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BUSINESS ETHICS & CORPORATE GOVERNANCE

UNIT I
1) Introduction to business ethics
Normative ethics
Prescriptive ethics
Applied ethics
Ethics, morality and legality
Concept of right and duty- business- western and Indian prospective, definition and
scope relevance in social changes
Ethical organism and corporate code of conduct
2) Business ethics conceptual background
Conceptual approaches
Echoism v/s altruism
Entrepreneur and manger- its role and responsibilities
Responsibilities towards stakeholder
Profit making
UNIT II
1) Indian perspective of ethics
Purusharthas- dharma, artha, kama, moksha
Concept of dharma
2) Ethics of global prospective
Ethics in global marketing and advertising
Ethical prospective in employment including in the international labour
organization standard
3) Ethics & IT
Environmental ethics
Ethics and cross cultural influence
UNIT III
1) Concept of CSR
Meaning
Relevance and significance
Value approach
2) CSR within organization
Labour relation
Work atmosphere
Exploitation and harassment
Safety standards and environmental concern
Perquisites and incentives
3) CSR & society
Role and responsibility of local community in business
Intervention of business

Role of NGOs and international agencies in CSR


Integrating CSR into business
CSR measures and indicator
CSR and sustainable development
CSR and triple bottom line in business

SPECIAL STUDY IN FINANCE


module-1 economic value addition
1.defered tax (asset & liability) AS.22

2.Segment reporting AS-17


3.IPO,Stock option plan
4.Sweat equity AS 30
5.Recognition & Measurement of Financial & future deviation-AS 31
6. Representation of financial & future derivation
module 2-Appraisal of term loan
1.Project Report
2.Struture of project report
module 3- Accounting for eect o changes in oreign xchange rateAS.11
1.purchase & sale of goods & service
2. assets & loans
3.computation & treatment of xchange differnces

module 4- Financial services


1.hire purchase
2.lease-financial
3.capital mgnt
4.underwriting
5.merchant banking
6.credit ratings
7.mutual funds

Paper pattern for theory papers like HRM, SSM, Ethics, Special studies in Marketing, Logistics
Q1. From Unit 1 only
One 8 mark questions compulsory and any one question from two 7 marks questions. Long
concepts or shorts notes can be clubbed together in the 8 mark question ie:- 2 Short note for 8
marks.
Q 2. From Unit 2 only
One 8 mark questions compulsory and any one question from two 7 marks questions. Long
concepts or shorts notes can be clubbed together in the 8 mark question ie:- 2 Short note for 8
marks.
Q3. From Unit 3 only
One 8 mark questions compulsory and any one question from two 7 marks questions. Long
concepts or shorts notes can be clubbed together in the 8 mark question ie:- 2 Short note for 8
marks.
Q4. From Unit 4 only
One 8 mark questions compulsory and any one question from two 7 marks questions. Long
concepts or shorts notes can be clubbed together in the 8 mark question ie:- 2 Short note for 8
marks.
Q5. CASE STUDY- 15 marks. Ideally around 3 questions of 5 marks each or 5 questions of 3 marks
each.

Paper pattern for numerical papers like Financial Management and Special studies in Finance
Q1. One 10 mark questions compulsory and any one question from two 5 marks questions.
Q 2. One 10 mark questions compulsory and any one question from two 5 marks questions
Q3. One 10 mark questions compulsory and any one question from two 5 marks questions

Q4. One 8 mark theory questions compulsory and any one question from two 7 marks theory
questions
Q5. CASE STUDY- 15 marks. Ideally should be from capital budgeting in FM and term loan in SSF
Note:- In FM and SSF more than one questions could be theory. Total weight age of theory could be
between 15-30 marks.

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