Download - 1 THE FINANCIAL MANAGEMENT INSTITUTE ETHICS - THE CHALLENGES CONTINUE WILLIAM J. CESSFORD, FCMA, CMA
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THE FINANCIAL MANAGEMENT THE FINANCIAL MANAGEMENT INSTITUTEINSTITUTE
ETHICS -ETHICS -THE CHALLENGES THE CHALLENGES
CONTINUECONTINUE
WILLIAM J. CESSFORD, FCMA, CMAWILLIAM J. CESSFORD, FCMA, CMA
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OUTLINEOUTLINE
OPENING REMARKS\REVIEWOPENING REMARKS\REVIEW
PERSONAL ETHICSPERSONAL ETHICS
PROFESSIONAL ETHICSPROFESSIONAL ETHICS
ORGANIZATIONAL ETHICSORGANIZATIONAL ETHICS
CONCLUSIONCONCLUSION
QUESTION PERIODQUESTION PERIOD
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MORALSMORALS DEFINE WHAT IS DEFINE WHAT IS RIGHT OR WRONGRIGHT OR WRONG
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ETHICSETHICS ARE THE RULES ARE THE RULES THAT PEOPLE USE TO THAT PEOPLE USE TO
DEFINE WHAT BEHAVIOUR DEFINE WHAT BEHAVIOUR IS MORALIS MORAL
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CATEGORICAL IMPERATIVESCATEGORICAL IMPERATIVES
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CATEGORICAL IMPERATIVESCATEGORICAL IMPERATIVESTHREE TESTSTHREE TESTS
1. BE UNIVERSALIZABLE1. BE UNIVERSALIZABLE
2. DEMONSTRATE RESPECT FOR 2. DEMONSTRATE RESPECT FOR INDIVIDUAL HUMAN BEINGS INDIVIDUAL HUMAN BEINGS
3. BE ACCEPTABLE TO ALL RATIONAL 3. BE ACCEPTABLE TO ALL RATIONAL BEINGSBEINGS
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MACHIAVELLIAN MACHIAVELLIAN BEHAVIORBEHAVIOR
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MACHIAVELLIAN BEHAVIORMACHIAVELLIAN BEHAVIOR
MANIPULATE MOREMANIPULATE MORE
ARE PERSUADED LESSARE PERSUADED LESS
PERSUADE OTHERS MOREPERSUADE OTHERS MORE
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MACHIAVELLIAN KEY MACHIAVELLIAN KEY PRINCIPLESPRINCIPLES
WHAT ISWHAT IS TAKES PRECEDENCE OVER TAKES PRECEDENCE OVER WHAT OUGHT TO BEWHAT OUGHT TO BEETHICS MAY GUIDE THE PRIVATE ETHICS MAY GUIDE THE PRIVATE SPHERE BUT EXPEDIENCY REIGNS IN SPHERE BUT EXPEDIENCY REIGNS IN PUBLIC LIFEPUBLIC LIFENO ABSOLUTES IN PUBLIC LIFE, NO NO ABSOLUTES IN PUBLIC LIFE, NO CATEGORICAL IMPERATIVES, ONLY CATEGORICAL IMPERATIVES, ONLY CONDITIONAL ONES TO BE APPLIED CONDITIONAL ONES TO BE APPLIED SITUATIONALLYSITUATIONALLY
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MYTH # 1MYTH # 1
SOME THINGS ARE SOME THINGS ARE ETHICAL AND SOME ARE ETHICAL AND SOME ARE
NOTNOT
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PERSONAL ETHICSPERSONAL ETHICS
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TEN UNIVERSAL VALUESTEN UNIVERSAL VALUES
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TEN UNIVERSAL VALUESTEN UNIVERSAL VALUES
HONESTYHONESTY
INTEGRITYINTEGRITY
PROMISE-KEEPINGPROMISE-KEEPING
FIDELITYFIDELITY
FAIRNESSFAIRNESS
CARINGCARING
RESPECT CFOR RESPECT CFOR OTHERSOTHERS
RESPONSIBLE RESPONSIBLE CITIZENSHIPCITIZENSHIP
PURSUIT OF PURSUIT OF EXCELLENCEEXCELLENCE
ACCOUNTABILITYACCOUNTABILITY
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CHANGES IN OUR SOCIETYCHANGES IN OUR SOCIETY
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CHANGES IN OUR SOCIETYCHANGES IN OUR SOCIETY
IMMIGRATION POLICIES HAVE IMMIGRATION POLICIES HAVE CREATED MORE CULTURAL CREATED MORE CULTURAL DIVERSITYDIVERSITY
RELIGIOUS CHANGESRELIGIOUS CHANGES
WORKPLACE CHANGESWORKPLACE CHANGES
DRUGS, SMOKING, ALCOHOL ISSUESDRUGS, SMOKING, ALCOHOL ISSUES
FAMILY ISSUESFAMILY ISSUES
INTERNETINTERNET
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SOURCES OF LEARNING SOURCES OF LEARNING ETHICAL VALUESETHICAL VALUES
FAMILYFAMILY
RELIGIONRELIGION
CLUBS/VOLUNTEER ORGANIZATIONSCLUBS/VOLUNTEER ORGANIZATIONS
SCHOOLSCHOOL
PROFESSIONAL ASSOCIATIONSPROFESSIONAL ASSOCIATIONS
WORKWORK
TV/MEDIATV/MEDIA
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MYTH # 2MYTH # 2
RESPONSIBILITY FOR ETHICAL RESPONSIBILITY FOR ETHICAL EDUCATION RESTS WITH EDUCATION RESTS WITH
EDUCATIONAL INSTITUTIONSEDUCATIONAL INSTITUTIONS
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MYTH # 3MYTH # 3
ETHICS IS A MATTER OF ETHICS IS A MATTER OF EDUCATION ALONEEDUCATION ALONE
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MYTH # 4MYTH # 4
YOU ARE EITHER AN YOU ARE EITHER AN ETHICAL PERSON OR NOTETHICAL PERSON OR NOT
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PROFESSIONAL ETHICSPROFESSIONAL ETHICS
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MYTH # 5MYTH # 5
PROFESSIONAL ETHICS PROFESSIONAL ETHICS CAN BE SEPERATED FROM CAN BE SEPERATED FROM
OUR PERSONAL ETHICSOUR PERSONAL ETHICS
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ARISTOTLE STATED:ARISTOTLE STATED:
““MY CHARACTER IS THE MY CHARACTER IS THE SUM OF ALL MY HABITS”SUM OF ALL MY HABITS”
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LIBERAL CANIDATE TONY LIBERAL CANIDATE TONY VALERI QUOTE:VALERI QUOTE:
““APPARENTLY IT ISN’T APPARENTLY IT ISN’T ENOUGH TO COMPLY WITH ENOUGH TO COMPLY WITH
THE RULES”THE RULES”
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CODES OF ETHICSCODES OF ETHICS
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CODES OF ETHICSCODES OF ETHICS
1.1. LEGAL STIPULATIONS OF WHAT IS LEGAL STIPULATIONS OF WHAT IS RIGHT AND WRONGRIGHT AND WRONG
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CODES OF ETHICSCODES OF ETHICS
1.1. LEGAL STIPULATIONS OF WHAT IS LEGAL STIPULATIONS OF WHAT IS RIGHT AND WRONGRIGHT AND WRONG
2.2. SOCIETY’S BEHAVIORAL NORMSSOCIETY’S BEHAVIORAL NORMS
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CODES OF ETHICSCODES OF ETHICS
1.1. LEGAL STIPULATIONS OF WHAT IS LEGAL STIPULATIONS OF WHAT IS RIGHT AND WRONGRIGHT AND WRONG
2.2. SOCIETY’S BEHAVIORAL NORMSSOCIETY’S BEHAVIORAL NORMS
3.3. PROFESSIONAL (S) CODE OF PROFESSIONAL (S) CODE OF CONDUCTCONDUCT
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CODES OF ETHICSCODES OF ETHICS
1.1. LEGAL STIPULATIONS OF WHAT IS LEGAL STIPULATIONS OF WHAT IS RIGHT AND WRONGRIGHT AND WRONG
2.2. SOCIETY’S BEHAVIORAL NORMSSOCIETY’S BEHAVIORAL NORMS
3.3. PROFESSIONAL (S) CODE OF PROFESSIONAL (S) CODE OF CONDUCTCONDUCT
4.4. ORGANIZATIONS/COMPANY’S CODE ORGANIZATIONS/COMPANY’S CODE OF ETHICSOF ETHICS
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CODES OF ETHICSCODES OF ETHICS
1.1. LEGAL STIPULATIONS OF WHAT IS LEGAL STIPULATIONS OF WHAT IS RIGHT AND WRONGRIGHT AND WRONG
2.2. SOCIETY’S BEHAVIORAL NORMSSOCIETY’S BEHAVIORAL NORMS3.3. PROFESSIONAL (S) CODE OF PROFESSIONAL (S) CODE OF
CONDUCTCONDUCT4.4. ORGANIZATIONS/COMPANY’S CODE ORGANIZATIONS/COMPANY’S CODE
OF ETHICSOF ETHICS5.5. MEMBERS OWN PERSONAL CODE MEMBERS OWN PERSONAL CODE
OF ETHICSOF ETHICS
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GENERAL NORMAN GENERAL NORMAN SCHWARZKOPF STATED:SCHWARZKOPF STATED:
““LEADERSHIP IS A POTENT LEADERSHIP IS A POTENT COMBINATION OF STRATEGY COMBINATION OF STRATEGY AND CHARACTER, BUT IF YOU AND CHARACTER, BUT IF YOU MUST BE WITHOUT ONE, BE MUST BE WITHOUT ONE, BE
WITHOUT STRATEGY”WITHOUT STRATEGY”
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ORGANIZATIONAL ETHICSORGANIZATIONAL ETHICS
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MYTH # 6MYTH # 6
BUSINESS ETHICSBUSINESS ETHICS
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KEY STRUCTURAL KEY STRUCTURAL COMPONENTSCOMPONENTS
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KEY STRUCTURAL KEY STRUCTURAL COMPONENTSCOMPONENTS
1.1. STANDARDS AND PROCEDURES TO STANDARDS AND PROCEDURES TO GUIDE OUR EMPLOYEESGUIDE OUR EMPLOYEES
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KEY STRUCTURAL KEY STRUCTURAL COMPONENTSCOMPONENTS
1.1. STANDARDS AND PROCEDURES TO STANDARDS AND PROCEDURES TO GUIDE OUR EMPLOYEESGUIDE OUR EMPLOYEES
2.2. ADEQUATE STRUCTURES AND ADEQUATE STRUCTURES AND SYSTEMS THAT PROVIDE FOR SYSTEMS THAT PROVIDE FOR AUTHORITY, RESPONSIBILITY AND AUTHORITY, RESPONSIBILITY AND ACCOUNTABILITYACCOUNTABILITY
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KEY STRUCTURAL KEY STRUCTURAL COMPONENTSCOMPONENTS
1.1. STANDARDS AND PROCEDURES TO STANDARDS AND PROCEDURES TO GUIDE OUR EMPLOYEESGUIDE OUR EMPLOYEES
2.2. ADEQUATE STRUCTURES AND ADEQUATE STRUCTURES AND SYSTEMS THAT PROVIDE FOR SYSTEMS THAT PROVIDE FOR AUTHORITY, RESPONSIBILITY AND AUTHORITY, RESPONSIBILITY AND ACCOUNTABILITYACCOUNTABILITY
3.3. COMMUNICATION OF STANDARDS, COMMUNICATION OF STANDARDS, PROCEDURES AND EXPECTATIONS PROCEDURES AND EXPECTATIONS TO OUR EMPLOYEESTO OUR EMPLOYEES
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KEY STRUCTURAL KEY STRUCTURAL COMPONENTSCOMPONENTS
1.1. STANDARDS AND PROCEDURES TO STANDARDS AND PROCEDURES TO GUIDE OUR EMPLOYEESGUIDE OUR EMPLOYEES
2.2. ADEQUATE STRUCTURES AND SYSTEMS ADEQUATE STRUCTURES AND SYSTEMS THAT PROVIDE FOR AUTHORITY, THAT PROVIDE FOR AUTHORITY, RESPONSIBILITY AND ACCOUNTABILITYRESPONSIBILITY AND ACCOUNTABILITY
3.3. COMMUNICATION OF STANDARDS, COMMUNICATION OF STANDARDS, PROCEDURES AND EXPECTATIONS TO PROCEDURES AND EXPECTATIONS TO OUR EMPLOYEESOUR EMPLOYEES
4.4. PROGRAMS THAT MONITOR AND PROGRAMS THAT MONITOR AND MEASURE EMPLOYEE CONDUCT AND MEASURE EMPLOYEE CONDUCT AND ACTIONSACTIONS
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KEY STRUCTURAL COMPONENTS KEY STRUCTURAL COMPONENTS CONTINUEDCONTINUED
5. 5. ENCOURAGING EMPLOYEES TO ENCOURAGING EMPLOYEES TO SEEK ADVICE AND REPORT SEEK ADVICE AND REPORT CONCERNSCONCERNS
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KEY STRUCTURAL COMPONENTS KEY STRUCTURAL COMPONENTS CONTINUEDCONTINUED
5. ENCOURAGING EMPLOYEES TO SEEK 5. ENCOURAGING EMPLOYEES TO SEEK ADVICE AND REPORT CONCERNSADVICE AND REPORT CONCERNS
6.6. DUE DILIGENCE IN HIRING DUE DILIGENCE IN HIRING
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KEY STRUCTURAL COMPONENTS KEY STRUCTURAL COMPONENTS CONTINUEDCONTINUED
5. ENCOURAGING EMPLOYEES TO SEEK 5. ENCOURAGING EMPLOYEES TO SEEK ADVICE AND REPORT CONCERNSADVICE AND REPORT CONCERNS
6.6. DUE DILIGENCE IN HIRINGDUE DILIGENCE IN HIRING
7. ENCOURAGEMENT OF EMPLOYEES 7. ENCOURAGEMENT OF EMPLOYEES TO FOLLOW STANDARDS AND TO FOLLOW STANDARDS AND PROCEDURESPROCEDURES
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KEY STRUCTURAL COMPONENTS KEY STRUCTURAL COMPONENTS CONTINUEDCONTINUED
5. ENCOURAGING EMPLOYEES TO SEEK 5. ENCOURAGING EMPLOYEES TO SEEK ADVICE AND REPORT CONCERNSADVICE AND REPORT CONCERNS
6.6. DUE DILIGENCE IN HIRINGDUE DILIGENCE IN HIRING7. ENCOURAGEMENT OF EMPLOYEES 7. ENCOURAGEMENT OF EMPLOYEES
TO FOLLOW STANDARDS AND TO FOLLOW STANDARDS AND PROCEDURESPROCEDURES
8.APPROPRIATE RESPONSES WHEN 8.APPROPRIATE RESPONSES WHEN STANDARDS AND PROCEDURES ARE STANDARDS AND PROCEDURES ARE VIOLATEDVIOLATED
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KEY STRUCTURAL COMPONENTS KEY STRUCTURAL COMPONENTS CONTINUEDCONTINUED
5. ENCOURAGING EMPLOYEES TO SEEK 5. ENCOURAGING EMPLOYEES TO SEEK ADVICE AND REPORT CONCERNSADVICE AND REPORT CONCERNS
6.6. DUE DILIGENCE IN HIRINGDUE DILIGENCE IN HIRING7. ENCOURAGEMENT OF EMPLOYEES TO 7. ENCOURAGEMENT OF EMPLOYEES TO
FOLLOW STANDARDS AND PROCEDURESFOLLOW STANDARDS AND PROCEDURES8.APPROPRIATE RESPONSES WHEN 8.APPROPRIATE RESPONSES WHEN
STANDARDS AND PROCEDURES ARE STANDARDS AND PROCEDURES ARE VIOLATEDVIOLATED
9. REGULAR EVALUATIONS OF YOUR 9. REGULAR EVALUATIONS OF YOUR PROGRAMS EFFECTIVENESSPROGRAMS EFFECTIVENESS
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CODE OF CONDUCTCODE OF CONDUCT
PRINCIPLE OF THE RULE OF LAWPRINCIPLE OF THE RULE OF LAW
IMPARTIALITY/OBJECTIVITYIMPARTIALITY/OBJECTIVITY
RELIABILITY/TRANSPARENCYRELIABILITY/TRANSPARENCY
DUTY OF CAREDUTY OF CARE
PROFESSIONALISM/ACCOUNTABILITYPROFESSIONALISM/ACCOUNTABILITY
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MYTH # 7MYTH # 7
ETHICAL DILEMMAS ARE ETHICAL DILEMMAS ARE EPISODICEPISODIC
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ETHICS INSTITUTE ETHICS ETHICS INSTITUTE ETHICS PROCESSPROCESS
““DOING ETHICS PROPERLY: CARRYING DOING ETHICS PROPERLY: CARRYING OUT A STRUCTURAL INFORMED OUT A STRUCTURAL INFORMED
ANALYSIS IN ORDER TO DISPLAY VALUE ANALYSIS IN ORDER TO DISPLAY VALUE CHOICES AND DETERMINING WHICH CHOICES AND DETERMINING WHICH ARE ETHICAL AND WHICH ARE NOT. ARE ETHICAL AND WHICH ARE NOT.
THEN DECIDING WHICH OF THOSE THAT THEN DECIDING WHICH OF THOSE THAT ARE ETHICAL ARE ETHICALLY ARE ETHICAL ARE ETHICALLY
PREFERABLE’”PREFERABLE’”
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Santa Clara UniversitySanta Clara University 4646
FRAMEWORK FOR ETHICAL FRAMEWORK FOR ETHICAL DECISION MAKINGDECISION MAKING
1.1. RECOGNIZE AN ETHICAL ISSUERECOGNIZE AN ETHICAL ISSUE
2.2. GET THE FACTSGET THE FACTS
3.3. EVALUATE ALTERNATIVES FROM EVALUATE ALTERNATIVES FROM VARIOUS ETHICAL PERSPECTIVESVARIOUS ETHICAL PERSPECTIVES
4.4. MAKE A DECISION AND TEST ITMAKE A DECISION AND TEST IT
5.5. IMPLEMENT YOUR DECISION AND IMPLEMENT YOUR DECISION AND EVALUATE THE RESULTSEVALUATE THE RESULTS
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1010THTH INTERNATIONAL INTERNATIONAL CONFERENCE ON PUBLIC CONFERENCE ON PUBLIC ETHICS: CONCLUSIONSETHICS: CONCLUSIONS
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1010THTH INTERNATIONAL INTERNATIONAL CONFERENCE ON PUBLIC CONFERENCE ON PUBLIC ETHICS: CONCLUSIONSETHICS: CONCLUSIONS
1.1. ““ETHICS CAN BE AUDITED ETHICS CAN BE AUDITED (MEASURED), GIVEN THE PROPER (MEASURED), GIVEN THE PROPER ORGANIZATIONAL ORGANIZATIONAL ENVIRONMENTENVIRONMENT….”….”
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1010THTH INTERNATIONAL INTERNATIONAL CONFERENCE ON PUBLIC CONFERENCE ON PUBLIC ETHICS: CONCLUSIONSETHICS: CONCLUSIONS
1.1. ““ETHICS CAN BE AUDITED ETHICS CAN BE AUDITED (MEASURED), GIVEN THE PROPER (MEASURED), GIVEN THE PROPER ORGANIZATIONAL ENVIRONMENT…ORGANIZATIONAL ENVIRONMENT…
2.2. ““TOOLS RANGE FROM MEASURING TOOLS RANGE FROM MEASURING IMPLEMENTATION OF CODES OF IMPLEMENTATION OF CODES OF CONDUCT, ORGANIZATIONAL SELF-CONDUCT, ORGANIZATIONAL SELF-ASSESSMENTS, EMPLOYEE AND ASSESSMENTS, EMPLOYEE AND CLIENT SURVEYS, RISK PROFILESCLIENT SURVEYS, RISK PROFILES...”...”
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1010THTH INTERNATIONAL CONFERENCE ON INTERNATIONAL CONFERENCE ON PUBLIC ETHICS: CONCLUSIONS PUBLIC ETHICS: CONCLUSIONS
CONTINUEDCONTINUED
3.”IN EMPLOYING THESE TOOLS, IT IS 3.”IN EMPLOYING THESE TOOLS, IT IS IMPORTANT TO BALANCE THE NEED IMPORTANT TO BALANCE THE NEED FOR PRIVACY; TO DISTINGUISH FOR PRIVACY; TO DISTINGUISH AMONG VALUES, INSTITUTIONAL AMONG VALUES, INSTITUTIONAL REQUIREMENTS AND ACTUAL REQUIREMENTS AND ACTUAL PRACTICES; TO GAUGE THE PRACTICES; TO GAUGE THE COMPLIANCE WITH SPECIFIC COMPLIANCE WITH SPECIFIC PROCEDURES AND TO PROMOTE PROCEDURES AND TO PROMOTE OVERALL ETHICAL CULTURE….”OVERALL ETHICAL CULTURE….”
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1010THTH INTERNATIONAL CONFERENCE ON INTERNATIONAL CONFERENCE ON PUBLIC ETHICS: CONCLUSIONS PUBLIC ETHICS: CONCLUSIONS
CONTINUEDCONTINUED
4. “THE QUALITY OF ETHICS AUDITS 4. “THE QUALITY OF ETHICS AUDITS DEPENDS ON THE CONCEPTUAL DEPENDS ON THE CONCEPTUAL FRAMEWORKS, VARIABLES BEING FRAMEWORKS, VARIABLES BEING MEASURED, QUALITY OF MEASURED, QUALITY OF INFORMATION AVAILABLE, AND INFORMATION AVAILABLE, AND OTHER BROADER FACTORS SUCH OTHER BROADER FACTORS SUCH AS THE STRATEGIC OBJECTIVES OF AS THE STRATEGIC OBJECTIVES OF THE ORGANIZATION…..”THE ORGANIZATION…..”
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CONCLUSIONCONCLUSION
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THE PEOPLETHE PEOPLE
HIRE HONEST PEOPLEHIRE HONEST PEOPLE
RETAIN AND REWARD HONEST RETAIN AND REWARD HONEST PEOPLEPEOPLE
CONTINUALLY TRAIN OUR PEOPLE ON CONTINUALLY TRAIN OUR PEOPLE ON OUR VALUESOUR VALUES
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THE CULTURETHE CULTURE
ESTABLISH A CODE OF CONDUCT AND ESTABLISH A CODE OF CONDUCT AND MISSION STATEMENT THAT REFLECTS OUR MISSION STATEMENT THAT REFLECTS OUR VALUESVALUES
ESTABLISH A CULTURE OF ESTABLISH A CULTURE OF ACCOUNTABILITYACCOUNTABILITY
ESTABLISH A LEADERSHIP THAT LIVES OUR ESTABLISH A LEADERSHIP THAT LIVES OUR VALUES AND VALUES OUR PEOPLEVALUES AND VALUES OUR PEOPLE
ESTABLISH AN ORGANIZATION THAT ESTABLISH AN ORGANIZATION THAT TREATS OUR PEOPLE FAIRLYTREATS OUR PEOPLE FAIRLY
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THE DECISION MAKING THE DECISION MAKING PROCESSPROCESS
OUR DECISIONS REAFFIRM OUR OUR DECISIONS REAFFIRM OUR VALUESVALUES
OUR DECISIONS RECOGNIZE ALL OUR DECISIONS RECOGNIZE ALL STAKEHOLDERS IN SEEKING THE STAKEHOLDERS IN SEEKING THE MOST ETHICAL COURSE OF ACTIONMOST ETHICAL COURSE OF ACTION
WE RECOGNIZE OUR MISTAKES, TAKE WE RECOGNIZE OUR MISTAKES, TAKE RESPONSIBILITY, APOLOGISE AND RESPONSIBILITY, APOLOGISE AND WILL TAKE CORRECTIVE ACTIONWILL TAKE CORRECTIVE ACTION
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TEN UNIVERSAL VALUESTEN UNIVERSAL VALUES
HONESTYHONESTY
INTEGRITYINTEGRITY
PROMISE KEEPINGPROMISE KEEPING
FIDELITYFIDELITY
FAIRNESSFAIRNESS
CARINGCARING
RESPEST FOR RESPEST FOR OTHERSOTHERS
RESPONSIBLE RESPONSIBLE CITIZENSHIPCITIZENSHIP
PURSUIT OF PURSUIT OF EXCELLENCEEXCELLENCE
ACCOUNTABILITYACCOUNTABILITY
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QUOTE HELEN KELLER:QUOTE HELEN KELLER:
““THE WORLD IS MOVED THE WORLD IS MOVED NOTNOT ONLY BY ONLY BY THE MIGHTY SHOVES OF THE THE MIGHTY SHOVES OF THE HEROES BUT ALSO BY THE HEROES BUT ALSO BY THE AGGREGATE OF THE TINY PUSHES OF AGGREGATE OF THE TINY PUSHES OF EACH HONEST WORKER”EACH HONEST WORKER”
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THE CHALLENGES THE CHALLENGES WILLWILL CONTINUECONTINUE
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