商务英语课件PPT (45).pdf

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1、Business English 商务英语 Unit 11 Business Ethics Page 3 Learning Objectives Talk about Business Ethical and Unethical Behaviors Learn How to Negotiate Agency Master How to Write Letters of Settlement Know about Business Etiquette of Electronic Communication Page 4 11.1 Expressions:Ethical and Unethical

2、 Business Behaviors Page 5 Contents I Introduction of Business Ethics II Case：the Bribery Scandal at Siemens III Vocabulary of Unethical Conduct IV Vocabulary of Ethical Behavior V Corporate Social Responsibility(CSR)Page 6 I Introduction of Business Ethics Business ethics examine ethical principles

3、 and moral or ethical problems that can arise in a business environment.They apply to all aspects of business conduct and are relevant to the conduct of individuals and entire organizations.Page 7 These ethics originate from individuals,organizational statements or from the legal system.These norms,

4、values,ethical practices help those businesses maintain a better connection with their stakeholders.Page 8 II Case：the Bribery Scandal at Siemens In November 2006,regulatory investigations of Siemens revealed that hundreds of employees had been siphoning off millions of euros into“phony”contracts,fa

5、lse bills,and“shell firms”in order to pay massive bribes to win contracts.They also got involved in creating slush funds for this purpose.Page 9 Several systemic elements have been cited as contributing to the scandal.However,it should be noted that bribes were relatively common practice in German b

6、usiness at that time,and even tax-deductible.Page 10 Siemens wanted to establish“a system that will prevent and detect unethical and illegal conduct and serve as a benchmark for other companies.”40 whistleblowers brought more incriminating evidence,extending the scandals reach into the previous Mana

7、gement Board.Page 11 Peter Lscher,Siemens new CEO has declared,“Highest performance with highest ethics-this is not a contradiction.It is a must.”Page 12 III.Vocabulary of Unethical Conduct In November 2006,regulatory investigations of Siemens revealed that hundreds of employees had been siphoning o

8、ff millions of euros into“phony”contracts,false bills,and“shell firms”in order to pay massive bribes to win contracts.They also got involved in creating slush funds for this purpose.to take money from a business,account,etc.dishonestly（非法地）抽调（资金），挪用 contract that is not real and intended to deceive

9、someone虚假合同 bill that is not real假票据 or readymade company.A Corporation that has been established,has a company name,but does not yet have a business.空壳公司 payment made to a person in a position of trust to corrupt his judgment 贿赂 a reserve of money used for illicit purposes,especially political brib

10、ery 行贿基金 Page 13 Several systemic elements have been cited as contributing to the scandal.However,it should be noted that bribes were relatively common practice in German business at that time,and even tax-deductible.（taxes）that can be deducted 可减税的 Page 14 1.corruption:use of a position of trust fo

11、r dishonest gain 腐败 III.Vocabulary of Unethical Conduct Page 15 2.insider trading:the illegal practice of trading on the stock exchange to ones own advantage through having access to confidential information 内幕交易 e.g.buying shares on the basis of secret information given to you by a friend III Vocab

12、ulary of Unethical Conduct Page 16 3.industrial espionage:the use of clandestine(secret)methods to acquire secret information for commercial advantage 商业间谍 III Vocabulary of Unethical Conduct Page 17 4.fraud:the crime of gaining money or financial benefits by a trick or by lying 诈骗 5.fraudster:a per

13、son who practices fraud or deceit for purposes of gain 行骗者 Page 18 6.racketeering:making money from illegal activities 敲诈勒索，诈骗 Prosecutors may soon seek an indictment on racketeering and fraud charges.检察官可能不久就会以敲诈勒索与欺诈罪名提起诉讼。Page 19 7.con artist:a man who persuades people to give him their money or

14、property by lying to them【俚语】骗子 The con artist was posing as an investment banker.该骗子乔装成一位投资银行家。Page 20 8.backhander:an amount of money that is illegally paid to someone in a position of authority in order to encourage them to do something【俚语】贿赂，回扣 Investigators estimated that$3,000,000 had been spe

15、nt on bribes and backhanders.调查人员估计300万美元被用于贿赂和回扣。Page 21 9.sweetener:something that you give or offer someone in order to persuade them to accept an offer or business deal 好处 He promises to give some sweeteners if the official solves his problem.他承诺，如果官员解决了他的问题，他会给一些好处。Page 22 10.tax avoidance:the

16、legal usage of the tax regime to ones own advantage,to reduce the amount of tax that is payable by means that are within the law 避税 Some companies use tax avoidance strategies to avoid tax payments.一些公司用避税策略避免付税金。Page 23 11.tax evasion:the deliberate failure to pay taxes(usually by making a false re

17、port)逃税 We should,according to law,levy taxes,tighten tax and severely fight tax evasion and tax fraud.加强依法治税、强化税收征管，严厉打击偷税漏税行为。Page 24 12.nepotism:favoritism shown to relatives or close friends by those in power(as by giving them jobs)裙带关系 Page 25 13.plagiarism:taking someones words or ideas as if

18、they were your own 剽窃 Page 26 14.copyright infringement：a violation of the rights secured by a copyright 版权侵权 HOW is not liable for any copyright infringement on the part of the entrant.对于产品的任何侵权行为，HOW将不负责任。Page 27 15.theft:dishonestly taking something that belongs to someone else and keeping it 盗窃

19、e.g.petty theft，taking home company stationery Page 28 cover-ups 掩盖真相 shady deals 不正当交易 foul play 违规操作 bid rigging 串通投标 misrepresentations 虚假陈述 hostile takeovers 恶意收购 price gouging 哄抬价格 Page 29 Siemens wanted to establish“a system that will prevent and detect unethical and illegal conduct and serve

20、as a benchmark for other companies.”40 whistle-blowers brought more incriminating evidence,extending the scandals reach into the previous Management Board.a standard by which something can be measured or judged 基准，参照 an informant who exposes wrongdoing within an organization in the hope of stopping

21、it 揭发者 Page 30 In the Siemens case,trustworthiness was damaged by ethical misconduct.And unethical behavior can be very costly.Overall,the scandal cost Siemens 2.5 billion,including 2 billion of fines.the trait of deserving trust and confidence 可信赖，信誉 Page 31 1.law-abiding:adhering strictly to laws

22、and rules and customs 守法的 The rule of law has kept our society open,fair and law-abiding.法治制度使我们的社会开放公平，市民奉公守法。IV Vocabulary of ethical behavior Page 32 2.integrity:the quality of having strong moral principles 正直,诚实 Page 33 3.accountability:responsibility to someone or for some activity 有责任 Page 34

23、 4.fair play:the fact of playing a game or acting honestly,fairly and according to the rules 公平比赛，公平办事 Your watchword is fair play,your hatred,foul play.你的口号就是公正比赛，你所深恶痛绝的就是违犯规则。5.fair trade:the practice of buying goods directly from producers in developing countries at a fair price 公平贸易（指以公道的价格从发展中

24、国家制造商手中直接购进商品的做法）Fair trade is a win-win proposition for both sellers and buyers.公平交易是对买方和卖方都有利的方案。public trust 公众信任 equal opportunity employer 机会均等的雇主 core values 核心价值观 global citizenship 全球公民意识 truth in lending 真实借贷 honest advertising 诚实广告 full disclosure 充分披露 high professional standards 高专业标准 com

25、munity involvement 社区参与 social responsibility 社会责任 What is perceived as ethical or unethical behavior can vary from culture to culture.The actions of a company are judged according to a cultures core values.Page 39 V Corporate Social Responsibility(CSR)Many customers judge companies by their demonst

26、ration of compassion and integrity.Page 40 Corporate Social Responsibility(CSR)Corporate Citizenship Corporate Responsibility Page 41 Responsible enterprises are gauged on the basis of the impacts of their operations on the environment the society the economy sustainability Page 42 Sustainable devel

27、opment is a basic state policy of China.Page 43 Code of ethics is the core of company culture and is an important tool for companies striving for long-term prospects and growth.An organization must make decisions not only within business and legal boundaries but also within ethical boundaries.Page 44 学伦理可以知廉耻、懂荣辱、辨是非。-习近平 Learning ethics can know shame,honor and disgrace,and distinguish right from wrong.-Xi Jinping Goodness is the only investment that never fails.-Henry David Thoreau