Wal-Mart

Wal-Mart is not just a mega corporation who needs no introduction its a privately controlled economic institution which has managed to impact prices, wages, and economies on a local as well as global scale. Its because of the huge scale on which it operates, its able to command the movement in the market. It works by lowering down the prices of commodities it sells, thereby making the consumers flock to its stores instead of any other store, by shaping there shopping habits, and by driving down the prices of other retailers as well who in order to remain existent in the market have to follow this southward trend else they will have to leave the domain. It has always had a close and tight scrutiny on all the costs involved, whether it be the wages of its employees or deals with its suppliers. The flip side is the unrelenting pressure on its suppliers, low wages, and compromise on quality of products and off shoring of jobs.

The moral questions raised are that does Wal-Mart actually brings jobs to the market it has entered or does it actually lead to loss of jobs due to the other retailers which shut down post the Wal-Mart effect in that region. Though Wal-Mart brings commercial prosperity and business in the region that it opens but inadvertently and unconsciously it also leads to shutdown of various businesses which are not able to survive in front of such a big player who has created monopoly in the market. But its true for every other big established player, if it offers a better proposition to the customers then obviously they will flock to them and not competition.

Thats market dynamics, and its not foul play if a store like Wal-Mart is giving such strong value based propositions to its customers. Wal-Mart being such a big player, the suppliers cant afford to lose it, so they have to go by the terms that Wal-Mart sets. Its not unethical if an organization has grown to that level where it governs the dynamics around it, be it the sourcing price from its suppliers or the price it offers to the end consumers. Its only because of the faith that the customers and the society have reinforced in Wal-Mart that its able to grow to this extent and scale. We the people have allowed it to become mammoth and now we are the ones who are questioning whether this scale is morally acceptable or not. In its pursuit to give the lowest possible prices to the customer, Wal-Mart at times kills that product for every other competitor, but its an open market and even the other stores are free to reduce or increase their price to suit their needs. But the fact of the matter is that due to its scale of operations Wal-Mart can afford to squeeze out the best deals from all ends and hence can shift that benefit to customers as well by giving away low priced goods which probably other retailers fail to do it to such extent. And hence as a result customers flock to Wal-Mart for those products and eventually it hurts the competitors who carry the same products.

Wal-Mart successfully leads to increase in the purchasing power of the consumers and hence boosts economy. So its hard find out if the increase in buying behavior due to reduction in prices offsets the reduction in jobs and wages that happens when Wal-Mart operates in any geography. Wal-Mart has created an ecosystem around it which is very powerful and its we the customers who feed the ecosystem. Its quite possible that in order to offer such low prices, Wal-Mart would have at time compromised on quality, but if it would have been so questionable then why would have customers still bought from it and continued with repeat purchases. It might be very easy to fool people in a region for a while, but its not easy to fool everyone everywhere at all times. We accept the way Wal-Mart has been providing services to us and thats the reason its forever growing. Though it needs to be more open in its information sharing with the industry and also improve upon the benefits that it provides to its employees.

To cite an example of another similar retailer Costco, it has focused on quality and yet has been able to provide lower price to its customers. Its intriguing to know how it has done it. It has paid its employees much above industry standards, provided them with facilities which are more than expected and all of this has led to higher productivity, more ownership for the company and less employee exits in the long run. Though this has not been the most beneficial for the shareholders but it has brought Costco profit and loyalty in the long run. Costco has a limited assortment in a product category which enables it to buy deep into few variants of that product thus enabling it to squeeze better margins from the suppliers. Whereas Wal-Mart offers huge range of products in the same product category. That doesnt imply that either of them is wrong or right, its just that these are two different business models.

Gender bias and Sexism

Male dominance was established into the social system of some ethnic groups and women played a significant role in their society. For some philosophers and scholars, this was due to the complementarity of male and female roles and functions. Complementarity gave women a great deal of autonomy in their own affairs. Discrimination based on both class and gender existed. One example of inequality was the deprivation of education of the less high-born Muslim women in the pre-colonial period.  It is likely that most women were given only the most limited of Muslim education. Indeed, the issue of access to education or of opportunity for continued education probably rarely arose. Thus, historically, gender and class were prime determinants in limiting womens educational opportunities.

Women have historically been excluded from participation in many professions. During the 1800s, women were deprived of rights and freedom. Women could not own property, could not vote, and had no means to earn any degree. Most occupations were closed to women. But then in 1962, President Kennedy created the Presidents Commission on the Status of Women, chaired by Eleanor Roosevelt. It was established to study the status of women in all areas of their lives and recommend changes to help women achieve their basic rights and freedom. So from then on, certain rights and privileges were rendered for women empowerment and equality.

Comparing the historical discrimination to todays generation, it is evident that a big difference exists. Racism seems to be more dominant than a gender-bias form of discrimination.  Most of us see racism as a political terminology, something that was derived from the era of slavery. Though we seem to be more open minded and liberal now compared to the 1960s, racial biases and intolerance still exist. Racism still exists in America today, but there is much dispute over how pervasive and influential it is. High rates of poverty and unemployment among blacks serve as a very strong evidence that racism is still very powerful. Since the inherent abilities of different races are equal, it is argued that large differences in outcome are most plausibly explained by persistent racism. Others claim that these statistics are not the result of racism against blacks, but are the result of other factors, such as high crime rates in the inner cities, low standards in public schools, the illegal drug trade, and urban cultural decay, all of which disproportionately affect blacks who are concentrated in urban areas for historical reasons. Genetic racists see the same data as evidence of racial inferiority rather than discrimination.

On the other hand, some inequalities exist in the workplace. Women are not equally represented in the fields of science, mathematics and technology. The statistics show that women comprise nearly half of the workforce, but only 16 work in engineering or science. The workforce increasingly requires mathematical, scientific and technological proficiency, but women and minorities have not traditionally been attracted to these areas. Research suggests that girls and women are systematically discouraged from courses of study in higher level mathematics and science, which ultimately prevents them from pursuing careers in science, engineering and mathematics (Jeffrey Weld highlights, p. 104). Jeffrey Weld highlights that women are outnumbered by their male coworkers nearly 6 to 1 as scientists and engineers (1997).

For me, it can be very complicated and nerve cracking for a woman to go to work everyday realizing that there is gender bias going on. This is a very unfair situation and it can lead to a lot of emotional heartache and psychological problems. Many times, I feel that I am on the verge of giving up and quiting my job because of it. There is nothing worse than going to work and not feeling appreciated and my efforts are not recognized or acknowledged.

Some of the culturally sensitive resolutions suggested were the adaptation of attitudes and behaviors that reflect fairness and cooperation, promotion of policies to establish and maintain racial, cultural, and linguistic diversity and development of programs for all designed to promote self-respect and respect to others regardless of their race, capability and gender. I personally agree to the resolutions stated. This could definitely help eradicate discrimination globally.

REFLECTION ON THE MODULE

Lessons learned from engaging in the module
My knowledge, specifically on research method, improved after studying the module.  I actually did not have any idea on how to prepare a research proposal before but with the help of the module, I now have a better understanding about research proposals.

The module covered many aspects such as information ethics and research information systems. Furthermore, it developed in us skills such as how we can find out useful resources to support our research, how we specify appropriate paradigm, how we can make research plans, and how we identify suitable methodologies. All these were very helpful and beneficial for us.  Likewise, I found a lot of relevant information from the (1) Handbook of Computer and Information Ethics and Qates and (2) Researching Information Systems and Computing which I find very useful.

In addition, the staffs were fantastic and very accommodating especially Jehad.  They always support and help us through all the difficulties we have encountered. I would like to thank them for everything.

Critical evaluation of won contribution to the discussion (online and face to face)

I studied this module online. I had to login to the Discussion Board everyday for about 40 minutes and read some chapters which are available in Learning Materials.  After carefully studying and analyzing the materials available, I have to ask the author some questions which are related to the text,  background assumptions, practical and professional implications, social and ethical consequences , or research implications.

I put on the weekly readings many contributions all of them were related to the module. Aside from that, we also have activities on Online Delivery which contain discussion about ethical case studies and the nature of research. I enjoyed reading the case studies because they focus on ethical issues in many organizations.  I have written some comments to identify the stakeholders, ethical issues, my point of view, and a brief debate.

Of all the materials, I find Chapter 19 and 20 of Qates (2005) very interesting. It describes the Philosophical Paradigms to justify my choice of research paradigm for my research. Lastly, the module required us to specify on the Discussion Board the following project title, project paradigms, project bibliography, and project methodologies for our project proposal. I have posted all of them and I have received some comments from other students. Likewise, I have also written some comments for other students work.  

Conclusion
To sum up, this module has given us full understanding of ethical issues and professional issues with an overview of research approaches and methodologies. Definitely, this module has increased our knowledge through the contributions and reading materials which provided important information related to Research, Ethical, and Professionalism in Computing. I mentioned in the reflective piece all the advantages, my evaluation of this module, and the reflection in the project proposal. However, I think the following needs attention

1. We didnt receive feedback about our contributions.
2. We dont know exactly how many contributions we have done on the   Discussion Board.
3. The quality of checking the chapters was very poor.  I hope to find a useful method to solve this problem in the future.
4. You didnt give us previous examples for project proposal to help us in preparing this project.
5. From my point of view, there is no need for a face to face class.  You can just increase the Online classroom from once to preferably three times each week.

Evaluation of Ethics Virtue Based Critique of Action Based Ethics

Ethics is a way of considering the reality of humanity and the universe in regard to a perception of what is right and what is wrong.  Human beings are in constant interaction with their environments, with their surroundings, other people, and the dynamics of the entire world.  In aiming to figure out the best way to comprehend and figure out the meaning of ethics, there are basically two branches of ethical perception, virtue based ethics and action based ethics.  Virtue based ethics is rooted in the character of the person, personally sprung considerations of what is right and wrong in the world.  This kind of ethical perception is contextual or relational, meaning that there may be different perceptions of what is prudent in various situations.  Action based ethics is rooted in overarching social rules, fixed and concrete perceptions of what is right and wrong in the world.  This kind of ethical perception is absolute, meaning that there is one prescribed action to be taken in a certain situation.  In considering the two varying kinds of ethical modalities, it is clear that virtue based ethics surpasses action based ethics as a way of perceiving what is right and wrong.

Virtue Based Ethics
Virtue based ethics is something innate, like an internal radar for determining right from wrong.  This radar is constantly active and is perfectly capable of determining of making decisions about ethical beliefs and judgments.  Virtue based ethics springs from the conscience of the person making decisions about how to operate in the world in accordance with the varying circumstances of the moment.  With virtue based ethics, there is no external prescription which advises a person what to do in various situations.  There is no static formula stating what should be done in order accomplish a goal in an ethical manner.  Virtue based ethics is above the laws written by humans, transcends human law.  Here, there is no reliance on dictates from a governing body, and the person is completely reliant on ones own capacity for being able to discern the circumstances of the moment and make decisions about what the best and most ethical path to take.

Action Based Ethics
Action based ethics are rooted in absolutism and place faith in the capacity for humans to make overarching determinations of right from wrong.  These determinations often come from social discussions about the correct prescription for human law, and action based ethics entrusts that ethical determinations can be placed in the hands of an external judge.  In this modality, judgments can be prearranged before considering the case, as ethical dilemmas are considered to be grouped as similar in a variety of ways.  Action based ethics involves the active involvement of government and society in determining static definitions of what is ethical in an array of situations.  The problem with action based ethics is that is leaves little room for the contextual and relational variety of the moment and takes decision making power away from the individual and places it in the hands of the government.  Action based ethics makes the invalid assumption that certain ethical cases can all be considered according to one prescription and that the government has the authority to overstep the decision making capacity of the individual.  These two factors, government control and social lawmaking, take power away from the individual to utilize the personal virtue based radar in decision making.

Superiority of Virtue
It is obvious that virtue based ethics is the superior method for evaluating situations in regard to ethics.  Individuals should not be stripped of their personal capacity to assess themselves in response to their environments.  For example, financial child support is often determined by a court system, a prescribed amount of money is mandated by the government to be paid to the custodial parent.  In a perfect world, the situation would be left for the parents themselves to determine.  They would be forced to communicate with one another and figure out the solutions for themselves and their children.  When the government steps in, the natural capacity for individuals to assess their own situations in relation to themselves and others is crippled by the prescribed laws of society.  There is no excuse for the government taking away the right of individuals to make their own decisions, and this kind of justice is a product of action based ethics.

Conclusion
There are two basic ways in which to view the world through ethical lenses, virtue based and action based, and virtue based activity is the natural response to ethical dilemmas.  Some people argue for the need for action based ethical ideology, claiming that individuals should not be allowed to make ethical misjudgments which could harm other members of society.  They claim that governments are formed and laws are passed in order to control the members of society who are not rational enough to make good and ethical decisions.  However, this claim is not weighty enough to strip away the natural capacity for humans to self govern.  It should be up to each and every person to make personal decisions in accordance with ones own radar for ethical truth, in conjunction with the varying circumstances in which one lives.  Society should be able to function without mandating that external laws be imposed upon individuals.

Utilitarianism

Utilitarianism is the most well-known consequentiality theory of ethics. The most prominent advocates of utilitarianism are John Stuart Mill (1806-1873) and  HYPERLINK httpen.wikipedia.orgwikiJeremy_Bentham o Jeremy Bentham Jeremy Bentham (1748 - 1832). The guiding principle of utilitarianism is the assumption that eventual goal of all human activity is happiness. Experience is the determinant of concept of right and wrong in utilitarianism.

Two types of Utilitarian ethics are 1) Act Utilitarianism and 2) Rule Utilitarianism. A Utilitarians definition of good is whatever provides the greatest total happiness. By this definition, the right action in any case can be calculated by determining the probable consequences of each course of action. The action most likely to bring about the most happiness, or cause the least unhappiness, is the right action in each case. Utilitarianism deals with probable consequences because it is usually complex, if not impossible, to establish the accurate results of any particular action.

Rule Utilitarianism questions the assumption of act utilitarianism that all good is equal. The common practice of throwing Christians to lions for entertainment of crowds of thousands in Ancient Rome is cited as an example. Act Utilitarianism would assign higher weight to pleasure of thousands over suffering of few Christians, thus declaring that practice moral. Since momentary pleasure of the Romans cannot possibly equal the pain of loss of life, Rule utilitarianism concludes that all good or values cannot be equal.

The difficulties arising from putting Utilitarianism into practice include the measurement of happiness. Who is to decide whether or not the pleasure experienced by a sadist outweighs the victims suffering Also, act utilitarianism can justify many actions that are usually thought immoral. For example, publicly hanging someone would deter crime and thus provide happiness, but one must question the morality of such an action.

Virtue Theory
Virtue Theory is base on Aristotles Nicomachean Ethics and is therefore also referred to as neo-Aristotelianism. Unlike utilitarians who focus on rightness and wrongness of each action, virtue theorists concentrate on character and are concerned about individuals life as a whole. Their fundamental question is, How should I live they answer this question as, cultivate the virtues in order to flourish as a human being.

Aristotle believed that everyone wants to flourish, or accomplish eudaimonia. Eudaimonia has application in whole life, not just in particular states one might find himself in from time to time. According to Aristotle, certain ways of living facilitate human flourishing, just as certain ways of tending a tree will lead it to blossom.

A virtue for Aristotle is an inclination to act desire and feel in particular ways in appropriate situations. It is a quality of an exemplary person, worthy of imitation. One can gain virtuous characteristics with knowledge and experience. As per virtue theorists, virtues such as generosity and courage are needed by any human being to live well. For Aristotle, the virtuous individual is someone who has harmonized all the virtues and can be a role model. The source of virtue is rationality, the ability to reason, which is uniquely human.

A difficulty with this theory is to decide which behavior, desire and feelings are to count as virtues. On which ground something gets a designation of virtue, is unclear. If a virtue theorist decides to accept only those ways of behaving, which are commonly considered virtuous in a particular society, as virtues, then there is little chance of changing that society on moral grounds1.

Analysis of case Poverty and Pollution using Utilitarian Approach
Brazils valley of death is believed to be the most polluted place on earth. The primary and most important stakeholders in the state of environment of that valley are undoubtedly the inhabitants of the area. All other stakeholders, including the government, industrialists, economists and environmentalists have secondary importance and therefore must have lesser influence in the fate of the valley. Utilitarian approach ignores this distinction and bases its calculation solely on the principle of greatest happiness. So we must give equal importance to all primary and secondary stakeholders in this analysis.

The situation offers these alternative courses of action. 1) Ignore the disastrous environmental damage and thus health hazards of inhabitants in the area and continue polluting or 2) arrange for removal of inhabitants from the area and continue to operate factories thus ignoring the pollution and environmental damage or 3) Invest in greener technologies to reduce pollution, requiring huge capital injection without much return to industrialists in tangible, cash terms.

In the first scenario, we know that the inhabitants are not concerned by their health vulnerability and actually advocate the presence of polluting industry for the sake of sustaining income. This may be due to lack of awareness about the conditions they are surviving under. So, their happiness will be caused by the continuation of industry, although this happiness is not synonymous to actual betterment. This scenario satisfies the need of industrialists and economists too, leaving only the environmentalists and to a lesser degree government in an unhappy state.

The second alternative will cause betterment of inhabitants, but will not cause them to be happy. Although a rational alternative, utilitarianism fails to choose this option solely because it has no appeal in terms of happiness. Inhabitants will have job concerns industrialists will lose easily accessible labor, and environmentalists will continue to criticize pollution.

The third alternative will only cause happiness to environmentalists, with industrialists being very unhappy at investing in technologies that have no tangible return to them. Inhabitants will be better off, but their happiness is questionable.

A utilitarian will therefore advocate letting the state of affairs stay as they are. Generalizing this assesment, we must conclude that in a utilitarian perspective, through moving the polluting industries to third world countries in areas where inhabitants are only concerned about wages and employment, we can cause most happiness. This approach only leaves environmentalists unhappy, developed populations will get their cleaner environment, with pollution moving to populations that prefer other basic needs.

Analysis of case Poverty and Pollution using Virtue Theory
Virtue theorist will not place his argument based on right or wrong course of action in this situation. Neither will he consider the consequences of alternative courses of actions on the stakeholders. A virtue theorist will base his argument on the values of human society and determine the value appearing to be the most virtuous will be preferred. In this case, which human virtues and goals are colliding Here the virtues of pursuit of progress, development, a healthy and rewarding human body, and the clean environment we live in are at stake.

Progress is the fundamental goal of all human endeavors. It requires compromises and sometimes sacrifices of other desires. These sacrifices include the luxury of spending time doing things we enjoy rather then working regularly to make our lives better. Progress also demands utilization of natural resources to convert them into useful products, thus taking from Mother Nature. The cost of giving back to Mother Nature in order to sustain development and progress must be evaluated against the cost of depleting resources. Similarly, finding alternatives to polluting industries has the potential to slow down our pace of progress, and sometimes the alternatives to pollution that we find do not justify the sheer costs of implementing them.

The argument is further compounded by the fact that the developed nations have polluted the environment for decades without much consideration to the harmful affects. Now that we understand the damage we have caused, is it fair to ask still developing nations to sacrifice their progress pace so that the world can address the damages to the environment that are mainly the responsibility of developed, not developing nations.

The virtue theorist must therefore find a balance between progress and the value of human health. To him, it is immoral to let poor populations suffer damages caused by pollution. If alternatives exist, they must be explored. A virtue theorist cannot place different values on different human lives as the economist Lawrence Summers so crudely does.

We are informed in the update to the case that due to aroused population and government support, pollution was successfully brought down to acceptable levels. This is more in line with the standpoint of a virtue theorist who will advocate rational steps to be taken for the most virtuous scenario to prevail. Therefore, in this case, a harmonious balance between the virtues of progress, environmental care, and healthy life was successfully achieved in the end.

Euthanasia

The main premises that John Hardwig relies upon to reachthe conclusion that in certain circumstances, people have a duty to die, evenwhen they may prefer to live. The critical responses and the most convincing critique.

John (1983, n.pag) says that in certain circumstances, people have a duty to die, even when they may prefer to live. He says that those with burdensome illnesses, dependencies, or medical conditions have a duty to die perhaps because ill, dependent, or aged individuals can impose unfair burdens upon others by continuing to live.

The argument is that this statement that we have a duty to die especially to the elderly shows that the government does not have a good financial plan for long term care of the elderly persons when they are no longer able to work for their own living forcing others to take care of them.  This means that the elderly should terminate their lives and that those who are approaching the old age of dependence should work out a plan that will bring them to quick death before the time. It means that an old person is interfering with careers of others who are still very active in this life. It could also mean that it is time for the little or available funds to be channeled to the young and the children.

I view this as a letter of suicide addressing the issue to the rest of remaining persons why I, an elderly person, has chosen to take his life.

More specifically, in situations where a duty to die exists, an individuals having a duty to die logically implies that those she burdens have a right to kill that individual in self-defense. I then suggest that the burdens that ill, dependent, or aged individuals impose on their families, loved ones, or caregivers do not constitute the kind of threat that warrants the latter killing the former in self-defense. Hence, the duty to die is much rarer than Hardwig supposes.

John argues that we are under the spell of two Cartesian legacies motives, interests, beliefs, desires, and attitudes which are mental states. He continues to state that mental states exist in a consciousness, and that each and every one of us knows her own beliefs, values, feelings, and many more. There is a problem of knowing another persons mind even though we ourselves understand our own minds. We may know our consciousness but not that of another.

The motive for living is to enjoy the life you have and by implying that when you are elderly you have come to the end is wrong because this person has a motive for each and every day of their life. The mental interference to our behaviour including the verbal ones creates a mental state that is very precarious. You may not believe but someone who is ill and old may believe that tomorrow heshe will be very much healthy and maybe stronger to handle some tasks. There was a report that the former president of Kenya Mzee Jomo Kenyatta asks his personal doctor after receiving news that he was not very fit and based on the fact that he was growing older, it was time to look for a replacement, joked, but is there anything you cannot do to keep this body as strong I take this quote to say that even as John suggested the tasks in our lives depends on the individual how does heshe feel about this life Is it time for death now

UNICEF and the Safeguard of Children rights .Case Study (Africa)

Children together with their families continue to experience stumbling block to the enjoyment of their fundamental human rights as well as to their inclusion in society affairs. The perception of childrens rights being respected is interpreted by many as being lenient in addition to giving them a lot of control and power, while simultaneously taking away power from their parents. However, it is the mandate of each and every person to make sure that the rights of children are upheld. UNICEF is an international organization whose fundamental objective is to make sure that the rights of children are respected globally. This paper will evaluate the role played by UNICEF in the process of safeguarding childrens rights in Africa.

Introduction
Children, especially in Africa together with their families, continue to experience hurdles to the enjoyment of their fundamental human rights as well as to their inclusion in society affairs (Lawson and Bertucci, 1996). Lawson and Bertucci (1996), states that childrens capacities are not taken into account their abilities are underrated and their needs given a low priority. Smith (2008), states that the barriers that hinder African children from enjoying their basic rights are usually as a consequence of the environment in which they live. Though the situation for African children is changing, a wide gap still exists. On the positive side, global momentum has increased for the last about two decades whereby children have obtained a lot of support from governments as well as international organizations (Schwab, 1997). In some countries, local communities have joined hands to form regional and national agencies aimed at safeguarding the rights of children. As a consequence the hurdles to the participation of children as full members of their society are drastically declining (Smith, 2008). Some countries, however, have not enacted legislations aimed at protecting the rights of children this leads to an increase in violation of their rights.  Children with disabilities and their families are the one who continue facing the discriminatory side of the society (Waller, 2009).

The Past centuries have experienced unending debate concerning the rights of children. Rights are priceless commodities, which people do not have to beg to be given rather they are supposed to be given without stipulations. In Africa as stated by Smith (2008), childrens rights do not gather widespread public as well as political support. They have long been politically referred to as hot potato which instead of advancing the interests of children puts them in danger. This is a very grave state of affair that calls for intellectual investigation. The United Nations Convention on the Rights of the Child requires that the society be educated concerning the rights of children (Kawewe and Dibie, 1999). The convention also requires that the states, which have ratified it, make the standards and provisions necessary for making its content known all over those countries to both children and adults. People who are wary of childrens rights and liberties tend to concentrate on the issue of civil as well as political rights (Lawson and Bertucci, 1996). The notion of childrens rights being respected is interpreted by many as being lenient in addition to giving them a lot of control and power, while simultaneously taking away power and control from their parents (Sloth-Nielsen, 2008). African countries should stop laying the blame on poverty for failure to enforce childrens rights, due to the fact that financial status is far from the principle considerations in childrens rights and liberties (Gordon, Nandy and Pantazis, 2003).

UNICEF and the Safeguard of Children rights- Case Study (Africa)
There is no one way to extensively evaluate and list the ways through which children across Africa and the rest of the world are mistreated physically and economically oppressed.  However, the numbers are tremendous and the suffering is great and rampant. Schwab (1997) states that very many children all over Africa are sexually abused by adults destroyed beyond their age through hard life in addition to drug abuse in the streets wounded by landmines and other explosives and turned into murderers by war and stricken with diseases they cannot recover from. All these aspects contribute to the general struggles against illnesses, hardships, and cultural traditions which compromise childrens rights and subject them to extreme emotional as well as physical suffering (Scott and Ward, 2005).

Though the sufferers of poverty and injustice have throughout history experienced troubles being heard (Harsch, 2001) Gordon, Nandy and Pantazis (2003) states that none of these have had more difficulties as compared to children. Regardless of the form of exploitation, children require support as well as safeguard from a grown-ups world that is responsible for most of the abuse (Waller, 2009). To illuminate the reality of the most devastating violations of International Human Rights Law and encourage administrations to conduct investigations to certain cases, a Special Rapporteur on child prostitution, the sale of children, and child pornography in addition to other forms of children oppressions, was established by the United Nations Commission on Human Rights (United Nations, 1995). This commission was established with a main aim of gathering information and presenting it to the U.N.

The convention on the rights of children greatly assists the United Nations Childrens Fund (UNICEF) in its endeavors to accomplish its mission (Kawewe and Dibie, 1999). The convention, established on varied legal systems and cultural aspects, is a globally agreed lay down of invariable principles and standards. These fundamental principles are referred to as human rights and establish minimum entitlements that governments should uphold (UNICEF, 2008). These standards are grounded on reverence for the self-respect as well as worth of each and every person regardless of ethnic background, color, gender, religion, wealth, birth strata, age, opinions or capacity and thus are applicable to all human beings allover the world (Schwab, 1997). The terms of the convention obliges both individuals and governments not to breach the parallel rights of others. The convention on childrens rights is the first officially obligatory global tool to incorporate the extensive range of human rights. Global leaders, in 1989, decided that children were in need of a special convention due to the fact that all people under the age of 18 years need unique care and protection as compared to adults (UNICEF, 2007). The main intent of these leaders was to make the world aware that children have human rights as well (Lawson and Bertucci, 1996). The terms of the convention makes it clear that children have the right to live to develop to their maximum to safeguard from harmful circumstances, abuse and oppression and to take part fully in family and social affairs (Seidman and Anang, 1992). All rights spelled out in the convention are intrinsic to the human decorum as well as harmonious development of all children. The convention safeguards the rights of children by outlining principles in medical care, education, legal, civil and social services (Scott and Ward, 2005).

Generally children, who suffer from violation of or are denied human rights, experience poverty emanating from economic unfairness. Poverty is the most perverse nature of deprivation of childrens rights (Harsch, 2001). This is due to the fact that it makes it extremely impossible to meet the needs that are fundamental rights. As per the figures compiled by UNICEF, which is the organ of the UN that directly deals with childrens matters, there are very many countries not only in Africa, but all over the world, in which childrens conditions are far less than the standards to be projected for their levels of economic advancement (The UK Committee for UNICEF, 2010). This incorporates such measures as levels of malnutrition mortality rates for under-five proportion of children who carry on with education to higher levels in addition to low literacy levels for women (UNICEF, 2008).

In developing countries, children work in order to supplement inadequate family income or else to assist the family business. Even though they may not at all time work under the desirable conditions, a lot of them are not deliberately exploited by their families.  Hayden (2009), states that traditionally children in African families were taken as a source of labor, but UNICEF tries to beat that notion out of the minds of African adults in the modern world. The main concern in such circumstances is not whether the young people work or not, but rather whether the environments under which they work are conducive and just, and also whether they are deprived of other fundamental rights due to their work, for example the right to education right to freedom from abuse and right to proper medical care (Hayden, 2009). Numerous studies, according to UNICEF (2007), reveal that if child labor is to be brought to an end, in many developing countries, some form of economic reimbursement have to be found for their families. The conditions of children reclaimed from child labor in some countries have proved to be worse than when they were working (Hayden, 2009).

The UK Committee for UNICEF (2010) states that UNICEF has committed itself to fight for elimination of child labor in addition to the fight for childrens education. UNICEF, in conjunction with the International Labor Organization, has vowed to bring child labor to an end not only in African countries, but all over the globe (United Nations, 1995). These parties have agreed to take positive steps aimed at creating public awareness in regards to matters of child labor and education. The role played by UNICEF across Africa in its endeavors to promote childrens rights is commendable. UNICEF has financially assisted in establishment of numerous childrens projects, nutrition units, and water and sanitation projects in rural villages all over the continent. UNICEF seeks to extend its assistance to rural households in order for children to benefit from food distribution and other assistance (UNICEF, 2008).

UNICEF, along with African governments seeks to carry out and widen its work on immunization, delivery of vitamin A and de-worming services for children in countries that are most affected (UNICEF, 2008). UNICEF is increasing HIVAIDS awareness among rural communities through clearly defined programs all over the continent. In its efforts to promote efficient delivery of health services to children, UNICEF call for establishment of health centers in the rural areas, intervention packages consisting of vaccines for children, pre as well as post-natal care for pregnant women, and exclusive breastfeeding for a period not less than 6 months. The chief mission of UNICEF is to promote the protection of the rights of children, to assist satisfy their fundamental needs as well as widen their opportunities to attain their maximum potential (UNICEF, 2007).

UNICEF works in collaboration with African governments, communities, and families to promote the rights of all children (United Nations, 1995). The endeavors of UNICEF, according to UNICEF (2007), are grounded in the UN convention on childrens rights, which makes sure that each and every child has the same rights. UNICEF helps African governments to establish and equip health systems, educate health professionals, and provide foodstuff and clean water so as to guarantee the health of all children (UNICEF, 2007). Through distribution of vaccines UNICEF safeguards the lives of millions of African children against death from avoidable illnesses. UNICEF also helps governments train tutors, establish schools and equip them so that all children can get quality education (UNICEF, 2008). UNICEF also helps families and communities take care of children and shelter them from exploitation and oppression, thereby fulfilling their right to a childhood (UNICEF, 2007). UNICEF works together with partners to ensure that all children have equal opportunities to participate in sports and play. UNICEF aims at involving all children at all levels of decision making thereby upholding there right to be heard. UNICEF (2008), states that through working at the highest level of the administration as well as through local staff and associates on the ground, UNICEF devotes its efforts to tackle poverty and segregation in order that every child is treated justly. UNICEF recognizes that children are uniquely susceptible to the effects of climatic change as well as HIVAIDS, and therefore, has time and again launched campaigns all over the world to enlighten communities on way through which they can protect themselves and the young generation (The UK Committee for UNICEF, 2010).

Conclusion
It can therefore be concluded that children together with their families continue to experience hurdles to the enjoyment of their fundamental human rights as well as to their inclusion in society affairs. Their capacities are also underrated and their needs given a low priority. Even though the situation is improving, a lot needs to be done to guarantee protection of childrens rights.  The United Nations Childrens Fund is an organ of the UN that mainly deals with childrens matters. This organ devotes time and resources to advocate for protection of childrens rights which include right to life right to education, right to protection from abuse right to proper medical care and right to be heard. The efforts of UNICEF, in its promotion of childrens rights not only in Africa but all over the world, are remarkable. The chief mission of UNICEF is to promote the protection of the rights of children, to assist satisfy their fundamental needs as well as widen their opportunities to attain their maximum potential.

PHILOSOPHICAL ETHICS

Kants position on self killing is somewhat controversial as it is open to various interpretations by different scholars. His use of concepts like categorical imperative, rational thought and dignity of the personhood present a prima facie case against suicide and euthanasia (Kant 59, 1964). Any action that emanated from rational thought and was intended to promote moral good is according to Kant, ethical. Persons seeking to end their lives because of unbearable suffering are contemplating amoral actions since they are motivated to treat the self as a means to an end rather than an end in itself.  A detailed analysis of Kants philosophy shows that he while he was against suicide and euthanasia , he would have permitted it in certain instances provided the act stemmed from rational thought and was for the moral good of society.

Categorical imperative demands that mankind abides by the moral standards set by society (Kant 66, 1964). Any behavior that goes contrary to these social norms is therefore immoral and wrong. The sanctity of life cannot be treated as something to be dispensed with as though it were a commodity traded on the open market. The finality of death makes it all the more precious and life should be safeguarded at all times and preserved by any means possible. Thus, the golden rule that states man should not kill should be sufficient reason to prohibit suicide or euthanasia. Kant does not provide an exception for terminally ill persons to escape their sufferings by opting to die from self afflicted acts as this would result in a conditionally valuable end (Vrong 651).  He concludes that such acts benefit self and devalue human dignity by placing a very low value on the sanctity of life.

Kant goes further to denounce suicide on the basis that it destroys an individuals capacity for rational thought. He considered rational thought to be the most important factor that contributes to human existence and differentiates mankind from all other forms of life (Vrong 655).

He makes a reasonable argument that is absurd for the mind to promote its own destruction by advocating for suicide or euthanasia. Such thinking would be irrational and immoral because not only does it go against the categorical imperative, it eliminates the very being of self by killing the mind and all rational thought. This argument reinforces Kants opposition to people in pain opting for death to avoid suffering since dying will deprive them of the faculty to think rationally.

With regard to dignity, Kants position was that the ability to make rational decisions is what gives the human beings their intrinsic value (Kant 346, 1998) Suicide and euthanasia remove the ability for one to make rational thoughts and thus rob mankind of their dignity. This invariably cheapens human existence and contradicts the categorical imperative that posits human life is sacrosanct.

However, suicide and euthanasia would seem permissible to Kant provided the raison dtre fulfilled the threshold he considered important to the furtherance of morality and human dignity. If an act of self or assisted killing brought happiness to the greater good of society, according to Kants philosophy, this act would be permissible (Kant 337, 1998). Kants example of a man bitten and attacked by a rabid dog explains this concept succinctly. Fearing that he was about to lose his mind from the incurable disease, the man prefers to kill himself to protect others from contracting rabies from him. This case fulfills the categorical imperative that one should be mindful if others at all times and thus from a morality viewpoint, self killing in such a case is perfectly permissible. It should be noted that the primary consideration was not ending the personal discomfort the infected man felt but rather, his concern for fellow man that prompted his decision.

Following up on the same reasoning, one could make an impassioned case that a sex addict living with the Aids disease would be justified in taking his or her own life to prevent others from getting infected during sexual escapades. The failure to control this addiction means that the addict would invariably make irrational decisions to have sex with unsuspecting partners. This puts such partners at   risk of being infected with the virus and ultimately developing full blown Aids.  The threshold in this case would be fulfilled since, when overcome by the addiction, the addict is unable to make rational decisions. Kant believed that the ability to be rational was an important aspect of human dignity and when the ability to make rational decisions was absent life was not worth living (Gregor 63).

Consequently, addictions without cures could be the basis for people to commit suicide provided such decisions promoted the good of mankind rather than personal comforts.

Euthanasia as a remedy for people losing their mental faculties may be permissible since the rational factor was in jeopardy. Living vegetables demean human dignity as these persons are unable to support themselves or live a meaningful life (Gregor 57). Kant would have made exemptions in such cases and allowed self or assisted suicide to preserve human dignity. The issue of sanctity of life would be secondary since irrationality would become the hallmark of mentally incapacitated persons which belies the justification for living. Kants philosophy vaguely suggests those who are allowed to carry out euthanasia since the action must be carried out by someone ascribing to the established thresholds.
Those administering the lethal drug must be convinced that their actions will advance the cause of mankind and not their personal wishes. If any happiness is to be derived from the action, it must be because the world will be a better place and not because the person stands to gain financially or materially from the death.  Kant would oppose euthanasia even when the person seeking it does so selflessly provided it is established that the executor has a personal interest.

In conclusion, Kants philosophy opposes suicide and euthanasia since such actions run counter to categorical imperative, the preservation of rational thought and the dignity of mankind. However, his theories would permit self killing in certain instances where the predominant factor was the good of society and not the pursuit of conditionally valuable ends. Even in instances where euthanasia would be permitted, Kant insists that the action be carried out by people with pure intentions rather than by those with vested interests. The overriding factor in deciding when to permit or oppose self killing is whether the action is carried out for the benefit of mankind or for selfish purposes. Should an action fail to meet these thresholds, Kant would not support it.

Empirically Speaking, Does Ethics Pay Are Firms Who Are More Ethical Top Performers

There have been many instances of companies indulging in unethical practices in the recent past and this is a cause for concern. There is also growing uneasiness in society about business ethics. Corporate concern for ethical practices is evident in many corporations developing and implementing codes of conduct. Unethical practices break the laws of the country the company is working in. Many unethical practices have been identified in companies. This paper explores the use or breach of ethical practices in companies. Does being ethical pay Are firms who are more ethical top performers These are the questions that need answering. This paper aims to answer these questions.

Ethics is a branch of philosophy.
   
In recent years, there have been many instances of companies indulging in unethical practises and this is a major area for concern. Lefebre and Singh (1992) reported that there is growing concern in society about business ethics. Corporate concern for ethical practices is evident in many corporations developing and implementing codes of conduct. This paper explores the use or neglect of ethical practices in companies.

Ethics in Business and the Business of Ethics
We may find universality in some issues relating to ethics but broadly speaking, ethics is very dependent on perception. What may be right for one person may be wrong for another. These variations in perception may be due to culture, religion, or demographics. For example, a woman may wear a swimsuit in Florida. If she wears the same attire somewhere in Saudi Arabia, the people there will consider it incorrect as it is not in line with their culture and religion. Some things are universally unethical lying, cheating, stealing, or murder is such a practice. There is a fine line between being ethical and unethical and as such some universal unethical acts may be viewed as ethical. Capital punishment, abortion and euthanasia are examples of ethical dilemmas that have yet to be termed as completely ethical or unethical.
   
Blackburn (2009) says that human beings are ethical animals. We grade and evaluate, and compare and admire, and claim and justify. We prefer that our preferences are shared. If it is hard to distinguish between ethical and unethical behavior, then how does one define these  In a simple way, we can say that being ethical helps you sleep at night with a free conscience. Of course, what bothers ones conscience may not bother another. Even though ethics may vary from people to people, we will try and look at this without any relativity. We will look at practices that are either ethical or unethical (Lama, 2001).
   
Business ethics are more than moral values and principles that determine our conduct in the business world. These refer to the commercial activities, either with other business houses or with a single customer. They can be applied to all aspects of business, from generation of an idea to its sale. Business uses the society for its resources and functioning, thereby obligating it to the welfare of the society. While the objective of all business is to make profits, it should contribute to the interest of the society by ensuring fair practices. However, greed has led the present business scenario towards unethical business practices, legal complications and general mistrust (Aadityaa, 2010). According to Stojnov (1996), though Kellys work did not explicitly aim to produce a special theory of ethics, it offers enough basic principles to give us an idea of what a personal construct theory of ethics would look like. He articulated the implicit theory of moral construing and reviewing its similarities to, and differences from, other theories. He proposed that personal construct psychology be construed as a universal and constructivist approach to ethics.
   
Business ethics refer to the collective behaviour that a business adheres to in its daily dealings with the world. Evans (2010) defines business ethics as the moral standards which guide the running and transactions of businesses. According to him, the fundamental issue is why we need different sets of ethics for different sections of our lives. Why, for instance, is there an implicit assumption that business ethics need to be in any way different from the ethics which govern our family lives The bottom line is that business ethics come in many guises, depending on how broad moral paradigms play out against specific corporate culture - and they certainly feed directly through into the trading bottom line.
   
Aadityaa (2010) lists a few ethical business practices that should be followed to build an honest reputation and ensure smooth running of any organization

Investors Ensuring safety of their money and timely payment of interest.

Customers Complete information of the service and product should be made available. Personal information of the customers should not be used for personal gain.

Competition Unscrupulous tactics, competitor bashing and wrong methods should be avoided while handling competitors.

Government Rules and regulations regarding taxes, duties, restrictive and monopolistic trade practices and activities like corruption and bribing should be adhered to.

Corporate Response to Ethics
Corporations respond to expectations in organisationally integrated ways, one such process is formal corporate ethics programs. American businesses are now investing in formal ethics programmes. A recent study of American companies showed that 78 of them had codes of ethics, 51 had telephone lines for reporting ethical concerns, and 30 had offices for dealing with ethics problems (Weaver, Trevino,  Cochran 1999). All companies in the 21st century have established their formal and informal codes of ethics. These codes of ethics directly impact their business practices, reputation in their respective industries, and customer perception. Companies try to inculcate ethical behaviour into their employees through training and by imposing consequences on people who breach the code of ethics. Business ethics along with corporate governance have become the new buzzwords in the field of management.
   
Ethical codes state the major philosophical principles and values in organizations and function as policy documents which define the responsibilities of organizations to stakeholders. They spell out the conduct expected of employees and articulate the acceptable ethical parameters of behavior in the organization. To be effective they must be communicated well and become a part of the culture of the organization (Stevens, 2008).        

According to Howard and Korver (2008), we often make small ethical compromises for good reasons we lie to a customer because our boss asked us, or we exaggerate our accomplishments on our rsum to get an interview. Temptation blindsides us and we make snap decisions we later regret. Minor ethical lapses can seem harmless but they instill in us a hard-to-break habit of distorted thinking. We lose control of our decisions, fall victim to the temptations and pressures of our situations, taint our character, and sour business and personal relationships. Howard and Korver (2008) explain how to master the art of ethical decision making by applying distinctions to clarify our thinking and committing in advance to ethical principles.
   
With recent increased attention on how businesses conduct themselves internally as well as how they impact their local and global environmentscommunities, the importance of business ethics has increased as rules and regulations have been established and enforced through various governmental agencies to protect the rights of consumers, employees and shareholders of companies. Kaptein (2004) suggests that business codes are an oft-cited management instrument. Of the two hundred largest companies in the world, 52.5 have a code. These codes describe company responsibilities regarding quality of products and services (67), adherence to local laws and regulations (57), and the protection of the natural environment (56). Many codes make reference to principles governing stakeholder relations, corporate core values, appropriate conduct among employees and treatment of company property by employees.  Scwartz, Israeli,  Murphy (2004) carried out a study of 57 employees including ethics officers at four large Canadian companies and found that in terms of code content, effectiveness is potentially improved when provisions are clearly justified and examples are provided.

When Ethics Go Amiss
Unethical practices break the laws of the country the company is working in. To this we can add the moral behaviour of a company that shows unethical behaviour. There are many unethical practices that have been identified. Some of these are window dressing, inside trading, discrimination, sexual harassment, bribery, price fixing, and claiming anything which is not the truth (Frankena,1988).

Window dressing and unethical accounting practices have become very common, as companies want more people to invest in their companies. Like every other unethical practice, this practice can be deemed as short term in nature. Investors look at the financial data of companies before deciding on investing in the stock of the company. In case of unethical practices, they would eventually realize that they had made a mistake and they would not invest in the company again. The truth does not remain hidden for a very long time. When it does, the company may face fines and the investors would demand their money back. Capital would start to pour out of the company.
   
According to Aadityaa (2010), the following are some of the activities that come under the ambit of unethical practice
Resorting to dishonesty, trickery or deception.
Distortion of facts to mislead or confuse.
Greed to amass excessive profit.
Creation of false documents to show increased profits.
Harming the environment by exceeding the government prescribed norms for pollution.
Sexual discrimination.
   
To strengthen this point we can look at some examples that relate to and are a part of daily lives of many people. We are faced with ethical dilemmas daily. If you cheat in an examination you are bound to get good marks and pass that course. If you are caught you might face consequences like expulsion, suspension, failure or humiliation. It is a risk one can take if one really wishes to pass the course. If one is not caught then it would mean that the person ends up passing the course without doing any work for the course. In the short run this person may also be recognized as passing the test but in the long run, this person would have no idea or clue about the concepts that he had studied. One has to realize that knowledge learnt is an asset that never goes to waste. In this case we can see that being unethical may seem an easy path towards success but it might also lead to knowledge that is lost in the long run (Thiroux, 2008).
   
Regarding the practice of bribes, according to Cohen (2010) Peter Drucker, the famous management guru, noted that bribery was hardly desirable from the viewpoint of the victim from whom a bribe was exhorted. This was a gross violation of business ethics. Most countries have laws against bribery. Yet it is a fact that bribery is routine and even expected in some countries. Bribes are an issue that has plagued both the developed and developing countries. Bribes can be made to government officials to look the other way for a violation of building regulations, or be given to individuals within client companies to get preference for your company. Bribes are also used to win over contracts from different clientele from competitors. Bribing is giving material benefits to someone in authority so that he does something unethical to help a company gain an unfair advantage. This brings an ethical dilemma for a company. If it acts ethically, it ends up with a disadvantage against its competition. By the looks of things it seems that ethics actually gives you a disadvantage over your unethical competitors. In such a scenario what does one do, act ethically and let your competitors trample over you or act unethically yourself (Curley, 2005)
   
The biggest unethical practices that companies use today are in marketing. The consumer is led to believe things that are not true. Marketing is all about getting your brand in the mind of the consumer. Many companies play with the minds of their consumers and make space for their brands in their minds. Sublimation, sex in advertising, children in advertising, and defaming your competition, are all practices that are used in marketing to gain an advantage over the companys competitors. All these practices are unethical and even marketers agree on this, yet companies use such practices to gain a competitive edge over others.

Makepeace (2010) says that promotions that create unrealistic expectations for the product invariably result in lower pay-up on the back end. Hard-offer marketers know that over-the-top promises result in much higher cancellation rates and much lower response to secondary sales and renewals. What can you do to narrow or eliminate the gap between your promotional promises and the reality of the benefits your product or service delivers Or, even better, what can you do to deliver MORE than your promotion promises

Unethical Practices in Companies
Let us look at some of the top performing companies in respect to ethical practices.  HYPERLINK httpwww.businessweek.combiosShoshana_Zuboff.htm Zuboff (2009) reported that The financiers at  HYPERLINK httpbx.businessweek.comAIG AIG were awarded millions in bonuses because their contracts were based on the transactions they completed, and not the consequences of those transactions The economic crisis is not the Holocaust, she says, but it derives from a business model that routinely produced a similar kind of remoteness and thoughtlessness, compounded by a widespread abrogation of individual moral judgment. As we learn more about the behavior within our financial institutions, we see that just about everyone accepted a reckless system that rewards transactions but rejects responsibility for the consequences of those transactions.
   
For Enron, the consequences of its collapse were widespread. A heavily publicized result of the companys filing for Chapter 11 was the disintegration of millions of dollars invested in personal employee pension funds. With 21,000 employees worldwide, Enrons destruction was a devastating and irreparable setback for many working and middle-class families (BBC, 2002).  Combined with millions of subscribers who lost a functional service provider, the population represents the dire consequences of the misappropriation of a corporate entity with so many stakeholders. The relationship between ethical business practices and business survivability cuts across a great many human path. The effect of a business culture without real or defined behavioral parameters will ultimately be the subversion of economic rights for a great many innocent parties.
   
It was in response to Enron, WorldCom and other corporate scandals, that the US Congress passed the Sarbanes-Oxley Act of 2002 as a stopgap solution to corporate corruption and ethical breaches. The bill provides new or greatly enhanced standards for all U.S. public companies in terms of their boards, their management, and the public accounting firms that are linked to their management and services (Sarbanes-Oxley Act, 2002).
   
The consequences of being unethical far outweigh the short-term benefits as was experienced by Microsoft after its legal wrangle. Companies today face a lot of competition and to sell their products they need to properly manage their relationships with their customers. In an age where information is freely available and so many competitors are fighting for the same set of customers, companies that are able to build relationships with customers are the ones that are able to achieve success.
   
Texaco was fined 176 million when it discriminated against its employees. It lost its lawsuit and had to compensate a staggering amount for their unethical practice. Mercury Finance overstated its profits and this eventually led to its losing  2.2 billion in stock almost overnight. Investors pulled out from the company when they found out about its unethical practices. The largest criminal fine ever paid was 100 million by ADM and that was for price fixing. The CEO of Genentech lost his job trying to obtain a 2 million loan as part of a business deal. The CEO of W.R. Grace lost his job on charges of sexual harassment. All these examples point to the fact that unethical behaviour costs you big time. If any company is found guilty of unethical behaviour, consumers, investors and even employees look at the company as disgraced. The fines, lawsuits and bad publicity hamper the companys performance. Investors stop investing, customers switch to more ethical companies to register their protest, employees wish to work for ethical companies, and the lawsuits are costs incurred (Cahn, 2008).

The Strategy of Good Ethics
Let us now look at how ethical behaviour helps a company. We know that an investor always looks at the track record of a company before investing in it. According to Verschoor, (2005), a study by Booz Allen Europe in 2003 that surveyed the top 150 companies in Germany, Austria, and Switzerland, found that living the corporate values indeed pays off economically. It also benefits the company by enhancing the public image. A later study by Booz Allen reported that out of the leading outperforming companies, 98 of these include ethicalbehavior issues in their values statements compared to 88 of other public companies (Verschoor, 2005.) Another study titled Deriving Value from Corporate Values involved responses from 9,500 senior executives from 365 companies in 30 countries. These further strengthened the findings and concluded that strategic awareness and commitment to social and environmental issues does in fact bring greater success to the bottom line (Verschoor, 2005.) All these studies show clearly that companies with ethical practices are able to attract more investors and that their customers are more loyal to them.
   
The Australian Government (2007) issued the National Statement on Ethical Conduct in Human Research, consisting of a series of guidelines made in accordance with the National Health and Medical Research Council Act 1992. This Statement replaced the 1999 National Statement on Ethical Conduct in Research Involving Humans. Many of the Fortune 500 companies are seen as ethical companies. Their codes of ethics are role models for others. The companies that have adopted ethical practices are successful and are looked upon favourably by the governments, customers, investors and regulatory bodies. Of course, their ethical practices are not the sole reason for their success but the ethical practices do indeed help.

Microsoft (2010) now proclaims As a company, and as individuals, we value integrity, honesty, openness, personal excellence, constructive self-criticism, continual self-improvement, and mutual respect. HP says We conduct our business with uncompromising integrity. HP employees are expected to be open and honest in their dealings to earn trust and loyalty of others. Every employee adheres to the highest standards of business ethics and understands that anything less is unacceptable (Kegel, 2010). The way Johnson and Johnson solved its Tylenol issue is an example that is lauded and praised. It did what was ethical and the short-term loss they incurred then has now got converted into long-term benefits. The loyal customers they have gained after the Tylenol incident are a legion. Johnson and Johnson is a role model for any company that does not think that ethical behaviour would eventually pay off (Lama, 2001).
   
According to Wygal (2004), accountants and their profession have come under fire as a result of breakdowns and misdeeds in the financial reporting process. An apparent lack of ethical behavior exhibited by decision makers forms a core area of concern. The predominantly negative media coverage of the financial and accounting activities of Enron, Tyco, WorldCom, Adelphia, and such other U.S. companies has been exhaustive. One starting point in developing a case for public trust in the accounting profession is to consider how ethical perspectives have been breached in the past and how to avoid these violations in the future. The Institute of Management Accountants (IMA) Standards of Ethical Conduct for practitioners of management accounting and financial management convey how ethical behavior should be practiced in the profession. In these Standards, IMA has identified some of the areas of ethical professional conduct for its members as competence, confidentiality, integrity, and objectivity.
   
The Six Sigma business management strategy is built around implementing improvements within a business structure that not only improves the bottom line but the product as well. Six Sigma training understands the importance of having smooth running wheels in the best businesses of the world. Six Sigma not only puts high standards and ethics in your work force, but charts the progress, which ensures that the standards are being followed showing the loyalty and ethics you expect in all aspects of your company.
   
It is therefore clear that ethics pay off eventually. The main aim of any company is to make profits through sales to customers, and achieving financial stability or growth by using the investors money. Companies that have adopted ethical practices are in the good books of both investors and consumers. Ethical and moral behaviour by companies helps them in getting customers and relationships with customers that are bound to last a long time. The consequences of unethical behaviour can deter companies from behaving unethically. Cohen (2010) says that Drucker concluded that business ethics as we know today are not that at all. If ever business ethics were to be codified, Drucker thought they ought to be based on Confucian ethics, focusing on the right behavior rather than misbehavior or wrong doing.

Conclusion
Does ethical behaviour pay the companies back  Are ethical firms top performers These were the two questions that this study set out to answer.  From this analysis we come to the conclusion that ethics does indeed pay. The firms that are ethical are indeed todays top performers. Ethical behaviour helps firms in getting better investors and more loyal customers. Ethical behaviour helps one win in the long run. In the short run, unethical behaviour may indeed bring success, but that success is very short-lived and is not something that you can count on. Ethics is an integral part of all the companies that have achieved success.
   
Ethics is open to perception and is very subjective in nature. What is wrong for one may be right for another. Companies need to ensure a code of ethics and to inculcate it in all their employees. Companies need to train their employees about what decisions to take during ethical dilemmas. Formal training is required so as to ensure that the employees understand the importance of ethics as the employees have the responsibility of maintaining the goodwill of the company. The values that are to be inculcated from the code of ethics need to be followed by both superiors and junior staff members. The higher level management needs to ensure that they act as role models for their peers. Strict check is also required on the code of ethics being followed (Cahn, 2008). In the age of globalization where borders have shrunk and different cultures now inter-act, companies need to ensure that during ethical dilemmas their employees make the right decisions. The importance of ethics cannot be overemphasized it is what differentiates the long-term players from short-term players.

Workplace Ethics

Before we talk about workplace ethics we must first understand what ethics is Ethics can be defined as the study of standards on which an individual terms anything good or bad, or right or wrong. Ethics guides a person about moral right and wrong doings. A person learns ethics from the very beginning of his life. If from the start a person is able to distinguish between right and wrong then only he can choose between legal and illegal practices in his adulthood. Someone who has always been indulged in illegal and immoral practices will think those activities as ethical and legal he will even surprisingly find ways to prove his point. Even though his logics and proofs will sound appealing for him and his followers but they will be void according to the ethical principles. Anything that is wrong according to ethics will always be wrong no matter what the case is. (Velasquez, 2005)

Now we will talk about ethics followed at workplaces. Workplace ethics basically deals with the activities that are being performed at the organization it covers activities that are being performed by both individuals that are working in the organization and by organization as a whole. Activities that are being performed by any one of them which are deviant to workplace ethics will be considered as immoral or illegal according to ethical code of conduct.

An individual working in an organization must have to follow the policies and procedures that are told by the firm. Employees main duty is to achieve the organizational goals and avoid any activities that may be hindering the movement towards the goal. Being unethical means doing the activities that will obstruct your movement towards the goal. (Velasquez, 2005)

In this essay , the problem given is related to company reimbursement policy. Reimbursement basically means compensating the person for the expenses heshe occurred. You compensate a person for any out of the pocket expense he incurs while performing his job. The activities which are compensated vary from taking clients on lunch or dinner, postage expenses, travelling for some business purpose, engineering expenses, giving perks to business clients etc. The law has made it mandatory that all those expenses which are necessary to incur for the job to be done will have to be reimbursed by the company. If the company does not reimburse its employees for the expenses they occur then the employees can file suit on the company and take the company to the court for the compensation of the damages that occurred to them as a result of non compensation from the company.

In the book Special Education and the Law A Guide for Practitioners, the author quoted a case related to reimbursement. In the case i.e. Michael vs. Burnswood Ltd. the employee filed personal expense in companys account. He went to casinos while his business trip and accounted it in the companys account. This expense was not in any way related to the business it was a personal expense so there was no logic behind filing it in companys account. The employee however claimed that since he went to casinos during the time of his business trip so it must be compensated by the company. The court law termed his claim void and he was penalized by both the court and the company for his unethical action. (Osborne, 2006)

In Luthan vs. Mahon, the employee filed his personal expense in the company account claiming that it should be paid by the company as it occurred during the course of his job. The employee on the business trip rented an expensive limousine whereas he could use get the same job done in an ordinary car so when the employee ask the company to compensate him for the rent of the luxury he incurred, the company refused him. The employee then filed a case against his employer which was later termed as void. (Suzanne  Tahan, 2007)

According to the problem given to us the employee has filed an expense report for a personal dinner which was not in any way related to the client. The problem given in the case which was very similar to the problems quoted in the cases above. It was employees personal expense and the company is not responsible to pay for this expense. The filing of the dinner as an expense is highly unethical step that has been taken by the employee. The question that comes to us now is that what action should be taken against the employee

When can either file a complaint against him, we can discuss in private with him about this problem or we just sit hand on hand and do nothing. The last option that is doing nothing will mean that not taking any action against the employee and compensating him for the dinner he had previously taken. If we will opt for the last option then it will encourage the employee to indulge in more unethical acts. On the other end if other employees will get to know about this compensation of unethical act then there are high chances that many of them will also do the same and will indulge in unethical activities, and the company will be ending up compensating them all for their personal dinners. So it is obvious that we cannot go for the do nothing option.

Now we are left with just two options filing the complaint and discussing it with the associate in private. First Ill discuss filing the complaint option. Filing of complaint means that the company lodges a formal documented complaint against the employee. Lodging of complaint can result in both positive and negative outcomes. Positive outcomes from the lodgment of complain will be that the employee against whom the complaint has been launched will realize his mistake, he will know that where he went wrong and did something unethical, this strict action from the company will notify everyone that the company in not sleeping and is keeping a check on everyone in the company, if anyone else will be indulged in such activities then he will surely refrain from such unethical practices in order to save his reputation and position in the company. On the other hand the negative outcomes can be hostile feelings against companys policies, the person against whom complaint has been launched will most probably get dissatisfied from his job, every now and then he will feel that he is being insulted and eventually he will end up quitting his job and the company will lose a valuable employee. Other employees may also feel that company is being way too much harsh on the employees this can cause a problematic situation for the company. Many workers can rise up against company and may go on strike or create problems.
Another alternative is to discuss the matter with the associate in private. This means that you call the employee who is caught guilty of indulging into unethical practices and explains him about his act. The employee in private will be told that how his practice will affect his and companys reputation if this fact leaks out. Obviously when other co-workers of that employee will get to know about his unethical act then they will develop a negative perception about the person that he will be unethical in other matters too, they will stop trusting the person and sooner or later everyone will think that the person is a fraud.
Talking to the person in private will have several positive and negative outcomes too. The positive outcomes can be like the person will not feel insulted if he is told about his act in private, the supervisor can persuade him more effectively if he explains him in person about his act, the person is most likely to realize his mistake and never commit it again.

But there is a loophole in this strategy there might be a chance that the person will overhear his supervisor and continue his unethical practices. He might think that the matter is just between him and the supervisor and he will soon forget about it. So if the person is of that mentality then this matter will be of no use.

Looking at all the options and by studying the cases from the books, I think that lodging a formal complaint will be a good option as it will be a standardized procedure of letting the authorities know about the unethical practices going on in the company and it will also serve as a example that if any other employee engages in the same behavior then he will be treated the same way. It will help the company to ensure an ethical environment all around the company which will beneficial for both the company and the employees.

Ethical Management for Environmental Compliance

This case analyses an organizations ethical dilemma about its duties towards the society and the humankind, and to the organization and its benefits. The manufacturing processes followed in the organization are compliant with the emission norms but there are better technologies available, which can reduce it, even further. The awareness of the benefits of the new technology and the cognizance of the repercussions associated with use of existing technology creates the ethical dilemma for the organization.

Injectoplast is a small plastic manufacturing company with clients across the Globe and the registered office at Kanpur, India. Injectoplast has its manufacturing base in India, situated close to the river Ganges. The emissions, as a result of the manufacturing process, are below the legally specified levels but the current advancement in the technology is expected to bring it down to even lower level. The emission levels of the factory is well in control and there is no dire need for adapting this new technology, however, the improvement in the living conditions of the life around that place shall be deeply affected by the decision made in this context. This can be considered as a case of virtue ethics, where the person has to think on the personal basis about the situation. Recently, there was also a report by the environmentalists of the region that if the emission levels remain the same in the river then the life of the river is at risk and so is the trade that is based on that. In such a case even if there are no environmental authorities charging the company at present time, soon there would be charges on the company and checks to regulate its activities. In this situation it is also likely that at that moment it would be hard to take manage the reputation of the company in the market. Hence, the dilemma is not just about the ethical behavior towards the environment and the society but also about the responsible behavior towards the reputation and the future of the company.

The organization needs to manage the benefits and the profits of the company along with the brand of the organization and indeed the responsibility of the organization towards the environment.

Ethical  Social Justice Issues Faced By the Organization
There is a variety in the type of issues which needs to resolve in this case. The issues are hinged on the financial benefits to the organization vis--vis the value of the brand. The long term objectives also need to be considered while basing the decision on quick benefits. Finally, the social obligations of the organization remains at the core of any decision making process designed to resolve the ethical conflict.
It can be argued that the emission norms of the organization are well within the legal limits. Moreover, there is no issue from the environmental authorities of the state on the present infrastructure that they are employing for the reduction of the emission levels to the lake. However, considering the social responsibilities of the organization towards the environment it is operating into, the lack of an immediate enforcement of the new technology may taint its brand value. This might trigger the people to question the management of the company on their responsibilities towards the environment they are operating into.

Then the last is, virtue ethics (Driver, J., 2001), the personal justification that the management needs to give to them about the decision that they take. The reason of Government not modifying regulations could be the lack of awareness from their end. But, as the organization is operating into this field since 1988, they are expected to be well aware of the amount of damage the current level of emissions shall cause to the river and the lifestyle of the people who depend on that.

Thus, the issue is not whether the organization is complying with the Government regulations or not. The primary concern here is whether the organization is concerned towards the people of the vicinity and what are the pro-active measure it is taking to prove its concerns for the population around.

Philosophical Theories Explaining the SocialEthical Issues
As per the managerial ethics there are two types of ethical situations that might be an explanation to the present situation. The first philosophical theory that might be taken into account, and shall have most relevance as far as business is concerned is the servant leadership theory (The Power Of Servant-Leadership Essays, 1998). This word was coined by Robert K. Greenleaf, who describes this as a situation where the organization is leading the masses by being a servant to it. This is also a case that has been very well described in the Bible but in terms of the family structure and the society. However, this has found application in the present corporate scenario, where there are many sectors of the organization which deal with the masses or many organizations which are actually into the service of the people. Here, the organization might not be in direct service of people, but the area of concern at present has to deal with the welfare of the people. This is responsibility that the Management is encountering towards the society and its welfare and hence it is needed that they take the decision in the favor of it. This becomes the foundation stone towards a better life and living space for the coming times. Also by taking this course they shall be saving their company from the undue rush that might be caused later.

The second theory that might indicate in the similar direction is the Virtue ethics. This is the justification of the decision to self as the present situation. This theory was first introduced by Aristotle that was elemental in bringing the respect of ethics in the person, and the development of the individual. Even though it is known that the ethics are bound to shift their paradigms as per the culture that is some things might not be unethical in some situation and can be in some. However, this is a case of moral ethics where the right and wrong is but dependent on the ideals of the culture.

Relation of the Situation to the Themes of Social Justice
Every ethical situation is so because of the effect it has on the society and the justice it deserves or given to it. In this case as well there is dimension of the social justice playing its part. The major four areas which decide the social justice are the human rights, equality, liberty and justice (Blowfield and Murray, 2008). In this case these themes are in function in the following ways. The human right is well understood in this case, as the practices of the organization shall effect the living situations of the people and the resources for their livelihood. The policies of the organization shall affect the environmental situations of the place and the decisions shall deeply affect the people. Hence, it tampers with their basic human rights in this case.

It is evident that the liberty of the people being affected by the organization and its decisions. They are hampering the resources of the people without their knowledge. Even though they are maintaining their standards as per the present rules, but they are well aware of the obsoleteness of their practices and the need for new measures to be taken in this account.

As far as justice is concerned, the organization would only be justified in its approach, if they consider the new technology over their investment and the budget of the company. They shall be taking care of the justice that they are bound to do the living beings and the source of resources that they themselves are using for their sustenance.

Summarize - Major challenges presented to the organization as a result of the ethical or social justice issues
Summarily, the organization faces following major challenges
Whether to upgrade the existing manufacturing process with the new technology and machines
How would organization justify its financial investment associated with the upgrade of the technology to its shareholders as the current emission norms are within the legal limits
How does the organization quantify the benefits associated with the new technology
How would the organization justify the damages associated with the use of existing technology
How would the organization convince the people around the area for the justification of the employing this technology in the first place

Recommendations for the Issues Faced By the Organization
In this situation of great dilemma, it is expected that the organization takes the best possible decision that suits the organization and its benefits and the society and its welfare. The time when the government shall realize the dilapidatedness of its policies and the requirement for the new rules it would enforce the use of the new technology. In that situation it would come as a sudden blow to the budget of the organization in order to keep its reputation. The financial investment that comes in this form takes more tools on the financial situation of the organization. In the present stage the organization has time and can plan the way the technology can be involved in their processes. They know that this would be inevitable hence it is best that they do it on their own terms and not wait for the sudden ring of the bell.

Also, it would add a feather to their cap once they get the new technology in their firm. As it is the organization will have to incorporate the new technology into its working sooner or later. This can be way to advertise about the ethical behavior of the company and the way it fulfills its duties to the society and the environment. Even, if it would be putting in money for the decision, this would get them the attention of the people and might be applauded for it as well. They can be the cursors to the revolution and hence put up an example to the other competitors in the area.

Taking up this step beforehand shall provide them with enough time to prepare for the investment in the terms of money. They can also decide to divide the load over the time or involve other investors in this scheme by luring them to the resultant fame by the taking up the decision.
 
This decision will not only be a solution to the problems of the organization, but also answer to the calls of the inner morality. It shall silence that voice as this is the decision that shall benefit the other people as well and you can truly be the leader by being the servant of the people (The Power Of Servant-Leadership Essays, 1998).

The Factors That Would Affect the Implementation
Every recommendation has to go through certain amount of resistance before it gets implemented. In the present scenario discussed it is very normal that there would be some factors that would be affecting the implementation of the recommended solutions. The biggest resistance would be from the finance department of the company as they would be directly affected by the decision. Since, we know that there is no need for the new technology at the present stage, and the company is in compliance with the guidelines laid down by the government, it is almost incomprehensible for them to understand the need to pit the budget of the company at stake.

However, we have already understood what effects this decision shall have on the reputation of the company and also the financial state of the organization. Hence the need of the hour shall be that they understand the considered points of the manager, and respond to the calls of the organizational ethics. Also, in the solution offered it is not merely the romantic thought of ethical behavior that is being catered to, but they are also taking into consideration the organization and other departments of the same.

Describe the outcomes you would expect if your recommendations were implemented
In this situation when the organization had to come up with a solution that satisfies the organization and its benefits and also takes care of its responsibilities to the society, it is not always needed that you give up the ethics that build your organization. In fact, in the present situation we have encountered that ethics management of the situation has only led us to the most profitable solution to the problem.

In the recommended way, it is expected that the firm shall be at par with the norms laid down by the government, in fact be an example to the others in the same business. They would be righteous in their way of work, and can also encash this righteous behavior by advertising it, making a place for themselves in the market and the consumers mind

RISK MANAGEMENT ETHICS AND MORALS

International industries investment in the leisure and recreation industry includes hotels casinos and cruise ships. By diversifying their risk and maintaining vertical and horizontal linkages in the hospitality industry, the company is maximizing its profits and minimizing possible losses (Alexander  Sheedy, 2005). It will be able to book clients into their hotels, invite them to play at the casinos and take them on cruise trips around the world. These facilities will enable the firm to provide clients with a wholesome experience and focus on satisfying all their clients needs.  From a moral and ethical viewpoint, this venture poses no risk to the company and ends up adding value to their services.

A market exists for age restricted communities but the likely backlash from people offended by the rules governing such properties may ruin the reputation of the company (Lennon, 2008). This could precipitate boycotts of the companys properties and open the door to numerous lawsuits. One of the rules prohibits underage people from visiting and staying with relatives in these communities. In the event that the owner dies, the property cannot be transferred to the spouse if they are under the stipulated age. Such draconian conditions make the company an easy target for those opposed to such settlements (Hopkin, 2010). The moral and ethical considerations regarding such ventures make it an unwise investment.

Controlling all aspects of a business operation increases the risk of abuse of position and the likelihood of the company exploiting the consumer (Borodzicz, 2005). This business model maximizes profits in the hands of the owners and reduces overheads due to economies of scale. However the general public would consider the company mean spirited because of denying other market players an opportunity to share in the companys success and make money from partnering with it. From an ethical point of view, the company will be best advised to open up various distribution channels and invite businesspersons to manage them on the companys behalf.  This will ensure more people benefit from the companys operations.