Professional Ethics(英文版)(ppt 47页)
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管理学英文版-PPT课件
Globalization Ethnocentrism parochialism
Right or Rowing
企业已经缴纳教育附加税，因而没有义 务再资助办学。 援助灾民是企业的社会责任，因此，每 一个企业都必须进行赈灾活动。 在香烟外盒写上“吸烟有害健康”是毫 无意义的，因此是没有必要的。 既然政府的规定是50%，宝洁公司就没有 必要承诺100%的使用再循环包装纸。
Fundamentals of management
管理学原理
Chapter 1
manager and management
第一章
管理者与管理
Discussion 讨论
1961年，日本松下公司的山田电器厂遇 到了一个开关质量难题。实际上，这个 开关的装配操作很简单：从装有许多弹 簧的盒内每次取出两个装入开关，再装 上按钮。让山田厂长困惑的是，无论采 取什么质量管理方法，都不能使工人避 免偶尔忘记装入弹簧。 你能帮助山田厂长解决这个难题吗？
地区协调员
全球汽车 配件部
全球 工业部
全球仪器 产品部
全球原料 采购部
全球卡车 配件部
全球矩阵结构
国际执行委员会 业务领域 变压器 运输 德国 挪威 阿根廷/巴西 西班牙/葡萄牙
生产
当地公司
微软的组织结构
董事长/首席架构师：比尔•盖茨 CEO/总裁：史蒂夫•鲍尔默 营运和 后勤部 产品部门 全球销售、市场 和服务部 亚洲销售、市场 和服务部 亚洲产品 部门 微软在 中国的 机构 微软中国研究 开发中心
新闻发布，通报事项
Decisional 决策
Entrepreneur
企业家
制定战略，控制执行过程
体验商务英语(第二版)课件第3册Unit 11 Ethics
e.g. personal ethics, social ethics, professional ethics, business ethics, medical ethics, code of ethics
UNIT ELEVEN ETHICS
MARKET LEADER BOOK THREE
Warmer: vocabulary notes
satisfying customer needs with products and services, without harming the environment and in a way that benefits employees, suppliers and society as a whole.
5. Insider trading: the illegal practice of trading on the stock exchange to one's own advantage through having access to confidential information.
6. Industrial espionage: The use of clandestine (secret) methods to acquire secret information for commercial advantage.
Honesty and dishonesty
A Which word is different from the others in each set?
1. trustworthy
law-abiding
corrupt
2. a slush fund a sweetener
UNIT ELEVEN ETHICS
MARKET LEADER BOOK THREE
Warmer: vocabulary notes
satisfying customer needs with products and services, without harming the environment and in a way that benefits employees, suppliers and society as a whole.
5. Insider trading: the illegal practice of trading on the stock exchange to one's own advantage through having access to confidential information.
6. Industrial espionage: The use of clandestine (secret) methods to acquire secret information for commercial advantage.
Honesty and dishonesty
A Which word is different from the others in each set?
1. trustworthy
law-abiding
corrupt
2. a slush fund a sweetener
EthicsPPT课件
Ethics
BT学院
I Professionalism
2
I (A) Knowledge of law
条款内容： 1. 知法： not expert on compliance, however，must comply with law directly governing.不要求
你什么法律都知道，但与你本职工作相关的要知道 2. 守法：most strict（属地law，属国law，CFA要求） 3. 发现违法行为：
（1）确切知道发现的行为是违法行为 原 则 ： dissociate （ 脱 离 ！ ） no requirement under Standards to report violations to governmental authorities 处理流程：report through supervisor or compliance department→如果他们不处理，要 dissociate，哪怕辞职 （2）怀疑 Consult，but can’t be absolved from requirements to compliance 案例总结： Members and candidates will need to be aware of the differences between cultural and religious laws文化方面的惯例也要遵守，例如全球发行的注意要关注穆斯林法律 comply with the new guidance and regulation governing use of social media
2、关系处理 （1）买方有可能向卖方施压，上级可能向下级施压 （2）Fund manager relationships and Custodial Relationships（基金经理和托管关系）：负 责选择外部基金经理的CFA不可以接受可能损害其独立性的礼物，娱乐或旅行支出，绝 对不可以根据互相之间的services fee 来进行选择
BT学院
I Professionalism
2
I (A) Knowledge of law
条款内容： 1. 知法： not expert on compliance, however，must comply with law directly governing.不要求
你什么法律都知道，但与你本职工作相关的要知道 2. 守法：most strict（属地law，属国law，CFA要求） 3. 发现违法行为：
（1）确切知道发现的行为是违法行为 原 则 ： dissociate （ 脱 离 ！ ） no requirement under Standards to report violations to governmental authorities 处理流程：report through supervisor or compliance department→如果他们不处理，要 dissociate，哪怕辞职 （2）怀疑 Consult，but can’t be absolved from requirements to compliance 案例总结： Members and candidates will need to be aware of the differences between cultural and religious laws文化方面的惯例也要遵守，例如全球发行的注意要关注穆斯林法律 comply with the new guidance and regulation governing use of social media
2、关系处理 （1）买方有可能向卖方施压，上级可能向下级施压 （2）Fund manager relationships and Custodial Relationships（基金经理和托管关系）：负 责选择外部基金经理的CFA不可以接受可能损害其独立性的礼物，娱乐或旅行支出，绝 对不可以根据互相之间的services fee 来进行选择
Professional ethics
Professional ethics职业道德LEARNING OBJECTIVES学习目标Thorough study of this chapter will enable you to通过学习这一章节可以使你3-1 Distinguish ethical from unethical behavior in personal, professional, and business contexts.3-1从个人的，职业的和商业的角度区分道德和不道德的行为3-2 Identify ethical dilemmas and describe how they can be addressed.3-2识别道德困境以及描述如何表达3-3 Describe the ethical concerns specific to the accounting profession.3-3描述会计职业相关的道德3-4 Explain the purpose and content of the AICPA Code of Professional Conduct.3-4解释美国会计师协会职业行为准则的目的和内容3-5 Discuss independence as it applies to the AICPA Code.3-5讨论美国会计师协会准则的独立性3-6 Discuss the integrity and objectivity as they apply to the AICPA Code.3-6讨论美国会计师协会准则的完整性和客观性3-7 Discuss the AICPA Code rules on technical standards.3-7讨论准则对技术标准的规定3-8 Discuss the AICPA Code rules on confidentiality and contingent fees.3-8讨论准则对机密性和成功酬金的规定3-9 Explain the AICPA Code rule on discreditable acts.3-9解释准则对不可信行为的规定3-10 Explain the AICPA Code rules on advertising, solicitation, commissions, and referral fees.3-10解释准则对广告，恳求，委托和介绍费的规定3-11 Explain the acceptable forms of organization of CPA firms.3-11解释CPA公司组织结构的可接受形式3-12 Describe the enforcement mechanisms for the rules of conduct.3-12描述行为准则的执行机制You never really know what your ethics are until they’re put to the test在你得到测试前，你不会真正知道你的道德水平Lorna Carroll had heard some real winners in her day, but this was a new one. She was the administrative manager for the Milwaukee office of Bjornson, Johnson, Halberg& Smith. One of her functions was to review time sheets and expense reports. Standing in front of her was Donald Ransom. Donald was a second-year staff auditor assigned to work on the Belltrain, Inc.audit, and had spent the last two weeks doing work in Belltrain’s plant in Des Monies, lowa. When Lorna reviewed Ransom’s expenses, she saw a charge for hotel expenses, at $67.00 a night, but there was no hotel bill attached.Lorna Carroll曾经遇到过真正的成功者，但这是一个新的。
职业道德与职业素养遵守职业道德做高素养的人才培训课件PPT
故事：女外相川口顺子刷马桶。
需要职业道德教育与职业素养培训。
职业素养的概念
美国学者的调查表明：
绝大多数人在工作中仅发挥了10—30%左右的能力。如果受到充分的职业素养教育与职业素养培训，就能 发挥其能力的50～80%。
这个叫“职业素养”的东西到底是什么呢？
职业素养的内涵至少包括四个方面：
以“人事相宜”为追求，优化职业资质； 以“创造绩效”为主导，开发职业意识；
员工要有良好的职业道德
（一）职业道德带有纪律规范性
常常用制度、章程、条例的形式表达出来，具有纪律的规范性， 它是介于法律和道德之间的一种特殊的规范。它具有道德色彩，要求 人们自觉遵守，又带有部分法律特性，具有一定的强制性。一方面遵 守纪律是一种美德，另一方面，遵守纪律又带有强制性。
做人有做人的基本道德准则。
员工要有良好的职业道德
职业道德的含义
（一）什么是职业道德？
职业道德是指从事一定职业劳动的人们，在特定的工 作和劳动中以其内心信念和特殊社会手段来维系的， 以善恶进行评价的心理意识、行为原则和行为规范的 总和，它是人们在从事职业的过程中形成的一种内在 的、非强制性的约束机制。
职业道德的含义
（二）职业道德的特征：
1、范围上的有限性； 2、内容上的稳定性和连续性； 3、形式上的多样性。
员工要有良好的职业道德
（三）职业道德有助于维护和提高信誉和经济效益
高的经济效益源于高的员工素质。员工素质主要包含知识、能力、责任心三个方面，其中责任心最为重要。 如果从业人员职业道德水平不高，很难生产出优质的产品，提
供优质的服务，单位的信誉就逐渐丧失，经济效益逐渐下滑， 从业人员没有了展示自己的地方，甚至连饭碗也要从新去找了。
员工要有良好的职业道德
需要职业道德教育与职业素养培训。
职业素养的概念
美国学者的调查表明：
绝大多数人在工作中仅发挥了10—30%左右的能力。如果受到充分的职业素养教育与职业素养培训，就能 发挥其能力的50～80%。
这个叫“职业素养”的东西到底是什么呢？
职业素养的内涵至少包括四个方面：
以“人事相宜”为追求，优化职业资质； 以“创造绩效”为主导，开发职业意识；
员工要有良好的职业道德
（一）职业道德带有纪律规范性
常常用制度、章程、条例的形式表达出来，具有纪律的规范性， 它是介于法律和道德之间的一种特殊的规范。它具有道德色彩，要求 人们自觉遵守，又带有部分法律特性，具有一定的强制性。一方面遵 守纪律是一种美德，另一方面，遵守纪律又带有强制性。
做人有做人的基本道德准则。
员工要有良好的职业道德
职业道德的含义
（一）什么是职业道德？
职业道德是指从事一定职业劳动的人们，在特定的工 作和劳动中以其内心信念和特殊社会手段来维系的， 以善恶进行评价的心理意识、行为原则和行为规范的 总和，它是人们在从事职业的过程中形成的一种内在 的、非强制性的约束机制。
职业道德的含义
（二）职业道德的特征：
1、范围上的有限性； 2、内容上的稳定性和连续性； 3、形式上的多样性。
员工要有良好的职业道德
（三）职业道德有助于维护和提高信誉和经济效益
高的经济效益源于高的员工素质。员工素质主要包含知识、能力、责任心三个方面，其中责任心最为重要。 如果从业人员职业道德水平不高，很难生产出优质的产品，提
供优质的服务，单位的信誉就逐渐丧失，经济效益逐渐下滑， 从业人员没有了展示自己的地方，甚至连饭碗也要从新去找了。
员工要有良好的职业道德
Auditing：Professional Ethics
• Key elements
– Decision problems – Moral principles – Consequences
Mod B-3
What is an Ethical Problem?
• A problem situation exists when an individual must make a choice among alternative actions and the right choice is not absolutely clear. • An ethical problem situation may be described as one in which the choice of alternative actions affects the well-being of other persons.
Mod B-5
Philosophical Principles in Ethics
• The Imperative Principle • The Principle of Utilitarianism • The Generalization Argument
Mod B-6
The Imperative Principle
5.
6.
Hale Waihona Puke Mod B-2General Ethics
• Ethics
that branch of philosophy which is the systematic study of reflective choice, of the standards of right and wrong by which it is to be guided, and of the goods toward which it may ultimately be directed. - Wheelwright, 1959
Moral Responsibility in Professional Ethics
三、當前處理道德距離的兩個困難
３･亞里斯多德的實用智慧(practical wisdom)： （１）理性和實務的連結：依賴實用的判斷 (practical judgment)。 （２）判斷不只是直覺，涉及一種能力。 （３）判斷力：對價值和道德關懷採全面性 觀點。 （４）實用的判斷是一種品格特質。
三、當前處理道德距離的兩個困難
五、法律人角色的標準觀
（二）法律人角色的標準觀包含兩個核心理想： １･夥伴關係(partisanship)：律師和當事人是一種 夥伴，在法律範圍內，應努力實現當事人的 目標。 ２･中立(neutrality)：以當事人的目標為目標，抛 開對當人品格、名譽，以及當事人的目標是 否道德的看法。
五、法律人角色的標準觀
五、法律人角色的標準觀
（四）專業和私人道德間的另一距離：心理距離 １･最大的等同(maximal identification)：完全等同於 角色的責任。 ２･最小的等同(minimal identification)：只有外在服 從而沒有內化。
五、法律人角色的標準觀
（五）責任問題對專業人士的困擾 １･ 道德距離和心理距離相關於個人的道德人格 塑造。 ２･ 責任的問題：當私人和專業道德的距離增加 時，採取極端等同的傾向也會增加，不論哪 一個極端，都會扭曲最重要的道德問題。 ３･ 責任問題對法律專業尤其困擾：法律人社會 地位重要，會鼓勵高程度的角色等同，而人 格完整性會因此產生問題。
三、當前處理道德距離的兩個困難
（一）尋找解決衝突方法的困難 １･解決衝突的方法有二： （１）對普遍可能會產生的兩難，尋找一般性 的解決技巧，以教導準備進入這個專業 領域的新手； （２）尋找道德原則間的一般性說明。
三、當前處理道德距離的兩個困難
Chapter04 Professional Ethics(审计学-英文版)
4-6
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
A Person Chooses to Act Selfishly – Example
Person A finds a briefcase containing important papers and $1,000. He tosses the briefcase and keeps the money. He brags to his friends about his good fortune.
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
4 - 18
CPAs Encouraged to Conduct Themselves at a High Level
Quality coentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
4-8
Learning Objective 2
Resolve ethical dilemmas using an ethical framework.
4 - 21
Code of Professional Conduct
Principles Ideal standards of ethical conduct stated in philosophical terms. They are not enforceable. Minimum standards of ethical conduct stated as specific rules. They are enforceable. Interpretation of the rules of conduct by the AICPA Division of Professional Ethics. They are not enforceable, but a practitioner must justify departure.
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
A Person Chooses to Act Selfishly – Example
Person A finds a briefcase containing important papers and $1,000. He tosses the briefcase and keeps the money. He brags to his friends about his good fortune.
©2006 Prentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
4 - 18
CPAs Encouraged to Conduct Themselves at a High Level
Quality coentice Hall Business Publishing, Auditing 11/e, Arens/Beasley/Elder
4-8
Learning Objective 2
Resolve ethical dilemmas using an ethical framework.
4 - 21
Code of Professional Conduct
Principles Ideal standards of ethical conduct stated in philosophical terms. They are not enforceable. Minimum standards of ethical conduct stated as specific rules. They are enforceable. Interpretation of the rules of conduct by the AICPA Division of Professional Ethics. They are not enforceable, but a practitioner must justify departure.
学术英语人文社科类演示文稿
1) discovery: making known or sharing the existence of some aspect of reality e.g. the finding of the DNA molecule;
identification of a new moon of Saturn(Para.5)
学术英语人文社科类演示文稿
第一页，共22页。
Unit 5
Sociology
Matters
Text A
Critical reading and thinking the text by explaining key terms
1 Culture
In Austria: the McDonald’s organization has drawn on Austrians’ love of coffee, cake, and conversation to create the McCafe fast-food chain. (Para.9)
第八页，共22页。
第六页，共22页。
Unit 5
Sociology Matters
Text A
Critical reading and thinking of Text A
Text Analysis
6 McDonaldization
the process through which the principles of the fast-food restaurant have come to dominate certain sectors of society, both in the United States and throughout the world
职业道德(Professional ethics)
职业道德的本质
1、职业道德是生产发展和社会分工的产物。
2、职业道德是人们在职业实践活动中形成的规 范。
3、职业道德是职业活动的客观要求。
4、职业道德是社会经济关系决定的特殊社会意识 形态。
职业道德的法律性
《中华人民共和国公民道德建设实施纲要》中明确指出：
“要大力倡导以爱岗敬业、诚实守信、办 事公道、服务群众、奉献社会为主要内 容的职业道德，鼓励人们在工作中做一 个好建设者。”因此，我国现阶段各行 各业普遍适用的职业道德的基本内容，
职业道德 Professional ethics
职业道德（PROFESSIONAL ETHICS）
是指一种被普遍认为是从事一种职业的 人士应该遵守的道德规范。 在职业上不能用不正当的手法去谋取利 益，不接受不应接受的利益，不能泄漏 工作上的隐私，在面对雇主或上司不合 理要求时，必须本着良知拒绝。
职业道德的基本要求
即“爱岗敬业、诚实守信、办事公道、 服职业道德的例子
律师、会计师不可以未经客户同意之下向第三 者透露客户的资料。
足球员在足球比赛中，不可以玩假摔。 地产代理、经纪不可以抬高价格，诈骗客人。 旅行社、领队、导游不可以强逼游客购物。 公务员、公司董事、职员等不可以贪污受贿。 的士司机不可以跑白路、多收车资。 政治家要申报利益，不可接受黑金捐款。
如果你是老板，你希望用哪种心态的员工？
国外一家謀体调查显示：
学历资格已不是公司招聘首先考虑的条 件，大多数雇主认为，工作态度是公司 雇用员工时最先考虑的，其次是职业技 能，接着是工作经验。 毫无疑问，工作态度已被视为组织遴选 人才时的重要标准。
完
Professional Ethics(3)
间接投资，如审计人员的祖父母在客户的公司拥 有股票的所有权，也是被禁止的，但前提是重大 数量的审计人员。
财务利益
The ownership of stock rule is more complex than it appears at first glance. A more detailed examination of that requirement is included to aid in understanding and to show the complexity of one of the rules. There are three important distinctions in the rules as they relate to independence and stock ownership.
公开执业的会员必须遵照理事会 指定机构颁布的准则，在提供专业 服务时保持独立性
CPA firms are required to be independent for certain services that they provide, but not for others. The last phrase in Rule 101, “as required by standards promulgated by bodies designated by Council” is a convenient way for the AICPA to include or exclude independence requirements for different types of services. For example, the Auditing Standards Board requires that auditors of historical financial statements be independent. Rule 101 therefore applies to audits. Independence is also required for other types of attestations, such as review services and audits of prospective financial statements. However, a CPA firm can do tax returns and provide management services without being independent. Rule 101 does not apply to those types of services. 会计师事务所都必须是独立的，他们提供一定的服务，但是不是为别人。 “视需要由指定的议会机构颁布的标准”的最后一句在第101 ，是一种方便的 方式为美国注册会计师协会，要包括或排除对不同类型服务的独立性要求。 例如，审计准则委员会要求的历史财务报表审计是独立的。第101因此适用于 审计。独立性也需要其他类型的体系认证的，如审查服务及未来财务报表审 计。然而，会计师事务所可以做纳税申报，不独立提供管理服务。第101条不 适用于这些类型的服务。
ETHICSSECTION.ppt
• The Appeal Committee may
Council – Final Appeal
• A final appeal may be made concerning any order suspending a member or student, or striking a student from the register, or expelling a member
Standards of Conduct Affecting the Public Interest
Rule 201: Conduct oneself at all times in a manner which will maintain the good reputation of the profession
Rule 215: Contingency fees • What are contingency fees?
Rule 217: Advertising and soliciting • Professional excellence
Relations with Fellow Members
Rule 301: Solicitation • Direct or indirect solicitation
Rule 202: Perform services with integrity and due care
Rule 203: Sustain professional competence by keeping informed of developments in the field
Rule 204: A member shall be free from any influence which would impair their ability to perform their professional responsibilities
Council – Final Appeal
• A final appeal may be made concerning any order suspending a member or student, or striking a student from the register, or expelling a member
Standards of Conduct Affecting the Public Interest
Rule 201: Conduct oneself at all times in a manner which will maintain the good reputation of the profession
Rule 215: Contingency fees • What are contingency fees?
Rule 217: Advertising and soliciting • Professional excellence
Relations with Fellow Members
Rule 301: Solicitation • Direct or indirect solicitation
Rule 202: Perform services with integrity and due care
Rule 203: Sustain professional competence by keeping informed of developments in the field
Rule 204: A member shall be free from any influence which would impair their ability to perform their professional responsibilities
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SEC Disclosures
Disclose fees in proxy statements Related to
Audit fees Consulting fees Efforts to maintain independence
ISB – Independence Standards Board
Cannot have any direct interest nor a material indirect interest of a client.
Can’t have a loan from a client (exceptions to this rule)
No joint business ventures with a client No trustee situations including with pension
the Code of Professional Conduct.
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Standards of Conduct
Ideal conduct
Principles
Minimum Level
Substandard conduct
Rules of conduct
Rules of Professional Conduct
CPAs Encouraged to Conduct Themselves at a High Level
CPA examination
GAAS and interpretations
Conduct of CPA firm personnel
Continuing education requirements
Resolving Ethical Dilemmas
Ethical Dilemma
A staff person has been informed that he will work hours without recording
them as hours worked. Firm policy prohibits this practice. Another staff person has stated that this is common practice in the firm.
and free of conflicts of interest.
Ethical Principles
5. Due Care Members should observe the profession’s standards and strive to improve competence.
6. Scope and Nature of Services A member in public practice should observe
values are incorporated into laws.
Why People Act Unethically
Prescribed Ethical Principles Example
Ethical Dilemmas
Rationalizing Unethical Behavior
Resolving Ethical Dilemmas
Rule 101: Independence Rule 102: Integrity and Objectivity Rule 201: General Standards Rule 202: Compliance with Standards Rule 203: Accounting Principles Rule 301: Confidential Client Information Rule 302: Contingent Fees
Legal liability
Division of CPA firms
Conduct of CPA firm personnel
Code of Professional Conduct
Code of Professional Conduct
Ideal standards of ethical Principles conduct in philosophical terms
3. Integrity Members should perform all responsibilities with integrity to maintain public confidence.
4. Objectivity and Independence Members should be objective, independent,
Any auditor that has been offered employment with audit client must be removed from audit and that portion of the audit reviewed closely
AICPA Interpretations
CPAs Encouraged to Conduct Themselves at a High Level
SEC
Peer review
Conduct of CPA firm personnel
Quality control
CPAs Encouraged to Conduct Themselves at a High Level
practitioner must justify departure.
Code of Professional Conduct
Published explanations and answers to questions about the rules of conduct Ethical submitted to the AICPA by practitioners rulings and others interested in ethical requirements
moral judgments in all their activities. 2. Public Interest
Members should accept the obligation to act in a way that will serve and honor the public.
Ethical Principles
They are not enforceable, but a practitioner must justify departure.
Ethical Principles
1. Responsibilities Professionals should exercise sensitive and
Professional Ethics(英文版)(ppt
47页)
What are Ethics?
Ethics can be defined broadly as a set of moral principles or values. Each of us has such a set of values.
Rule 101 Independence
Independence in performing attest services Required by standards Independent in appearance and fact
SEC Independence
Independence in fact – mental state of objectivity and free of bias
Independence in appearance – reasonable investor, with all relevant facts and circumstance, would consider the auditor capable of exercising objective and impartial judgment
Ethical Dilemma
Is it ethical for the staff person to work hours and not record them as hours worked in this situation?
Who is affected? How are they affected? What alternatives does the staff
Applies to the audit engagement team, chain of command and immediate family
SEC Restricts Certain Services for Audit Clients
Bookkeeping IT design and implementaion Appraisal/valuation Acruarial services Internal Audit Management Function Human resources Broker dealer services Legal services
We may or may not have considered them explicitly.
Need for Ethics
Ethical behavior is necessary for a society to function in an orderly manner.
The need for ethics in society is sufficiently important that many commonly held ethical