=+SA 13-2 Ethics and professional conduct in business Biosciences Unlimited Inc. began operations on January 2, 2010, with the issuance of 100,000 shares of $50 par common stock. The sole stockholders of Biosciences Unlimited Inc. are Rafel Baltis and Dr. Oscar Hansel, who organized Biosciences Unlimited Inc.

with the objective of developing a new flu vaccine. Dr. Hansel claims that the flu vaccine, which is nearing the final development stage, will protect individuals against 90%

of the flu types that have been medically identified. To complete the project, Biosciences Unlimited Inc. needs $10,000,000 of additional funds. The local banks have been unwilling to loan the funds because of the lack of sufficient collateral and the riskiness of the business.