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38638 results in Cambridge Textbooks

Page 1530 of 1932

  • 1 - An Introduction to the Export and Import of Goods and Services

  • Justin Malbon, Monash University, Victoria, Bernard Bishop, Griffith University, Queensland
  • Book:
    Australian Export
    Published online:
    06 August 2018
    Print publication:
    30 October 2014, pp 1-17

  • Summary

    Key Concepts

  • Exporters selling goods and services will usually agree with the buyer on terms and conditions for the sale. Some of the terms may be in writing. Often, the written terms are little more than a sales order and email correspondences. If there is a dispute between the parties, a court or tribunal will usually be required to work out what the parties intended, using both written terms and ‘implied’ terms. These may be divined from communications and past conduct between the parties, and usual business practices in the relevant industry. There may also be terms that are implied by law in the absence of contrary express and implied agreements between the parties.

  • Parties to international contracts for sale of goods may incorporate standard terms into their sales contracts, known as ‘incoterms’.

  • Export documents refer to the range of documents that an exporter must prepare to enable goods to leave the country, be accepted into the country of the importer and, frequently, to enable payment to be made through the international banking system.

  • The procedure for international sales of goods transactions refers to the steps that need to be taken predominantly by the exporter so that the goods arrive in the importer’s country at the time and by the method of transport agreed between the parties.

  • Exports of services differ from sales of goods in that the terms of agreements and the procedure adopted by exporters and importers tend to be less standardised and depend upon negotiation between the parties.

  • […]

  • 8 - Exporting Through an Overseas Representative

  • Justin Malbon, Monash University, Victoria, Bernard Bishop, Griffith University, Queensland
  • Book:
    Australian Export
    Published online:
    06 August 2018
    Print publication:
    30 October 2014, pp 228-248

  • Summary

    Key Concepts

  • A principal is the person or company that appoints an overseas representative. For the purposes of this chapter this is the Australian exporter.

  • If the overseas representative is appointed by the Australian principal as an ‘agent’, the agent’s role is usually to find customers for the principal’s products and refer the customers to the principal so that a contract for sale can be entered into by the principal and the customer.

  • If the overseas representative appointed by the principal is a distributor, the principal will sell its product to the distributor, who will on-sell them to customers in the overseas country.

  • The terms and conditions of an agency agreement or a distribution agreement refer to the document that sets out the respective rights and obligations of the principal and the agent in an agency agreement and the principal and the distributor in a distribution agreement.

  • Laws of an overseas country that commonly affect agency and distribution arrangements are laws that affect the rights of customers regarding the agent and the principal, laws that affect the termination of any agency and distribution agreements and competition laws.

  • Competition laws are laws that seek to preserve competition in the market.

    • What is Covered in this Chapter

    This chapter deals with:

  • The differences between an agency arrangement and a distribution arrangement and reasons an exporter might select one over the other

  • The factors an exporter needs to consider when appointing agents or distributors

  • The important terms and conditions of agency and distribution agreements, and the reasons for their significance

  • Laws dealing with principal and agent relations with third parties, termination of the relationship, and competition to the extent they affect the relationship between principal and agent or principal and distributor.

  • 5 - Transport of Exported Goods

  • Justin Malbon, Monash University, Victoria, Bernard Bishop, Griffith University, Queensland
  • Book:
    Australian Export
    Published online:
    06 August 2018
    Print publication:
    30 October 2014, pp 128-155

  • Summary

    Key Concepts

  • An important document for the carriage of goods by sea is the bill of lading, or other form of sea carriage document. The air waybill is an important document for the carriage of goods by air. These documents provide evidence of the terms of the contract of carriage; act as a receipt for the goods; and entitle the holder of the document to collect the goods when they arrive at the place of destination. They are therefore important documents for determining the rights and liabilities of the parties.

  • If exported goods are damaged or lost during carriage, questions may arise as to who is liable for the loss and the extent of that liability. Broadly speaking, the monetary losses for the lost or damaged goods are borne by the exporter, importer or carrier, or the monetary losses are shared by some or all of them.

  • Historically, carriers, particularly British carriers, were included in the contract of carriage clauses that exempted them from all liability for loss or damage to the cargo, including for negligence. US courts and other courts often refused to uphold these clauses. The differing approaches to these clauses caused considerable confusion and complexity, leading to international pressure to bring about some uniformity in domestic laws regarding carrier liability.

  • International conventions for the carriage of goods by sea and by air were first introduced during the early 20th century, which were adopted by many countries. These conventions, among other things, set mandatory minimum monetary liabilities for carriers for loss or damage to cargo. Some of these conventions have been adopted under Australian law.

  • 10 - Ethical theory

  • from Part 3 - Business Ethical Theory and Analysis
  • Gael McDonald
  • Book:
    Business Ethics
    Published online:
    06 August 2018
    Print publication:
    29 October 2014, pp 307-340

  • Summary

    ‘There may be times when we are powerless to prevent injustice, but there must never be a time when we fail to protest.’

    Elie Wiesel, 1928–, professor and political activist

    Chapter aim

    To gain an appreciation of normative philosophy and ethical theory as a precursor to developing skills in ethical decision-making.

    Chapter objectives

  • Recognise the value of ethical theory in relation to ethical decision-making.

  • Defend the role of normative philosophy in the arena of business ethics.

  • Distinguish between normative ethical theory and descriptive ethical theory.

  • Describe the key theories that are deemed to be teleological/consequential theories.

  • Identify the theoretical streams within the deontological school of thought.

  • Outline the relationships between the ethical principles of duty, rights and justice.

  • Demonstrate what role virtue-based ethics has for business managers.

    • Introduction

    There is a reason that we have left ethical theory until a later chapter in the text. It is that most people’s eyes tend to glaze over and they stifle a yawn when you mention theory, but this need not be the case because ethical theory can be useful when we find ourselves face to face with an ethical situation in our own workplace. Moral philosophy acts as a pivotal theoretical foundation for our understanding of applied ethics. Ethical theories also provide a number of alternative perspectives for both evaluating and resolving ethical issues that may arise in the business context. A good way to think of the variety of ethical theories is to imagine them as different lenses through which we can view an ethical circumstance.

  • 9 - Ethical issues in international business

  • from Part 2 - Business Ethical Issues
  • Gael McDonald
  • Book:
    Business Ethics
    Published online:
    06 August 2018
    Print publication:
    29 October 2014, pp 267-304

  • Summary

    ‘There are truths on this side of the Pyrénées which are falsehoods on the other.’

    Michel de Montaigne, 1533–1592, French essayist

    Chapter aim

    To examine the ethical issues surrounding international business operations for multinational organisations.

    Chapter objectives

  • Identify the ethical principles most relevant to international business.

  • Contrast the alternative philosophical propositions of ethical relativism and ethical absolutism.

  • Recognise the current and emerging ethical issues in international business.

  • Explore in more detail the ethical issues of bribery and corruption.

  • Review a range of international bodies that have been established to provide ethical guidance to international business.

  • Describe what is meant by the concept of corporate citizenship and shared value.

    • Introduction

    According to The Economist, the two most popular words used by business are ‘global’ and ‘leadership’ (‘Davos ban and his defects’ 2013), so it comes as no surprise that globalisation and the related activities of firms involved in international business activities come under constant scrutiny. In the 2012 IBM world survey of students and CEOs, of the top 10 issues, globalisation rated as the fourth most important issue for students, and ranked as number six for CEOs (Marshall & Kinser 2013). Globalisation is the term used to describe the ever-increasing technological and financial integration, and interdependence, of economies and business operations around the globe.

  • 4 - Ethical issues in human resource management

  • from Part 2 - Business Ethical Issues
  • Gael McDonald
  • Book:
    Business Ethics
    Published online:
    06 August 2018
    Print publication:
    29 October 2014, pp 107-145

  • Summary

    ‘Treating people with respect will gain one wide acceptance and improve the business.’

    Second Business Principle of Tao Zhu Gong (500 BC), Assistant to the Emperor of Yue

    Chapter aim

    To identify current ethical issues in human resource management (HRM).

    Chapter objectives

  • Identify the dominant ethical principles that relate to HRM.

  • Contrast the rights and duties of employees with those of managers.

  • Describe the variety of workplace contexts within which discrimination can occur.

  • Identify specific ethical issues during recruitment and selection, compensation, engaging in the work environment, health and safety and separation from an organisation.

  • Describe the characteristics of a ‘just’ work environment.

    • Introduction

    For most organisations, employees are their largest resource and the most significant financial investment. Consequently, good managers are attentive to ethical issues in relation to human resources and have an overarching concern for fair and proper treatment. Fair treatment involves treating people with respect and upholding their rights. Ethical issues in HRM involve not only the rights and expectations of employees, but also the rights and expectations of the employer. So, for example, while there is undoubtedly a duty of care required of employers, there is also the expectation that employees will provide a meaningful contribution for the reward of pay.

  • 1 - Introduction to business ethics

  • from Part 1 - Business Ethics Overview
  • Gael McDonald
  • Book:
    Business Ethics
    Published online:
    06 August 2018
    Print publication:
    29 October 2014, pp 3-33

  • Summary

    ‘It takes 20 years to build a reputation and five minutes to ruin it.’

    Warren Buffett, 1930–, American investment entrepreneur

    Chapter aim

    To provide an introduction to business ethics and enable the development of a clear understanding of the numerous factors that enhance ethical awareness in business.

    Chapter objectives

  • Gain an appreciation of the range of industry sectors in the business environment that are experiencing ethical challenges.

  • Critique current attitudes to business ethics.

  • Describe the four levels on which business ethics operates.

  • Clarify the concepts of legality, morality, personal character and values in relation to ethics.

  • Differentiate moral relativism from moral absolutism, and extrapolate Kohlberg’s Theory of Moral Development to organisations.

  • Identify which market, government and social drivers are currently operating to increase ethical awareness in business.

    • Introduction

    In what has been described as the worst industrial accident in South Asia since the Bhopal disaster in 1984, the collapse of an eight-storey garment factory at Rana Plaza in Dhaka, Bangladesh, resulted in the deaths of more than 1100 people and a greater number of injuries (‘Disaster at Rana Plaza’ 2013). In the past, this type of event would have been viewed as a tragic incident culminating from poor construction and lack of ongoing maintenance in a localised context, but, in today’s business environment, the circumstances take on a larger and more global perspective in regard to ethical responsibility and culpability.

  • 7 - Ethical issues in financial entities

  • from Part 2 - Business Ethical Issues
  • Gael McDonald
  • Book:
    Business Ethics
    Published online:
    06 August 2018
    Print publication:
    29 October 2014, pp 206-228

  • Summary

    ‘Although gold dust is precious, when it gets in your eyes it obstructs your vision.’

    Hsi-Tang Chih Tsang, 735–814, renowned Zen master

    Chapter aim

    To identify current ethical issues in financial entities.

    Chapter objectives

  • Discuss why a large set of financial entities needs to be considered when reflecting on ethical issues in accounting and finance.

  • Determine what some of the critical ethical concerns are in the banking sector.

  • Identify ethical issues relevant to stockbrokers and traders.

  • Describe the ethical issues of private equity firms and hedge funds.

  • Express what the potential ethical pitfalls are for auditing and consulting firms.

  • Provide examples of professional bodies and government entities that provide ethical oversight in the financial sector.

    • Introduction

    It is ironic that in 1999, in the introduction of a CD Rom on ethical practice circulated to all employees of Arthur Andersen, the international consulting and auditing firm, the managing partner noted that, ‘the day we lose the public trust is the day we go out of business’. In 2002, with 85000 employees worldwide, Arthur Andersen, one of the leading accounting firms of the times went out of business for just that; losing the trust of their customers and key stakeholders (Cooper 2013).

    Accounting and finance does not operate in a vacuum and many other organisations frame the context in which accounting and finance ethical abuses occur. As a consequence, it has been recognised that rather than just looking at accountants, we ought to be investigating the practices of other relevant actors (for example, auditors, bankers and regulators) who are also on the same stage and participating in the play (Ketz 2006). Having looked at unethical practices in accounting and finance, it is now appropriate to turn to specific key financial entities.

  • 2 - Ethical terminology

  • from Part 1 - Business Ethics Overview
  • Gael McDonald
  • Book:
    Business Ethics
    Published online:
    06 August 2018
    Print publication:
    29 October 2014, pp 34-66

  • Summary

    ‘A business that makes nothing but money is a poor kind of business.’

    Henry Ford, 1863–1947, American industrialist

    Chapter aim

    To clarify terminology related to business ethics.

    Chapter objectives

  • Explain what the theoretical foundations of corporate responsibility are in relation to agency, social contracts and integrated social contracts theory.

  • Outline the essential tenets of stakeholder management.

  • Delineate the four levels of social responsibility.

  • Critique the relationship and activities that differentiate environmentalism from sustainability.

  • Describe the key dimensions of corporate governance.

  • Identify the reporting expectations in relation to the triple bottom line.

    • Introduction

    A decade ago, Coca-Cola were banned from soft-drink production in South India after the government and several non-government organisations (NGOs) objected strongly to their water consumption (the company uses water not just in the drink itself but also in the manufacturing process, and making 1 litre of Coke consumes more than 3 litres of water). In response, Coca-Cola developed a strategy for sustainable water stewardship and established joint projects with USAID and relationships with previously adversarial non-profits, such as Greenpeace and the World Wildlife Fund for Nature (WWF), resulting in the company now using only 2 litres of water to produce 1 litre of Coke, and being 52% of the way to meeting their 2020 target for water neutrality (Lovegrove & Thomas 2013). Coca-Cola is not the only beverage company pursuing a more sustainable approach. The Florida Ice and Farm, a beverage bottler based in San José, Costa Rica, with revenue in excess of $500 million and a compound annual growth of 25%, met their goal of becoming water neutral in only four years (Haanaes et al. 2013).

  • 3 - Ethics in information technology

  • from Part 2 - Business Ethical Issues
  • Gael McDonald
  • Book:
    Business Ethics
    Published online:
    06 August 2018
    Print publication:
    29 October 2014, pp 69-106

  • Summary

    ‘You have zero privacy (on the internet) anyway. Get over it.’

    Scott McNealy, 1954–, former CEO of Sun Microsystems, 2009

    Chapter aim

    To identify current ethical issues, predominantly within the information technology (IT) and information systems (IS) domains.

    Chapter objectives

  • Recognise current and emerging ethical issues in IT.

  • Understand the ethical principles most relevant to IT.

  • Describe organisational, personal and societal ethical issues in IT.

  • Conduct further exploration into key issues of interest.

  • Analyse contrasting positions that underpin ethical issues in, for example, the freedom of information.

  • Formulate views in relation to current ethical issues that may affect you personally.

  • Review the common content of current Codes of Conduct for IT professionals.

    • Introduction

    Our interactions with technology are contradictory. We are often excited about new technologies and what they can do for us. Having a phone with the ability to communicate, photograph, store data and search the web is liberating but often, once new technologies have been developed and adopted, ethical issues in regard to their use are raised and need to be deliberated. Once an ethical issue in relation to IT has been raised and starts to firm up, legislation may begin to wrap itself around the issue and parameters for control or protection are introduced. However, given the speed at which technology is developed, the extent of the consideration needed to be given to these issues and the slowness with which legislation is introduced, unresolved ethical issues abound.

  • 8 - Ethical issues in entrepreneurship and small business

  • from Part 2 - Business Ethical Issues
  • Gael McDonald
  • Book:
    Business Ethics
    Published online:
    06 August 2018
    Print publication:
    29 October 2014, pp 229-266

  • Summary

    ‘When someone comes in with an idea that has never been tried, the only way you can judge is by the kind of man you are dealing with.’

    Georges Doriot, 1899–1987, father of venture capitalism

    Chapter aim

    To examine the ethical issues faced by entrepreneurs and small business owners.

    Chapter objectives

  • To be cognisant of the environment within which entrepreneurs operate that may lend itself to unethical practices.

  • Review research findings in relation to the ethical characteristics of entrepreneurs.

  • Discuss the role of the entrepreneur in building an ethical culture.

  • Identify the ethical principles that more directly relate to entrepreneurs and small business owners.

  • Explore the ethical dilemmas which may confront entrepreneurs and small business owners.

  • Differentiate between sustainability, entrepreneurship and environmental entrepreneurship.

  • Explain the potential impact from social entrepreneurship.

    • Introduction

    The US Global Entrepreneurship Monitor (GEM) indicated that 29 million US adults were starting or running new businesses in 2011, and nearly 40% expected to create more than five new jobs in the next five years. The report indicated that the US experienced a more than 60% increase in entrepreneurial activity between 2010 and 2011 (Xavier et al. 2012). In the Southern Hemisphere, Australian start-ups compare well with their American counterparts. The Australian version of the GEM study indicates that Australia has high rates of entrepreneurship, second only to the US among innovation-driven economies (M Clark et al. 2013).

    Entrepreneurship is highly regarded for its ability to generate individual income, produce value creation, and to enhance economic development. Companies such as Apple, Berkshire Hathaway, Google, Oracle and Starbucks, are powerful examples of founder-led companies that originated from humble beginnings to become multi-billion dollar empires. Most businesses, however, do not reach this size, and entrepreneurs settle into small to medium-sized businesses (Kopp 2013).

Page 1530 of 1932