Ethics in Business and Accounting in Vietnam Essay -- global business,

1. Introduction: Currently, in the complex global business environment, economic performance alone no longer guarantees business success. One of the integral driving factors for this success is the transparency and integrity of the management system. In many countries, there is enormous number of leading corporations coordinating ethical management into business practices to stay in tune with wider societal values. However, there still exist corporations where profit triumphs all other considerations. In Vietnam, with lax management mechanism and legal loopholes, many monstrous corporate scandals relating to unethical behaviors have been revealed. These corporate scandals extensively hurt public confidence in financial reporting and question the morality of businessman in general and accountants in particular. Confronting with these burning issues, our report aims to provide comprehensive picture about the importance of ethics in business and accounting. Firstly, we will focus on the various perspectives of ethics and how ethics affects enterprise and accountants. Secondly, we present some real-world examples associating with the unethical business practices, which cause irreparable damages for Vietnam economy. Lastly, lessons and recommendations for corporate governance and state administration are raised. 2. The importance of ethics in business and accounting. 2.1. Definition of ethics Ethics is a system of moral principles, with respect to the rightness and wrongness of certain actions and the ends of those actions. 2.2. The significance of ethics in business In modern world, business has experienced the essential role of ethics in many perspectives. Generally, the primary role of ethics is to keep a company and its ... ...ccessed on November 18th, 2013) Phan Cong 2006, â€Å"Vu PMU 18 gay thiet hai it nhat 37 ti dong†. Available at URL: http://www.tienphong.vn/xa-hoi/46365/Vu-PMU18-gay-thiet-hai-it-nhat-37-ty-dong.html (Accessed on November 18th, 2013) Wikipedia 2013, â€Å"Tong cong ty Hang Hai Viet Nam. Available at URL: http://vi.wikipedia.org/wiki/T%E1%BB%95ng_C%C3%B4ng_ty_H%C3%A0ng_h%E1%BA%A3i_Vi%E1%BB%87t_Nam (Accessed on November 18th, 2013) Wikipedia 2013,â€Å"Vu an PMU 18†. Available at URL: http://vi.wikipedia.org/wiki/V%E1%BB%A5_PMU_18 (Accessed on November 18th, 2013) Wikipedia 2013, â€Å"Duong Chi Dung†. Available at URL: http://vi.wikipedia.org/wiki/D%C6%B0%C6%A1ng_Ch%C3%AD_D%C5%A9ng (Accessed on November 18th, 2013) Wikipedia 2013, â€Å"Tham nhung tai Viet Nam†. Available at URL: http://vi.wikipedia.org/wiki/Tham_nh%C5%A9ng_t%E1%BA%A1i_Vi%E1%BB%87t_Nam (Accessed on November 18th, 2011)

Support Children and Young Peoples Health and Safety

CU1521- Support children and young people’s health and safety. 1. 1 Describe the factors to take into account when planning healthy and safe indoor and outdoor environments and services. The factors that you would need to take into account include * Individual needs depending on their age or abilities, for example a child of two years may not be able to do the physical things of a child who id five years old. So you would have to set out different activities for different ages. Specific needs such as sensory impairment, for example if a child is partly sighted you would have to think about extra support for the child as they play. * You need to be clear on what the children can and can’t play on, what they can do in the environment, explain to them about health and safety. * Risk assessments have to be cared out to insure the area is safe for both children and adults. * Practitioners need to have a clear understanding of the role during the activities. * What the aim an d objective is, for example you might set out two bicycles so that the children learn about sharing and being patient. The outcome, did you achieve what you set out to and did the children enjoy it. 1. 2 Explain how health and safety is monitored and maintained in work setting are made aware of risks and hazards and encouraged to work safely. Health safety is monitored and maintained in work setting are made aware of risks and hazards and encouraged to work safely this is done by having electrical checks, room checks e. g. risk assessment, hazards checks, visitors checks etc these are done in different time some are done daily, weekly, monthly and yearly.Everyone in the setting is responsible for their safety, its vital that settings are regularly checked for safety concerns. Ensuring that the alarms are working, visitor’s books and badges are in the correct place, ensuring that there are clear instructions for spillages, substances, hygiene equipment and visitors, making sur e that there are no broken equipment which could harm the children and other member of staff as well as parent and visitors. 1. 3- Identify sources of current guidance for planning healthy and safe environments and services EYFS. * Health and safety executive. Department for schools and families. * Workplace policies and procedures. * Child accident prevention trust. * Health and safety at work act 1974. * The management of health and safety at work regulations 1999. * The electricity at work regulations 1989. * The control of substances hazardous to health regulations 2002. 1. 4- explain how current health and safety legislation, policies and procedures are implemented in own work setting or services. In my work setting we insure that current health and safety legislation, policies and procedures are carried out by. Ensuring we all have read and understand the health and safety policies and procedures. * Making sure that the setting is clean and safe, that the building is well main tained. * Any harmful substances or keep away from children’s and locked and used safely. * Food is stored correctly and warmed to the correct temperature. * If a child has an accident we follow the procedures, by dealing with the accident, recording it and reporting it to the parents/carers. * Equipment is safe and stored safely. Protective clothing is worn when changing nappies and dealing with food * We ensure that we take care of our own health and safety as well as children. 2. 4- explain how health and safety risk assessment are monitored and reviewed. When you have risk assessed the activity that is taking place you must monitor the risk you have identified and if it changes you would have to change and review the plan. When the activity is finished you review the assessment to see if you correctly identified the hazards and if there were any that you didn’t manage to identify.This will help next time you carry out the same activity. 3. 1-Explain why it is impor tant to take a balance approach to risk management. It is important to take a balanced approach to risk management because children learn by exploring their environment. Every activity has a risk and as a practitioner you have to weigh up the risk of an activity against the benefits and safety of the child. 3. 2-Explain the dilemma between the rights and choices of children and young people and health and safety requirements. The UN Convention on he rights of the child says the rights of children and young people to learn and develop into adults and be protected from harm. Children learn by exploring and trying out new experiences. However, they don’t have the skills and judgment to make safe choices. This is why they need the guidance of an adult to identify potential hazards and whether or not it is safe to allow the child to undertake an activity. 4. 1- Explain the policies and procedures of the setting in response to accidents, incidents, emergencies and illness.Accidents - If a child has an accident for example a cut on the knee, it would be treated, a picture would be taken, the person who dealt with it would write in the accident book and sign and so would the person who saw the accident and the parent would be inform and would have to sign. Incidents- If there was an incident with a parent or employee and they wanted to make a formal complaint, they would write it in the incident book and the manager would be informed then and a decision would be made from there.Emergencies- If a child has had a serious accident in the nursery the ambulance would be called and if the child is able to be moved they would be put in a buggy and two adults would go with the child to St. Mary’s hospital and the parents would be called immediately. Illness- If a child becomes ill while at the setting their temperature would be taken and if it was high the parents would be called and the child would be picked up. 4. 2- Identify the correct procedures for recordin g and reporting accidents, incidents, signs of illness and other emergencies.All minor accidents should be recorded in the accident book and reported to parents. If it is something serious an accident report is filled out and a copy is sent to health and safety section of county hall if they think it needs referring to RIDDER they will do so. Incidents should be recorded in the incident book, you would write down the date and time of the incident, the nature of event, who was effected and what was done about it. Injuries recorded in the injury book should say what happened, where, the time and date and how it was dealt with.Illness a child must not be allowed into the setting if they are sick or have diarrhea or an infectious illness such as chicken pox. If an infectious illness is noticed in the setting such a head lice parents must be notified and the child must be picked up and other parents should be informed. Procedures should be displayed around the setting in case of an emerg ency for example a fire everyone must evacuate, children and adults should be counted and names called at the meeting point.

The Grand Tour of Europe in the 17th and 18th Centuries

The French Revolution marked the end of a spectacular period of travel and enlightenment for European youth, particularly from England. Young English elites of the seventeenth and eighteenth centuries often spent two to four years touring around Europe in an effort to broaden their horizons and learn about language, architecture, geography, and culture in an experience known as the Grand Tour. The Grand Tour, which didnt come to an end until the close of the eighteenth century, began in the sixteenth century and gained popularity during the seventeenth century. Read to find out what started this event and what the typical Tour entailed. Origins of the Grand Tour Privileged young graduates of sixteenth-century Europe pioneered a trend wherein they traveled across the continent in search of art and cultural experiences upon their graduation. This practice, which grew to be wildly popular, became known as the Grand Tour, a term introduced by Richard Lassels in his 1670 book Voyage to Italy. Specialty guidebooks, tour guides, and other aspects of the tourist industry were developed during this time to meet the needs of wealthy 20-something male and female travelers and their tutors as they explored the European continent. These young, classically-educated Tourists were affluent enough to fund multiple years abroad for themselves and they took full advantage of this. They carried letters of reference and introduction with them as they departed from southern England in order to communicate with and learn from people they met in other countries. Some Tourists sought to continue their education and broaden their horizons while abroad, some were just after fun and leisurely travels, but most desired a combination of both. Navigating Europe A typical journey through Europe was long and winding with many stops along the way. London was commonly used as a starting point and the Tour was usually kicked off with a difficult trip across the English Channel. Crossing the English Channel The most common route across the English Channel, La Manche, was made from Dover to Calais, France—this is now the path of the Channel Tunnel. A trip from Dover across the Channel to Calais and finally into Paris customarily took three days. After all, crossing the wide channel was and is not easy. Seventeenth- and eighteenth-century Tourists risked seasickness, illness, and even shipwreck on this first leg of travel. Compulsory Stops Grand Tourists were primarily interested in visiting cities that were considered major centers of culture at the time, so Paris, Rome, and Venice were not to be missed. Florence and Naples were also popular destinations but were regarded as more optional than the aforementioned cities. The average Grand Tourist traveled from city to city, usually spending weeks in smaller cities and up to several months in the three major ones. Paris, France was the most popular stop of the Grand Tour for its cultural, architectural, and political influence. It was also popular because most young British elite already spoke French, a prominent language in classical literature and other studies, and travel through and to this city was relatively easy. For many English citizens, Paris was the most impressive place visited. Getting to Italy From Paris, many Tourists proceeded across the Alps or took a boat on the Mediterranean Sea to get to Italy, another essential stopping point. For those who made their way across the Alps, Turin was the first Italian city theyd come to and some remained here while others simply passed through on their way to Rome or Venice. Rome was initially the southernmost point of travel. However, when excavations of Herculaneum (1738) and Pompeii (1748) began, these two sites were added as major destinations on the Grand Tour. Features of the Grand Tour The vast majority of Tourists took part in similar activities during their exploration with art at the center of it all. Once a Tourist arrived at a destination, they would seek housing and settle in for anywhere from weeks to months, even years. Though certainly not an overly trying experience for most, the Grand Tour presented a unique set of challenges for travelers to overcome. Activities While the original purpose of the Grand Tour was educational, a great deal of time was spent on much more frivolous pursuits. Among these were drinking, gambling, and intimate encounters—some Tourists regarded their travels as an opportunity to indulge in promiscuity with little consequence. Journals and sketches that were supposed to be completed during the Tour were left blank more often than not. Visiting French and Italian royalty as well as British diplomats was a common recreation during the Tour. The young men and women that participated wanted to return home with stories to tell and meeting famous or otherwise influential people made for great stories. The study and collection of art became almost a nonoptional engagement for Grand Tourists. Many returned home with bounties of paintings, antiques, and handmade items from various countries. Those that could afford to purchase lavish souvenirs did so in the extreme. Boarding Arriving in Paris, one of the first destinations for most, a Tourist would usually rent an apartment for several weeks or months. Day trips from Paris to the French countryside or to Versailles (the home of the French monarchy) were common for less wealthy travelers that couldnt pay for longer outings. The homes of envoys were often utilized as hotels and food pantries. This annoyed envoys but there wasnt much they could do about such inconveniences caused by their citizens. Nice apartments tended to be accessible only in major cities, with harsh and dirty inns the only options in smaller ones. Trials and Challenges A Tourist would not carry much money on their person during their expeditions due to the risk of highway robberies. Instead, letters of credit from reputable London banks were presented at major cities of the Grand Tour in order to make purchases. In this way, tourists spent a great deal of money abroad. Because these expenditures were made outside of England and therefore did not bolster Englands economy, some English politicians were very much against the institution of the Grand Tour and did not approve of this rite of passage. This played minimally into the average persons decision to travel. Returning to England Upon returning to England, tourists were meant to be ready to assume the responsibilities of an aristocrat. The Grand Tour was ultimately worthwhile as it has been credited with spurring dramatic developments in British architecture and culture, but many viewed it as a waste of time during this period because many Tourists did not come home more mature than when they had left. The French Revolution in 1789 halted the Grand Tour—in the early nineteenth century, railroads forever changed the face of tourism and foreign travel. Sources Burk, Kathleen.  The Grand Tour of Europe. Gresham College, 6 Apr. 2005.Knowles, Rachel. â€Å"The Grand Tour.†Ã‚  Regency History, 30 Apr. 2013.Sorabella, Jean. â€Å"The Grand Tour.†Ã‚  Heilbrunn Timeline of Art History, The Met Museum, Oct. 2003.