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|   | · | Make sure you have all      the facts.  In order to reach the right solutions, we      must be as fully informed aspossible. |
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|   | · | Ask yourself: What      specifically am I being asked to do?  Does it seem unethical or      improper?  This will enable you to focus on the specific      question you are faced with, and the alternatives you have.  Use      your judgment and common sense; if something seems unethical or improper,      it probably is. |
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|   | · | Clarify your      responsibility and role.  In most situations, there is      shared responsibility.  Are your colleagues      informed?  It may help to get others involved and discuss the      problem. |
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|   | · | Discuss the problem      with your supervisor.  This is the basic guidance for all      situations.  In many cases, your supervisor will be more      knowledgeable about the question, and will appreciate being brought into      the decision-making process.  Remember that it is your      supervisor’s responsibility to help solve  problems. |
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|   | · | Seek help from      Resource.  In the rare case where it may not be      appropriate to discuss an issue with your supervisor, or where you do not      feel comfortable approaching your supervisor with your question, discuss      it locally with your office manager or your Human Resources      manager.  If that also is not appropriate, call Resource’s      counsel.  If you prefer to write, address your concerns to:      Michael Yecies, Esquire, c/o Resource America, Inc., 1845 Walnut Street,      Philadelphia, PA  19103. |
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|   | · | You may report ethical      violations in confidence and without fear of      retaliation.  If your situation requires that your      identity be kept secret, your anonymity will be      protected.  Resource does not permit retaliation of any kind      against employees for good faith reports of ethical      violations. |
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|   | · | Always      ask first, act later:  If you are unsure of      what to do in any situation, seek guidance before      you act. |
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