检索结果 - history of ethics

Classic cases in medical ethics : accounts of the cases and issues that define medical ethics / 由 Pence, Gregory E.

主题: “...Medical ethics Case studies....”
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Engaging with Records and Archives : Histories and Theories 由 Crockett, M.

书本目录: “...; Questionable regulation; The unexpected implications of the royal decree; Conclusion; Notes; References; CHAPTER 8 Archival ethics and indigenous justice: conflict or coexistence?...”

Audit assurance and related services / 由 National Board of Accountants and Auditors (NBAA)

书本目录: “...Table of Contents Section Title Page Foreword v Preface xiv Acknowledgement xviii Chapter 1 The Auditing Profession 1 1.1 Introduction 2 1.2 Classification of audits 3 1.3 The auditing profession 4 1.4 Assurance services 4 1.5 Related services 6 1.6 Change of engagement from assurance to related service 7 1.7 Other Professional services provided by audit firms 8 1.8 Summary of services 11 1.9 Legislations regulating the conduct of auditing in Tanzania 12 1.10 Professional qualifications and ethical standards 19 1.11 Professional Ethics 22 1.12 Code of Professional Ethics for Professional accountants 24 1.13 Ethical standards when providing Tax Practice 27 1.14 Chapter summary 29 1.15 Exercises and problems 29 Chapter 2 International Developments in Auditing 31 2.1 Brief history of auditing profession in Tanzania 32 2.2 Role of NBAA in the development of the profession 33 2.3 International developments in Auditing 33 2.4 IAASB Standards and their areas of application 34 2.5 Overview of the International Standards on Auditing 34 2.6 Auditors' duty of care and professional liability 44 2.7 Case studies to illustrate third party liability 47 2.8 Auditors Liability under the Acts 51 2.9 Avoiding or minimizing potential claim/litigation against an auditor 55 2.10 Audit practices in selected countries 57 2.11 Recent developments in auditing 57 2.12 Chapter summary 60 2.13 Exercises and problems 61 Chapter 3 Auditing in ICT Environment 64 3.1 Introduction 65 3.2 Nature and types of computerized accounting systems 65 3.3 Internal controls in ICT environments 65 3.4 Information technology and the audit challenges 67 3.5 Use of ICT in auditing 67 3.6 Computer Assisted Audit Techniques (CAATs) - IAPS 1009 70 3.7 Special features of a small computer system 71 3.8 Software Bureaus houses 72 3.9 Example: CAAP for Tax assessment 73 3.10 Audit evidence in a computerized system 74 3.11 E-commerce, e-procurement, e-tax 76 3.12 Auditing E-commerce activities 79 3.13 Chapter summary 81 3.14 Exercises, problems, and case studies 82 Chapter 4 Audit of Specialized Entities 87 4.1 Introduction 88 4.2 Audit of Group and Joint venture accounts 88 4.3 Audit of banks, insurance companies, and Social Security Funds 91 4.4 Audit of Stock Markets 94 4.5 Corporate Governance Rules and Regulations at DSE 101 4.6 Audit of Hotels and Tourist organizations 104 4.7 Audit of mining companies 104 4.8 Audit of Publishing Houses 106 4.9 Audit of Shipping companies 107 4.10 Audit of Small businesses 108 4.11 Chapter summary 109 4.12 Exercises, problems, and case study 110 Chapter 5 Audit of Not-for-Profit Organizations 116 5.1 Introduction 117 5.2 Audit of Charities 117 5.3 Audit of Civil Society Organizations 128 5.4 Audit of Clubs and Associations 128 5.5 Audit of NGOs (e.g., REPOA, Haki-Elimu) 129 5.6 Audit of Academic and Research organizations 131 5.7 Chapter summary 132 5.8 Exercises and problems 133 Chapter 6 Management Audit 135 6.1 Introduction 136 6.2 Comparison with other (compliance or statutory) audits 136 6.3 Management audit as a consultancy 138 6.4 Objectives and scope of management auditing 139 6.5 Audit and advisory services 140 6.6 Appraisal of Client's Operational Plans and Objectives 141 6.7 Appraisal of Client's Organizational Structure and skills 141 6.8 Evaluation and Assessment of Client's Performance 143 6.9 Appraisal of Client's Control of Operations 146 6.10 Operational Audit 146 6.11 Steps in Operational auditing 147 6.12 Corporate Management Audit 149 6.13 Steps in a Corporate Management Audit assignment 156 6.14 Client Service Reports 158 6.15 Qualities of management auditors 160 6.16 Limitations of management audits 162 6.17 Chapter summary 162 6.18 Exercises and problems 163 Chapter 7 Business Investigations 166 7.1 Meaning of the term "Investigation" 167 7.2 Audit as compared to Investigation 167 7.3 Classes of Investigation 169 7.4 Investigation for Proposed Purchaser, Partner or Promoter 170 7.5 Investigation for Company Reports in a Prospectus 176 7.6 Investigation for Take-over or Merger 178 7.7 Investigation on behalf of a Creditor or bank credit 179 7.8 Investigation for valuation of Shares in a Company 180 7.9 The Corporate Business Plan 181 7.10 Exercises and Questions 184 Chapter 8 Public Sector Audits 186 8.1 Introduction 187 8.2 The ISSAI Framework 187 8.3 The Fundamental auditing principles 188 8.4 Basic Postulates (principles) 189 8.5 The General Standards 191 8.6 Field Standards 195 8.7 Reporting Standards 198 8.8 Financial or regularity audits 199 8.9 Financial audit reports 199 8.10 Procurement audit 202 8.11 Performance audit 206 8.12 Comparison: Management audit vs Performance audit 206 8.13 Examination of Clients' Performance 207 8.14 Performance budgeting and measurement 210 8.15 Performance audit reports 213 8.16 Comparison: Public vs Commercial sector audits 213 8.17 Objectives of government auditing 214 8.18 Tanzania public sector entities and legislations 215 8.19 The Public Audit Act 2008 215 8.20 The Controller function 215 8.21 The audit function 216 8.22 Reporting obligations in Public sector audits 217 8.23 Dissemination of public audit reports 223 8.24 Chapter summary 224 8.25 Exercises and problems 225 Chapter 9 Corporate Governance Audits 226 9.1 Introduction 227 9.2 Audit regulation 227 9.3 Corporate governance 228 9.4 Good corporate governance 229 9.5 Corporate governance framework 230 9.6 Audits and the role of the governance auditor 233 9.7 The need for a corporate governance auditor 234 9.8 Role of stakeholders in corporate governance 236 9.9 Role of Board of Directors, MAB, and LGA Council 237 9.10 Communicating with those charged with governance 238 9.11 Role of External Auditor (CPA-PP) in governance audit 239 9.11.1 Relationships with accounting officer, MAB, Council, Board 240 9.11.2 Relationships of CPA-PP with the Audit Committee 241 9.11.3 Relationships between Regulators and the CPA-PP 241 9.12 Laws, codes, and statues relevant to corporate governance 242 9.13 Effect of laws and codes to governance audits 248 9.14 Actions to be taken by (private) companies 250 9.15 Audit matters of governance interest 251 9.16 Transparency, Integrity and Accountability examinations 252 9.17 Corporate Social Responsibility and Rating System 257 9.18 International aspects of governance audits 257 9.19 Rotation of Governance auditors 260 9.20 Chapter summary 261 9.21 Exercises, problems and cases 262 Chapter 10 Environmental Audits 267 10.1 Meaning of Environmental Audits 268 10.2 Scope of Environmental audit 268 10.3 Benefits of environmental audit 269 10.4 Relevance to Financial audit 270 10.5 Components/Projects of an Environmental audit Program 272 10.6 Environmental auditors and the use of experts 272 10.7 Professional standards in Environmental audits 274 10.8 Substantive procedures in Environmental auditing 277 10.9 Environmental Audit Report 278 10.10 Management representations on Environmental audits 279 10.11 Long-term Projects of Environmental audit 279 10.12 Relations between Performance and Environmental audits 280 10.13 Limitations of Environmental audit 281 10.14 Social Auditing 281 10.15 Components of Social audit process 282 10.16 Usefulness of Social audits 282 10.17 Purpose of Social audit in a public entity 283 10.18 Operational audits 286 10.19 Operational audit in the public sector 287 10.20 Steps in Operational auditing 288 10.21 Limitations of Operational audits 290 10.22 Environmental (Internal and External) Risk Audit 290 10.23 Chapter summary 293 10.24 Exercises and problems 294 Chapter 11 Assurance Engagements & Prospective Information 297 11.1 Introduction 298 11.2 Assurance engagements 298 11.3 International Framework for assurance engagements 299 11.4 ISA 120: Framework of International Standards on Auditing 301 11.5 Auditing and Assurance services 302 11.6 Management assertions and levels of assurance 303 11.7 Related services and Limited (Moderate) assurances 305 11.8 Planning an assurance engagement 306 11.9 Risk assessments and internal controls 307 11.10 Execution of assurance engagement 309 11.11 Audit documentation 311 11.12 Form and content of assurance reports 312 11.13 Quality control and Quality Review 312 11.14 Procedures for a review engagement 313 11.15 Final Review of Financial Statements 315 11.16 Structure and components of Independent Audit Reports 317 11.17 Accountability and Transparency: Client Service Reports 320 11.18 Modifications in Audit Reports 321 11.19 Small entities 323 11.20 Client Service Reports 324 11.21 Relations: Audit Reports and Client Service Reports 325 11.22 Tanzania public sector perspective 326 11.23 Reporting obligations by the auditor 331 11.24 Chapter summary 332 11.25 Exercises, problems, and case studies 333 Chapter 12 Follow-up and Oversight on Audit Reports 336 12.1 Discharge of the audit 337 12.2 Disposal of audit reports in private sector audits 339 12.3 Disposal of audit reports in public sector audits 339 12.4 Role of the Auditor General 340 12.5 Reporting obligations by the Auditor General 341 12.6 Role of Parliamentary Committees on Public accounts 342 12.7 Scope of Parliamentary Committees' examination 343 12.8 Independent report of the Committee to Parliament 346 12.9 Follow-up of Committee's recommendations 350 12.10 Supremacy of the Parliament 350 12.11 Supremacy over public finances and stewardship 352 12.12 Chapter summary 354 12.13 Exercises, problems, and case study 354 Chapter 13 Fraud and Corruption Audits 356 13.1 Introduction 357 13.2 Fraud and its ramifications 357 13.3 Types of fraud 358 13.4 Some reasons for the growth of fraud 361 13.5 Common theft scams 361 13.6 Management (or Corporate) Fraud 362 13.7 Symptoms (indicators) of management fraud 365 13.8 Controlling management frauds 366 13.9 Employee (or Transaction) Fraud 367 13.10 Accounting fraud 367 13.11 Procurement fraud 370 13.12 Actions to prevent procurement fraud 372 13.13 Corporate crimes 373 13.14 Crimes for and against the entity 374 13.15 Duty to detect Fraud, Theft and Embezzlement 375 13.16 Techniques of detection 378 13.17 Understanding the symptoms of fraud 378 13.18 Being alert to symptoms of fraud 379 13.19 Investigating and Reporting on Fraud 380 13.20 Internal Control for Fraud Detection 380 13.21 Fraud mitigation 381 13.22 Fraud deterrence 381 13.23 Prevention of fraud 385 13.24 Computerized fraud 387 13.25 Fraud 387 13.26 E-fraud and E-corruption 387 13.27 Corruption 392 13.28 Dealing with Corruption 393 13.29 Forensic Auditing by a CPA-PP 395 13.30 Types of Fraud investigation assignments 396 13.31 Application of Forensic auditing 397 13.32 Execution of an Investigation 399 13.33 Reporting on Forensic investigations 402 13.34 Technical recommendations on controlling fraud 404 13.35 Challenges and issues for consideration 409 13.36 Public interest and/or Conflict of interest 411 13.37 Corporate integrity 412 13.38 Promoting public and personal integrity 413 13.39 Auditor's relationships with watchdog institutions 414 13.40 Chapter summary 414 13.41 Exercises, problems and case studies 415 Chapter 14 Money Laundering Audit 419 14.1 Meaning of Money Laundering 420 14.2 Developments on Money Laundering 420 14.3 The process of Money Laundering 421 14.4 Fighting Money Laundering 423 14.5 The Anti-Money Laundering Act No. 12 of 2006 423 14.6 Asset theft, Money Laundering, and audit process 424 14.7 Money Laundering audit 424 14.8 Chapter summary 434 14.9 Exercises and case studies 434 Chapter 15 Contemporary Issues and the Future 438 15.1 Introduction 439 15.2 The IAASB 439 15.3 Professional pronouncements and exposure drafts 439 15.4 Current issues and pronouncements in auditing 441 15.5 The future of the Audit Profession 441 15.6 Auditing technology 442 15.7 Implications of Electronic Evidence 442 15.8 Standards for Interactions with Technology 443 15.9 Information Credibility (Assurance) Services 443 15.10 The Expectations Gap 444 15.11 Chapter summary 449 15.12 Problems 449 List of Abbreviations and audit terms used 452 Bibliography 457...”

Foundations of library and information science / 由 Rubin, Richard

书本目录: “...The educational, recreational, and informational infrastructure -- From past to present : the history and mission of libraries -- Library and information science : an evolving profession -- The organization of information : techniques and issues -- The library as an institution : an organizational perspective -- Redefining the library : the impact and implications of technological change -- Information science : a service perspective -- Information policy : stakeholders and agendas -- Information policy as library policy : intellectual freedom -- The values and ethics of library and information science....”

Public administration in theory and practice / 由 Cox, Raymond W.

书本目录: “...Preface vii Acknowledgments ix PART I Normative Foundations 1 (62) Introduction 1 (4) Chapter 1 History of Public Administration as an Academic Discipline 5 (16) The Early Years 6 (1) Administration as Science 7 (2) The First New Public Administration 9 (3) Generic Management 12 (1) The Second New Public Administration 12 (1) Retrenchment and Critique 13 (4) The State of the Discipline 17 (2) Conclusion 19 (1) References 20 (1) Chapter 2 Ethics in Public Administration 21 (23) Administrative Theory and Ethics 21 (3) Types of Public Morality 24 (3) Constitutional Values 27 (4) Discretionary Judgment 31 (3) On a Practical Note: Enforcement . of Ethics Rules 34 (5) Ethics and Public Policy 39 (2) Conclusion 41 (1) References 41 (3) Chapter 3 Normative Foundations of Public Administration 44 (19) Normative Foundations of Public Administration 44 (1) Ancient History 45 (1) Bureaucracy in the Founding Period 46 (1) Informal Constitutional Amendment 47 (2) Legitimating Administration 49 (2) Administrative Responsibility 51 (5) On a Practical Note: The Profession of Public Management 56 (5) Conclusion 61 (1) References 61 (2) PART II The Management Subprocesses of Public Administration 63 (79) Chapter 4 A Conceptual History of the Budget Process 65 (24) Budgeting as a Management Subprocess 65 (1) Budgeting in Historic Perspective 66 (2) Macro-Budget: Perspectives 68 (6) Micro-Budget Perspectives 74 (4) The Fiscal Crisis of 2009-2010 78 (9) Conclusion 87 (1) References 87 (2) Chapter 5 A Conceptual. ...”

Foundations of library and information science / 由 Rubin, Richard E.

书本目录: “...The knowledge infrastructure -- From past to present : the history and mission of libraries -- The library as an institution : an organizational perspective -- Transforming the library : the impact and implications of technology -- Library and information science : an evolving profession -- The organization of knowledge : techniques and issues -- Information science : a service perspective -- Information policy : stakeholders and agendas -- Intellectual freedom -- The values and ethics of library and information science -- Appendix A. ...”

Taking sides : clashing views on controversial issues in teaching and educational practice

书本目录: “...Do classroom "discipline programs" contribute to ethical behavior? Are "abstinence only" programs the best approach to sex education instruction? ...”

Postmodern literary theory : an introduction / 由 Lucy, Niall

书本目录: “...Preface vi 1 Mind and Myth 1 (21) 2 Simulation and the Sublime 22 (20) 3 The Death of History 42 (21) 4 Literature and the Liminal 63 (19) 5 Interpretation as Invention 82 (22) 6 The Death of Criticism 104 (18) 7 Rhetorical Reading 122 (19) 8 Performing Politics 141 (22) 9 The Death of Theory 163 (21) 10 Concept Creation 184 (20) 11 Ethical Evaluations 204 (23) 12 The Return of Reason 227 (23) Notes 250 (16) Bibliography 266 (9) Index...”

Public relations : the profession and the practice / 由 Dan, Lattimore

书本目录: “...Law and Ethics Part II: THE PROCESS Chapter 5. Research: Understanding Public Opinion Chapter 6. ...”

Designing qualitative research 由 FLICK,Uwe

Integrated advertising, promotion, and marketing : communicating in a digital world / 由 Mishra, Anubhav

Designing qualitative research 由 MARSHALL, C. (Author)

Gordis epidemiology / 由 Celentano, David D.

书本目录: “...Morality and other measures of disease impact -- Assessing the validity and reliability of diagnostic and screening tests -- The natural history of disease: ways of expressing prognosis -- Observational studies -- Cohort studies -- Comparing cohort and case-control studies -- Assessing preventive and therapeutic measures: randomized trials -- Randomized trials: some further issues -- Estimating risk: is there an association? ...”

Fundamentals of corporate finance /

Global public health : a new era /

书本目录: “...1: Global context for public health / Anthony McMichael and Robert Beaglehole -- 2: Current global health status / Colin Mathers and Ruth Bonita -- 3: Public health in the United Kingdom / Karen Lock and Fiona Sim -- 4: Public health in Sweden: facts, visions, and lessons / Stig wall, Gudrun Persson, and Lars Weinehall -- 5: Public health in Central and Eastern Europe and the former Soviet Union / Martin McKee -- 6: Improving Canada's response to public health challenges: the creation of a new public health agency / Sylvie Stachenko, Barbara Legowski, and Robert Geneau -- 7: Public health in Latin America and the Caribbean / Cristiani Vieira Machado, Henri Jouval Jr, Jose Carvalho de Noronha, and Mario Roberto Dal Poz -- 8: Public health in Africa / David Sanders, Ehi Igumbor, Uta Lehmann, Wilma Meeus, and Delanyo Dovlo -- 9: Public health in China: history and contemporary challenges / Liming Lee and Jun Lv -- 10: Public health in India / Puja Thakker and K Srinath Reddy -- 11: Public health in Australia and New Zealand / Peter Davis, Vivian Lin, and Robin Gauld -- 12: Ethical issues / Daniel Wikler and Richard Cash -- 13: Putting the public into health: towards a more people-centered approach / Sarah Macfarlane and Alec Irwin -- 14: Strengthening public health for the new era / Robert Beaglehole and Ruth Bonita -- Index...”

The practical skeptic : readings in sociology /

书本目录: “...The promise / C. Wright Mills 2. How history and sociology can help today's families / Stephanie Coontz 3. ...”
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African religions & philosophy / 由 Mbiti, John S.

书本目录: “...THE CONCEPT OF TIME AS A KEY TO THE UNDERSTANDING AND INTERPRETATION OF AFRICAN RELIGIONS AND PHILOSOPHY 15 (14) [a] Potential time and actual time 16 (1) [b] Time reckoning and chronology 17 (4) [c] The concept of past, present and future 21 (1) [d] The concept of history and pre-history 22 (2) [e] The concept of human life in relation to time 24 (1) [f] Death and immortality 24 (2) [g] Space and time 26 (1) [h] Discovering or extending the future dimension of time 27 (2) 4. ...”

Archives and recordkeeping : theory into practice.

International marketing /

书本目录: “...4-5 AIDS, Condoms, and Carnival 4-6 Making Socially Responsible and Ethical Marketing Decisions: Selling Tobacco to Third World Countries 4-7 The Obstacles to Introducing a New Product into a New Market 4-8 Mary Kay in India 4-9 Noland Stores Cleans Up Its Act...”

Exploring public relations 由 Tench, Ralph

书本目录: “...270 (1) Summary 270 (1) Bibliography 270 (2) Websites 272 (1) Ethics and professionalism in public relations 273 (20) Anne Gregory Introduction 274 (1) Improtance of ethics andprofessionalsimin public relations 274 (2) Definitions of ethics and morality 276 (1) Ethical theories (traditions) 276 (4) Duty to whom? ...”