Online Custom «Accounting» Essay Sample


Question 1

Federal Trade Commission (FTC)

This agency deals with the protection of consumers as well as the elimination and prevention of anticompetitive business practices.  It investigates the issues raised by consumers and businesses. These issues include unfair business practices, false and deceptive advertisements, and other fraudulent activities. If an investigation reveals offense or misconduct, the agency facilitates appropriate actions against an offender. Since FTC’s inception, several major corporations have been charged with the forced advertisement of their products (Friedrichs, 2010).

Environmental Protection Agency (EPA)

The goal of this agency is to protect human health and the environment through the adoption and enforcement of regulations of the laws passed by the Congress. The main responsibilities of EPA are to design policies that protect the environment from pollution and the depletion of the natural resources through the enforcement of powers such as sanctions and fines. The issues pertaining to water, land, and air fall under the agency’s jurisdiction (Friedrichs, 2010).

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Food and Drug Administration (FDA)

The purpose of the agency is to promote and protect the public health by regulating,  supervising, and monitoring the safety of food, tobacco products, radiation emitting products, dietary supplements, drug prescription, vaccines, blood transmissions, cosmetics, and other goods.  FDA inspectors have the authority of inspecting any plant producing the products that fall under the agency’s jurisdiction. Furthermore, the agency focuses on enforcing the Federal Food, Drug, and Cosmetic Act.

The FDA appears to be the most effective agency because it ensures that food, drugs, and cosmetics are not adulterated, thus making sure that firms sell products that meet the set standards. Furthermore, the process of the drug review in the US is recognized globally as standard. On the other hand, the least effective agency is the Federal Trade Commission because consumers continue to experience unfair business practices, such as overpricing, every day, and the agency did little to protect them. In addition, most of the false claims on the internet go unchallenged. In my opinion, the factors that influence how the agencies operate are the purpose or functions of the agency and individuals who govern them.

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Question 2

When giving or receiving gifts, employees should always be aware that there is a possibility of a gift to be termed as bribery on the part of a person giving it (Brooks & Dunn 2011). Although employees may not be aware of what a gift or bribe constitutes, they should realize that anything given to them or received can make them susceptible to allegations of unethical or even unlawful conduct. In addition, while it is not wrong to give or receive gifts, employees should try to determine the intention or the motive behind the act of giving a gift. They should try to recognize whether it is meant to influence the relationship, encourage misconduct, or express gratitude.

Every employee should be aware of the rules regarding giving and accepting gifts. Most companies have the code of ethics that outlines their position on gifts, ethics, and behavior of employees. According to Brooks and Dunn (2011), the guideline that can prove to be important is the one that states and specifies when it is accepted to give or receive a gift as well as when one is supposed to receive preferential treatment.

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According to Brooks and Dunn (2011), an employee should consider the culture of the business and the country in which the company he/she works for operates. Some countries allow the giving and receiving of gifts, while others prohibit such practices. For example, in Japan, many businesses find it impossible to operate without adopting the practice of giving gifts.  Similarly, in Japan, some gifts, even if they are conflicting with the country’s ethics practices, are acceptable when dealing with foreign countries. However, there are certain limits regarding the scope and intention of the process of giving and receiving gifts, and overstepping those boundaries may cause conflicts related to the human value and the culture and traditions.

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Question 3

The conduct statement or the company code forms the foundation of the corporate ethics program. The corporate code of conduct has two objectives, namely the improvement of the capabilities of an employee to decide or make decisions in line with the policy and legal requirements as well as the issuing of a tangible expression of a company’s mission and the outlook of the duties and responsibilities that are involved in corporate citizenship (Brooks & Dunn 2011).

The code of conduct inspires most employees to demonstrate appropriate behaviors at the higher stages of their development. Brooks and Dunn (2011) argue that as people develop, they pass through six stages of major maturity. Each stage is characterized by a broader perspective of the roles, duties, and responsibilities of people in the society than the previous stage. The role of the corporate code here is to help create such a culture in an organization that will serve the purpose of encouraging and facilitating individuals to develop or achieve a higher level of moral reasoning.

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By defining the integrity and orientation of the values, the corporate code helps to stimulate the adherence to the desired ethical standards. An effective code focuses on important values that are applied in the relationship between stakeholders. Such a code encourages shared and communicating values and supports the aspirations of employees. In addition, it helps employees to develop trust and confidence and acts as a tool that allows to monitor and judge the ethical performance. Consequently, it motivates employees on every stage of moral reasoning.

Therefore, the corporate code of conduct enhances self-control and provides clear guidelines regarding expected behaviors. It established principles that explain how employees must act in different situations and how they must make decisions.

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