美国大学商学院管理学课程5.pptVIP

Learning Objectives After studying this chapter, you will be able to: Define ethics. Explain a code of ethics. Identify four categories of laws relating to ethics in business. Explain social responsibility. Identify the six areas of law that affect business organizations. Learning Objectives (cont’d) After studying this chapter, you will be able to: Identify the types of taxes that affect business profits. Explain the differences between copyrights, patents, and trademarks. Define intellectual property. The Importance of Ethics Ethics A system of right and wrong that assists individuals in deciding whether an act is moral or immoral, socially desirable or not. Code of ethics A document that outlines the principles of conduct to be used in making decisions within the organization. Content of Ethical Codes Honesty. Adherence to the law. Product safety and quality. Health and safety in the workplace. Conflicts of interest. Employment practices. Selling and marketing practices. Financial reporting. Content of Ethical Codes (cont’d) Pricing, billing, and contracting. Trading in securities / using confidential information. Acquiring and using information about competitors. Security. Payments to obtain business. Political activities. Protection of the environment. Behaving Ethically Employee theft Embezzlement of money, supplies or inventory from employers. Accepting bribes from people desiring to conduct business with the company. Submission of false expense accounts. Lying about hours worked Honest employees report the correct number of work hours clocked while working from home They do not pretend to be sick, to stay home when they should be at work. Falsifying records Can cause grave damage to a company’s reputation. Solving Ethical Dilemmas Ethical Problems in the Business World Laws Relating to Ethics in Business Competitive behavior is fostered by laws enforced by the Antitrust Division of the Justice Department and by the Federal Trade Commission. Sherman Act