Effect of Unethical Behavior Article Analysis Essay Example for Free

Effect of Unethical Behavior Article Analysis Essay The Sarbanes-Oxley Act, passed in congress in 2002 is designed to protect investors from the potential of fraudulent corporate accounting activities. This act strictly mandates reform, aimed directly to prevent fraud and improve corporate financial disclosures (INVESTOPEDIA, 2012). As a result of several confidence shaking investor accounting scandals that occurred during the late 90s which involved high profile corporations such as Enron, WorldCom and Tyco, a much required overhaul regarding financial statements and regulatory standards laid the foundation for the Sarbanes-Oxley Act. This act is making the accounting world more accessible to others for auditors to come in and help in checking the books. It will hold the executives and directors accountable for the internal controls of the company especially with the threat of imprisonment if the internal controls are not maintained. The act ensures that a â€Å"checks and balance† internal auditing of the accounting cycle for the company and investors to keep their assets in check. The role of internal audits is to ensure that Institute of Internal Auditor’s Standards for the Professional Practice of Internal Auditing Standard 300 Scope of Work be followed. The scope of the internal audit should encompass the examination and evaluation of the adequacy and effectiveness of the organizations system of internal control and the quality of performance in carrying out assigned responsibilities (M. Wood Company, 2012). The internal audit standards are to review the dependability and integrity of financial and operating information and the resource being used to identify measure and classify those reports. The standard requires the system be reviewed to ensure compliance with those policies, plans, procedure, laws and regulations which may have a huge impact on operations and reporting. The standard is used to review the methods in place to safeguarding assets and verify that the assets protected exist. The final purpose of the standard is to appraise the economy and the efficiency with the means that are employed by a corporation. It is important to note that policies and rules are also enforced to uphold the Sarbanes-Oxley Act. Sections 302, 401, 404 and 805 in particular address key requirements as it pertains to effecting financial statements. Section 302 requires senior managers to certify the accuracy of the reports along with establishing internal controls are set in place for the purpose of increasing report accuracy, ensuring honesty and ultimately providing financial protection for the investors. Section 401 ensures that statements may not contain fraudulent information. Section 404 provides for the necessary rules for annual reporting as well as addresses management auditing structures. Lastly, section 805 provides the guidelines for federal sentencing relating to criminal fraud and obstruction of justice. (Hazels, Nov/Dec) A very important question that should be asked is how well main stream America understands the Sarbanes-Oxley Act of 2002 and how it has effected them? Another pressing area to uncover is how it has affected the US economy over the past ten years? Lastly, it would be interesting to understand how US companies interface globally with countries not held to the same standards. References Hazels, B. (Nov/Dec 2010). Eight Years After The Fact Is SOX Working? A Look At The Brooke Corporation. Journal of Business Case Studies, 6(6.6), 19-29. Invesotopedia. (2012). Sarbanes-Oxley Act Of 2002 SOX. Retrieved from http://www.investopedia.com/terms/s/sarbanesoxleyact.asp#axzz2BCoqABsQ M. Wood Company. (2012, November 1). The role of Internal Audit in Complying with Sarbanes- Oxley. Retrieved from http://www.mwoodco.com/value/Internal_Audit_7-03.pdf

Fight Club: The Destruction of Society Essay -- essays research papers

Fight Club is a social satire directed by the talented David Fincher and was adapted from the book of the same title written by Chuck Palahniuk. The film attempts to show the despair involved in living in a consumer driven society and the emptiness that fills people when commercialism takes over their lives. As well done as the movie is, when watching the film you can not help but feel the irony involved that Brad Pitt delivers the most biting lines in the film. Brad Pitt plays Tyler Durden whose Unabomber philosophy on life completely contradicts Brad Pitt’s image as a poster child for the new young pretty boy Hollywood star. Interestingly enough Edward Norton and Brad Pitt play the same schizophrenic character; though this is not evident until the end of the film. Every scene in the movie is some form of social commentary, because of this it is necessary to limit the scope to the most interesting scenes.   Ã‚  Ã‚  Ã‚  Ã‚  The â€Å"narrator† played by Edward Norton is as he describes himself: â€Å"I was the warm little center of the universe that the delight of this world crowded around.† He has it all, a good job, nice clothes and even a nice place to live. Despite all the things the narrator has, he still feels hollow and incomplete. In the beginning he believes that this emptiness can be filled with personal possessions, but eventually through his relationship with Tyler Durden he learns that his emptiness is something deeper. The narrator was looking for a way to c...

Gucci Brief

GUCCI GROUP N. V. (A) [pic] BUSINESS BRIEF Gucci is one of the most glittering names in the luxury world. The trademark of red-and-green striped webbing & GG logo became known worldwide. Gucci have $3 billion in hand to expand their business. By keeping in view this case study I suggest that Gucci should move towards multi-branding. Because Desole was confident that Gucci’s creative team would be able to recreate its magic at YSL. And the future of Gucci really lies with multi-brand groups. Gucci faced the challenges from LVMH. LVMH considered adding Gucci to his stable of brands but balked at the asking price of $350 million. So, Gucci is not secure if Gucci not acquire the multi-brands than, any other company may acquire it. Gucci retained deep roots in Italy, and it was a remarkably international company, even before becoming a multi-brand group. Gucci’s core customer was a wealthy, somewhat conservative & older woman. These customers are fashion & style oriented customers. Style oriented customers are more brand loyal than fashion-concious customers. When Gucci start multi-branding these customers are ready to buy these products with the brand of GUCCI. Gucci acquired Sanofi Beaute, it split into two companies YSL ready-to-wear and accessories, & YSL Beaute which managed the fragrance & cosmetics brands. The Sanofi Beaute transactions transformed Gucci into a multi-brand group with $3 billion in cash. It shows that multi-branding is profitable for Gucci. Because when Gucci provide the shoes and cosmetics with their own brand after acquiring the already existing powerful brands of these products. Gucci’s customers are more willing to buy these products. The future of Gucci is secure with the multi-brand group. It increases the profitability and market share of Gucci.

The Black Lives Matter Movement - 790 Words

Words can either help the cause or bring further confusion, which in the end destroys the solution to that issue. Kenneth Burke once stated â€Å"Rhetoric is the use of words by human agents to form attitudes or induce actions in other humans† (Pitchford, Aug 31 2016) The very way something is stated can either bring forth the support and encouragement needed or cause a major divide amongst those who want a change and those who don’t perceive the issue as a real problem. The media does a great job of taking issues and flipping the mission statements of many groups to gather a response from others. This phenomenon is known as miscommunication, which happens on the daily with anyone who uses words to communicate ones views and understandings. An issue that has become prevalent in the news recently is the unlawful murders of African American citizens by law enforcement. To combat this issue, a group of concerned citizens rose up to demand a change, known as the Black Lives Matter movement. Due to others not clearly understanding the mission, the connotation associated with the movement has turned negative from conservative media. Those participating in the protest for a better justice system have been painted as hoodlums, racist, and disturbers of peace. The news outlets have become biased on the information presented to the public, in fact the updates of the movement have begun to play on the fear of the viewers. The act of rearranging words, and taking one group ofShow MoreRelatedThe Black Lives Matter Movement1356 Words   |  6 Pagesthe product of racial profiling, a movement has risen up to combat these common issues. The most recent and most well-covered is the Black Lives Matter Movement. Even though it has bee n lauded by some media sources and individuals as the next great movement to champion for civil rights, the Black Lives Matter movement is not the same as the African-American Civil Rights Movement of the 1960s nor is it likely to be as successful. If the Black Lives Matter Movement continues with discrepancies in ideologyRead MoreThe Black Lives Matter Movement1179 Words   |  5 PagesThe Black Lives Matter movement has swept across America. It s branched out with chapters in over 31 cities and held rallies and boycotts across the United States(Sidner). The Black Lives Matter movement started with the outrage of the death of a young man. It continues to take over headlines and raise awareness on police brutality and inequality. However, the movement has met resistance from the All Lives Matter group. This group thinks that Black Lives Matter is a movement to express hatred towardsRead MoreThe Black Lives Matter Movement872 Words   |  4 PagesPaper 5 Black Lives Matter Movement A close examination of the online representation of a fringe community or counterculture would be the Black Lives Matter movement. The Black Lives Matter movement is a community in America that has represented itself after all of the many innocent African American lives that have taken by law enforcement and the Caucasian male who went into the Emanuel African Methodist Episcopal Church and opened fire on the members of the church. The Black Lives Matter movementRead MoreThe Black Lives Matter Movement1235 Words   |  5 Pagestheir anger and sadness about the result with the Black Lives Matter hashtag. While there were many documented cases of police brutality before Michael Brown’s death, this was the one that truly popularized the Black Lives Matter Movement (Acosta). The Black Lives Matter movement is â€Å"working for a world where Black lives are no longer systematically and intentionally targeted for demise† (About), as well as highlighting the contributions Bl ack lives have made to society. Media have a strong influenceRead MoreThe Black Lives Matter Movement893 Words   |  4 PagesDiscrimination is a struggle that African Americans know all too well. The Black Lives Matter strives to stand up for those wronged by society and also raise awareness to an issue that has surprisingly gone unresolved. The articles â€Å" Black lives Matter: A movement takes shape†, and â€Å" The condition of black lives is one of mourning â€Å" both show the dire need for the black lives matter movement through a combination of appeals that allows them to draw attention to different aspects of the problems withoutRead MoreThe Black Lives Matter Is A Movement1659 Words   |  7 PagesIn 2013, a movement called Black Lives Matter, started to advocate their motto and cause for stopping police brutality and racial injustice. The movement is being supported by many other African Americans and TV networks like B.E.T. Black Lives Matter is a movement that began after George Zimmerman was found not guilty of the murder of Trayvon Martin. The movement grew stronger after the death of two unarmed African Americans last year, Michael Brown of Ferguson, Missouri and Eric Garner of New YorkRead MoreThe Black Lives Matter Movement Essay1570 Words   |  7 PagesThe Black Lives Matter movement was created in 2013 after the acquittal of Trayvon Martin’s killer, and after the killing of Michael Brown in Ferguson, Missouri. In 2014, the phrase became a bold component for a new chapter in an age old historical fight to end social injustices. But the movement’s disruptive protests’ and passionate public speeches about racial inequality have been concerning to many American citizens who are curious about what the goal is for this generation of protesters. OneRead MoreThe Black Lives Matter Movement1453 Words   |  6 PagesThe black lives matter movement has been in the news is a major social movement since Mike Brown was shot in Ferguson Missouri. Sin ce that event, there have been many spin-offs to the black lives matter cause. White lives matter, blue lives matter, and Hispanic lives matter. This has become a more divisive idea instead of being a cause that can invoke change. Given my background and personal experience, all lives matter; even the ones that wear bulletproof vests and guns on their hip. People seeRead MoreThe Black Lives Matter Movement1655 Words   |  7 Pagesfighting for respect for a single human life, blacks are focused on the safety of their community while the whites are fighting to keep respect and gain safety. The Black Lives Matter movement, also known as BLM, has been occurring since 2013 when the #blacklivesmatter began trending on Twitter after the death of Trayvon Martin. This movement was not started to cause problems, but only as a support group for the African American community. As growth to the movement occurred, the retaliation levels jumpedRead MoreThe Black Lives Matter Movement1289 Words   |  6 PagesWhite people are born into extreme privilege that they are unaware of having and Blacks are continually the subject of police brutality, inequality in the workplace and the media is still horribly racist. It is clear that light needs to be shed upon this issue to help prevent future generations from fighting the horrific battle that black peop le still have to fight every day even now in 2015. The Black Lives Matter movement was set up in 2012 following the death of Treyvon Martin and awareness to this

Chapter 7. 7.1 What Is Deviance. Deviance †Behavior That

Chapter 7 7.1 What is Deviance? Deviance – behavior that departs from societal or group norms Crime – an action or omission that constitutes an offense that may be prosecuted by the state and is punishable by law Social Control – consists of the forces and processes that encourage conformity, including: self control, informal and formal control Criminal Justice System – the organizations - police, courts, and prison officials - that respond to alleged violations of the law The Biological Context †¢ Genetic research seeks possible links between biology and crime. †¢ No physical traits distinguish criminals from noncriminals. †¢ Current research puts greater emphasis on social influences. Personality Factors †¢ Some personality traits are†¦show more content†¦Strain Theory – Modes of Adaptation – how individuals adapt to the strain of not having access to scarce resources such as money, education, talent, ability, etc. Merton says we don’t all have the same opportunities in life The table on page 203 combines a person’s view of cultural goals and the conventional means to obtain them. It allowed Robert Merton to identify various types of deviance. Conformity – accept the means and the goal Innovation – Accepts culturally approved goals and achieves them through a disapproved way Ritualism – Abandon s society’s goals but lives by society’s ways Retreatism – Abandon s approved goals and the means to achieve them Rebellion – deviant adaptive behavior that is a result of rejecting the goal and the means but substituting new goals and means Deviant Subcultures- Deviance or conformity arises from the relative opportunity structure that frames a person’s life. Subcultures are characterized by: 1. Trouble 2. Toughness 3. Smartness 4. A Need for Excitement 5. A Belief in Fate 6. A desire for freedom 7.3 Defining Deviance: Symbolic-Interaction Theories Labeling Theory – is concerned with the process by which labels, such as deviant, come to be attached to specific people with specific behaviors Primary deviance – impulsive act SecondaryShow MoreRelatedSociology2087 Words   |  9 Pages1 Midterm 3/11/11 Chapter 01 #005 If a problem is defined as personal, _______ are employed to cope with the problem. Student Response Value Correct Answer Feedback A. Individual strategies 100% B. Collective strategies C. Societal strategies D. Professional strategies Score: 2/2 2. Chapter 01 #004 What famous sociologist referred to social problems as the public issues of social structure? Student Response Value Correct Answer Feedback A. RobertRead MoreDeveloping Management Skills404131 Words   |  1617 Pagesmymanagementlab is an online assessment and preparation solution for courses in Principles of Management, Human Resources, Strategy, and Organizational Behavior that helps you actively study and prepare material for class. Chapter-by-chapter activities, including built-in pretests and posttests, focus on what you need to learn and to review in order to succeed. Visit www.mymanagementlab.com to learn more. DEVELOPING MANAGEMENT SKILLS EIGHTH EDITION David A. Whetten BRIGHAM YOUNG UNIVERSITY Read MoreOcd - Symptoms, Causes, Treatment131367 Words   |  526 Pagesby any means, electronic, mechanical, photocopying, microfilming, recording, or otherwise, without written permission from the Publisher. Printed in the United States of America This book is printed on acid-free paper. Last digit is print number: 9 8 7 6 5 4 3 LIMITED PHOTOCOPY LICENSE The Publisher grants to individual purchasers of this book nonassignable permission to reproduce the appendices of this book. This license is limited to you, the individual purchaser, for use with your own clients andRead MoreOrganisational Theory230255 Words   |  922 PagesPerspectives John McAuley, Joanne Duberley and Phil Johnson . This book is, to my knowledge, the most comprehensive and reliable guide to organisational theory currently available. What is needed is a text that will give a good idea of the breadth and complexity of this important subject, and this is precisely what McAuley, Duberley and Johnson have provided. They have done some sterling service in bringing together the very diverse strands of work that today qualify as constituting the subjectRead MoreProject Management Infomaton System48477 Words   |  194 Pages........ 44 4. COMPONENTS OF DME-IS ................................................... 51 4.1 What we do ........................................................... 53 4.2 For Whom we do it ................................................. 62 4.3 By Whom we do it .................................................. 65 4.4 With whom we do it ................................................ 71 4.5 At what cost? ......................................................... 72 4.6 Where we d o it? .......Read MoreStrategic Marketing Management337596 Words   |  1351 PagesPreface Overview of the book’s structure 1 Introduction 1.1 1.2 1.3 1.4 1.5 1.6 Learning objectives The nature of marketing The management process Strategic decisions and the nature of strategy The marketing/strategy interface Summary xi xiii 1 3 3 7 11 19 37 41 43 45 45 50 53 70 71 75 77 79 79 80 81 86 88 89 101 102 104 107 109 Stage One: Where are we now? Strategic and marketing analysis 2 Marketing auditing and the analysis of capability 2.1 2.2 2.3 2.4 2.5 2.6 2.7 Learning objectives Introduction

The Bay Of Pigs And The Cuban Missile Crisis - 1516 Words

The Bay of Pigs invasion has come to be known as the perfect failure in American history. The invasion only lasted two days but the effects of the invasion lasted for decades. One of the most significant consequences of the Bay of Pigs was the thirteen day standoff between the Soviet Union and the United States over the installation of nuclear armed Soviet missiles on Cuba a year after the Bay of Pigs. The standoff, known as the Cuban Missile Crisis, is the closest the world has come to nuclear war. The causes and the responsibility for the Cuban Missile Crisis are many. Was the Bay of Pigs just another event in a timeline that was destined for the Cuban Missile Crisis or did the Bay of Pigs cause the Cuban Missile Crisis? A historical analysis of the events leading up to the Bay of Pigs as well as the aftermath of the Bay of Pigs will substantiate the fact that the Bay of Pigs was a substantial critical event causing the Cuban Missile Crisis. The planning for the Bay of Pigs began under President Eisenhower’s administration. President Eisenhower approved the CIA’s Bay of Pigs plan to oust Fidel Castro and overthrow Cuba’s communist government on March 17, 1960. The planning and preparation continued throughout the rest of the year. On January 20, 1961, John F Kennedy became the President of the United States. He had learned of the Bay of Pigs plan months earlier, and now as President, after consulting with his advisors, also approved the CIA planned Bay of PigsShow MoreRelatedThe Cuban Missile Crisis : The Bay Of Pigs Invasion1272 Words   |  6 PagesProceeding to the Cuban Missile Crisis, American relationships with Castro were previously tense by the Bay of Pigs invasion (1961) where the United States made an unorthodox action towards Cuba by financing and sending insurgent Cubans to help aid in overthrowing and attacking Castro’s supporters and Castro himself0000000. The Bay of Pigs wa s unsuccessful. This eventual lead to Castro’s joining with communist Soviet Union and leaving Castro cautious of American plans for Cuba. Castro’s suspicionsRead MoreHow Did The Bay Of Pigs Invasion And The Cuban Missile Crisis Affect The Cold War3334 Words   |  14 Pagesother countries empower today in their militaries. For this research paper the focus will primarily be on the United States, the Soviet Union, and Cuba. The aim of this paper is to answer the research question of â€Å"How did the Bay of Pigs Invasion and the Cuban Missile Crisis affect the Cold War and the 3 major countries that participated in the war†? Both positive and negative effects of the war will be discussed and researched and at the end, there will be a final understanding of what truly occurredRead MoreJohn F. Kennedy s Decision Making Process1186 Words   |  5 Pagesdue to his infallible leadership and decision making skills. For this reason, I would like to investigate the extent to which John F. Kennedy’s decision-making process changed from the Bay of Pigs Invasion to the Cuban Missile crisis during his presidency. I chose the Bay of Pigs Invasion and the Cuban Missile Crisis because the first is an event in John. F. Kennedy’s presidency before he gained experience from this job and the latter is an event from after he was acquainted with the presidential roleRead MoreEssay about The Cuban Missile Crisis756 Words   |  4 PagesThe Cuban Missile Crisis Between 1959 and 1962 relations between USA and Cuba deteriorated. Up until 1959, America had kept General Batista in power over Cuba and had strong links, especially in trade. Castro’s ascent to power in 1959 triggered the short-term events contributing to the Cuban Missile Crisis. The main cause of the Cuban Missile Crisis was the cold relationship between the two great superpowers: America and Russia. This hadRead MoreThe Revolution Of The Cuban Revolution1559 Words   |  7 PagesThe Cuban revolution was the spark that ignited the flame of communism in Cuba. The developing nation gained independence only as recently as 1898, and was already filled with an atmosphere of distrust and resentment towards the United States. In July of 1953, a revolution began in Cuba between the United States backed President Batista and Fidel Castro. Fidel and his brother Raul Castro lead a series of guerilla warfare battles against the forces of President Batista. â€Å"I am Fidel Castro and we haveRead MoreWhat was the cause of the 1962 Cuban Missile Crisis1495 Words   |  6 Pagesof the 1962 Cuban Missile Crisis? The Cuban missile crisis is considered the closest time the world has ever come to nuclear war. There are many causes that led the world to such confrontation that was ultimately the product of the hostility and secrecy between the nations. As the world sat on the brink of mass destruction, all hope lied with Nikita Khrushchev and President Kennedy coming to a compromise. It is because of this that it is worth analysing the true cause of the crisis, or if it wasRead MoreCuban Missile Crisis : The End Of The World1647 Words   |  7 PagesTo most people, the Cuban missile crisis seemed like the start of an inevitable worldwide nuclear war. 1962 seemed like it was the end of the world for some, but somehow the United States was able to avoid a crisis evade an all out nuclear war with the U.S.S.R. The Cuban missile crisis can not be however, look at just in that timeframe. There are events including the Cuban Revolution that lead up to the United States losing their ties with Cuba. The Bay of Pigs invasion was an unsuccessful attemptRead MoreThe Cuban Missile Crisis : The Cold War1081 Words   |  5 Pageseyeball to eyeball, and I think the other fellow just blinked. ~ Secretary of State Dean Rusk (LaFeber, p. 422). This prominent line was uttered after the Poltava (Soviet ship conveying IRBM missiles to Cuba) turned away from its intended destination, which marked the end of the sinister Cuban Missile Crisis (â€Å"Bos†, pgh. 2). The Cold War was a perpetual state of political animosity entailing the employment of propaganda, ultimatums, and other nonviolent means, which existed between the two universalRead MorePresident John F. Kennedy: Hero or Villain Essay1295 Words   |  6 Pagesas the Cuban Missile Crisis. Briefly this crisis can be explained as a confrontation between two of the world’s greatest superpowers, the United States and the Soviet Union, which nearly instigated a nuclear calamity that could have destroyed both nations. The two nations had been at odds for years over their differing political ideologies; while the Soviet Union favored communism, the United States was a republic founded on democratic ideals. The provocation for the Cuban Missile Crisis was dueRead MoreGroupthink1185 Words   |  5 Pages the United States viewed reconnaissance photographs of Cuba and discovered Soviet missiles which were under construction. The next day President John F. Kennedy was informed of the discovery and the President formed a group of twelve advisors to plan and handle the crisis. The advisors met for seven days to plan a strategy on how to handle the crisis and on October 22, 1962, President Kennedy revealed the crisis to the American public and of his decision to surround and blockade Cuba. President

Code of Ethics in Counselling

Question - Describe, identify and apply ethical practice skills and comply with legal responsibilities. Identify safety issues for client and others such as self harm suicide ? Answer - Introduction PACFA is an organization standing for Psychotherapy and Counselling Federation in Australia to foster development of professional practice by the means of training, supervision, research and some other clinical practices (Brett, 2011). The code of ethics giving fundamental values to be used in embracing key principles and setting up framework for ethics. However, there can be issues challenging the legal and ethical standpoints (Council). The professional values are becoming more and more significant in a way to express the ethical commitment towards values and beliefs. The analysis will lay stress upon some of the chosen principles for code of conduct in ethical and legal background by specially focusing over practical adoption of these principles in the real life companies or business organizations. The analysis also lays stress upon the upcoming challenges or barriers in the path of application or execution of those values in the ethical code of conduct. Values of counselling and psychotherapy There are primarily nine principles of ethical code of conduct as defined by PACFA (Brett) with each one of them holding special relevance in the practical scenario of business applications and ethical practices. It includes a commitment towards respecting human rights and dignity. It includes commitment to increase personal effectiveness. It includes appreciating the variety of human experience and culture. It includes enhancing the quality of relationships between people. Respecting Human Rights and Dignity This value and ethical standard complies with the fact that every counselling sessions must respect human rights and dignity of all the participants and the stakeholders connected with the session. Every participant and personnel of management must respect the rights of every other co member by upholding their work dignity (Crowden, 2008). The counsellors of professional ethics and rules teach to respect the essentiality of worth, humanity and dignity to promote value of work (Schofield, 2008) for all the potential participants in the work field. The professionals and counsellors for developing a professional identity recognize the need to protect the rights of the participants including the right to have an informed consent (Mahoney, 2006). All the practitioners and the counsellors have to abide by the laws pertaining to human rights and the society in which they practice and live. Counsellors of psychotherapy consider the social context of the participants and the stakeholders alon g with the connections they have with the laws and rules. Supervisors and counsellors are also responsible for protecting the rights of confidentiality of the clients (Anderson, 1999) in the context of information sharing. For a practical example that can be taught in the counselling process it can be seen that an organization having 70% of men and 30% of female population, it is utterly important to save the human rights in the context of safety, rules, respect, dignity, appropriateness of behavior and other factors. Tata Consultancy Services have a formularized a code of conduct in which they have explicitly mentioned that every employee shall be treated with dignity and to maintain an environment which is free of sexual harassment (physical, verbal, psychological) to help in providing merit based decisions. For a practical application of human rights and respect for dignity in the counselling process, there can be special sessions for exchanging information and communication to be able to observe the inherent respect for rights of every individual and thereby come on an analysis for every participant in the process of counselling There are some of the principles covered in protection and respect of human rights and dignity like right to life to protect the life of the participants. However, there must be counselling provided for suicidal attempts caused which may prove to a barrier to respecting this human rights. There must be respect of human rights to prohibit torture and inhuman treatment (Donnelly, 2013) and to protect the people from slavery of acts of forced labor. Counsellors must teach the participants, the right to liberty and freedom including some personal rights that the place of their practice must respect and uphold. The workplaces do protect the freedom of thought, belief and religion (Rorty, 1993) within the work environment so as to make the participants express the views freely. Human rights pertaining to discrimination are protected and respected. Social barriers are prominent in this scenario where the social stature, income group, cultural background and other factors varies resulting in to situations of discrimination and violation of human rights to each and every one. Therefore, the code of ethics state that for every institution or organization in every field of work, the human rights of people must be protected and their work dignity including the sense of diversity must be upheld within the workplace. Commitment to increase personal effectiveness Personal effectiveness is realized by the amount of work or the effort that an individual person puts into the task required. Personal effectiveness should increase with time so as to give better output to the workplace as well as it is essential for personal development. Counsellors must take necessary steps and arrange sessions so as to develop and maintain a competent environment within the organization so as to make the professionals perform well in their work culture and prove to be mutually advantageous (Council, 1985) for all. Improvement in the work and the organizational environment is the key catalyst for growth and this improvement is the sole result of the personal efficiency. It is defined in code of ethics of any workplace that participants must comply with rule to refine their professional skills by learning new skills and polishing the acquired skills (Australia, 1982) with due experience and professional domain knowledge. Some places for work also give some recommend ations and solutions to increase the personal effectiveness. Some of the key recommendations are to develop a better sense of self concept required for achieving self effectiveness and self excellence (Anderson, 1993). Workplaces lay stress over realizing crisp and clear goals for oneself so as to direct the resources and capabilities in a single direction. Organization of work (Argyris, 1974) and ethical practices is itself a focused and important task which leads to enhancement in the principles of personal effectiveness. It is also required to develop people and HR skills (Tziner, 1991) so as to learn and develop personal effectiveness and management along with developing team leadership and association skills. Various organizations are laying stress over self development techniques, principles and strategies to refine personal skills and effectiveness. Companies specifically mention this in their code of ethics to motivate the participants and to keep them self sufficient (DiMat tia, 1990) to learn and progress in the work environment. In the process of counselling there must be customized sessions for group f participants sharing common level of intellect and self learning capabilities. There must be sessions given over personal enhancement and its use in the future of any work. Counsellors must maintain an open communication to foster the development of personal effectiveness and must have a learning environment to promote self learning techniques. However, there are some of the barriers in developing this code of ethics in counselling process such as personal prejudices on development and the sources of personal effectiveness development. There may be participants who are resistant to learn new things and develop personal skills out of jealousy, competition and objective behavior. People who are susceptible to age are unable to learn in a better way and lack ethical responsibilities of self learning. Appreciating variety of human experience and culture This value under the code of ethics includes appreciating and rewarding the experience and performance of the participants in the counselling sessions to boost their personal confidence. It is essential for every counsellor to pay due respect to the past experiences and culture of every participant and to modulate and structure the sessions and strategies that are special for each of the participant. It is important to understand the uniqueness (Kleinman, 1999) that every person holds in and then formulate the strategies accordingly. Multicultural studies (Rogof, 2003) play a vital role for the counselling sessions to dwell deeper into the cultural background of the participants and seek out for solutions for upcoming ethical or legal issues pertaining to personal experience. Various counsellors seek out procedures and policies so as to appreciate the individuality and uniqueness of each and every participant. There is a respect for diversity. The opposition behavior pertaining to di verse cultured participants is checked and noticed and there is a respect for diversity within the institution. There must be reorganization of diversity within the institution so as to customize the groups within it. Top management must keep a constant check over the functioning of the sessions to monitor the behavior of participants towards diversity and cultural differences. There must be appraisals, rewards or appreciations given in some or the other form to the participants who are genuinely respecting the diversity in culture and giving due regard to the past experiences of the participants (Brown, 2006). Appreciating individual experience and background culture of the participants, will motivate every individual to create an overall safe, humble and respectable environment for everybody. There must be groups made on a dynamic basis in the counselling sessions having people from diverse backgrounds and having different work experiences in terms of age, intellect and skills. This will encourage a sense of mutual respect of culture and experience. Barriers in implementation of this code of ethics is disrespect for diversity at various work places. There have been consistent news about harassment, exploitation and mishandling with participants coming from diverse backgrounds. They are ethically and morally harassed because of their background or culture as other participants make them feel different and unwanted in the official environment. Instead of appreciating their work culture, sometimes participants with different background are judged or marked on the basis of their culture which marks the presence of discrimination in diversity. Social barriers must be overcome in the process and hence, there must be special provisions in the counselling sessions to eradicate the sense of discrimination and respect every culture. Enhancing quality of relationships between people To enhance the quality of relationship between the people, incorporates establishing and maintaining the relationship between all the stakeholders both internal and external to the counselling institution so as to uphold the integrity of the staff members (Wilson, 2000) and their cooperative support extended in business projects. Counsellors must pay special attention to build positive and beneficial relationships between the participants and the outer world giving services for a successful business venture. Mentors must also pay focus over building positive relations within the whole supply chain (Ledingham, 2000) to be able to integrate all the efforts and to produce the required end product or service. Various companies specially specify the code of conduct to be followed by the participants when they would deal with the end customers or the officials of top management. Coaches must make the participants study these code of conduct and take practical case studies for research purp oses. In the process of counselling, it is a highlighted topic of concern to teach the participants to show due regard to every other employee and establish long term and mutually beneficial relationships (Gremler, 2001) with all the stakeholders. The key role of counsellors comes into picture when they have to guide the participants to maintain a good relationship with the top management as well as junior participants or peer workers to make the system of work environment and culture healthy, positive and vibrant. The challenges in adoption of this value under ethical code of conduct is the strains and hardships that may occur due to activities of misbehavior, misunderstanding, unethical procedures in work and such other factors. On a whole, there might be classifications done on the basis of socio cultural position of an employee which might lead to strained relationships causing harm to the productivity of work. Conclusion It can be summarized that code of ethics in a counselling process should be based over ethics and mentors must be proficient with the structure of the management, culture of the participants and the values and principles abided by within the institution. This will help in making the process of counselling enriched and refined. 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