BA4 – Fundamentals of Ethics, Corporate Governance and Business Law

4个单元 · 28个章节

免费的BA4 – Fundamentals of Ethics, Corporate Governance and Business Law学习笔记，专为CIMA (CGMA Professional Qualification)学生准备。下列每个章节都涵盖一个重点主题，附有例题与练习提示，可在 thinka 应用中延伸练习。

A. Business ethics and ethical conflict

The nature and importance of ethics
Professional values and the public interest
Frameworks of laws, regulations and standards (CIMA and IFAC codes)
Rules-based versus principles-based approaches to ethics
The fundamental ethical principles
Independence, scepticism, accountability and social responsibility
Threats and safeguards to the ethical principles
Regulating ethical behaviour: the CIMA Code and the law
Consequences of ethical and unethical behaviour
Ethical dilemmas and CIMA's Ethical Checklist

B. Corporate governance, controls and corporate social responsibility

The role of corporate governance
Corporate governance, directors and board structures
The role of external and internal audit
The nature of errors and fraud
Corporate social responsibility (CSR)
CSR within company reporting

C. General principles of the legal system, contract and employment law

Essential elements of a valid contract
Offer, acceptance and agreement
Intention to create legal relations and misrepresentation
Contract terms: conditions and warranties
Corporate capacity to contract
The contract of employment
Workplace policies and procedures
Termination: unfair and wrongful dismissal

D. Company administration

Forms of business organisation and corporate personality
Public versus private companies
The Articles of Association
Advantages and disadvantages of a company limited by shares

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