Ethical implications of Off-Balance-Sheet Financing

Article Abstract:

There are many reasons and justifications for the extensive use of Off-Balance-Sheet Financing (OBSF) in finance and business. Supporters of this practice claim that it permits companies to benefit from business opportunities that would not otherwise be available. Opponents of OBSF claim that it restricts the usefulness of financial statements. It is possible to argue that OBSF raises ethical concerns, as it cannot be ethical not to ensure that all relevant information is easily available to all who may wish to use a company's financial statements.

Financial statements, Financial misrepresentations, Financial misrepresentation

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Confucianism as an ethical foundation for total quality management

Article Abstract:

A sound ethical foundation offered by Confucianism for a more effective implementation of total quality management (TQM) emphasizes on the basic principles of ethics like acquisition of knowledge, use of rituals and procedures, and individual moral preparation is presented. It is concluded that employing Confucianism enables more effective implementation of TQM and also that TQM provides a powerful application and modern interpretation of Confucian principles.

United States, Analysis, Usage, Total quality management, Confucian ethics

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Managed competition and school choice: evaluating the ethical implications of market-driven reform proposals

Article Abstract:

The ethicality of market-directed solutions to two key business concerns, rising healthcare costs and low-quality education, is dicussed. Managed competition, as a solution to the healthcare problem, is consistent with utilitarian principles, and school choice, as a solution to the education problem, is compatible with distributive-justice principles.

Health care reform, School, Choice of, School choice

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