Ethics can be defined as human morals or values ​​that will govern good behavior. It can also be described as the study of how personal values ​​and principles are applied in the business situation. There are two different types of ethics in different spheres of society: this can include the private sector: for example, accountant and financial ethics. Most of the time, there are more incidents of unethical behavior in the financial context. Most of the time, auditors were found guilty of acting unethically, which destroyed the lives of millions of people. Public sector: this sector is made up of the government which must ensure that it acts in the best interest of society. Most of them are said to find themselves in a situation where they are tempted to act in their own interest rather than that of the country. Code of Ethical Conduct: Ethics and values ​​are difficult to prescribe or dictate because they differ from culture to culture and person to personCode of Ethics versus Code of Conduct: A code of ethics is a concept general defining the morals, principles and values ​​under which an organization operates. Code of conduct: This is a more specific concept, it regulates the behaviors expected for good business practice. Article 1This article is negative. I chose this article because most people try to avoid tax evasion. This is when a person is in the process of illegally not paying or underpaying their taxes. This article is about Malema facing a R16 million tax bill. He faces criminal charges for failure to repay SARS or loss of property. He has been linked to fraud, corruption and money laundering in various business transactions. This article will consist of a theory based on the consequences: it states that it is the middle of the year of the paper. This helped the rand recover after being caught in an emerging markets sell-off. If we look at the 3 articles we can clearly see that the 1st article is a negative image compared to the other two. The comparison is that in the first article it talks about Malema having a tax bill which is affecting the economy and therefore SARS must take possession of his assets otherwise Malema will end up in prison. The 2nd and 3rd articles are both positive as they help the South African and Nigerian economies become more developedRussely. Y 2013. Business Studies, Grade 12 2014.Ndaba. V 2014 SA shares for modest gains in 2014Available at http://www.iol.co.zaABUBAKAR. A 2014 Shoprite opens its doors in conflict-torn Nigeria. Available at http://www.iol.co.za. 2012 Malema has a bill of R16 million. Available at http://www.iol.co.za.