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Добірка наукової літератури з теми "Ethical compliance"

Автор: Grafiati

Опубліковано: 9 листопада 2024

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Статті в журналах з теми "Ethical compliance"

Buzo, Carina. "Ethical Approaches to Compliance." Journal of College and Character 18, no. 3 (July 3, 2017): 215–20. http://dx.doi.org/10.1080/2194587x.2017.1338584.

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Henderson, B. Charlene, and Steven E. Kaplan. "An Examination of the Role of Ethics in Tax Compliance Decisions." Journal of the American Taxation Association 27, no. 1 (March 1, 2005): 39–72. http://dx.doi.org/10.2308/jata.2005.27.1.39.

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The relationship between ethical beliefs and tax compliance is well documented, but extant research has not explored the relationships among general ethical beliefs, contextual ethical beliefs, and tax compliance behavior. In this study we propose a model that is intended to clarify the mechanisms through which ethical beliefs impact tax compliance. In the model, contextual ethical beliefs represent the mechanism through which individuals' general ethical beliefs impact tax compliance behavior. The model is tested using participants' ethical orientations as measures of their general ethical beliefs and using participants' ethical evaluations of others' tax compliance decisions as measures of their contextual ethical beliefs. Tax compliance behavior is inferred from participants' estimates of the likelihood that they would evade. Overall, the findings from our study support the proposed model. Ethical orientations are directly related to ethical evaluations; ethical evaluations directly predict tax compliance behavior; and finally, ethical orientations are indirectly related to tax compliance behavior. That is, ethical orientations influence tax compliance behavior, but only through their influence on ethical evaluations. We believe that the proposed model provides an important contribution by providing a framework that outlines the routes through which ethical beliefs impact tax compliance.

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Hodge, David R. "Religious Discrimination and Ethical Compliance." Journal of Religion & Spirituality in Social Work: Social Thought 26, no. 2 (June 12, 2007): 91–113. http://dx.doi.org/10.1300/j377v26n02_05.

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Skalska, A. "What components should an ethics and compliance program consist of to help organizations remain ethical and compliant in times of crisis and beyond?" Entrepreneur’s Guide 13, no. 4 (November 23, 2020): 229–46. http://dx.doi.org/10.24182/2073-9885-2020-13-4-229-246.

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Organizations currently face many challenges due to the COVID–19 pandemic. In similar times of crisis, it is of the utmost importance for organizations to remain ethical and compliant with the law as well as with the temporary measures imposed on them by States. Ethics and compliance programs help organizations behave ethically and in compliance with all rules in a structured and comprehensive way. The paper analyzes selected models of an ethics and/or compliance program with the aim to find out what components an ethics and compliance program should contain in order to be effective in ensuring ethical and compliant behavior of an organization at all times including unexpected crises.

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Houghton, Susan, and Mark Simon. "Ethical compliance behavior in small and young firms: The role of employee identification with the firm." New England Journal of Entrepreneurship 12, no. 2 (March 1, 2009): 15–25. http://dx.doi.org/10.1108/neje-12-02-2009-b002.

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We explored whether employees in smaller, younger firms would be more ethically compromised, and whether employee identification moderates this relationship.We collected survey data from 154 working professionals enrolled in an MBA program in the southeastern United States. We found that employees of smaller, younger firms selected more compromised ethical choices than employees of larger, older firms. Contrary to our expectations, employee identification had no effect in smaller, younger, firms, yet in larger, older firms, identification actually reduced ethical compliance, suggesting that there is not a simple relationship between identification and ethical compliance.

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Temitayo Oluwaseun Jejeniwa, Noluthando Zamanjomane Mhlongo, and Titilola Olaide Jejeniwa. "THE ROLE OF ETHICAL PRACTICES IN ACCOUNTING: A REVIEW OF CORPORATE GOVERNANCE AND COMPLIANCE TRENDS." Finance & Accounting Research Journal 6, no. 4 (April 25, 2024): 707–20. http://dx.doi.org/10.51594/farj.v6i4.1070.

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This comprehensive review delves into the pivotal role of ethical practices in accounting, specifically focusing on corporate governance and compliance trends. Ethical considerations in accounting are not merely regulatory checkboxes but constitute the moral compass guiding financial professionals towards transparency, integrity, and accountability. The review provides a glimpse into the core themes explored in this review. The contemporary business landscape is marked by increased scrutiny of ethical practices within accounting frameworks. This review navigates the intricate interplay between ethical considerations, corporate governance structures, and compliance trends that collectively shape the ethical fabric of financial reporting. Examining corporate governance practices reveals their intrinsic link to ethical conduct in accounting. Effective governance structures serve as bulwarks against financial improprieties, fostering a culture of responsibility and ethical decision-making. The review scrutinizes evolving corporate governance models, their impact on financial transparency, and the role they play in mitigating risks associated with unethical accounting practices. Compliance trends, both globally and regionally, are explored to understand the ever-evolving regulatory landscape. Stringent compliance requirements act as safeguards, ensuring adherence to ethical standards. This review investigates how organizations navigate the complex web of regulatory frameworks, emphasizing the importance of proactive compliance measures in upholding ethical standards and fortifying the trust of stakeholders. Ethical considerations are not confined to regulatory frameworks; they permeate the organizational ethos, influencing decision-making at every level. The review delves into case studies and real-world examples to illustrate the tangible consequences of ethical lapses, emphasizing the need for a robust ethical foundation in accounting practices. In conclusion, the review underscores the indispensable role of ethical practices in accounting, illuminating the symbiotic relationship between corporate governance, compliance trends, and ethical conduct. As businesses navigate an era of increased accountability, understanding and embracing ethical imperatives in accounting emerge not only as legal mandates but as essential components for sustaining trust, fostering transparency, and fortifying the integrity of financial reporting practices. Keywords: Ethical Practices, Accounting, Corporate, Governance, Compliance.

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Burdon, Wendy Mason, and Jackie Harvey. "A plea for adoption of ethical compliance." Journal of Financial Crime 23, no. 1 (December 31, 2015): 187–200. http://dx.doi.org/10.1108/jfc-11-2014-0049.

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Purpose – This paper aims to discuss the evolution of regulation and compliance in the past 20 years, to the current state of affairs. Despite earlier calls for ethical compliance within financial institutions, there remains scope for improvement within practice (as evidenced by on-going regulatory issues in the banking sector). Design/methodology/approach – Pre-crisis academic models of regulation and compliance are reviewed for evidence of use in practice. Some preliminary inductive research evidence is presented, following data collection via interviews with individuals impacted by compliance in financial service organisations. The interview data, facilitated by repertory grid, provide a post-crisis assessment of the issues faced by practitioners to comply with a new regulation. Findings – An over-reliance on group think and consulting services in compliance approach is potentially holding back progress in compliance service. Due to the limited recent empirical data offered in the literature, we believe further research into this area should be undertaken. Originality/value – This piece of research will provoke reflection on current practice vs existing academic theories, and seeks to identify whether alternative models are viable for the future of compliance approaches within practice.

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Nalukenge, Irene, Stephen Korutaro Nkundabanyanga, and Joseph Mpeera Ntayi. "Corporate governance, ethics, internal controls and compliance with IFRS." Journal of Financial Reporting and Accounting 16, no. 4 (December 3, 2018): 764–86. http://dx.doi.org/10.1108/jfra-08-2017-0064.

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PurposeThe purpose of this paper is to establish the relationship between corporate governance, ethical culture, Internal Controls over Financial Reporting (ICFR) and compliance with International Financial Reporting Standards (IFRS) by microfinance institutions (MFIs).Design/methodology/approachThis is a cross-sectional survey based on a sample of 85 MFIs in Uganda. Hypotheses were tested using partial least squares (PLS) analysis technique. An unweighed IFRS compliance index to capture the level of compliance with IFRS was constructed. Yet to capture corporate governance, ethical culture and ICFR variables, the perceptions of top management of MFIs have been taken into consideration.FindingsCorporate governance, ethical culture and ICFR, each makes a significant contribution to compliance with IFRS. Also both corporate governance and ethical culture are significantly associated with ICFR. However, compliance with IFRS by MFIs is better enhanced by corporate governance and ethical culture through ICFR.Research limitations/implicationsResults support the idea that in terms of agency and virtue ethics theories, the board should support ICFR to minimize egocentric managers and other employees and also inculcate an ethical culture to achieve better compliance with IFRS because corporate governance and ethical culture are associated with sound ICFR which in turn lead to compliance with IFRS.Practical/implicationsBoards of MFIs should encourage investments that improve ICFR. At the same time, regulators should ensure that boards are composed of members with financial expertise, with no conflict of interest and introduce mechanisms that encourage boards to perform their roles.Originality/valueThe study contributes towards a methodological position by showing that the behavioural perspective of corporate governance can be an alternative to the boards’ structural variables in investigating compliance with IFRS. A direct association of ethical culture and compliance with IFRS and an indirect association through ICFR can be envisaged.

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Oluwaseun Adeola Bakare, Onoriode Reginald Aziza, Ngozi Samuel Uzougbo, and Portia Oduro. "Ethical and legal project management framework for the oil and gas industry." International Journal of Applied Research in Social Sciences 6, no. 10 (October 5, 2024): 2363–88. http://dx.doi.org/10.51594/ijarss.v6i10.1618.

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The oil and gas industry operates in a complex and highly regulated environment where ethical considerations and legal compliance are paramount. This paper proposes an Ethical and Legal Project Management Framework specifically designed for the oil and gas sector, aiming to enhance project execution while ensuring adherence to ethical standards and legal requirements. The framework integrates ethical principles with legal obligations, fostering a culture of integrity and accountability within organizations. At its core, the framework emphasizes the identification and assessment of ethical risks throughout the project lifecycle. By incorporating ethical risk management into project planning and execution, organizations can proactively address potential ethical dilemmas, thus minimizing the risk of legal issues and reputational damage. Key components include stakeholder analysis, transparency in decision-making, and mechanisms for reporting unethical behavior. Legal compliance is another critical element of the framework. The oil and gas industry is subject to a myriad of local, national, and international regulations. The framework outlines best practices for ensuring compliance with environmental laws, labor regulations, and health and safety standards. This involves regular legal audits, staff training, and the establishment of compliance protocols to keep pace with evolving legal requirements. Furthermore, the framework highlights the importance of stakeholder engagement in promoting ethical and legal practices. Engaging with local communities, regulatory bodies, and internal stakeholders ensures that diverse perspectives are considered, enhancing decision-making processes and fostering trust. In addition, the integration of technology and data analytics plays a crucial role in supporting ethical and legal project management. By utilizing advanced tools for monitoring compliance and ethical conduct, organizations can enhance transparency and accountability. In conclusion, the Ethical and Legal Project Management Framework serves as a comprehensive guide for oil and gas companies striving to balance project efficiency with ethical integrity and legal compliance. By embedding these principles into their project management practices, organizations can achieve sustainable success in a challenging industry landscape. Keywords: Ethical Framework, Legal Compliance, Project Management, Oil and Gas Industry, Stakeholder Engagement, Risk Management.

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Chauhan, Pavitra, Lars Ailo Bongo, and Edvard Pedersen. "Ethical Challenges of Using Synthetic Data." Proceedings of the AAAI Symposium Series 1, no. 1 (October 3, 2023): 133–34. http://dx.doi.org/10.1609/aaaiss.v1i1.27490.

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There is an outburst of digitized medical data with the growing adoption of Electronic Health Record (EHR) systems but have restricted access due to legal compliances. This lack of data accessibility has piqued the interest in generating and using synthetic data. Synthetic data is programmatically generated using the statistical properties of the real dataset. Although synthetic data tackles the issue of legal compliance, there are some ethical concerns associated with it. In this paper, we discuss three ethical concerns of synthetic medical data such as fairness, privacy and unwarranted use. Further, we identify a need to develop a practical framework for statistical evaluation metrics for synthetically generated data.

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Дисертації з теми "Ethical compliance"

Taheri, Sojasi Yousef. "Modeling automated legal and ethical compliance for trustworthy AI." Electronic Thesis or Diss., Sorbonne université, 2024. http://www.theses.fr/2024SORUS225.

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Les avancées en intelligence artificielle ont conduit à des enjeux juridiques et éthiques significatifs liés à la vie privée, aux biais, à la responsabilité, etc. Ces dernières années, de nombreuses réglementations ont été mises en place pour limiter ou atténuer les risques associés à l'IA. Le respect de ces réglementations est nécessaire pour la fiabilité des systèmes d'IA et pour garantir une utilisation responsable. De plus, des systèmes d'IA fiables doivent également être éthiques, en assurant une conformité avec les normes éthiques. La conformité aux lois applicables et l'adhésion aux principes éthiques sont essentielles pour la plupart des applications de l'IA. Nous étudions ce problème du point de vue des agents d'IA. En d'autres termes, comment un agent peut-il garantir que ses actions respectent les normes juridiques et éthiques. Nous nous intéressons aux approches basées sur le raisonnement logique pour intégrer la conformité juridique et éthiques dans le processus de planification de l'agent. Le domaine spécifique dans lequel nous poursuivons notre objectif est le traitement des données personnelles, c'est-à-dire, les actions de l'agent impliquent l'utilisation et le traitement des données personnelles. Une réglementation applicable dans ce domaine est le Règlement Général sur la Protection des Données (RGPD). De plus, le traitement des données personnelles peut entraîner certains risques éthiques en matière de vie privée ou de biais.Nous abordons cette question à travers une série de contributions présentées dans cette thèse. Nous commençons par la question de la conformité au RGPD. Nous adoptons le Calcul des Événements avec la Programmation par Ensembles de Réponses (ASP) pour modéliser les actions des agents et l'utiliser pour planifier et vérifier la conformité au RGPD. Un langage de policy est utilisé pour représenter les obligations et exigences du RGPD. Ensuite, nous examinons la question de la conformité éthique. Un modèle d'utilité ordinale pluraliste est proposé, permettant d'évaluer les actions en fonction des valeurs morales. Ce modèle est basé sur plusieurs critères et utilise des systèmes de vote pour agréger les évaluations sur une échelle ordinale. Nous intégrons ensuite ce modèle d'utilité et le cadre de conformité juridique dans un planificateur de Réseau de Tâches Hiérarchiques (HTN). Dans cette contribution, les normes juridiques sont considérées comme des contraintes "hard" et les normes éthiques comme des contraintes "soft". Enfin, en dernière étape, nous explorons davantage les combinaisons possibles de la conformité juridique et éthique avec l'agent de planification et proposons un cadre unifié. Ce cadre capture l'interaction et les conflits entre les normes juridiques et éthiques et est testé dans un cas d'utilisation avec des systèmes d'IA gérant la livraison d'articles médicaux
The advancements in artificial intelligence have led to significant legal and ethical issues related to privacy, bias, accountability, etc. In recent years, many regulations have been put in place to limit or mitigate the risks associated with AI. Compliance with these regulations are necessary for the reliability of AI systems and to ensure that they are being used responsibly. In addition, reliable AI systems should also be ethical, ensuring alignment with ethical norms. Compliance with applicable laws and adherence to ethical principles are essential for most AI applications. We investigate this problem from the point of view of AI agents. In other words, how an agent can ensure the compliance of its actions with legal and ethical norms. We are interested in approaches based on logical reasoning to integrate legal and ethical compliance in the agent's planning process. The specific domain in which we pursue our objective is the processing of personal data. i.e., the agent's actions involve the use and processing of personal data. A regulation that applies in such a domain is the General Data Protection Regulations (GDPR). In addition, processing of personal data may entail certain ethical risks with respect to privacy or bias.We address this issue through a series of contributions presented in this thesis. We start with the issue of GDPR compliance. We adopt Event Calculus with Answer Set Programming(ASP) to model agents' actions and use it for planning and checking the compliance with GDPR. A policy language is used to represent the GDPR obligations and requirements. Then we investigate the issue of ethical compliance. A pluralistic ordinal utility model is proposed that allows one to evaluate actions based on moral values. This model is based on multiple criteria and uses voting systems to aggregate evaluations on an ordinal scale. We then integrate this utility model and the legal compliance framework in a Hierarchical Task Network(HTN) planner. In this contribution, legal norms are considered hard constraints and ethical norm as soft constraint. Finally, as a last step, we further explore the possible combinations of legal and ethical compliance with the planning agent and propose a unified framework. This framework captures the interaction and conflicts between legal and ethical norms and is tested in a use case with AI systems managing the delivery of health care items

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Gavin, Erick. "Is a trustless system an ethical system?" Universität Leipzig, 2018. https://ul.qucosa.de/id/qucosa%3A21213.

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If you have not been hiding under a rock you have heard the whispers about Bitcoin and Blockchain, and they are going to revolutionize everything we do (or scam everyone into debt at the very least). One very interesting part of this technology is the idea of Smart Contracts – programs that automate the process of an agreement between two entities essentially to circumvent aspects traditional problems with executing and enforcing said contract. While in the legal community Smart Contracts have been talked about at length about whether they can truly succeed in replacing certain functions of the legal system, one question that has yet to be asked is if they are a viable substitute are many people immediately placed in a detrimental or even harmful situation. The pervasiveness of Blockchain and Smart Contracts will not affect everyone in our society equally and that must be taken into consideration.

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Gama, Mariana Ribas de Calheiros da. "Ética nas empresas : cultura de integridade e estratégias de compliance : o caso de estudo EDP." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19931.

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Mestrado em Gestão e Estratégia Industrial
A complexidade do tema ética empresarial, na abordagem organizacional, tem acompanhado os debates atuais. Consequentemente, é cada vez mais importante que a liderança esteja refletida na implementação de estratégias de integridade e que as mesmas conduzam a um impacto positivo na formação do clima ético de uma empresa. A presente investigação tem como objetivo compreender e analisar a cultura organizacional, por forma a entender quais as características subjacentes à estratégia empresarial adotadas que garantem a gestão ética interna e externamente, bem como a motivação estratégica que alimenta o binómio ético. Para isso, foi efetuada uma revisão de literatura referente à problemática da investigação, passando pelas definições de: ética, ética empresarial e fatores de influência como: clima, cultura e liderança ética, normativos, códigos e conduta ética e compliance. A metodologia utilizada foi de natureza qualitativa, com a realização de um estudo de caso referente a uma empresa que se apresenta como líder no tema, com a aplicação de entrevistas semiestruturadas e a respetiva análise das respostas. Os resultados apurados indicam que a gestão aufere mais valias se tiver por base fatores éticos, e é mais facilmente alcançável através de uma atuação de integridade, paralelamente à utilização de diversos mecanismos, que auxiliam à tomada das melhores práticas de gestão.
The complexity of the business ethics theme in the organizational approach has accompanied the current debates. Consequently, it is increasingly important that leadership is reflected in the implementation of integrity strategies and that they lead to a positive impact on the formation of a company's ethical climate. This research aims to understand and analyze the organizational culture in order to understand which are the characteristics underlying the adopted business strategy that guarantee the ethical management internally and externally, as well as the strategic motivation, which feeds the ethical binomial. For this, a literature review was carried out, referring to the research problem, going through the definitions of: ethics, business ethics and influencing factors such as climate, culture and ethical leadership, norms, codes and ethical conduct and compliance. The methodology used was qualitative, with a case study of a company that presents itself as leader in the theme, with the application of semi-structured interviews and the respective analysis of the answers. The results indicate that the management gains value based on ethical factors, and is more easily achieved through integrity, in parallel with the use of various mechanisms, which help to take the best management practices.
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周滿英 and Mun-ying Chow. "Compliance with ethics committee operational guidelines in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B31970473.

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Paunov, Yavor [Verfasser], and Michaela [Akademischer Betreuer] Wänke. "Transparent defaulting: an ethical way of increasing policy compliance / Yavor Paunov ; Betreuer: Michaela Wänke." Mannheim : Universitätsbibliothek Mannheim, 2020. http://d-nb.info/1220631981/34.

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Nanabhay, Yasmin. "Non-compliance with external control measures in selected case studies within the national sphere of the public sector." Thesis, Cape Peninsula University of Technology, 2014. http://hdl.handle.net/20.500.11838/2426.

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Thesis (MTech (Public Management))--Cape Peninsula University of Technology, 2014.
Ethical conduct displayed by members of the public sector is integral to creating a sustainable democratic government, which upholds the constitutional tenets of accountability, transparency and professional ethicality. Furthermore, a true constitutional democracy emphasises and advocates the notion of service leadership that nurtures public participation and engages with citizens in a positive manner. Ethical conduct in the public sector earns public trust; it is hence a key principle in good governance. Yet, in the years since the advent of democracy in South Africa, the government has been plagued by rampant corruption and maladministration by public officials and politicians in leadership positions. The external control measures passed by government in an attempt to ensure ethicality and accountability within the public sector include codes of ethics, rules of conduct and the enactment of legislation. These are intended to shape the mindset of members of the public sector, with the ultimate aim of an efficient, effective, ethical and responsive public service. The purpose of the current study is to analyse non-compliance with external control measures within the public sector by means of selected case studies and to present the reasons for this occurrence. The three cases selected are: the South African Arms Deal, the corruption trial of Jackie Selebi, and the investigation of Bheki Cele regarding irregularities in the procurement of SAPS assets, the latter two who served as National Commissioners of the South African Police Service but were each dismissed from that post. The reasons for non-compliance with external control measures in the public sector as well as recommendations based on the findings to improve compliance will be undertaken. The three case studies demonstrate the experience and impact of corruption and/or maladministration, which have contributed to the increasing loss of confidence in political leadership in the country as elsewhere in the world. A qualitative methodology of inquiry, including a review of literature covering the theories applied to the case studies will be employed. Owing to the subject nature of the current study, the findings will be validated by an independent source, which has been identified as the Office of the Public Protector.

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Segon, Michael John. "Institutionalising ethical cultures: an investigation of formal organisational approaches." Thesis, Queensland University of Technology, 2006. https://eprints.qut.edu.au/16179/1/Michael_Segon_Thesis.pdf.

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This thesis examined the institutionalisation of ethics within Australian organisations. A particular focus is the role of the strategic apex, or executive level of the organisation, in establishing the environment in which an ethical culture can develop. The literature review examined both organisational theory and existing approaches to developing organisational ethical culture using formal mechanisms such as written policies, procedures, training and development and reinforcement strategies. This revealed the polarisation of ethics literature between compliance and integrity based approaches. This is seen to be consistent with only two forms of organizations, the mechanistic and organic structures. This was identified as a major flaw in ethics literature as it does not inform organisations about appropriate ethical design for organisations that fall in between this continuum. The review of organisational theory concluded that components of organisational structure are used to discuss organisational moral responsibility and are also the components of the compliance and integrity approaches to organisational ethics. A tentative hypothesis was established that organisational ethics systems would be more effective if they are in fit with an organisation's structure. The study utilised a qualitative case based research method, argued as appropriate given the focus being strategic alignment of organisational structure and ethics frameworks. Thus was also recognised as having limitations, specifically not addressing the behavioural impact of such strategies in a significant way. The study examined the ethical frameworks of three large organisations. This included: an analysis of background to the ethics strategy, the design process, who was given responsibility for design and implementation of the framework. The major characteristics of the program was considered, how it was encultured throughout the organisation and consideration of any evaluation mechanism. This was contrasted against the organization's structural characteristics to establish whether the ethical framework was in fit with the structure of the organization. The analysis and discussion identified that senior management support was evident in all three case studies and crucial to the development of an ethical culture. Extensive written policies (codes of ethics and conduct) were identified in all three cases; however, the extent of appropriate support systems determined the degree to which these policies were effective. There was a general lack of understanding of ethical systems within the organisation with little expertise evident by those responsible for the programs in terms of appropriate strategies for enculturation. Ineffective strategies were mainly due to lack of appropriate support mechanisms (communication, training, reinforcement and reward and review) or inconsistency between support mechanisms and other organisational policies A major conclusion of the thesis is that the strategies used for enculturation of ethics, are basic organisational design variables. As such ethical frameworks need to be informed by organisational theory so as to design systems that achieve fit which leads to greater effectiveness.

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Segon, Michael John. "Institutionalising ethical cultures: an investigation of formal organisational approaches." Queensland University of Technology, 2006. http://eprints.qut.edu.au/16179/.

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Evans, Jane Tarbutton. "Signs, shocks, and effects of institutional review processes on qualitative research complexities all the way down /." Columbus, Ohio : Ohio State University, 2007. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1180486073.

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Wall, Joseph. "Disempowering the "Robin Hood" fraudster: empathetic pathways weaken regulators and enable fraudulent behavior - A framework for redesigning controls." Case Western Reserve University School of Graduate Studies / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=case1427741935.

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Книги з теми "Ethical compliance"

Iain, Hay, ed. Research ethics for social scientists: Between ethical conduct and regulatory compliance. London: Sage, 2006.

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Institute, Pennsylvania Bar. Corporate compliance and ethics. [Mechanicsburg, PA]: Pennsylvania Bar Institute, 2011.

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Institute, Pennsylvania Bar. Corporate compliance and ethics. Mechanicsburg, Pa. (5080 Ritter Rd., Mechanicsburg 17055-6903): Pennsylvania Bar Institute, 2012.

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Schneid, Thomas D. Corporate Safety Compliance. London: Taylor and Francis, 2008.

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Barsotti, Caio, João Luiz Faria Netto, and Thiago Brito. Compliance e proposições éticas na autorregulação da publicidade. São Paulo: CENP, Conselho Executivo das Normas-Padrão, 2014.

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Verschoor, Curtis C. Ethics and compliance: Challenges for internal auditing. Altamonte Springs, FL: IIA Research Foundation, 2007.

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Roth, Monika. Compliance, Integrität und Regulierung: Ein wirtschaftsethischer Ansatz in 10 Thesen. Zürich: Schulthess, 2005.

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Schneid, Thomas D. Corporate compliance: OSHA, ethics, and the law. Boca Raton: CRC Press, 2008.

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Claussen, Jens. Compliance- oder Integrity-Management: Massnahmen gegen Korruption in Unternehmen. Marburg: Metropolis, 2011.

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May, William W. Business ethics and the law: Beyond compliance. New York: P. Lang, 1991.

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Частини книг з теми "Ethical compliance"

Lager, James M. "Beyond Compliance." In Ethical Leadership, 189–99. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230299061_11.

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Atkinson, Christopher L. "Compliance Versus Ethical Capacity." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 993–99. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2251.

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Atkinson, Christopher L. "Compliance Versus Ethical Capacity." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–6. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2251-1.

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Silvers, Julia Rutherford, and William O’Toole. "Legal and ethical compliance." In Risk Management for Events, 63–89. Second edition. | Abingdon, Oxon ; New York : Routledge, 2021. | Series: Event management series | Revised edition of: Risk management for meetings and events, c2015.: Routledge, 2020. http://dx.doi.org/10.4324/9780429291296-5.

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Atkinson, Christopher L. "Compliance Versus Ethical Capacity." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 2289–94. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_2251.

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McBarnet, Doreen. "Toward Ethical Compliance: Lessons from Enron." In Global Perspectives on Ethics of Corporate Governance, 27–38. New York: Palgrave Macmillan US, 2006. http://dx.doi.org/10.1057/9780312376192_3.

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Ferrell, Linda K., Terry W. Loe, and Debbie Thorne LeClair. "Creating Ethical Compliance Systems in Marketing Organizations." In Developments in Marketing Science: Proceedings of the Academy of Marketing Science, 127. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-13141-2_51.

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Ndukwe, Chinyere, Ikechukwu Ogeze Ukeje, Johnpaul Chukwujindu Onele, Chisom Esther Ogbonnaya, Harrison Onuwa Iwuala, Clementina Kanu, Victoria Ugochi Obasi, Ernest N. Ejem, and Chijioke Jeol Nweke. "Public Sector Governance and Ethical Compliance Indices." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 10941–55. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_4346.

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Sethi, S. Prakash, and Oliver F. Williams. "Corporate Compliance with the Sullivan Principles." In Economic Imperatives and Ethical Values in Global Business, 221–44. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/978-1-4615-4491-3_10.

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de Koker, Louis. "Money Laundering Compliance—The Challenges of Technology." In Financial Crimes: Psychological, Technological, and Ethical Issues, 329–47. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-32419-7_16.

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Тези доповідей конференцій з теми "Ethical compliance"

Lu, Qingyuan, Justin Svegliato, Samer B. Nashed, Shlomo Zilberstein, and Stuart Russell. "Ethically Compliant Autonomous Systems under Partial Observability." In 2024 IEEE International Conference on Robotics and Automation (ICRA), 16229–35. IEEE, 2024. http://dx.doi.org/10.1109/icra57147.2024.10610525.

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Yasa, I. Nyoman Putra, Ni Kadek Sinarwati, and I. Putu Hendra Martadinata. "Tax Compliance: Students’ Ethical Perspectives." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.032.

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Joffe, Elya B. "Functional safety and ethical concerns." In 2011 IEEE Symposium on Product Compliance Engineering (ISPCE). IEEE, 2011. http://dx.doi.org/10.1109/pses.2011.6088247.

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Guillén, Andrea, Christopher Fischer, Emma Teodoro, and Agata Gurzawska. "ETHICAL COMPLIANCE OF AI TOOLS IN INDUSTRIAL MANUFACTURING." In 10th ECCOMAS Thematic Conference on Smart Structures and Materials. Patras: Dept. of Mechanical Engineering & Aeronautics University of Patras, 2023. http://dx.doi.org/10.7712/150123.9877.450825.

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Danilevskyi, Mykhailo, and Fernando Perez Tellez. "On the compliance with ethical principles in AI." In HCAIep '23: Human Centered AI Education and Practice Conference 2023. New York, NY, USA: ACM, 2023. http://dx.doi.org/10.1145/3633083.3633223.

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Covolan, Brunno, and James L. Bender. "Product Safety - the Importance and Impact of Ethical Compliance Practices." In 2022 IEEE International Symposium on Product Compliance Engineering (ISPCE). IEEE, 2022. http://dx.doi.org/10.1109/ispce54918.2022.10017194.

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Bender, James L. "Recognized Components and Ethical Compliance Obligations -Understanding and Fulfilling Conditions of Acceptability." In 2022 IEEE International Symposium on Product Compliance Engineering (ISPCE). IEEE, 2022. http://dx.doi.org/10.1109/ispce54918.2022.10017195.

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Al-Omari, Ahmad, Amit Deokar, Omar El-Gayar, Jack Walters, and Hasan Aleassa. "Information Security Policy Compliance: An Empirical Study of Ethical Ideology." In 2013 46th Hawaii International Conference on System Sciences (HICSS). IEEE, 2013. http://dx.doi.org/10.1109/hicss.2013.272.

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Verma, Sunny, Chen Wang, Liming Zhu, and Wei Liu. "A Compliance Checking Framework for DNN Models." In Twenty-Eighth International Joint Conference on Artificial Intelligence {IJCAI-19}. California: International Joint Conferences on Artificial Intelligence Organization, 2019. http://dx.doi.org/10.24963/ijcai.2019/924.

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Growing awareness towards ethical use of machine learning (ML) models has created a surge for the development of fair models. Existing work in this regard assumes the presence of sensitive attributes in the data and hence can build classifiers whose decisions remain agnostic to such attributes. However, in the real world settings, the end-user of the ML model is unaware of the training data; besides, building custom models is not always feasible. Moreover, utilizing a pre-trained model with high accuracy on certain dataset can not be assumed to be fair. Unknown biases in the training data are the true culprit for unfair models (i.e., disparate performance for groups in the dataset). In this preliminary research, we propose a different lens for building fair models by enabling the user with tools to discover blind spots and biases in a pre-trained model and augment them with corrective measures.

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Valčo, Michal. "ETHICAL IMPLICATIONS OF ARTIFICIAL INTELLIGENCE IN HUMAN RESOURCE MANAGEMENT FOR SUSTAINABLE DEVELOPMENT." In International Conference on Political Theory: The International Conference on Human Resources for Sustainable Development. Bach Khoa Publishing House, 2023. http://dx.doi.org/10.51316/icpt.hust.2023.34.

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"The research purpose is to explore the ethical implications of AI integration in HRM practices and its potential contribution to sustainable development. Research motivation: The rapid advancement of AI has brought forth numerous opportunities and challenges in HRM, including privacy concerns, bias, and discrimination. However, AI also has the potential to foster a culture of ethics and sustainability in organizations, and to address non-traditional security challenges and promote economic self-reliance. Research design, approach, and method: This paper will conduct a literature review of the latest research on AI in HRM and its ethical implications. The review will examine the relationship between AI and the ethical dimensions of HRM, such as privacy, surveillance, bias, and discrimination. It will also discuss the role of AI in fostering a culture of ethics and sustainability within organizations, and how it can be utilized to address non-traditional security challenges and promote an independent and self-reliant economy. Main findings: AI in HRM raises significant ethical concerns, including privacy and surveillance concerns, the potential for bias and discrimination, and the risk of over-reliance on AI at the expense of human judgment. AI has the potential to contribute significantly to sustainable development by optimizing resource allocation, improving efficiency, and facilitating decision-making processes. It can also foster a culture of ethics and sustainability within organizations and address non-traditional security challenges. However, the potential negative impacts of AI on sustainable development, such as its significant energy consumption and the risk of job displacement, should not be overlookedPractical/managerial implications: To harness the potential of AI in HRM while mitigating its risks, it is crucial to establish best practices and guidelines for its ethical use. These should include defining clear goals and objectives for AI implementation, involving stakeholders in the process, ensuring data quality, continuously monitoring and evaluating AIdriven processes, and addressing ethical considerations. Organizations must also carefully consider and address the challenges of implementing AI in HRM, such as data privacy concerns, algorithmic bias, ethical considerations, resistance to change, integration with existing systems, ensuring AI complements human decision-making, legal and regulatory compliance, and skills gap."

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Звіти організацій з теми "Ethical compliance"

Lyons, Nancy, and Nathan Wienhoff. An Analysis of Ethics Laws, Compliance with Ethical Standards, and Ethical Core Competency within the Department of the Army. Fort Belvoir, VA: Defense Technical Information Center, June 2016. http://dx.doi.org/10.21236/ad1016668.

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Ryan, Matthew, Neerupma Bhardwaj, Miguel Camara, John Dickie, Anthony Finbow, David Green, Nicola Holden, et al. Securing the future of microbiome research and innovation: the need for biobanking infrastructure in the UK. CABI, September 2024. http://dx.doi.org/10.1079/20240382445.

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This report provides an in-depth review of the science and opportunities in microbiome biobanking, inspired by the success of the UK Biobank. It delivers actionable recommendations to establish a world-leading "UK Microbiome Biobank" (UKMB) to support academic and industrial research. The report highlights the importance of microbes in health, agriculture, and the environment, and the need to conserve microbial resources for research and innovation. Key recommendations include establishing the UKMB as a hub-and-spoke model with thematic areas, incorporating existing infrastructure, promoting data and technology exchange, developing standards, and ensuring ethical and regulatory compliance. The UKMB aims to enhance economic competitiveness, support the bioeconomy, and address global challenges.

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Willox, Dino. Rehumanising international education. Journal of the Australian and New Zealand Student Services Association, October 2024. http://dx.doi.org/10.30688/janzssa.2024-2-05.

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Recent legislative changes are impacting the educational landscape in Australia. These changes are intended to positively influence the educational pathways available to students across Australia, imagining new futures in which academic potential is not restricted by birth, geography, parentage, Indigeneity, cultural or racial heritage, or financial capacity. These are laudable and ethical aims—education, after all, is a human right (United Nations, 1948). The policy enactment of these legislative changes, however, seems not only to run anathema to this intent but also to have significant consequences for our students—both directly and indirectly. As educational institutions, we have an obligation to ensure that we support our students to participate fully in their learning journey and graduate successfully. The current policy landscape is making this task concurrently both more important and more difficult; the locus of much of this tension is on and around our international students. The question for universities and other educational institutions is what should we, and can we, do within this context to support our international students to succeed in their studies? How do we maintain and improve the student experience within constraining fiscal and political environments with increasing compliance, regulation, and expectation and ever decreasing resources—human, financial, and emotional? Beyond this, we also need to consider how we, as a sector, respond to the situation such that we change the narrative and challenge the political and economic landscape in which we find ourselves. Firstly, we need to understand how we got into this situation to be able to navigate a way forwards.

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Mittelsteadt, Matthew. AI Verification: Mechanisms to Ensure AI Arms Control Compliance. Center for Security and Emerging Technology, February 2021. http://dx.doi.org/10.51593/20190020.

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The rapid integration of artificial intelligence into military systems raises critical questions of ethics, design and safety. While many states and organizations have called for some form of “AI arms control,” few have discussed the technical details of verifying countries’ compliance with these regulations. This brief offers a starting point, defining the goals of “AI verification” and proposing several mechanisms to support arms inspections and continuous verification.

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De Michele, Roberto, and Paul Constance. Trust Is our Most Important Asset: How the Private Sector in Latin America and the Caribbean Is Advancing the Anti-Corruption and Integrity Agendas. Edited by María Cecilia Alvarez Bollea and Marta Viegas. Inter American Development Bank, February 2024. http://dx.doi.org/10.18235/0005547.

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Although governments, civil society organizations, and academia are crucial actors in the effort to fight corruption and promote integrity, private firms and industry organizations also play critical roles. This publication features seven case studies that highlight results and lessons learned in private sector integrity projects, all but one of which were supported by the Inter-American Development Bank and IDB Invest. These studies include initiatives by Peru's largest industry confederation and Panama's banking association to encourage member companies to upgrade their internal ethics and compliance practices. Also, the adoption of new regulations requiring the disclosure of ultimate beneficial owners of financial assets is shown to discourage tax fraud and money laundering in Ecuador, Uruguay, and other countries. An annual index issued by the Jamaican Stock Exchange evaluates and scores the quality of governance in listed companies, thereby enabling investors to identify firms with superior integrity safeguards. A coalition of private and public shipping entities joins forces to dismantle an extortion scheme in Argentinas ports. A private bank in Suriname uses strict integrity standards as an effective client acquisition tool, and a global summary of best practices in procurement and contracting offers guidance for preventing corruption in infrastructure projects.

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Synchak, Bohdan. Freedom of choice and freedom of action in the Ukrainian media. Ivan Franko National University of Lviv, February 2022. http://dx.doi.org/10.30970/vjo.2022.51.11400.

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The article talks about the philosophical foundations that characterize the mechanism of internal inducement to action. As an academic, constitutional, and socio-ideological concept, the boundaries of freedom are outlined, which are displayed in the field of modern media space. The term «freedom» is considered as several philosophical concepts that formed the basis of the modern interpretation of this concept. The totality of its meanings is generalized into one that is adapted for the modern system. Parallels are drawn between the interaction of the concept of user freedom with the plane of domestic mass media because despite, the fact that consciousness is knowledge, the incoming information directly affects the individual and collective consciousness. Using the example of the most popular digital platforms, the components of the impact on users and the legal aspect of their implementation are analyzed. When considering the issues of freedom of choice and freedom of action on the Internet, special attention is paid to methods of collecting and processing information, in particular, the limitations and possibilities of digital programs-algorithms of the popular search engine Google. The types of personal information collected by Google about the user are classified and the possible mechanisms of influence on personal choice and access to information on the Internet are characterized. The article analyzes the constitutional guarantees of freedom and the impact of digital technologies on them. Particular attention is paid to ethics, in particular journalistic, which nominally regulates the limits of the humane, permissible, a / moral (unacceptable/acceptable) in the implementation of professional information activities in the media. Thus, the issue of freedom of choice and freedom of action in the plane of domestic mass media is subject to an objective examination of its components, they are analyzed for a proper constitutionally suitable phenomenon, which must be investigated from the point of view of compliance with human rights and freedoms and professional standards within the media.

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