Code of Ethics for a Business企业的道德规范
CFA道德中文版（第11版）.pdf.pdf
第一章道德规范与职业行为准则【本章概要】本章主要讲解的是CFA考试的道德规范（六条）和职业行为准则（七条）以及全球投资业绩评价标准（GIPS）。
熟练掌握这一章的知识是通过CFA一级考试的必要条件。
道德部分在CFA一级的考试中占了15%的权重，且在CFA一级的考试中，有“一票否决’作用的传说，即使其他的部分全部达到优秀（>70%正确率），如果道德部分没有通过（<50%），也还是不能通过一级考试；而其他的知识性部分，即使小于50%，但是只要综合平均成绩达到了当年考试划定的分数线，就可以通过。
虽然这只是传说，但也希望考生可以对道德这一部分引起足够的重视。
道德规范，是纲领性的指导文件，比较抽象，并非一个实施细则，实际考试中以了解内容为目标。
考试的重点是对七条职业行为准则及其应用的理解和掌握上。
该准则的每一个条目下分别有几个子条，每个条目和子条目都要熟记，而且毫不夸张的说，几乎每一个小条都包含一个或几个考点。
在实际的考试中，通常会有一些人物和情节提供给考生，这些需要考生通过对道德规范以及职业行为准则的具体理解来判断某人是否遵守或是违反了职业道德或行为操守。
关于全球投资业绩评价标准，主要掌握GIPS标准的认证要求和GIPS标准的九个部分。
1.1 道德规范与职业行为准则的基本内容1.1 .1 职业行为调查程序的基本结构和执业行为准则的监督执行所有CFA会员（包括考生在内）都要严格遵守CFA协会制定的道德规范和职业行为准则。
CFA的治理委员会（Board of Governors）负责职业行为计划（Professional Conduct Program,PCP）, 纪律审查委员会(Disciplinary Review Committee,DRC)负责职业行为调查程序的具体实施。
CFA协会的有关规定（Bylaws）和执行调查程序制度（Rules of Procedures）组成了关于道德规范和职业行为准则强制执行的基本结构。
ieeecodeofethics(ieee伦理规范)
I E E E C o d e o fE t h i c s(I E E E伦理规范)-CAL-FENGHAI.-(YICAI)-Company One1IEEE Code of EthicsWe, the members of the IEEE, in recognition of the importance of our technologies in affecting the quality of life throughout the world, and in accepting a personal obligation to our profession, its members and the communities we serve, do hereby commit ourselves to the highest ethical and professional conduct and agree:1.to accept responsibility in making decisions consistent with the safety, health,and welfare of the public, and to disclose promptly factors that might endanger the public or the environment;2.to avoid real or perceived conflicts of interest whenever possible, and todisclose them to affected parties when they do exist;3.to be honest and realistic in stating claims or estimates based on availabledata;4.to reject bribery in all its forms;5.to improve the understanding of technology; its appropriate application, andpotential consequences;6.to maintain and improve our technical competence and to undertaketechnological tasks for others only if qualified by training or experience, or after full disclosure of pertinent limitations;7.to seek, accept, and offer honest criticism of technical work, to acknowledgeand correct errors, and to credit properly the contributions of others;8.to treat fairly all persons and to not engage in acts of discrimination based onrace, religion, gender, disability, age, national origin, sexual orientation, gender identity, or gender expression;9.to avoid injuring others, their property, reputation, or employment by falseor malicious action;10.to assist colleagues and co-workers in their professional development and tosupport them in following this code of ethics.Changes to the IEEE Code of Ethics will be made only after the following conditions are met:Proposed changes shall have been published in THE INSTITUTE at least three (3) months in advance of final consideration by the Board of Directors, with a request for comment, andAll IEEE Major Boards shall have the opportunity to discuss proposed changes prior to final action by the Board of Directors, andAn affirmative vote of two-thirds of the votes of the members of the Board of Directors present at the time of the vote, provided a quorum is present, shall be required for changes to be made.IEEE道德规范我们作为IEEE的成员，认识到我们的技术在影响世界各地的生活质量方面的重要性，以及接受对我们的专业、我们的成员和我们所服务的社区的个人义务，在此承诺最高的道德和职业操守，并同意：1.承担与公众的安全、健康和福利相关的决策责任，及时披露可能危害公众或环境的因素;2.尽可能避免实在的或觉察的利益冲突，并在确实存在的情况下向受影响方披露;3.诚实并实际地基于现有数据索赔或评估;4.拒绝一切形式的贿赂;5.提高对技术的理解，合适的应用和潜在的后果;6.保持和提高我们的技术能力，只有通过培训或经验的获得资格，或在充分披露相关限制后，才能为他人承担技术任务。
商业道德规范(中英对照)
*** 商业道德规范*** Code of Business Conduct1. 目的Purpose*** 的政策是其在中国及全球从事各项业务时，需遵循最高商业道德标准，遵守***业务所在地区及国家的各项法律并符合当地优秀企业公民的标准。
It is ***’s policy to conduct its Chinese and worldwide operations in accordance with the highest business ethical considerations, to comply with the laws of the countries in which *** operates and to conform to locally accepted standards of good corporate citizenship.2. 范围Scope本商业道德规范适用于***的员工，同时适用于***非正式的临时或合同工。
“合同工”是指未签订劳动合同，但在***工作的个人。
所有正式员工、非正式的临时或合同员工一下合称“员工”。
This Code of Business Conduct is applicable to employees of ***, and is also applicable to non-employee temporary or contract workers of ***. The term “contract workers” shall mean individuals embedded in *** other than an employment contract. All such employees andnon-employee temporary and contract workers shall hereafter collectively be referred to as “employees”.3. 定义与缩略语Definitions and Abbreviation3.1. 定义Definitions无N/A3.2. 缩略语Acronyms“***”或“公司”是指***，***及其控股的，或与***合并报表的公司。
ICS道德准则
ICS道德准则AN ICS CODE OF ETHICSAll companies joining the Social Clause Initiative must sign the Code of Ethics which involves certain commitments :所有的公司加入社会条款倡议必须签署道德规范涉及某些承诺：The company must commission and pay for audits of its suppliers to be conducted by outside independent auditing firms mandated by the Social Clause Initiative.该公司必须支付佣金和其供应商的审计是由外部独立审计的社会条款规定的公司进行的倡议。
The external labour audits must be conducted in full accordance with the Social Clause Initiative questionnaire (all 8 chapters must be taken into account).审计的外部劳动力必须进行与社会条款完全按照计划表（所有8个章节，必须考虑到）。
The company must agree to use the ICS tools provided.该公司必须同意使用ICS 的工具提供。
The company must promise to adhere to deadlines in terms of objectives and audit results, and to update the database regularly.该公司必须承诺遵守的目标和审计结果来看，期限，并定期更新数据库。
The company must agree not to carry out any marketing competition in this area.该公司必须同意不进行任何这方面的市场竞争。
商业行为道德规范准则-“Code of Conduct” 遵守国内外的 - zwissTEX
商业行为道德规范准则 -“Code of Conduct”所有员工（以及管理层成员）均受本“Code of Conduct”规定的约束。
行为准则中阐述的价值观˴原则和行为方式，指导决定着Dr. Zwissler-企业集团以及其子属企业的商业行为。
企业管理的目标是遵守道德准则和创造一种促进诚信˴尊重和公平行为的工作环境。
严格遵守法律和原则的商业政策符合企业的长远利益。
这份行为准则“Code of Conduct” 由Dr. Zwissler Holding AG董事会决定并经监事会批准,适用于所有Dr. Zwissler-企业集团的旗下企业(后面简称为“企业”)。
遵守国内外的法律法规在所有业务决策和行动中，本企业努力遵守有效的法律及其他国内和国际相关法规。
诚信和诚意促进公平竞争，这也适用于对我们的客户和供应商的关系中。
对员工和同事间的行为规则每个员工都有权得到公平的待遇˴礼貌和尊重。
在企业的任何地点都不容忍歧视和骚扰。
特别是不容忍基于伦理文化˴残疾˴性别˴宗教信仰˴年龄或性取向基础上的歧视。
禁止童工˴强迫劳动和贩卖人口，这些行为无例外地将被拒绝和主动避免。
管理层的职责企业自我认知有义务在经济，社会和环境意识方面采取措施。
为此我们履行遵守所有企业所在基地的有效的环境保护条例。
在有效法规未达到能确保经济持续发展的保护水准的生产基地,企业将在经济合理的情况下,采取必要的措施达到适当的保护水准。
进一步来说企业会负责任地对待处理自然资源。
因此，本企业寻求以合乎情理的方式开展业务，遵守有效的反托拉斯˴竞争和竞争限制的法律，以保护其经营的所有市场的公平竞争。
消费者利益企业在其商业行为中考虑到消费者的利益。
企业确保其产品在使用时对健康安全无害.遵守法定限值并且尽可能的低于限值。
消费者的利益在新闻和销售活动中也将得到充分的考虑。
利益冲突我们期望员工对企业的忠诚。
所有员工必须避免个人或财务利益与企业利益相冲突的情况。
商业行为准则code-of-ethics-chinese-simplified
公司的记录
记录必须准确、完整和及时，并根据Reed Elsevier的记录管理政策、记录 保存时间表以及任何适用的暂停记录销毁计划予以保存。
2009年6月
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Reed Elsevier 职业道德与 商业行为守则
保护我们的利益和资产（续前）
裙带关系
若雇佣决策涉及您的亲戚或与您私交密切的人，主管或做出此类雇佣决 策也属于利益冲突。
我们并不严禁雇用亲戚，也不想干涉同事之间两相情愿的私人交往。不过，为全体员工的利益着 想，我们必须采取防范措施，确保在涉及您配偶、同居伴侣、直系家庭成员或其他与您私交密切的人士的雇用、留任、晋升或 薪酬事宜时，若有理由相信这可能会妨碍您做出独立公正的商业决策，则您不能直接主管此类决 策或以其它方式参与此类决策。
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Reed Elsevier 职业道德与 商业行为守则
我们对诚信的承诺（续前）
我们的经营理念和价值观 我们不懈地追求最佳结果：在招聘员工、开发产品和服务、建立与他人的关系、实现业务目标等 方面均以开诚布公、诚实无欺、注重道德和坚持原则的方式追求最佳结果。
为了实现这种承诺，我们：
• 必须遵守客户至上(Customer Focus)、以人为本(Valuing People)、锐意进取(Passion for Winning)、 勇于创新(Innovation)和合作无界(Boundarylessness)这些核心价值观；
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Reed Elsevier 职业道德与 商业行为守则
新视野大学英语(第三版)第二册课后翻译答案及原文
新视野大学英语（第三版）第二册课后翻译答案及原文Unit 1原文：English is known as a world language, regularly used by many nations whose English is not their first language. Like other languages, English has changed greatly. The history of the English language can be divided into three main periods: Old English, Middle English and Modern English. The English language started with the invasion of Britain by three Germanic tribes during the 5th century AD, and they contributed greatly to the formation of the English language. During the medieval and early modern periods, the influence of English spread throughout the British Isles, and from the early 17th century its influence began to be felt throughout the world. The processes of European exploration and colonization for several centuries led to significant change in English. Today, American English is particularly influential, due to the popularity of American cinema, television, music, trade and technology, including the Internet.翻译：人们普遍认为英语是一种世界语言，经常被许多不以英语为第一语言的国家使用。
Code of Business Conduct and Ethics -- 10-27-11
ALTRA HOLDINGS, INC.CODE OF BUSINESS CONDUCT AND ETHICS1.Your ObligationsThis Code of Business Conduct and Ethics (this “Code”) is designed to promote honest, ethical and lawful conduct by all employees, officers and directors of Altra Holdings, Inc. and all subsidiaries and entities controlled by it (collectively, the “Company”).† This Code is intended to help you understand the Company’s standards of ethical business practices and to stimulate awareness of ethical and legal issues that you may encounter in carrying out your responsibilities to the Company. In addition, independent contractors, consultants, agents and sales representatives who represent the Company are expected to apply the same high standards while working on Company business.The actions of every employee, officer and director affect the reputation and integrity of the Company. Therefore, it is essential that you take the time to reviewthis Code and develop a working knowledge of its provisions. You are required to complete a certificate attesting to compliance with the Code upon becoming an employee, officer or director and, thereafter, on an annual basis.At all times, you are expected to:Avoid conflicts between personal and professional interests where possible;Disclose any conflict to a supervisor or the Company’s General Counsel and otherwise pursue the ethical handling of conflicts (whether actual or apparent)when conflicts or the appearance of conflicts are unavoidable;Provide accurate and complete information in the course of fulfilling your obligations and communicate information in a timely manner;Provide full, fair, accurate, timely, and understandable disclosure in the periodic reports required to be filed by the Company with regulators and in otherpublic communications made by the Company;Comply with all applicable laws, regulations and Company policies;Seek guidance where necessary from a responsible supervisor;Promptly report any violations of this Code to the General Counsel; and†This Code also constitutes the code of ethics applicable to senior financial officers and the principal executive officer, disclosure of which is required by Section 406 of the Sarbanes-Oxley Act of 2002.Be accountable personally for adherence to this Code.WHO DO I CONTACTFOR GUIDANCE OR TO REPORT CONCERNS?If you believe a situation may involve or lead to a violation of this Code, you have an affirmative duty to seek guidance and report such concerns.∙Seek guidance from a responsible supervisor (for example, your immediate supervisor, a department head or location manager) or other appropriate internal authority (for example, your local Human Resources representative or compliance officer).∙Disclose concerns or violations of this Code to the General Counsel.∙Report audit and accounting concerns to the Hotline or the Audit Committee.COMPLIANCE AND ETHICS HOTLINE (“HOTLINE”):1-800-826-6762A full listing of international Hotline telephone numbers is available from yourlocal Human Resources representativeGeneral CounselAltra Holdings, Inc.300 Granite Street, Suite 201Braintree, Massachusetts 02184Attention: General Counsel781-917-0600Audit Committee:Altra Holdings, Inc.300 Granite Street, Suite 201Braintree, Massachusetts 02184Attention: Audit Committee ChairmanIt is the Company’s policy to encourage the communication of bona fide concerns relating to the lawful and ethical conduct of business, and audit and accounting procedures or related matters. It is also the policy of the Company to protect those who communicate bona fide concerns from any retaliation for such reporting.Confidential and anonymous mechanisms for reporting concerns are available and are described in this Code, including the Hotline. However, anonymous reporting does not serve to satisfy a duty to disclose your own potential involvement in a conflict of interest or in unethical or illegal conduct.This Code is part of a broader set of Company policies and compliance procedures described in greater detail in the Company’s employee policies and procedures and distributed memoranda. This Code is not intended to supersede or materially alter specific Company policies and procedures already in place and applicable to particular employees as set forth in the Company’s employee policies and procedures and distributed memoranda, and communicated to Company employees.No Company policy can provide definitive answers to all questions. It is difficult to anticipate every decision or action that you may face or consider. Whenever there is doubt about the right ethical or legal choice to make, or questions regarding any of the standards discussed or policies referenced in this Code, you should fully disclose the circumstances, seek guidance about the right thing to do, and keep asking until guidance is obtained. The earlier a potential problem is detected and corrected, the better off theCompany will be in protecting against harm to the Company’s business and reputation.Those who violate the standards in this Code will be subject to disciplinary action. Failure to follow this Code, as well as to comply with federal, state, local and any applicable foreign laws, and the Company’s corporate policies and procedures may result in termination of employment or termination of board service.2. Compliance with Laws, Rules & RegulationsThe Company requires you to comply with all applicable laws, rules and regulations in countries where the Company does business. Violation of domestic or foreign laws and regulations may subject you, as well as the Company, to civil and/or criminal penalties. To assure compliance with applicable laws and regulations, the Company has established various policies andprocedures, including the Company’s Policy on Insider Trad ing and Communications with the Public. You have an obligation to comply with these policies and procedures and to promptly alert a responsible supervisor, the General Counsel, or other appropriate internal authority of any deviation from them.Legal compliance is not always intuitive. To comply with the law, you must learn enough about the national, state and local laws that affect your work at the Company to spot potential issues and to obtain proper guidance on the right way to proceed. When there is any doubt as to the lawfulness of any proposed activity, you should seek advice from the Company’s General Counsel.Certain legal obligations and policies that are particularly important to our business and reputation are summarized below. Further information on any of these matters may be obtained from the Company’s General Counsel.3.Conflicts of InterestThe Company expects you to exercise good judgment and the highest ethical standards in your activities on behalf of the Company as well as in your private activities outside the Company. Particular care should be taken to ensure that no detriment to the interests of the Company (or appearance of such detriment) may result from a conflict between those interests and any personal or business interests which you may have. In particular, you have an obligation to avoid any activity, agreement, business investment or interest or other situation that might in fact or in appearance cause you to place your own interests, or those of another, above your obligation to the Company. Care should be taken about the appearance of a conflict since such appearance might impair confidence in, or the reputation of, the Company even if there is no actual conflict and no wrongdoing.While it is not possible to describe or anticipate all the circumstances that might involve a conflict of interest, a conflict of interest may arise whenever you take action or have interests that may make it difficult to perform your work objectively or effectively or when you (or an “immediate family member,” as defined below) receive improper personal benefits as a result of your position or relationship with respect to the Company. Conflicts may, depending on the circumstances, arise where you (or your immediate family member or an entity with which you are closely affiliated):Solicit or accept from customers, suppliers or others dealing with the Company any kind of gift or other personal, unearned benefits as a result of your position orrelationship with respect to the Company including payment or reimbursement oftravel and meal expenses (other than non-monetary items of nominal intrinsicvalue);Have a financial interest in the Company’s competitors, customers, suppliers or others dealing with the Company (excluding interests that are 2% or less of theoutstanding securities of a publicly-traded corporation or equivalent percentage ofownership interests in an unincorporated business);Have a consulting, managerial or employment relationship with a competitor, customer, supplier or others dealing with the Company;Acquire real property, leaseholds, patents or other property or rights in which the Company has, or you know or have reason to believe at the time of acquisitionthat the Company is likely to have, an interest related to the business of theCompany; orHave a material interest in a transaction involving indebtedness or a guarantee of indebtedness (excluding amounts due for purchases of goods and services subjectto usual trade terms, for ordinary business travel and expense payments and forother transactions in the ordinary course of business).An “immediate family member” includes your spouse, parents, stepparents, children, stepchildren, siblings, mothers- and fathers-in-law, sons- and daughters-in-law, brothers- and sisters-in-law, and any person (other than a tenant or employee) sharing your household.In all instances where the appearance of a conflict exists, you must disclose the nature of the conflict to a responsible supervisor, the General Counsel, or other appropriate internal authority. Where there is a real or perceived conflict of interest involving a director of the Company, the matter should be referred to the Chairman of the Board. Company policy prohibits conflicts of interest, except as approved by:The Audit Committee, with respect to conflicts of interest related to directors, director nominees and executive officers; orSenior management, with respect to conflicts of interest related to all other persons.Conflict of interest transactions may also be subject to t he Company’s Related Party Transaction Policy. The Related Party Transaction Policy applies to, among others, the Company’s executive officers (as defined in such policy), directors and director nominees, and any immediate family members of the foregoing persons. Transactions that are subject to such a policy are required to be reported, reviewed and where appropriate approved or ratified in accordance with that policy.3.1Gifts and GratuitiesYou and your immediate family members are prohibited from requesting, accepting or offering any form of under-the-table payment, kickback, bribe, rebate, barter or other improper payment or gratuity in connection with any corporate expenditure or sale of goods or services. If approached with such an offer, you should contact a responsible supervisor, the General Counsel, or other appropriate internal authority immediately.3.2Loans and GuaranteesYou and your immediate family members must not accept loans or guarantees of obligations (except from banks or other entities th at provide such services in the normal course and at arms’ length) from any individual, organization or entity doing or seeking to do business with theCompany. You should report any offer of such a loan to a responsible supervisor, the General Counsel, or other appropriate internal authority.3.3Outside EmploymentThe Company’s employees and officers are expected to devote their full time and attention to the Company’s business during regular working hours and for whatever additional time may be required. Outside business activities can easily create conflicts of interest or diminish productivity and effectiveness. For these reasons, employees and officers should avoid outside business activities that divert their time and talents from the Company’s busines s. Though the Company encourages professional activities and community involvement, special care must be taken not to compromise duties owed to the Company. Employees and officers are expected to disclose the nature of any non-Company activity for which compensation is received.3.4Memberships on Boards and CommitteesYou must obtain approval from the Company’s General Counsel or the Board before agreeing to serve on the board of directors or similar body of a for-profit enterprise or government agency. Serving on boards of not-for-profit or community organizations does not require prior approval. However, if service with a not-for-profit or community organization creates a situation that poses a conflict of interest with the Company (for example, the organization solicits charitable contributions from the Company or purchases significant services from the Company), you should contact the Company’s General Counsel for approval to continue such service.3.5Political and Other Outside ActivitiesIn addition, prior to seeking any election or appointment to public office, you must notify your supervisor, the General Counsel, or the Board to clarify the Company’s position in the event the candidacy is successful or the appointment is made. Written approval must be obtained. (See section on Political Contributions and Activities).Subject to the limitations imposed by this Code, each employee and officer is free to engage in outside activities that do not interfere with the performance of his or her responsibilities or otherwise conflict with the Company’s interests. Where activities may be of a controversial or sensitive nature, employees and officers are expected to seek the guidance of a responsible supervisor, the General Counsel, or other appropriate internal authority before engaging in such activities. You must not use your Company position or title or any Company equipment, supplies or facilities in connection with outside activities, nor may you do anything that might infer sponsorship or support by the Company of such activity, unless such use has been approved in writing by a responsible supervisor, the General Counsel, or other appropriate internal authority.Employees and officers should not solicit contributions or other support from fellow employees, or distribute non-work-related material to fellow employees, during working hours or in areas where work is being performed.4.Protection and Proper Use of Company AssetsYou have a personal responsibility to protect the assets of the Company from misuse or misappropriation. The assets of the Company include tangible assets, such as products, equipment and facilities, as well as intangible assets, such as corporate opportunities, intellectual property, trade secrets and business information (including any non-public information learned as an employee, officer or director of the Company).4.1Theft/Misuse of Company AssetsThe Company’s assets may only be used for business purposes and such other purposes as are approved by the Company. You must not take, make use of, or knowingly misappropriate the assets of the Company, for personal use, for use by another, or for an improper or illegal purpose. You are not permitted to remove, dispose of, or destroy anything of value belonging to the Company without the Company’s express prior written consent, including both physical items and electronic information.4.2Corporate OpportunitiesYou must not, for personal or any other person’s or entity’s gain, deprive the Comp any of any business opportunity which could be construed as related to any existing or reasonably anticipated future activity of the Company. If you learn of any such opportunity through your association with the Company, you may not disclose it to a third party or invest in the opportunity without first offering it to the Company. Nor should you use Company property, information or position for personal gain.You must not participate in an initial public offering or otherwise accept special investment opportunities from a supplier, vendor (including banks or financial advisers), or customer with whom the Company is doing business or that is seeking to sell products or services to the Company without first disclosing the opportunity to the Company’s General Counsel.4.3Confidential Information/PrivacyIf you are entrusted with information of a confidential or proprietary nature (about the Company, its suppliers, customers or other constituents), you must not disclose that information outside the Company, either during or after service with the Company, except with written authorization of the Company or as may be otherwise required by law. You may not use confidential information for your own personal benefit or the benefit of persons or entities outside the Company. Confidential information includes all non-public information learned as an employee, officer or director of the Company. It includes, but is not limited to:Non-public information that might be (i) of use to competitors, suppliers, vendors, joint venture partners or others, (ii) of interest to the press, or (iii) harmful to theCompany or its customers, if disclosed;Non-public information about the Company’s financial condition, prospects or plans, its marketing and sales programs and research and developmentinformation, as well as information relating to mergers and acquisitions, stocksplits and divestitures;Non-public information concerning possible transactions with other companies or information about the Company’s customers, suppliers or joint venture partners,which the Company is under an obligation to maintain as confidential;Non-public information about discussions and deliberations, relating to business issues and decisions, between and among employees, officers and directors; andNon-public information about fellow employees or any other individuals about whom the Company may hold information from time to time.In addition, most countries have data privacy laws regulating the collection and use of personal data, which is any information that directly or indirectly identifies a natural person, although the types of data covered, the nature of the protection and local enforcement mechanisms vary. Examples of personal data include personal, employment, medical, financial and education and training information. All employees are responsible for ensuring compliance with the data privacy requirements under the laws, rules and regulations of the applicable countries.For further information, please see the Company’s Policy on Insider Trading and Communications with the Public.4.4Network Use, Integrity & SecurityThe Company reserves the right to monitor or review any and all data and information contained on any employee’s or officer’s computer or other electronic device issued by the Company. In addition, the Company reserves the right to monitor or r eview an employee’s or officer’s use of the Internet, Company Intranet and Company e-mail or any other electronic communications without prior notice.Access to Company systems will be revoked and disciplinary action may be taken in the event that such systems are used to commit illegal acts, or to violate the nondiscrimination, harassment, pornography, solicitation or proprietary information terms of this Code, or any other terms of this Code.In order to maintain systems integrity and protect the Company network, no employee or officer should divulge any passwords used to access any Company computer or database. Any suspected breach of the Company’s network security systems should be reported to a responsible supervisor or appropriate internal authority immediately.All employees and officers should refrain from using or distributing software that may damage or disrupt the Company’s work environment by transmitting a virus or conflicting with Company systems.No employee or officer should engage in the unauthorized use, copying, distribution or alteration of computer software whether obtained from outside sources or developed internally. All software, including “shareware,” contains terms o f use that must be adhered to.For additional information with respect to use of the Company information technology equipment and systems, see the Company’s Computer Usage Policy.5.Trade Practices5.1Fair DealingYou should deal fairly with the Company’s suppliers, customers, competitors and employees. You must not take unfair advantage through manipulation, concealment, abuse of privileged information, misrepresentation of material facts, or any other unfair-dealing practice. We respect the confidentiality and privacy of our suppliers and customers. Information about the C ompany’s suppliers, customers, competitors and employees must be used in an ethical manner and in compliance with the law. Under no circumstance should information be obtained through theft, illegal entry, blackmail, or electronic eavesdropping, or through misrepresenting affiliation with the Company or identity. Any confidential or proprietary information should not be used if it is suspected that such information has been obtained improperly.Similarly, you must respect and protect any confidential or proprietary information shared with the Company unless disclosure is necessary to comply with statutory requirements, subpoenas, court orders or other lawful process or properly authorized government investigations. This information should not be released without proper authorization and should be used for legitimate business purposes only. Employees and officers should not divulge any confidential or proprietary information about their former employers, nor shall any employee, officer or director ever ask them to.Customers and potential customers are entitled to receive accurate information regarding prices, capabilities, terms and scheduling. The Company strives to produce advertisements that are fair, accurate and lawful. False or misleading statements to sell or market Company products or services are to be strictly avoided. Immediate efforts should be made to correct any misunderstanding that may exist with a customer or potential customer.5.2Antitrust ComplianceVigorous competition – free from collusion and unreasonable restraints – is the best mechanism for ensuring the production of high quality, well-priced and innovative products and services. Moreover, failure to comply with applicable antitrust and other trade regulation laws in every jurisdiction in which the Company does business could result in serious consequences both for the Company and the offending individuals – including significant civil and criminal penalties, and damage to the Company’s reputation. Therefore, it is the Company’s po licy to compete solely on the basis of its superior and innovative products and services, through your collective efforts and contributions, and to avoid improper actions that unreasonably restrain trade. You are expected to support Company efforts to compete vigorously in the marketplace in compliance with both the letter and the spirit of all applicable federal, state and foreign antitrust laws.Antitrust and trade regulation issues are very complex. Determining what actions unreasonably restrain trade or are otherwise improper will depend on the structure of the market and a numberof other factors. Whenever any doubt exists as to the legality of any communication, action, arrangement or transaction, please contact the General Counsel immediately.To avoid even the perception of unlawful conduct, employees should avoid:∙Discussing with a competitor: prices, costs, production, products and services, bidding practices, other non-public business matters, territories, distributionchannels or customers; and∙Restricting the right of a customer to sell or lease a product or service at or above any price.In addition, the following practices should not be engaged in without advanced written approval by the General Counsel:∙Conditioning the sale or lease of a product or service on the sale or lease of another product or service (“tying”);∙Discriminating in the prices or allowances offered to competing customers (including lessees).If your position involves setting prices or other terms or conditions of sale, marketing, purchasing, participating in trade associations or standards-setting groups, or working on acquisitions, divestures, joint ventures or licensing, you have a heightened obligation to be familiar with antitrust and trade practices compliance.5.3Bribery and Other Corrupt PracticesThe Company strictly prohibits giving or promising, directly or indirectly, anything of value to any employee or official of a government (including state-owned companies) or a political party, candidate for office, or to any person performing public duties or state functions in order to obtain or retain business or to secure an improper advantage with respect to any aspect of the Company’s business.As a U.S. entity, the Company is subject to the Foreign Corrupt Practices Act, which makes it illegal for the Company, its subsidiaries and persons working for or on behalf of the Company to offer, pay, give, promise or authorize the payment of any money or of anything of value, directly or indirectly, to any foreign government official or employee, foreign political party or candidate for foreign political office for the purpose of obtaining or retaining business or to secure an improper advantage, and comparable laws in other countries. Under the Foreign Corrupt Practices Act, improper payments are defined expansively to include payments, both direct and indirect (for example through agents or contactors); gifts; entertainment; and certain travel expenses. Although written local law may permit gift-giving or the payment of entertainment expenses, the Company’s General Counsel must approve in advance any such payments. While the anti-bribery laws permit in narrow circumstances small “facilitation” payments to expedite the routine performance of legitimate duties, this area is not always clear, and the situation must be discussed with the Company’s General Counsel prior to any action being taken. TheCompany prohibits such payments unless the prior approval of the Company’s General Counsel has been obtained.Any question as to whether a gift or payment would be considered improperunder the Company’s guidelines or national or foreign laws must be discussedwith the Company’s General Counsel.Under no circumstance is it acceptable for you to offer, give, solicit or receive anyform of bribe, kickback, payoff, or inducement.You may not use agents, consultants, independent contractors or other representatives to do indirectly what you could not do directly under this Code or applicable law, rules and regulations.In retaining agents, consultants, independent contractors or other representatives, adequate background checks and verification of business credentials is required. Some “red flags” to look out for include:Third parties with family or other relationships that could influence the decision;Independent contractors or consultants with a reputation for bribes;A history of corruption in the country where the third party is being hired;Unusually high commission requests;A sales representative or agent who approaches you near the award of a contractand indicates a “special arrangement” with an official; orA customer who suggests that a Company bid be made through a specific agent orrepresentative.Any question as to this Code must be referred to the Company’s General Counsel prior to taking any action that might conflict with this Code.5.4International Business DealingsSpecific laws and regulations apply to participation in international business. Employees and officers involved in business transactions must be fully familiar with, and strictly adhere to, all applicable foreign and domestic laws and regulations. These employees and officers must, at a minimum, be familiar with and comply with all applicable laws controlling exports or regulating with whom the company and its employees may do business. These laws include export control and licensing laws, economic sanctions, anti-boycott laws, and various laws regulating the transnational movement of technology, goods and services. Questions regarding whether particular international transactions are permissible and compliance with applicable laws and this policy must be directed to the Company’s General Counsel.。
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Code of Ethics for a Business企业的道德规范By Maurice MossDo companies have a moral compass? Often leaders try to impart their philosophy about business to employees in an annual address or a global email. This type of communication is good, but not frequent enough to offer consistent guidance. This is where a company code of ethics is useful. Employees can refer to this manual at anytime for guidance on appropriate business conduct.SignificanceIndustries with high incidents of fraud and abuse benefit from a code of ethics. The home care industry suffered from widespread fraud and abuse at one time. The utilization of patient visits far exceeded what was appropriate to take care of the patient. The government subsequently implemented compliance programs for all agencies. Many agencies went a step further and created customized codes of ethics that served as guides for employees in administering care.FeaturesA good code of ethics plan is reviewed by all employees and stakeholders within a company. They are also very clear in scope and duties. There should be little room for interpretation in any plan. Employees should walk away knowing that when there is a problem related to how company business is conducted, this tool will provide an answer.Time FrameAll code of ethics plans need to have a set date where they are reviewed for updates. Depending on the industry, this could be annually or every five years. Government legislation and societal trends may affect some of the guidance within a code of ethics plan. All stakeholders should be clear on exactly when a code of ethics plan is effective. This is as simple as placing an effective date range at the beginning of the written document.WarningFailure to implement a code of ethics may result in confusion throughout the company. A bank, for example, may fail to communicate a code of ethics for loan officers. As a result, some loan officers may process loans that pass official requirements while the loan officers may have knowledge of the applicant's pending termination. Pressure to perform well may delude the officer's ethics related to appropriate loan procedures. A code of ethics is there to provide a clear stance on where the company is on these types of issues.Theories/SpeculationMost companies want to believe that they hire ethically sound employees. They fail to implement these types of plans because they don't want to bring light to negative issues that have occurred in the past. In both cases, this is akin to placing one's head in the sand. A code of ethics is a good move for any company regardless as to whether incidentsHow to Build Business Ethics如何建立企业伦理By Sheila ShankerSince the Sarbanes-Oxley Act of 2002, passed as a response to the Enron scandal, ethics has become a very important subject in the business world. Even though the Act related to mostly public firms, many smaller businesses have embraced ethics as a guide to their operations, helping to promote goodwill. Businesses may have an informal sense of ethics, such as the accepted behavior in the workplace; however, making it "official" can help firms build a good reputationwith employees, vendors and customers.Instructions1. Develop and write a code of ethics that reflects the values of your firm. Make it realistic by involving employees as you write it down. A code of ethics usually involves an honesty clause in dealing with vendors, customers and each other. Another topic may be to show fairness and respect at all times. A code of ethics should be general enough to be applicable to all business transactions with no exceptions. Once the code of ethics is set up, you could develop policies and procedures as well. For example, if your code of ethics includes a statement about integrity and respect of vendors, you may create a policy about paying bills within 30 days, which is compliant with your ethics statement.2. Follow the code of ethics and make it important. If you don't comply, it becomes meaningless. For instance, if your business has an ethical value of honesty, and you lie to customers regularly, then your code of ethics is useless, and will not help you build business ethics or a good reputation. When employees see you lying and breaking your own official ethics code, they may feel that they can also lie, not only to customers, but also to you. As the saying goes, "walk the talk," and create a culture that embraces ethical values by starting at the top.3. Train employees on the code of ethics. If the code is just for adornment, its value is negligible in building character or reputation. Train employees in the ethical ideas by giving real-life examples of ethical behavior. For example, suppose you have an ethical value of keeping your word. If something was promised, it must be delivered or remediated within a reasonable time. You can give examples of promising delivery of an item within 10 days and if it's not possible, to tell the customer right away and not make excuses or try to blame the customer for the delay.4. Create meaningful consequences when code of ethics is not followed. Employees must know the risk of not following ethical precepts. Let them know that non-adherence to the rules will be noted, and be part of their yearly salary review. Prompt termination should also be included as a possible consequence of not following the these rules --- be sure to modify the employee handbook to include the code of ethics and possible results of noncompliance. Put the code of ethics in visible places, so employees do not forget it. You can also post it on the business' website to make it important, and to help you build a sense of business ethics within your firm.Tips & WarningsHave an attorney or a specialized human resources professional review your code of ethics before you make it official.How to Recover Ethics in Business如何恢复商业道德1) 我们正面临着商业道德危机。