Judith Brown Kamm – författare
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Hoffman explores worldwide developments in the field of business ethics. The book is unique in that it not only discusses ethical issues faced by transnational corporations, but it also addresses the possibilities for international cooperation after the cold war, as well as regional business ethics issues from around the world. Included in the volume are discussions of business ethics in Africa, Eastern Europe, the Pacific Rim, and North and South America. A variety of issues and cases are contained in the volume including: the BCCI scandal, the IBM-Fujitsu case, intellectual property rights, transnational codes of ethics and theoretical and empirical studies about the moral responsibilities of transnationals, ethics and international law, ethics and development, and business ethics and cultural differences.The work begins with a brief introduction that summarizes major themes contained in the book. The essays are collected in five sections. Section one contains cases and issues that are unique to regions and nations worldwide. Section two focuses on cases involving ethics and international law. These first two sections include a number of regional studies including ones from Brazil, Chile, Czechoslovakia, Hong Kong, and case studies including the BCCI scandal and the IBM-Fujitsu case. Section three features analyses of ethical issues faced by transnational corporations, for example, their relationship to host nations, their social responsibilities, and ethics programs within transnationals. Section four contains a summary and a debate about the development of transnational codes of business conduct including a discussion of efforts being sponsored by the United Nations. Finally, section five looks into the ethical problems that arise during economic development. Included here are contributions that raise questions about ethics and emerging financial markets, land-use, and the role of multinational corporations. This volume of essays will be an important resource for courses in business ethics, and international law, as well as a useful addition to business, academic, and public libraries.
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Edited and revised specifically for this volume, here are the best papers from the Tenth National Conference on Business Ethics, sponsored by Bentley College's Center for Business Ethics. Throughout, the contributors emphasize the ethical dimensions of problems and issues that confront the financial services and accounting industries, issues that are also of critical importance to business generally. Included among the contributors are members of the academic community, lawyers, government officials, and financial services and accounting professionals, each with his or her own special perspective, but all focused on the central theme: the importance of ethics and its proper role in the way financial services and accounting are done. Throughtful, challenging reading, not only for academics but for finance and accounting professionals as well.Part I examines the ethics of the fiduciary relationship between principals and agents, defining the nature of trust and helping readers understand the fiduciary responsibility and conflicts of interest characteristic to the industry. In Part II, the contributors look at specific issues in ethics and financial disclosure, with particular focus on nonprofit healthcare organizations, financial derivatives, and confidentiality in a professional context as representative cases. More cases are presented in Part III, examining a variety of situations and events, such as the BCCI affair and the failure of banks. Part IV offers lessons from the past and a look toward the future, with such topics as the ethics of financial derivatives in the history of economic thought and the development of moral reasoning and professional judgment of auditors in public practice.