ICARE 2017
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Item Business Ethics and Women Entrepreneurs, Sri Lanka(3rd International Conference for Accounting Researchers and Educators - 2017, 2017) Jayawardane, V.P.T.Women owned businesses in Sri Lanka, has increased significantly, creating a new generation of women entrepreneurs. This paper aims to outline the research connecting business ethics displayed by Sri Lankan women entrepreneurs when they are running successful businesses. Women entrepreneurs as decision makers come across ethical issues when managing their businesses. It has been identified that entrepreneurs come across ethical issues when they carry out their management responsibilities. Therefore, ethics and ethical perspectives in management are crucial for the success of women entrepreneurs. The focus of this paper is to encourage women entrepreneurs to maintain ethical practices that are essential for their business survival. This research was undertaken using data which was obtained using both primary and secondary sources. A structured questionnaire was used to obtain the primary data whilst secondary data was extracted from literature. Qualitative methodology was used for analysis and the total number of questionnaires distributed was 30 in a chosen sample of established women entrepreneurs of Sri Lanka. The study identified that there was a significant relationship between the ethical practices of the women entrepreneurs and the performance of their business. These findings contribute to a better understanding of how women entrepreneurs think and integrate business ethics into their decision-making. In conclusion, suggestions are made with essential business ethics which should be adopted by the women entrepreneurs in Sri Lanka as well as recommendations for future research.Item Legal Protection for the Plant Varieties in Sri Lanka: A Comparative Study(3rd International Conference for Accounting Researchers and Educators - 2017, 2017) Pathiraja, P.M.A.S.Sri Lanka has been identified as a rich biodiversity hotspot of species among flora and fauna in the world. Currently, its biodiversity is under threat due to the bio piracy. Sri Lanka has enacted some legislations to protect plant verities, which provide only the physical protection of the plant resources and the lack of proper legal protection for the genetic resources of plants is a great weakness of the existing legal framework in Sri Lanka. The importance of protecting plant varieties through intellectual property rights are addressed by the Agreement on Trade Related Aspects of Intellectual property rights, 1994 (TRIPS).Furthermore, the International Convention for the Protection of New Varieties of Plants, 1991 (UPOV) aims to encourage the development of new varieties of plants and provides some standards and guidelines for such protection. Accordingly, Sri Lanka has opted for a sui generis system for the protection of plant varieties and taken steps by introducing a Bill on Plant Variety Protection (Breeder’s Rights) which was drafted in 2001. Sixteen years later, there is still no progress regarding it. Therefore, the main purpose of this research is to make suggestions to strengthen the draft Bill on Plant Variety Protection (Breeder’s Rights), 2001 in Sri Lanka and set a policy framework for establishing a legal, institutional and social infrastructure by analyzing the effectiveness of existing laws and regulations. The methodology adopted for this research is purely a qualitative approach and it is generally and specifically categorized. The comparative analysis of successful legal position in India has been used in order to strengthen the recommendations.