The Six Elements of an Ethics and Compliance Program:
1.)Written standards of ethical workplace conduct.
2.) Training on standards.
3.) Company resources that provide advice on ethics issues.
4.) A process to report potential violations confidentially or anonymously.
5.) Performance evaluations of ethical conduct.
6.) Systems to discipline violators.

At december 31, 2016, pina corporation had the following stock outstanding. 10% cumulative preferred stock, $100 par, 107,810 shares $10,781,000 common stock, $5 par, 4,026,000 shares 20,130,000 during 2017, pina did not issue any additional common stock. the following also occurred during 2017. income from continuing operations before taxes $21,950,000 discontinued operations (loss before taxes) $3,505,000 preferred dividends declared $1,078,100 common dividends declared $2,300,000 effective tax rate 35 % compute earnings per share data as it should appear in the 2017 income statement of pina corporation