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American Thoracic Society
Accounting, Auditing and Internal Financial Controls Concerns regarding questionable practices relating to accounting, auditing or internal financial controls. (Examples include, but are not limited to: misstatement of revenues or documents relating to revenue, misstatement of expenses, misstatement of assets, or misapplication of GAAP principles)
Confidentiality and Misappropriation Confidentiality refers to the protection of the Society’s non –public information and use of such information only for legitimate business purposes. Unauthorized and unlawful disclosure of Society owned intellectual property or trade secrets, as well as employee, customer or consumer information, marketing and other corporate data bases, marketing plans, business proposals and strategies. Misappropriation refers to the unauthorized or improper use of a third party’s intellectual property rights, including patents, trademarks, copyrights and trade secrets.
Donor Stewardship Funds directed to the organization have not been handled with the utmost truthfulness or not used in accordance with the donor’s intentions and wishes. Failure to provide due care with respect to the donor, and/or donation. Injury to the public trust.
Embezzlement To appropriate (as property entrusted to one's care) fraudulently to one's own use. (Examples include: bookkeeping errors, misapplication of funds, and mishandling of cash)
Falsification of Contracts, Reports or Records Falsification of records consists of altering, fabricating, falsifying, or forging all or any part of a document, contract or record for the purpose of gaining an advantage, or misrepresenting the value of the document, contract or record.
Gifts and Entertainment Refers to the inappropriate offering, solicitation or accepting of items of more than nominal value from vendors, customers or other third parties in a capacity as an employee of the Society.
Improper Supplier or Contractor Activity Supplier or contractor activity in violation of corporate policies and procedures; improper supplier or contractor selection based on personal gain, improper negotiation or diversion of contract awards.
Improper Use of Intellectual Property Unauthorized and unlawful disclosure of confidential information including inventions, research and technical data, formulas, discoveries, designs, improvements, ideas, manufacturing directives, computer programs, trademarks, patents, copyrights, unpublished financial or pricing information and all related documentation.
Theft (Larceny, Burglary, Robbery) The act of stealing; specifically : the felonious taking and removing of personal property with intent to deprive the rightful owner of it; an unlawful taking (as by embezzlement or burglary) of property.
Unauthorized/Fraudulent Use of Company facilities and equipment The misuse or abuse of Society Support Services, equipment, or assets.
Violations of Policy Related to Professionalism and Ethical Conduct, Non‐Discrimination and Harassment Sexual harassment is defined by the federal Equal Employment Opportunity Commission as unwelcome sexual advances, requests for sexual favors, and other verbal or physical conduct of a sexual nature. The American Thoracic Society Policy on Professionalism and Ethical Conduct includes the expectations that members act fairly, in good faith, honestly, and respectfully in their dealings with others; adhere to ethical standards in research; protect confidential information; disclose conflicts of interest; and refrain from sexual harassment and from retaliation for declining, objecting to, or reporting harassment or other sexual conduct.
Other Improper, dishonest or illegal activities that do not conform to the other violation categories.