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The purpose of paper is to supply a code of ethics that can be easily utilized by working professional in their day to day decision making. The accounting profession plays a vital role in the functioning of modern society. It is essential that members of this profession be ethical and stand fast against the internal and external pressures that might encourage these professionals to engage in fraudulent activities. Codes of ethics provide a coherent articulation of the ideals, responsibilities and limitations of the collective ethic of a profession’s members and can assist in guiding ethical behavior.

Our model is based on the professional values of justice, utility, competence and utility, i.e. JUCI model, which is a straightforward and easily understandable ethical decision-making model that the average accounting professional, as well as finance professionals in general, may reference when challenged with difficult ethical quandaries.

This code, the JUCI Code, represents a contribution to the literature in that its simple, but not simplistic, approach could be of enormous benefit to busy and pressured accountants who need help in constructing independently achieved and defensible rational ethical decisions in the practice of accounting.

In this paper, the authors build upon a review of ethical foundations and codes of conduct in other professions to construct our code of ethics for accounting professionals.

The purpose of this paper is to review current practice in sharing and mining medical data revealing benefits, costs and ethical issues. Based on stakeholder perspectives and values, the authors create an ethical code to regulate the sharing and mining of medical information.

The framework is based on a review of academic, practitioner and legal research.

Owing to the inability of current safeguards to protect consumers from risks related to the disclosure of medical information, the authors develop a framework for ethical sharing and mining of medical data, security, transparency, respect, accountability, community and quality (STRACQ), which espouses security, transparency, respect, accountability, community and quality as the basic tenets of ethical data sharing and mining practice.

The STRACQ framework is an original, previously unpublished contribution that will require modification over time based on discussion and debate within and among the academy, medical community and public policymakers.

The framework for sharing borrows from the Fair Credit Reporting Act, allowing the collection and dissemination of identified medical data but placing strict limitations on use. Following this framework, benefits of shared and mined medical data are freely available with appropriate safeguards for consumer privacy.

Mandates for adoption of electronic health-care records require an understanding of medical data mining. This paper presents a review of data mining techniques and reasons for engaging in the practice of identifying benefits, costs and ethical issues. The authors create an original framework, STRACQ, for ethical sharing and mining of medical information, allowing knowledge exploration while protecting consumer privacy.

The purpose of this paper is to advocate for and provide guidance for the development of a code of ethical conduct surrounding online privacy policies, including those concerning data mining. The hope is that this research generates thoughtful discussion on the issue of how to make data mining more effective for the business stakeholder while at the same time making it a process done in an ethical way that remains effective for the consumer. The recognition of the privacy rights of data mining subjects is paramount within this discussion.

The authors derive foundational principles for ethical data mining. First, philosophical literature on moral principles is used as the theoretical foundation. Then, using existing frameworks, including legislation and regulations from a range of jurisdictions, a compilation of foundational principles was derived. This compilation was then evaluated and honed through the integration of stakeholder perspective and the assimilation of moral and philosophical precepts. Evaluating a sample of privacy policies hints that current practice does not meet the proposed principles, indicating a need for changes in the way data mining is performed.

A comprehensive framework for the development a contemporary code of conduct and proposed ethical practices for online data mining was constructed.

This paper provides a configuration upon which a code of ethical conduct for performing data mining, tailored to meet the particular needs of any organization, can be designed.

The implications of data mining, and a code of ethical conduct regulating it, are far-reaching. Implementation of such principles serve to improve consumer and stakeholder confidence, ensure the enduring compliance of data providers and the integrity of its collectors, and foster confidence in the security of data mining.

Existing legal mandates alone are insufficient to properly regulate data mining, therefore supplemental reference to ethical considerations and stakeholder interest is required. The adoption of a functional code of general application is essential to address the increasing proliferation of apprehension regarding online privacy.

Seeks to conduct serious academic study of the Generation X phenomenon.

Considers how the literature (primarily the popular press) has viewed the contrast between Generation X and its predecessor, the Baby Boomer generation. Uses Fey's acceptance of others scale to consider what differences may exist between these individuals and those who preceded them.

The popular literature and anecdotal evidence from practicing managers hold that the impact of a new, radically different generation, often referred to as Generation X, is just now beginning to be felt in US organizations as well as in society as a whole. Many observations and informal reports from practicing managers describe how different the “new breed” of employees is and how difficult they are to manage. Finds that issues of trust and independence surface repeatedly. Interprets the results as providing some evidence that generational differences may exist.

Considerable future research will be required to clarify the extensiveness of the differences and their significance.

Considers the impact of a radically different generation on US organizations and on society as a whole.

The purpose of this paper is to develop a single code of ethics that could be used regardless of the venue or specialty of the marketing professional. The paper first provides a literature review of research in the areas of ethics pertaining to marketing professionals. Then a review of a wide variety of codes of business ethics, marketing ethics, model codes, and professional ethics produces the idea that, while there are some differences in how the codal principles are presented, there are sufficient similarities in the codes' principles of professional conduct to merit the consideration of a single code of marketing ethics – one that can be used regardless of the venue or specialty of the marketing professional.

The paper introduces a broad literature review followed by the development of a transcendent code of ethics for all marketers.

Using the above as well as: historically and more broadly known theories of ethics, and currently‐used codes of professional marketing ethics, including those from the American Marketing Association (AMA), the American Association of Advertising Agencies (AAAA), and the Sales and Marketing Executives International (SMEI), the authors make an attempt to determine the most prominent, efficacious principles of ethics and to shape a single code of professional conduct for marketing students, educators and practitioners – regardless of their area of specialty.

The proposed code is subject to debate and will likely not be the model eventually used. The authors hope that the code proposed will stimulate further research, discussion and formulation.

A single code of ethics that could be utilized by anyone confronted with an ethical marketing issue would be useful in easing the difficulties associated with challenging ethical dilemmas in marketing.

Drawing on traditional frames of ethics and combining those principles with principles found in the marketing ethics literature, the authors generate a single code of ethics that not only marketers can use, but that others in society can also identify with and feel confidence in – thus alleviating concerns of mistrust or misunderstanding between those marketing products and services and the stakeholders in the society in which those products and services are being marketed.

No transcendent code of marketing ethics currently exists. The three most prominent are unique to their fields – each leaving out portions necessary to be transcendent. Thus, the proposed code is original and has the practical social implication values noted above.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.