father and mother, holding fast to his wife to become one flesh. The sexual union of one flesh was thus established as the normative pattern for marriage.

Paul, a good disciple of Jesus further echoed the writings in the book of Genesis while referring to homosexual in his two major texts as outlined in Romans 1:23-27 and 1Corintians 6:9. Paul and Jesus throughout their teachings held firmly into sexual context held in the book of Genesis that sexual contact should occur only between a man and a wife, two different sexual halves being brought into “one flesh”. In line with the teachings in the book of Genesis 1-2, the Bible further identifies sexual relations outside marriage that are prohibited. Among them include, incest, adultery, bestiality and prostitution.

In the context of the themes of the paper, the Bible through several passages prohibits homosexuality. The book of Leviticus 18:22 prohibits against a man lying with another man as with a woman. If a man lies with another man is deemed to be an abomination. Together with incest, adultery, prostitution and bestiality, homosexual acts are regarded as Levitical prohibitions, which constitute first-tier sexual offenses. In fact, homosexual conduct and desires are viewed as contrary to the will of God. Moreover, the desires for homosexual acts constitute dishonorable passions.

Generally, the belief that homosexuality is immoral draws much in the context of the teachings in the Bible. Although there have been progression towards liberalism among other Christians such as the evangelists as noted by Thomas, Jeremy and Olson in the article outlined earlier in the paper, majority of the Christians, who include Catholics still express reservations regarding the legality or still hold onto the fact that homosexuality is still wrong. It is worth to note that they do not point any public legal contraventions by homosexuals, which points to their reliance on the Bible as their main defense towards morality of homosexuality. They draw much of their arguments based on the teachings outlined in the Bible and taught by Jesus and his disciples during their earthly ministry. 

            Although conservatives have widely held their position regarding the immorality of homosexuality, recent developments among the evangelists have shown progressive stance towards homosexuality. The evangelical community has long shown opposition towards same sex marriage, but recently, they have expressed ambivalent views regarding the issue. This group believes that homosexuality is an immoral act. However, drawing from the concept of equality and individual rights, they support civil unions of gays. A national survey done to determine the views of the ambivalent evangelicals reveals that they are religiously observant but are have progressive attitudes towards gay civil unions.

            The conservative and progressive views on homosexuality create a strong debate on the real position of the church on the issue. The conservative groups of Christians cite the biblical teachings that prohibit same sex contact. However, there remains a strong point of contention between the two positions. First, both read from the same script, that homosexuality is evil on moral grounds. The liberal evangelicals further assert that though homosexual acts are sinful, there is need to let them enjoy their rights and that church should accommodate sinners rather than seclude them. It appears that the liberal evangelicals take a soft and more civil rights stance on homosexuality than the conservatives, preferring to show support for individual rights while denouncing the act of homosexuality. The ambivalent evangelicals can be regarded as being in pursuit of modern developments in regards to homosexuality, while the conservative Christians prefer to stick to the old teachings of the Bible.

Read also Factors That Influence Development of Human Sexuality

            The other religious beliefs including Buddhism and Islam outlaw homosexuality. The Islamic teachings prohibit homosexuality in entirety and the practice of same is punishable by death. In Quran 7:80-84, 7: 81, and 4: 16, references are made on same sexual contact. The Islamic Holy Book further reiterates the disapproval of homosexuality in hadith and sira.

“if a man comes upon a man, then they are both adulterers,” “If a woman comes upon a woman, they are both Adulteresses,” “When a man mounts another man, the throne of God shakes,” and “Kill the one that is doing it and also kill the one that it is being done to.”

However, there is an increase in homosexuality among the states of Islam as shown by the solidarity that were done after the gay club shooting that was done in the U.S. Like in Christianity, homosexuality is disapproved in Islam and Buddhism, where it is considered as an act of fornication.

            However, the question on whether homosexuality is right or wrong transcends beyond the biblical definitions and positions regarding the issue. The Bible and Quran, regards the good as that that corresponds to the will of God and Allah and the wrong as the one that goes against their will and teachings. However, in philosophy and everyday life, the concept of what is wrong or right can be different.   In some philosophical views (theories), an action can be deemed good if the consequences of its actions bring more good than harm. On the other hand, the legal definition of a good action is the one that is done in accordance with the laws that govern citizen actions. These views create another major perspective in creating an understanding on whether homosexuality is right or wrong. Whereas homosexuality can be regarded by the conservative Christians, Muslims and Buddhists as being wrong on moral grounds, the progressive people view it as right as it is an individual right which does not go against constitutional laws.

            In the 1990s the issue of homosexuality became more prominent, as lesbians and gay begun to establish themselves in the mainstream American life. This led to several people “coming out” and the conservative Americans had to find a way of dealing with the new outward demonstrations of the issue. In that time, homosexuality attracted great attention in the movies, television and other media networks. An up rise against homosexuality among the conservatives became apparent. The aftermath of the outward display of homosexuality led to the homosexuals to demanding not only social acceptance but to be given the right to marriage. The results are now conspicuous as states in America continue to legalize same sex marriage, in addition to increased public and political opinion in support of same sex marriage.

            As the upsurge in homosexuality in the 1990s created a strong debate about the issue, it is in the interest of the paper to develop an understanding on the causes of homosexuality. This will help in creation of an overarching understanding of the progressive views and in particular those who advocate for legalization and the legal position regarding homosexuality. For example, the American Psychological Association completely removed homosexuality as mental disorder towards the end of 1973 from its DSM diagnostic model. This follows comprehensive research on causes of homosexuality. Although there have been reservations regarding legalization of homosexuality from the conservatives, the individuals who hold progressive views cite the equal rights paradigm, which is further reinforced through the causation theories.

            The socio-biologists have taken passion in recent times in determining the causation and origins of homosexuality. Although the society holds two major views of conservatism and progressions towards the issue, the socio-biologists have advanced various theories to explain the cause and origin of the hotly debated issue. These theories aimed at creating and understanding on sexuality as it regards the social and biological causes.

            While debating the concept of sexual orientation, Darwin once pointed that much is unknown, not even the final cause of sexuality is known. In addition to the view of homosexuality on moral grounds, the conservatives assert that the way individuals are brought up can influence their sexual orientation. The nexus between the conservative views and their morality position can now be explained with the huge social science data that has been made available through recent that has spanned decades.

            The social theory of homosexuality is explained in the ancient theory, which is outlined in Plato’s speech. In his speech, Plato pointed that homosexuality is the desire that men express in need to fulfill their long-term desires of their souls. He further points that though the souls long to be together, the sexual desires are not strong enough to create homosexuality. Instead, there must be a culture that facilitates or forbids the desires. These assertions are reinforced in the cultures observed among the people of New Guinea and in Crete, Greece. In Greece, men to teenager sex were common in Crete as a rite of passage to adulthood. Similarly, in New Guinea, young teenagers are inseminated by warriors as a rite of passage into adulthood. These cultures promote same sex and thus homosexuality is legal.

            The psychoanalytic approach as outlined by Sigmund Freud asserts homosexuality as a variation of sexual function that is caused by an arrest of certain sexual developments. He goes further and points that it is not a vice nor is it something to be ashamed of. Giving examples of great people like Leonardo da Vinci, Sigmund Freud reiterates that persecuting homosexuality as a crime or cruelty is great injustice. The psychoanalytic theory asserts that the family and parental dynamics are central to the sexual orientation of the children during their growth and development.

            However, the planophysical theory advanced by D. Halperin, points to the nature as the major factor that produces homosexual orientation. As a keen follower of Fraud’s theory, Halperin points that the presence of unresolved Oedipus precedes the development of homosexuality among individuals. Though the theory has gained criticism for lack of scientific evidence, the founder gives examples of situations that can cause homosexuality among individuals. For example, a weak father and a strong mother with unresolved Oedipus will give birth to homosexual child. The other social theory developed by J. Foucault asserts that homosexuality came into being because of social derivation. The two theories, however, have differing views on the contribution of environment towards homosexuality. Both believe that homosexuality is an aberration, which becomes new species that justifies itself into the new world.

            Although the social theorists postulated the impact of environment on development of homosexuality, a number of studies have been advanced to explain homosexuality as a result of individual biology and genetics. Initially, the American Psychological Association placed homosexuality as a mental disorder. However, the findings of Hooker were instrumental in the removal of homosexuality from APA in 1973 from the Diagnostic and Statistical Manual of Psychological Disorders (DSM).

            The biological theories draw much from Elli’s theory and Hooker’s study. Havelock Ellis, a British sexual liberator, forst raised the biological basis of sexual orientation in the 19th century. He stated that homosexuality is inborn and as such cannot be considered immoral. Moreover, he points in his work that homosexuals, just like other sexually oriented individuals, made positive contributions to the development in the society. More genetic studies have also revealed the presence of the Xq28, a gene that has been termed “gay gene”, which is responsible for the transfer of homosexual characteristics.

            The social and biological theories on homosexuality all point to the environmental and nature as the major causes of homosexuality. It is evident from above discussion that no one chooses to be an individual, rather the interaction with the environment and the genetic composition all contribute to the homosexuality. The issue on whether homosexuality is right or wrong has not been solved with the social and biological theories. However, these theories have helped broaden the understanding on the major developments in clearing the myths and wrong perceptions on homosexuality.

            Given the overarching examination of the biological and sociological views on homosexuality, the examination on whether the issue it is right on wrong must now rest on the measurement of the facts of homosexuality based on research data and legal considerations. First, it is worth to note that marriage is a fundamental and a substantive right. The major point of contention in homosexuality could be regarded to emanate from civil union between two people. However, this does not mean being a homosexual itself does not attract debate. The point is that the major issue of argument regards the issue of same sex marriage.

 Marriage has a number of functions, which include facilitation of stable family settings for the welfare of the children, perpetuation of political and social culture through the education of children and assisting the society in taking care of the incapacitated individuals. Also, the emotional and economic support that is associated with marriage is important in personal achievement and development. Marriage also provides a way in which an individual enters into the family of the partner, which provides an important and broader network of economic and emotional security. The big question would then remain, is homosexuality wrong?

There is no definite answer for this question but we can make informed arguments based on the given data. Given the important role that marriage plays as a social institution and the need for equal rights protection, it guarantees the homosexuals the right to civil union. Homosexual marriages, just like other civil marriages can make positive contributions to the economic developments. Moreover, homosexual marriages have a role to play in bringing up families. One can ask how this is possible in the first place. There are many children without parents and the individuals who undergo same sex marriage can adopt such children, providing them with love and other basic necessities for their lives.

The advent of the same sex movements did not only raise the publicity and the need for laws that protect same sex marriages. It also increased public scrutiny on the issue. Many homosexual marriages are met with discrimination from the public. However, the social and economic justification of homosexuality is further reinforced by the legal prepositions as outlined in the constitution. The constitution allows for the equal protection of the law under the Fifth and the Fourteenth Amendments. This further reinforced the federal civil rights law. Under the Fifth and Fourteenth Amendments, the Equal Protection Clause prohibits any form of discrimination on basis of gender, age, color, country of origin and sexual orientation among other tenets.

            The right to privacy, which can be taken literally to mean right to be left alone, are enshrined in the Fourth, Fifth, Ninth and Fourteenth Amendments. These provisions have been underscored by numerous Supreme Court decisions. For example, the 1972 Eisenstaedt v. Baird recognized the right of unmarried persons to contraceptives, while the 1973, Roe v. Wade recognized the rights of women to reproductive choice. In all these Supreme Court decisions, it is evident that the decisions about intimate issues are personal and should be left to individuals. In the same way, homosexuality as an intimate decision rests on personal choice and the question regarding on whether it is right or wrong is not a matter of public judgment. The increasing need for protection of individual rights has seen over ten states (California, Hawaii, Connecticut, Massachusetts, Minnesota, New Hampshire, New Jersey, Wisconsin, Rhode Island and Vermont) enact laws that protect same sex marriage.

Conclusion

            The issue of homosexuality has attracted great research and debate over the years. The analysis of the major issues around the topic has revealed two major issues from the defenders and those opposed to homosexuality. Those opposed to it cite the immorality of the act as outlined in the religious teachings. In contrary, those with progressive ideas cite the fact that homosexuality results from nature and they are also human and must be allowed to do as they wish as long as they are their rights. Moreover, the scientific evidence shows homosexuality as result of nature and many researchers have cited culture and environment as contributory factors, thus giving support to homosexuality.            

Although homosexuality is not a fundamental constitutional right, it is not a constitutional contravention. The American constitution offers equal rights in its Fourth, Fifth and Fourteenth Amendments regardless of the sexual orientation, gender, age, color or country of origin.  Though landmark cases have not expressed direct support for homosexuality, neither have it opposed the issue, citing the functions of marriage. In addition, progressive evangelicals have voiced their support for homosexuality as a basic right of individuals. As the debate on homosexuality continues to advance, it appears there will be growing support for homosexuality.

Tidewater Police Department Code of Conduct and Ethics Policy

Assignment Instructions

The Tidewater Police Department is a small rural department that consists of 22 police officers, 4 detectives, a criminal intelligence analyst and 3 secretaries. The mayor just hired you as Chief of the department. About half of the officers have 20+ years of experience and the other half have less than 3 years of experience. You learn that there have been 4 civil cases filed against the department for police officer misconduct within the last year.

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Write a 2-3 page, APA style paper addressing the issues of Code of Conduct and Ethics Policies for Police Departments. Include in the body of the paper a Code of Conduct and Ethics Policy for the Tidewater Police Department. Please include 2-3 references. Only one reference may be from an internet source (not Wikipedia) the other references must be located in the Grantham University Online Library. Only the body of the paper will count toward the page requirement. Include a title sheet. Please see the rubric below.

Read also Misconducts in Policing, Their Causal Factors and Strategies Used to Prevent Such Occurrences

Sample Tidewater Police Department Code of Conduct and Ethics Policy

Introduction

            The fundamental duty of a police officer is to serve mankind by protecting live and property, protect the innocent from deception, the weak from intimidation or oppression, and the peaceful from disorder or violation and more importantly to abide by and respect the constitutional rights of all to justice, equality and liberty(Barath, & Sherriff, 2011). Code of ethics requires police officer to keep their private life unsullied, act courageously and calm even when faced with danger, ridicule or scorn as well as develop the culture of self-restrain and always be mindful of others(Delattre, 2011). Police employees should be exemplary in obeying the regulation of Tidewater police department and the law of the land. They should conduct themselves in a professional manner by not allowing their personal feelings, friendship, animosities and prejudices to influence their decisions.

Read also Defining Police Ethics

Code of conduct

            All police employees are expected to conduct and behave in a manner that public will build their trust in them. These code of conduct include:

  • Integrity and honesty: Police officers should be honest and carry out their duties while observing integrity at all time without allowing compromise to come in between or abuses their position.
  • Courtesy, Respect and Authority: They should exercise self-control and tolerance as well as treating colleague and members of the public with courtesy and respect. They must use their authority and powers proportionately and lawfully as well as respecting the rights of all individuals.

Read also Principles of Police Organization, Administration And Service

  • Equity and diversity: They should discharge their duties impartially and fairly by not discriminating unfairly or unlawfully.
  • Use of force: They should only use force as part of their responsibility and roles, and only to the extent that is required, reasonable and proportionate in all the situation
  • Order and instruction: They are required to abide by police regulation by giving and carrying out only lawful orders. They should follow and give out reasonable instructions.
  • Duties and responsibilities: They should carry out their duties diligently and responsibly.

Read also Roles of the Community Members and Police in Promoting Good Police-Community Relations

  • Confidentiality: They should respect confidentiality of the information, treat with respect and disclose or access it using the proper course of their duties.
  • Fitness for work: They should ensure at all times that they are fit to perform their duties and responsibilities.
  • Conduct: They should behave in way that does not discredit police service or undermine public confidence whether on or off duty.
  • Challenging and reporting improper behavior: They should take action, challenge or report against colleagues who have misconducted or their professional behaviors have fallen short of set standards.

Considering that most police officers carry out their duties without close supervision, the responsibility of proper conduct lies squarely on the individual officer. The officer is tasked with the responsibility of ensuring that the community is safe and fellow police officers operate in a safe environment (Haberfeld, 2013). Therefore, a police officer is expected to discharge his/her duties faithfully and diligently. Anything short of this code of conduct and ethics violates the trust bestowed by the public and belittles the qualities of professional conduct as a police officer.

Business Ethics From the Perspective of Ethical Theories and Conflicts in Office Setting

Introduction

            It is the responsibility of the management to ensure that business operations are carried out in the right way. These include making right decisions and putting in place rules and regulations that guides the business operations in the right course. By doing this, the business is said to be carrying its operations ethically (Ferrel, & Fredrick, 2014). Therefore, business ethics means that all the operations are within the confines of the law and regulations locally and internationally. It is important to understand that business operations include production in acceptable manner, business process, the company’s or organizations’ behavior, the customers as well as the relationship with the community.

Read also Relationship Between Organizational Structure and Business Ethics or Behavior

In a nutshell, business ethics means doing the right operationally and management allowing the stakeholders and other regulatory agencies to monitor and hold them accountable for their actions and decisions made for profit making (Husted & Allen, 2008). Analysis of the past studies have showed that business ethics is an area that has capture the attention of many scholars in the recent past, but there are information gaps that requires more research to be filled. Therefore, this paper explored the business ethics from the perspective of ethical theories and conflicts in office setting.

The Objective of Business Ethics

Ethics is described as moral principles and values that underpins human behavior through five elements as shown in the diagram below.Moral is about what is right and what is wrong. The connection between business ethics and moral principles revolves around the business behavior, since some business behaviors are wrong and others are right (Jones, 1991). This means that business ethics is the driver of the set moral principles and it affects both the employees, customers and the shareholders. In this case ethics involves the process of a business looking for the issues that conflicts with laws and regulations with a room for flexibility that the businesses ethical policy might got conflicts with company legalizations.

Read also Business Ethics and Deontology Ethics – Sample Answer

Therefore, it is imperative for the business to establish ethical objects through considerations of the ethical values in relations to their targets and the strategies of realizing these objectives (Cohen, et al., 2006). The ethical values include the evaluation of all business strategies and tactical actions. The business must ask itself several questions that relates to the ethical dimensions such as:

  • Whether to manufacture or carry out its operations only in affordable economy mostly in developing countries?
  • Whether to leave the decision to the community to decide if they will buy or not buy products from companies with questionable reputations in relations to ethics and moral principles?
  • Whether the business should focus its attention on the weak side of its competitors?
  • Whether the business should always resort to downsizing whenever it is faced with shortage of cash flows?
  • Whether the business should rely on nonnative labor to cut down the cost?
  • Whether the business should rely on importing raw materials or finished products from countries with less restriction regarding the health and safety laws?

Ethical Objectives and Corporate Culture

            The essence of corporate culture is to assist the business to efficiently and effectively enforce moral principles and standards. Studies have showed that for ethical corporate culture to be effective, the management must involve all the stakeholders especially the employees. In addition, it should be applied equally and the accountability should rest on the shoulder of each employees in the business (Vitell, 2014). This ensure that relevant code of conduct as well as ethical code of conduct transect from the top management to the employees at the lowest levels. Analysis showed that business that fail to set and enforce ethical corporate culture have their operations clashing with its values and their applications. Nonetheless, the companies that have set and adopted ethical corporate culture enjoys the following advantages:

  • Motivated employees: Ethical corporate culture develops the sense of belonging among the employees. As a result, the employees are very committed to their work, thus delivering as expected.
  • Reduced turnover: As the employees feels motivated and have sense of belonging towards the business, the rate of retention is high. This is also attributed to loyalty the employees have with the company.
  • Improved reputation and perception: Studies have showed that customers are mostly taken by positive values to a more ethical approach and this may be used by many fair-trade companies as a model for business icons.

Ethical Practice and Legislation

            For business ethics to be observed and adhered to by all business, it must be established and buttressed on proper laws and regulations. The legislations serve as a guideline on how businesses should operate in accordance with moral principles and sustenance of ethical practices (Mayer, et al., 2012). For instance, there are general laws and regulation that govern the pollution by companies such as the level of CO2 to be emitted by cement manufacturing companies. Other legislations control the amount of waste discharged into the environment such as water bodies. In the case of working environment, ILO have put in place legislation that govern the safety and health aspect for all the employees.

            In general, legislations are meant to regulate the operations of businesses to conform with ethical practices. For instance, most countries currently are establishing legislation that encourages business to invest in green energy as well as energy saving operations (Porter & Kramer, 2006). This move ensures that use of goal and thermal to generate electricity is minimized thus cutting down the emission of carbon dioxide and other greenhouses gases.

The modern liberal concept

            Carroll and Buchholtz (2014) described modern liberal concept to mean emphasize on the strategic advantage that companies the CSR approach. The modern liberal concept in relations to ethical theories encompasses the benefits brought by strategic advantage in alignment with CSR approach. Some these benefits include:

  1. Human Resources: The business ethics requires that the human resources of the company or organization must be recruited in a just and fair process. This include putting in place retention programs to ensure that experience, skills and knowledge is passed to the next generation, thus allowing smooth transition.
  2. Risk Management: The ethical theories emphasize the importance of the management to put in place mechanism that detects risks and defects that can negatively affects normal operations of the business. Some of the risks and the defects can negatively affects the reputations of the business that has taken many years to build.
  3. Product differentiation: This is the ability of the business to create unique products that differentiate the business’s products from those of its competitors. In this process, the business must adhere to the laws and regulations without infringing on the operations of other businesses within the niche market where the product is offered.
  4. Documentation to operate: Lack of proper documentation to operate in specific localities and municipalities can lead to law suits. It is against the ethics for a business to carry out its operations without proper documentations as well as avoiding to pay taxes to the relevant agencies.
  5. Diverting attention: Studies have showed that big organizations such as UN uses diverting attention by engaging in social activities when faced with reputation issues. This is unethical because these organizations use diversionary tactics instead of facing the issue and make the necessary corrections.

Therefore, the business should consider the above strategic advantages while engaging in social responsibility to make sure they are conducted in ethical manner. It is the responsibility of the business management to analyze the positive and the negative impacts CSR may have on the business as well as in the community. Although the management prioritize in making their employer happy by generating profits and expanding the business, it imperative for them to make sure that the processes that leads to generation of revenues conforms with ethical values and morality.

Profiteering

            Profiteering is phenomenon where a business strives to make profit at any cost without considering ethical behavior. Studies have showed that profiteering businesses do not engages in social responsibilities which is against business ethics. This is because the shareholders of the business are interested in making profits and not charitable activities that takes away the money from the company (Carrol & Buchholtz, 2014). In most cases, these business or companies are the most responsible for environmental pollution and exploitation of the employees or employment of underage, which is unethical and against ILO law and regulations. It is important for the business management to understand that there is mutual relationship between business operations and the community it operates in and that relationship should be respected for the business to strive. To understand the connection between the business and the community, the following aspects were examined from business ethics perspective:

Society and business

For example, most of the resource that businesses rely to manufacture their product comes from the community including the workforce and the only way the community benefits from the business is through CSR (Archie, 1991). Therefore, the failure of the management to acknowledge the mutuality aspect of these relationship leads to conflicts and can curtails business operations. By building social amenities, schools, hospitals, parks and roads, the business extents the benefit to the larger community as opposed to paying salaries to only few workers from the community. This also make the community and the society at large to have sense of belonging, thus minimizing conflicts as much as possible.

Voluntary endeavor

            This is one approach that business uses as part of CSR and studies have showed to improve the livelihood of the community. The business can offer short training to fresh graduate to improve their experience and out their knowledge acquired in class into practice. During this short training session, the experienced workers are assigned to each trainee and the trainees get the opportunity to learn from the most experienced employees of the company (Carrol & Buchholtz, 2014). Upon finishing the short training, there is high chances of the fresh graduates getting employed in other companies due to experiences they have acquired. It will be also advantages for these trainees since they won’t be undergoing long induction because they have already learned how the work environment operates. Voluntary endeavor helps the business to relate well with the community and minimizes the likelihood of conflicts arising.

The benefits of business ethics to business

            The direct benefits of business ethics to business is the attraction of quality employees, investors and customers. Ethical theories have emphasized that businesses that conduct their operations in adherence to business ethics and uphold high moral standings enjoys full support of the its shareholders since they trust and approve how the operations are carried out. The investors also know that the money generated in terms of revenue was done in accordance to the law and the business will not attract any lawsuit. In addition, the employees of the company will follow the footstep of the management by upholding high moral standing. As a result, they will be carrying out their duties accordingly. Such businesses have high level of accountability and each of the employees is held responsible for his/her actions.

            For the consumers, the products and services offered by the company are of high quality because they are produced and offered without exploitation of workforces, employing underage workers and destroying the environment. The consumers know that the supply chain of the business observes the ethical standards and all the processes are in accordance with the lay down laws and regulations. Studies have showed that some customers are very keen to monitor how the business relates with the community (Vitell, 2014). This include evaluating the CSR that the business provides to the communities. It is imperative for the business management to understand that CSR activities can be viewed as investment and the business will benefit from it in the future. Although there is no immediate return from CSR, studies have showed that there are economic returns in the long run since the community can serves as marketing conveyers by spreading good information about the company, thus improving the reputation of the business.

Reputation

            Reputation is a critical asset to the business that takes a protracted time to be build and takes a single incident to be destroyed. Analysis have showed that business that uphold high moral standing, integrity and observes business ethics in its operations enjoys good reputations before the eyes of its customers and the community at large. Due to weak labor laws in China and some African countries some of the companies have questionable reputations from the world. However, companies from western and some parts of Asian countries such as Japan and South Korea enjoys good reputations (Cohen, et al., 2006). The companies that enjoys good reputation across the world command market as compared to those with questionable reputations. Due to questionable reputation and lack of business ethics, some Chinese products are not allowed to enter European and American market despite American and European market being among the largest in the world. Chinese companies have questionable reputation due to exploitation of labor in China and African countries where they get their raw materials.

The Aspect of Business Ethics from Global Perspective

            Globalization has made the world a global village and slightest unethical move by a company one part of the world will be known all the over the world. This is why companies that fails to observe business ethics and uphold high moral standings such as failing to fulfill their CSR mandate face dire consequences (Husted & Allen, 2008). In most cases countries have come together across the world to sigh treaties that give business check and balance especially where the company is exploring natural resources such petroleum products, gold, diamonds, nickels among others. These treaties are met to protect the communities living within and neighboring areas where the resource is exploited. They also protect the environment especially at the present time where some parts of the world are experiencing extreme weather conditions caused by climate change.

For example, the company I work for deals with electronics and in most cases, there many electronics that have infiltrated into the market across the world that are substandard. As part of the management, we discuss about the type and the quality of electronics that the company should import and supply to the customers. This is the period where differentiate the managers who are after profit at any cost and those who are after profit but in ethical manner. In some occasion, the management fails to reach a decision because each of them is interested in satisfying his/her interested (Porter & Kramer, 2006). But because the decision must be arrived, the benchmark is the ethical theory, where quality of products must be maintained and the source of the raw materials the product was made from must have also been acquired in accordance with business ethics. Therefore, after a long deliberations business ethics must prevail for the business to thrive and the products to be accepted across the world. this is very crucial for the business that targets international market, since international law are very strict where human rights are violated such as exploitation of labor force, employment of underage workforce and lack of environmental concerns. This might not be the case in business operating in Eastern especially China, but western countries are very strict in adherence to laws and regulations of business ethics.

Conclusion

Moral responsibility of the company is driven by the management and business that offers their products and services globally receive more attention from regulatory bodies. Business ethics globally are made to create a level playing field for all companies producing similar products. This ensure that businesses do not exploit their workforces by offering the lowest salaries and obtaining their raw materials in unconventional manner brings their products to the market and sale them at lower prices than those of other companies. Other companies that have been known to disregard business ethics are the multinationals. However, international law and fair business practices have made these businesses to operate within the laws and regulations of business ethics.

Corporate Social Responsibility and Ethics at Speedy Hire Plc

Introduction

Corporate social responsibility and ethics look at actions that companies take towards embracing responsibility and encourage positive impact for the company and the society; this is realized when companies can engage with employees, communities, environment, the government, and the consumers. With ethics, the company sets various operational strategies to ensure implementation of required practices in organizational and employee development. The following essay looks at the corporate social responsibility and ethical activities as practiced by Speedy Hire Plc (SpeedyPlc, 2018). This is a limited company based in the United Kingdom specializing in the hiring and contracting business. 

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Corporate social responsibility and ethics at Speedy Hire Plc.

The corporate social responsibility and ethics for speedy hire Plc. is based on its mission which motivates employees and stakeholders in coming up with services that bring about positive reputation and encourage the integration of their services from the provider to the consumer and the community (SpeedyPlc, 2018); this has been realized through various strategies in service delivery. Their approaches are also long-term and ensure that the company has positioned itself in the international markets as a service provider through its 36 years old experience. When looking at the corporate social responsibility and ethics of speedy hire Plc. it can be discussed in different areas as follows.

Read also A Multinational Corporation Has No Moral Or Social Responsibility To Engage In Corporate Social Responsibility (CSR) Programs

In the political environment, the company’s board is made up of a non-partisan, voluntary political action team. The company is legally registered with the responsible authority. In their daily operation, the company also provides its employees with the freedom to create interest groups. In these groups, employees can come up with various support projects that ensure their welfare is met apart from those provided by the company (Jenkins & Yakovleva, 2009). Concerning the community, the company also engages in social responsibility programs like rehabilitation of parks and sites. With this, the company has been given a positive appeal by the citizens. Its operations are also transparent meaning everything they do is compliant with the laws of the country.

Read also Is Pursuing a Policy of Corporate Social Responsibility a Useful Part of a Company’s Competitive Strategy

In the social perspective Speed Hire Plc. ensures that its employees work in an all-inclusive environment. This makes them free to share issues, they are free and can support the leader they want without fear of being fired. Also, this is expressed in the way information is shared in the organization. The company has enacted boards, send newsletters, email and Whatsapp group alerts. They continuously conduct working group meetings where managers can meet employees and share issues that are trending in the company. By doing this, the company ensures synergy among its employees and the board. Being open makes employees feel special thus less employee turnover (Georgen, 2009). While experienced employees continue to provide the company with excellent services, its awareness and reputation are also boosted. Other ethical aspects of the company operations are where all employees are required to follow written practices and policies (SpeedyPlc, 2018). This is made possible when the company understands the uniqueness of each employee, meaning they may all come up with different ideas on how to operate the company.

Having a set policy ensures uniformity in approaching managerial and administrative issues thus harmony is increased. Employees are also given time to take care of family and personal matters through days off, insurance plans, leave, retirement plans, performance appraisals, wellness programs and resources for their departments.  Environmental, Speedy Hire Plc.  Also, the company has involved itself in various environmental conservation activities. This is because most of its operations in one way or the other often affect the environment, for example, cutting down of ecological systems, road blockage, noise pollution during on-site construction and resident evacuations (Larcker, Tayan, & Gutman, 2013). This will present negative regard for the company meaning that its corporate social responsibility ensures that invests more in things that matter to the society like education scholarships, employing the locals and reconstruction of sites. 

On the legal grounds, the company has invested a lot in strategic planning; this includes factors like safety and health of their employees and the community. All employees are subjected to machinery training and are insured by the company in case of accidents. Waste control is also essential as it ensures reduction of bad air and disorganization in the community.  The company also has a code of policies about the UK Cadbury report of 1992 (Larcker, Tayan, & Gutman, 2013). The report made recommendations on how companies need to implement corporate governance and ensure that they provide their employees and stakeholders with directions on which the company must head.

Conclusion

In conclusion, Speedy Hire Plc. is among the top rated companies in the united kingdom. When it comes to corporate social responsibility and ethics, the company has executed it so well through proper regulation and monitoring of every aspect of its operations.  Other issues that have enabled the company to do well include training needs, capacity building for employees and establishing a common organizational culture. With these aspects, employees can work more responsibly, become productive while the company meets ethical standards for each of their operations.

ACC100 – Linbarger Company Scenario Questions Answered – Ethics in Accounting

Ethics in Accounting Assignment Instructions

Effective financial reporting depends on sound ethical behavior. Financial scandals in accounting and the businesses world have resulted in legislation to ensure adequate disclosures and honesty and integrity in financial reporting. A sound economy is contingent on truthful and reliable financial reporting.

Read also Intermediate Accounting – Financial Reporting And Generally Accepted Accounting Principles

Read the following scenario and answer the questions that follow. (1-2 paragraphs per question) . Reference back to your text book for guidance on how to think through the scenario.

Linbarger Company Scenario:

Imagine you are the assistant controller in charge of general ledger accounting at Linbarger Company. Your company has a large loan from an insurance company. The loan agreement requires that the company’s cash account balance be maintained at $200,000 or more, as reported monthly. At June 30, the cash balance is $80,000. You give this update to Lisa Infante, the financial vice president. Lisa is nervous and instructs you to keep the cash receipts book open for one additional day for purposes of the June 30 report to the insurance company. Lisa says, “If we don’t get that cash balance over $200,000, we’ll default on our loan agreement. They could close us down, put us all out of our jobs!” Lisa continues, “I talked to Oconto Distributors (one of Linbarger’s largest customers) this morning. They said they sent us a check for $150,000 yesterday. We should receive it tomorrow. If we include just that one check in our cash balance, we’ll be in the clear. It’s in the mail!”

Questions:

  • What is the accounting problem that the Linbarger Company faces?
  • What are the ethical considerations in this case? Provide rationale for why these are ethical considerations.
  • What are the negative impacts that can happen if you do not follow Lisa Infante’s instructions to wait one more day to post the balance?
  • Who will be negatively impacted if you do comply? Provide a rationale for why these individuals will be impacted.
  • What is one alternative that you could pursue in this scenario? Support your recommendations with information you learned in this class.

Linbarger Company Scenario Questions Sample Answers

What is the accounting problem that the Linbarger Company faces?

Linbarger seems to be selling its product more on credit than cash. The company also has are many account receivable days, meaning that its credit account takes long to be paid than the company can bear. The company thus ends up experiencing liquidity accounting problem. The company has been unable to maintain its cash balance at the intended level. There is an issue in cash control in the company, putting it at the crossroad. The company should have tried to maintain its cash flow in a level that it is able to handle its short-term obligations. Inability to do so brings in the liquidity or cash accounting problem.

Read also Statement of Cash Flows and its Significance

What are the ethical considerations in this case? Provide rationale for why these are ethical considerations.

Good accounting requires that ledger book may be opened in the beginning of the month and closed at the end of the month. In this case, the company is considering keeping the ledger book open one day past the required time to save its self from cash availability issue. This is unethical act that goes against right accounting process. It offers the wrong picture of the actual situation. The accounts need to be closed at the right time for future reference and for proper judgment of the company’s financial health. The act shows deception in the company’s ability to handle the terms of the loan. This deception is unethical since it gives a false financial portrayal of the company to its debtors. 

Read also FIN 504 – Financial Analysis Case Study: Assessing a Company’s Future Financial Health – Adeptus Health

What are the negative impacts that can happen if you do not follow Lisa Infante’s instructions to wait one more day to post the balance?

Based on Lisa explanation, not leaving the book open for one more day will show that the company closed the month with a cash balance of $80000, which is below what is agreed upon by its lenders. It will thus be considered to have defaulted the loan terms, which may result to closure of the company. This means, there will be loss of business and jobs. On another view, not following Lisa instructions may result to assistant controller job termination, and the act is carried out by another person with ability to do it, for instance the company controller with ability to handle ledger accounts. The two possible occurrence are risky, and hence it is much easier to follow the provided instructions. 

Who will be negatively impacted if you do comply? Provide a rationale for why these individuals will be impacted.

The main individuals who are likely to be negatively impacted by complying with the provided instructions are the company’s shareholders and investors. This is because the act of leaving the accounting books open past the required date may create a loophole that will result to future accounting malpractice. These malpractices can result to fraud. The company may develop a habit of adjusting cash balances among other accounting documents to safe itself from wanting situations. By so doing, the company will be creating gaps that can be used by malicious accountants or managers to fraud its investors or to deceive them on the company’s actual financial value or financial health. This may also affect all company stakeholders in the long-run since it may result to a fraud scandal that will leave the company broke and unable to sustain all its stakeholders. To avoid all these issues, the company should maintain the discipline of closing all its books at the right dates without exceptional.

What is one alternative that you could pursue in this scenario? Support your recommendations with information you learned in this class.

The one alternative the assistance controller should have is trying to explain to Lisa on the danger the request act can create for the company. The controller should convince Lisa to allow the accounting process to go on as normal and try to talk to the insurance company on transportation hitches that made the cash balance read low than they were supposed. The insurance company should get a notice that due to delays in cheque transportation, and due to unexpected cash use, the balance will be below the agreed amount, and give assurance that that will not happen again. This will help in eliminating chances for unethical act and creating loopholes for fraud and save the company from the default consequences.  

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