1º Semestre 13/14

Inglês Técnico Licenciatura em Contabilidade e Administração

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Unit 1 – The World of Work……………………………………...3

Unit 2 – Business Ethics………..………………………..……...19

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Unit 1

THE WORLD OF WORK

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Read the following text and answer the questions.

HOW MUCH ARE YOU WORTH?

One of the most difficult questions to answer is how much a job is worth. We naturally expect that a

doctor’s salary will be higher than a bus driver’s wages. But the question becomes much more difficult to

answer when we compare a miner with an engineer, or an unskilled man working on an oil platform in the

North Sea with a teacher in a secondary school. What the doctor, the engineer and the teacher have in

common is that they have devoted several years of their lives to studying in order to obtain the necessary

qualifications for their professions. We feel instinctively that these skills and these years when they were

studying instead of earning money should be rewarded. At the same time, we recognise that the work of

the miner and the oil rig labourer is both hard and dangerous, and that they must be highly paid for the

risks they take.

Another factor we must take into consideration is how socially useful a man’s work is, regardless of

the talents he may bring to it. Most people would agree that looking after the sick or teaching children is

more important than selling second-hand cars or improving the taste of toothpaste. Yet it is almost certain

that the used-car salesman earns more than the nurse, and that the research chemist earns more than the

schoolteacher.

You can argue that a man who does a job which brings him personal satisfaction is already receiving

part of his recompense in the form of a ‘psychic wage’, and that it is the man with the boring, repetitive job

who needs more money to compensate for the soul-destroying monotony of his work. It is significant that

those jobs which are traditionally regarded as ‘vocations’ — nursing, teaching and the Church, for example

— continue to be poorly paid, while others, such as those in the world of sport or entertainment, carry

financial rewards out of all proportion to their social worth.

A. Detailed Comprehension 1. The professional man, such as the doctor, should be well-paid because

a) he has spent several years learning how to do his job b) his work involves much greater intelligence than, say, a bus driver’s c) he has to work much harder than most other people

2. It is difficult to compare a doctor and a miner because

a) a miner’s work is not as useful as a doctor’s b) a miner’s job is less skilled but on the other hand it is more dangerous c) a miner has to learn just as many skills to be able to do his job well

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3. You can compare an engineer with a teacher because

a) they both do useful work b) they have both spent several years in training c) one does socially important work and the other does dangerous work

4. The writer believes that

a) we should pay for socially-useful work, regardless of the person’s talent b) we should pay people according to their talents c) market forces will determine how much a person is paid

5. The argument of the ‘psychic wage’ is used to explain why

a) people who do socially important work are not always well paid b) people who do monotonous jobs are highly paid c) you should not try to compare the pay of different professions

6. A man who does a boring repetitive job

a) receives less money than he deserves b) should receive more money as a compensation for the drudgery of his work c) can only expect more money if his job is a highly-skilled one

B. Choose the word or phrase that best completes the sentence. 1. If people are dissatisfied they will complain. What else can you ………………….?

a wait for b expect c cope with d hope e prevent

2. Medicine is a profession; street-cleaning is simply a ………………….

a trade b skill c job d task e labour

3. To qualify as a doctor, you’ll need to spend ………………… years studying.

a few b several c various d a lot e different

4. The reason most of us work is to ………………… money.

a win b gain c become d award e earn

5. Mozart composed music when he was still a child. He had a great …………………for it.

a skill b ability c gift d force e training

6. Peter is a public relations officer. He says it is an interesting …………………

a work b job c trade d office e skill

7. It took him two ………………… years to write his book.

a entire b complete c all d total e whole

8. Public figures, such as actors, are often reluctant to talk about their ………………… lives.

a personal b private c particular d individual e peculiar

9. It is a great ………………… to be able to speak foreign languages.

a receipt b profit e benefit d advantage e bonus

10. Anna expected to get high marks, but in fact she failed. She was very ………………….

a deceived b disappointed c disillusioned d deluded e disaffected

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C. Fill in the blanks in the following passage using the words given. Some words may be used

more than once.

get pass go in for choose enter be study go to take

Before you …………… a career, you should find out whether you need to …………… …………… university to

…………… a degree, or whether you will have to …………… a training course. For example, if you want to

…………… a teacher, you will have to …………… a training course. But if you decide to …………… ……………

…………… law, you will need to …………… the subject at university before you can …………… the legal

profession. In either case, you will have to …………… several examinations, and if you …………… them, you

will …………… the necessary qualifications.

Up to you • Which kind of work should be better paid: vocational or monotonous work? Why?

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Read the following text.

THE END OF WORK

Now, for the first time in history, human labour is being systematically eliminated from the

production process. A new generation of sophisticated information and communication technologies is

being used in a wide variety of work situations. Intelligent machines are replacing human beings in

countless tasks, forcing millions of blue and white collar workers into unemployment lines, or worse still,

breadlines.

Our corporate leaders and economists tell us that the rising unemployment figures represent short-

term “adjustments” to powerful market forces that are speeding the global economy into a Third

Industrial Revolution. They promise an exciting new world of high-tech automated production, booming

global commerce, and unprecedented material abundance.

However, millions of working people remain sceptical. Every week more employees learn they are

being let go. In offices and factories around the world, people wait, in fear, hoping to be spared one more

day. Like a deadly epidemic the strange new economic disease spreads, destroying lives and destabilizing

whole communities.

The young are beginning to express their frustration and rage in increasing antisocial behaviour. Older

workers, caught between a prosperous past and a bleak future, seem resigned, feeling increasingly trapped

by social forces over which they have little or no control. Throughout the world there is a sense of change

taking place. Life, as we know it, is being altered in fundamental ways.

Jeremy Rifkin The End of Work

London, Penguin Books, 2000 (adapted)

1. Decide whether the statements are TRUE or FALSE. a) Human labour was eliminated a long time ago from the production process.

b) Machines replace human beings in a few tasks.

c) Corporate leaders believe the world is entering a new industrial revolution.

e) Everybody agrees with them.

f) People are adjusting well to these changes.

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Read the following text.

OVERWORK

David Black realised something was wrong when he began to fear that if he travelled home from

work by Underground, he might throw himself under a train. He decided to walk home instead.

What had happened to bring Black, a senior academic at London University, to the brink of suicide?

He is a happily married man with two grown-up daughters, a comfortable home and a well-paid job in a

respected academic institution. He is the author of six books, 50 articles and 20 published reports. He had

worked at the university without one day’s sick leave in 20 years.

The reason lay in the metamorphosis of his job. Like thousands of others in the slimmed-down,

super-efficient, highly productive world of today, Black is being asked to do the work of two or three

members of staff for much the same money with no extra support and no special thanks ― a phenomenon

that he calls the ‘intensification of work’.

Black’s misery is being replicated across Britain in hospitals, schools and commercial companies.

While many people despair of finding work at all, many professionals in the private and public sector

simply cannot cope and, like Black, are cracking up.

Annabel Ferriman Independent on Sunday

1. After reading the text, complete the sentences.

a) David Black felt his life was in danger because ...

b) ... attest to his brilliant career as an academic writer.

c) ‘Intensification of work’ is ...

d) Not only does this phenomenon occur in schools ...

e) While some people are overwhelmed by overwork, others ...

2. Do the texts “The End of Work” and “Overwork” contradict each other? Why (not)?

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VOCABULARY 1. Choose the most suitable word given for each space in the text.

What are you working for?

Have you ever asked yourself what you are working for? If you have ever had the time to (1) ……………….. this

taboo question, or put it to others in moments of weakness or confidentiality, you (2) ……………….. well have heard

some or all of the (3) ……………….. . It’s the money of course, some say with a smile, as if explaining something to a

small child. Or it’s the satisfaction of (4) ……………….. well done, the sense of achievement behind the clinching of

an important (5) ……………….. I worked as a bus conductor once, and I can’t say I (6) ………………..the same as I

staggered along the swaying gangway trying to (7) ……………….. out tickets without falling over into someone’s lap.

It’s the company of other people perhaps, but if that is the (8) ……………….., what about farmers? Is it the

conversation in the farmyard that keeps them captivated by the job? Work is power and a sense of status say

those (9) ……………….. have either attained these elusive goals, or feel aggrieved that nobody has yet recognised

their leadership (10) ……………….. . Or we can blame it all on someone else, the family or the taxman. I suspect, and

I say this under my (11) ……………….., that most of us work rather as Mr Micawber lived, hoping for something to

(12) ……………….. up. We’ll win the pools, and tell the boss what we really think. We’ll scrape together the (13)

……………….. and open that little shop we always dreamed of, or go (14) ……………….. the world, or spend more time

in the garden. One day we’ll get that (15) ……………….. we deserve, but until then at least we have something to

do. And we are so busy doing it that we won’t have time to wonder why.

1) A) propose 2) A) might 3) A) below 4) A) a work 5) A) deal 6) A) enjoyed 7) A) make 8) A) one 9) A) people 10) A) qualities 11) A) oath 12) A) move 13) A) resources 14) A) round 15) A) ambition

B) meditate B) can B) rest B) a job B) position B) wished B) turn B) case B) must B) status B) suspicion B) turn B) opportunities B) over B) station

C) consider C) will C) following C) a task C) job C) hoped C) issue C) question C) who C) property C) breath C) ease C) rest C) into C) vocation

D) launch D) should D) latter D) an effort D) engagement D) felt D) give D) former D) to D) requirements D) pressure D) end D) money D) to D) promotion

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2. Complete each sentence with one of the words given. Use each word once only.

agent competitor executive industrialist producer client dealer foreman labourer trainee

a) Nowadays you often find that the top……………….………………... in a company is a woman. b) If you have any problems with your work, talk to the……………….………………... . c) ‘Happy Chips’ is the number one……………….………………... of potato crisps m the country. d) I’m starting next week as a ……………….………………... chef in a large hotel. e) Our company is the ……………….………………... for several large insurance companies. f) David was not content until he had become a rich ……………….………………... . g) Our firm is quite a long way ahead of our nearest ……………….………………... . h) With mechanisation it is difficult to find work as an unskilled ……………….………………... . i) I have been working as a used car ……………….………………... for the past six months. j) A company should make every ……………….………………... feel important.

3. Choose the most suitable word or phrase given.

a) We’re very busy this week. Can you work……………….………………...? a) extra time b) supplementary time c) overtime d) double time b) I succeeded in my job through sheer hard……………….………………... . a) work b) labour c) industry D) effort c) Catherine works for a/an ……………….………………... engineering company. a) main b) forefront c) outgoing d) leading d) I’m thinking of changing my job because there are few……………….………………...of promotion. a) prospects b) opportunities c) chances d) sources e) Bill has a real……………….………………...for looking after handicapped children. a) career b)post c) inspiration d)vocation f) Ruth is looking for a new ……………….………………... at the moment. a) vacancy b) appointment c) condition d) employment g) I am well-qualified and have completed a ……………….………………... in graphic design. a) less b) curriculum c) course d) timetable h) In our company I am afraid there is very little ……………….………………... to work hard. a) inspiration b) advantage c) gain d) motivation i) The government is building a nuclear power ……………….………………... not far from here. a) works b) factory c) station d) industry j) It’s not very interesting work, but at least it’s a ……………….………………... job. a) regular b) continuous c) firm d) steady

4. Complete each sentence with a word or compound word formed from the word in capitals.

a) Jack built his own boat in a .................................................... in his garden. WORK b) I don’t have a job, so I’m living on .................................................... benefit. EMPLOY c) We can’t with these low prices. ............... COMPETITOR d) Many pupils at school have already chosen a career. SECOND e) This used to be a rural area but it has become……………….………………... . INDUSTRY f) ……………….………………... in our factories is falling because of absenteeism. PRODUCE g) You won’t be paid much as a/an ……………….……………….. worker. . SKILL h) The government is encouraging ……………….……………….. in heavy industry. INVEST i) Jim is very disorganised and not very……………….……………….. . BUSINESS j) We would like details of your ……………….……………….. on this form. QUALIFY

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Starting up • Would you like to be an entrepreneur? Why (not)? • Can you name any successful entrepreneurs in your country? • Why do you think they are successful?

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A. Vocabulary 1 Scan the article and choose the words below closest in meaning to the words and expressions in bold italics numbered 1–12 in the article.

1 a) obvious b) seeming c) remarkable 2 a) character b) quality c) feature 3 a) being innumerate b) a hearing problem c) a reading disorder 4 a) prime examples b) serious problems c) famous people 5 a) strategies for winning b) excellent communication skills c) ability to overcome problems 6 a) have a speech problem b) talk too much c) are unable to communicate 7 a) ambition b) physical problem c) new project 8 a) set path b) promise c) security 9 a) sales b) weakening c) disagreement 10 a) employee b) top executive c) small part 11 a) success b) luck c) faith 12 a) unexpected opportunities b) unfortunate accidents c) unbelievable disasters 13 a) say it is because of b) give thanks to c) make statements about 14 a) refuse b) reduce c) ignore 15 a) when b) where c) which B. Reading Comprehension Read the article and choose the correct option A, B, C or D. 1 In paragraph 1, the writer says that A all entrepreneurs are successful B success for entrepreneurs tends to be random. C entrepreneurs thrive in independent capitalist societies. D not all entrepreneurs use their assets wisely. 2 What does the writer say about three famous entrepreneurs? A Their success was completely unpredictable. B They failed several times before becoming successful. C They all had to overcome physical disadvantages. D Their business strategies are very strong. 3 The writer says that some billionaires A lack a certain amount of confidence. B have had difficulties speaking fluently. C can concentrate much more than less successful people. D proved they could be successful by studying hard. 4 Many top-ranked entrepreneurs A completed their education with top marks. B started their working life in a safe profession. C were unafraid to take risks. D excelled in any organisation they joined.

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5 In paragraph 5, the writer states that A many hopeful entrepreneurs get capital and then fail. B not getting outside finance can be the best thing for an entrepreneur. C many company founders lose their shares. D entrepreneurs need to control every part of their company. 6 What does the writer say about Steve Jobs and Stan Lee? A getting fired was the worst thing that could have happened to them. B they both struggled to succeed after losing their jobs. C they both created successful companies as a result of losing their jobs. D both of them returned triumphantly to their former companies. 7 What does the writer say about creators of large enterprises in paragraph 7? A Most of them have a detailed master plan. B Luck plays a big part in their success. C They often need to come up with new inventions. D They need to be more flexible. 8 What does ‘it’ refer to in paragraph 8? A faith B fortune C their past D chance 9 What does the write say about himself in paragraph 9? A He doesn't believe in chance. B He always has a clear plan. C He never ignores chance meetings. D He knows where the next big success will come from. 10 In the writer's view A the future looks uncertain. B there aren't many opportunities nowadays. C next year looks very positive. D it's fun trying to be successful C. Vocabulary 2 Match the definitions below with the words underlined in the article. 1 losing your job …………………… 2 successes …………………… 3 by chance …………………… 4 advantages ……………………. 5 rise (n)………………………. 6 quality ………………………. 7 fixed, cannot be changed ……………………….

8 hope to be ………………………. 9 unconventional ………………………. 10 being very successful ………………………. 11 plan to gain an advantage ………………………. 12 defeat, triumph over ………………………. 13 a free thinker ………………….……. 14 achievements ………………….…….

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Below is an excerpt from Disposable People, a book written by Kevin Bales. Here is some information about the author:

Going undercover to meet slaves and slaveholders, Kevin Bales exposed how modern slavery penetrates the global economy and flows into the things we buy. Named as a “visionary who is changing your world” and the originator of one of “100 World-Changing Discoveries” by the Association of British Universities, he is a leading abolitionist in the last great anti-slavery movement. In 2001 he co-founded Free the Slaves, the American sister-organization of the UK’s Anti-Slavery International, the world’s oldest human rights group. In eight years it has helped to liberate thousands of slaves in India, Nepal, Haiti, Ghana, Brazil, Ivory Coast, and

Bangladesh, and work with them to build new lives of dignity. http://www.amazon.com/Kevin-Bales/e/B001ILHHUQ/ref=ntt_dp_epwbk_0

MODERN SLAVERY

Children are an important part of the workforce in Pakistan, and many of them labor with their

parents to make bricks at the kilns. This kind of work presents many dangers. If the workers fall

completely into the kiln, they are instantly incinerated. If only a leg or the feet are burned, there may be

hope. But the injuries will be serious and disabling.

In spite of the risk, the children continue to work because their families need their help to survive.

And many families, even with the efforts of the children, still cannot make ends meet. As I visited the brick

kilns across the state of Punjab, I found very few children who attended the local school. When they

actually went to school, only three or four boys were able to go (when children are sent to school, girls are

rarely included). For the children of the brick kilns the work is long and hard, but hard work and diligence

don’t guarantee success.

If the conditions of work were not bad enough, the system of working in the brick kilns presents

other dangers and hardships. Almost all of the families making bricks are working to pay a debt to the

owner of the kiln, and this debt does not end if the father of the family dies. Instead it passes to his wife

and sons. A boy of thirteen or fourteen can be burdened with a debt that he will carry for many years,

perhaps his entire life.

Inheritance of debt, or debt bondage, is a system that keeps many Pakistani families enslaved.

Kevin Bales Disposable People

Berkeley, University of California Press, 2000 (Adapted)

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GROUP WORK You work for a non-profit organization (NPO) which wants to do something about the

circumstances described in the text above. Together with the other members of your group,

Ø make a note of all the main issues raised by the situation;

Ø develop a project to address them.

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The roses in my carpets

It’s always the same. The jets scream overhead. They’ve seen me. I’m running too slowly, dragging

my mother and sister behind. The ground is treacherous, pitted with bomb craters. My mother and sister

weigh me down. A direct hit. Just as I’m about to die, or sometimes just after, I awake.

Blessed darkness. A moment passes before I realize I am in our mud house in the refugee camp. Safe.

I hear the quiet breathing of my mother and sister nearby.

A cock crows, and then the eerie cry of the muezzin calls me to prayer. Dawn. I might as well rise and

fetch the water before there is a lineup at the well.

My breath floats in clouds before me as I return with the heavy bucket. The plastic handle cuts into

my hand. I must stop and rest several times.

At home I wash my face — a useless habit. Here, the walls are mud, the floor is mud, the courtyard is

mud, too. It is impossible to stay clean.

I wake my mother before I go to the mosque for prayer. When I get back, breakfast is ready. My

sister Maha still sleeps, so I eat my bit of bread and sip my tea in peace. Then I kiss Maha’s sleeping face

and go to school.

I hate school — a room full of restless boys — girls are in another class. We sit on rough mats that

rub my ankles raw. I’d rather be weaving carpets.

When I come home for lunch, the hut is swept. I eat slowly, breaking the bread into pieces, making it

last. Maha wolfs down her share, then eyes mine.

“No,” says Mother sternly. But when her back is turned, I give Maha a few bites. I will pull my sash a

little tighter.

Again, the muezzin calls me to prayer. Forgetting to be watchful, I step into the narrow road. A car

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brushes past, blasting a warning.

In this place they drive as if demons pursue them, heedless of those in their path. I think of Maha.

She, at least, is safe at home.

After Zuhr prayer comes my favorite time of day. I go to practice my skill as a carpet weaver. When I

am weaving I can escape the jets, the nightmares — everything. As if with my fingers I create a world the

war cannot touch. A paradise like the one where my father is.

My father was a farmer, at the mercy of weather or anyone who would steal his land and crops. But I

will have a skill no one can take away. As long as I am strong and able, my family will never go hungry.

First I must practice. Someone far away makes my training possible. I am a sponsored child. A foster

child. They even took my picture.

Soon, I will be a master craftsman and my sponsor’s money will not be needed. I will hold my head

high for the sake of my father who died ploughing our field in the war.

Each color that I weave has a special meaning.

The threads that line the frame, on which all the other threads are

knotted, are white. White for the shroud we wrapped my father’s

body in. Black is for the night that cloaks us from enemy eyes. Green is

the color of life. Blue is the sky. One day it will be free of jets.

Everything in camp is a dirty brown, so I do not use brown

anywhere in my carpets.

Red is my favorite. It is the color of roses. I have never grown

flowers. Every bit of land must yield food. So I make sure there are

plenty of roses in my carpets.

I weave intricate patterns of roses, each connected to the other like the tribes of Afghanistan. A

garden of beauty surrounded by a border, a wall. A wall around a little piece of paradise.

I am so intent on my weaving I do not hear the gasping breath of the boy who has entered the room.

It is the silence that alerts me. I look up. Everyone is staring at me. Something is terribly wrong.

“It’s your sister. She’s been hit by a truck.”

I leap to my feet and spill a thousand threads on the floor. A friend says to leave them, he’ll pick

them up. I nod and run out the door.

The runner tells me Maha is at the clinic. My mother is with her. They are operating, trying to save

her legs.

When I arrive, my mother is frantic, trying to reach Maha. People are holding her back. There is

screaming. It’s coming from me.

My mother turns, her eyes wild. Like when my father died.

I must be strong. I must not cry. Gently I take her aside, telling her she is in the way. She nods. My

words sink in. She puts her head on my shoulder and I see that I’ve grown. A strange time to notice such

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things. I tell my mother to go home and pray for Maha’s safety.

When there is news, I’ll come.

I cannot just sit and wait. I pace. Then I take my own advice and pray. I pray for Maha and for my

mother. Then I pray for my sponsor who is paying for Maha’s operation and doesn’t know it. Afterward, I

feel better.

Finally, the doctor emerges from the doorway looking haggard. Good news. Maha will be all right.

Her legs are broken, but she will be able to walk again. Not soon, but one day. Relief washes over me like

a cool rain. I run home to tell my mother. She looks old. She weeps for joy.

We have bread and water for supper. Mother rips the bread into three pieces before she remembers

there are only two of us tonight. She gives me Maha’s share. I give half of it back. In silence we eat. Every

bite sticks in my throat. No amount of water helps.

Exhausted, I lie down on the straw mat that is my bed. It is too quiet without Maha. I miss her

terribly. For a long time I cannot sleep.

When I finally do, I dream again of jets, tearing the fabric of the sky.

But this time my mother and sister do not drag at me. They run with me and do not hold me back.

While running, we find a space, the size of a carpet, where the bombs cannot touch us.

Within that space there are roses.

Rukhsana Khan The Roses in my Carpets

Ontario, Fitzhenry & Whiteside, 2004 (Adapted)

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Unit 2

BUSINESS ETHICS

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Starting up A. Discuss these questions.

1. What is the purpose of a business, in your opinion? Is it just to make money? 2. Rank the professions below according to how ethical you think they are.

B. Discuss this list of unethical activities. In your opinion, which are the worst? Are any common in your country?

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STARTING UP Ø Many companies now have ethical codes of conduct – statements that say they have high

environmental or ethical standards. Do you choose to do business with a company – or not – based on its ethical position?

Ø Do you believe that all companies really want to do the right thing ethically, or do you think most have an ethical code of conduct because they believe consumers expect it?

A. Read through the article quickly. Tick (√) the ideas that it discusses.

[ ] Samsung has been accused of unethical working practises in its Chinese factories.

[ ] French rights groups have encouraged consumers to avoid buying Samsung products.

[ ] Samsung has admitted that some of the accusations are true.

[ ] Samsung has formally apologised and promised to stop any illegal activity in its factories immediately.

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B. Match the nouns in bold numbered 1–6 in the article with the definitions below.

a) a set of rules that a company says it obeys b) the activity of controlling and running an organization c) printed information produced by a company d) the opinions that people have of something because of what has happened in the past e) routine, organized breaking of the law f) careful and thorough examination g) withdrawal of investment in a company C. Choose the best word to complete each sentence. 1 Samsung’s code of conduct ………………………………. illegal activities. a doesn’t mention the topic of c admits past b says the company doesn’t engage in d isn’t clear on the topic of 2 Three rights groups in France are basically accusing Samsung of ………………………………. . a producing dangerous products c stealing b being greedy d lying 3 The accusations relate to ……………………………….. a South Korean workers c copyright issues b Samsung’s manufacturing in China d illegal advertisements 4 Samsung says that it has never ………………………………. . a used child labour c used external suppliers b allowed illegal overtime d paid its workers a living wage 5 Park Yoo-kyung says that it is important for Samsung to ……………………………….. a deny any wrongdoing c respond carefully b withdraw production from China d publicly express deep regret 6 When Nike admitted similar mistakes in 2001, the company saved ………………………………. . a a lot of money on legal expenses c its reputation b its under-age workforce d its CEO’s job 7 Samsung ………………………………. a detailed response to the accusations. a has not yet provided c last week provided b says that it will never provide d has been advised against providing D. Complete the sentences with the best verb from the box.

comply breach allege uphold deny admit fall short issue

1 If a company has a code of conduct, it should …………………………….. with it. 2 Companies that regularly ……………………… their own code of conduct are engaging in unethical behaviour. 3 If rights groups ………………………. that a company has behaved illegally, they need to provide evidence to support their claim. 4 Every company should ………………………the laws of any country it operates in, in addition to its own code of conduct. 5 A company should never ……………………………… an allegation that it knows to be true. 6 If illegal activity is discovered, a company should ………………………. its mistake and correct it immediately. 7 An ethical code of conduct can set investors’ expectations very high. When companies …………………………. of expectations that they have set, investors have a right to feel unhappy. 8 It’s important for a company to …………………………….. a clear statement responding to accusations of illegal activity.

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E. Choose the best word to fill each gap from A, B, C or D below.

Being Ethical Most people think of ‘being ethical’ in business ethics as compliance with laws and financial regulations to avoid (1) _____ . When these are not (2) _____, as in the case of Enron, the story makes headlines around the world and has a huge negative impact on the people and companies involved. Most business people are not tempted to commit large scale financial fraud, though, and are (3) _____ of the consequences. Instead, it is the day-to-day actions and behaviour of individuals which present the most problems. As a manager, if you (4) _____ a blind eye to seemingly small matters such as staff taking home office supplies then you are not (5) _____ yourself with an ethical workplace. Everyone watches everyone else to see where the ethical boundaries are. You should carefully consider what messages you are sending by your (6) _____ or inaction, words and attitudes. (7) _____ the whole there are three areas to consider in everyday business ethics. The first is respect. Respect for the people you work with; respect for the company resources – time, equipment and money; and respect for the working environment, which includes obeying laws and regulations. You should treat the people you work with well – with (8) _____ and honesty – and use the company equipment for work purposes – that means no personal phone calls. Responsibility is the second area, and means working well with others – (9) _____ instance doing your share of the work – and providing high quality services and goods to your customers. (10) _____, the ‘The end justifies the means’ argument is not one that an ethical person would use. Means are as important as ends because good results are important. (11) _____ you achieved the results by being unethical either morally or legally then you endanger the business and your own career. Do not forget: don’t take what isn’t yours. This applies to everything from taking office supplies (12) _____ as paper and pens to taking the credit for work done by others. Also, (13) _____ you agree to confidentiality, keep your word. And be able to say that every answer you give is as (14) _____ as it can be, because if you give (15) _____ information it is bound to affect your future business relationship. And remember that the excuse ‘Everyone does it’ just doesn’t work, especially in a court of law.

1 A legal B law C lawyers D lawsuits 2 A obeying B obeyed C obey D disobey 3 A careful B respectful C mindful D lawful 4 A see B show C take D turn 5 A aligning B sharing C turning D leaving 6 A words B thoughts C actions D message 7 A To B At C In D On 8 A integrity B pleasant C nice D polite 9 A in B for C to D as 10 A Secondly B At last C Finally D Then 11 A If B Unless C When D Could 12 A seen B good C like D such 13 A providing B could C unless D if 14 A sure B reasonable C accurate D believable 15 A misleading B true C correct D real

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Further discussion ‘The only social responsibility of a business is towards its shareholders.’ Do you agree? Give your reasons. ____________________________________________________________________________________________

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Corporate Social Responsibility

Part 1

By Mike Scott 1 .................... Climate change, human rights and child labour. A few years ago, companies would have found these

issues irrelevant. However, as the world has become better informed, companies have had to take more account of their non-financial impact on society and corporate social responsibility (CSR) has become crucial to a company’s success.

2 .................... But do graduates pay any attention to this – and is it having any effect on the career choices they

make? Peter Davies, deputy chief executive of Business in the Community, the UK charity that aims to improve the company’s impact on society, says that commitment to CSR does help companies attract new recruits. ‘Companies seen to be managing aspects of corporate responsibility are able to retain and recruit better staff.’

3 .................... Sectors at the forefront of CSR ‘are those addressing global issues such as human rights, poverty and

HIV/Aids, some of the big issues in society,’ Professor Warhurst of Warwick Business School says. ‘Those are the attractive employers. They’re exciting, they’re doing something completely different – and they’re the ones in the press.’

4 .................... She gives the example of the logistics sector as one that has welcomed the challenges of ethical

business. ‘Many train, freight and air services – among them DHL and FedEx – are helping hurricane victims in the Caribbean. TPG, the Dutch logistics group, invests heavily in the World Food Programme and has introduced a staff volunteering programme.’

5 .................... Different types of companies are having to face different issues, she says. ‘Retail companies are there

on ethical supply chain management, oil and mining companies are getting there on land rights, transparency and human rights, while the chemical sector is working on environmental issues’.

A. Read Part 1 of the article. Match the headings (a–e) to the paragraphs (1–5). a) Good publicity for companies b) Growing importance of ethical business c) CSR in the transport sector d) Helping to attract and keep employees e) Ethics in a variety of sectors

B. Now read Part 2 of the article and complete the gaps (6–10) with the missing sentences (a–e). a) So, on the one hand there is a group who want to feel that something is being done. b) This might be ethical investment or environmental consultancy, for instance. c) That made them think much more deeply about what they wanted from a job. d) They’re faced with a big pay package, a glamorous company with lots about CSR. e) Only time will tell if interest in business ethics will continue to increase.

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Part 2

The effort is worthwhile, she believes. ‘People think of companies doing these things as better companies and might choose them over others.’ Anne-Marie Martin, director of the University of London careers service, agrees, but says that for many the interest in CSR started in the last recession, when students saw their parents being made redundant. .................... 6’

Corporate scandals such as Enron and Anderson also made students look twice at some high-flying financial careers, but Ms Martin says ‘They’re generally aged twenty-one to twenty-three. .................... 7 You’re not going to look too hard at it.’ Some students, though, ‘won’t touch particular areas because they are not socially responsible. These students do think quite deeply about this. They’re very serious about things like the arms trade, the tobacco industry, the third world and green issues. .................... 8 On the other there are also those who are just interested in money.’

Over recent years there has certainly been a huge growth in careers in areas related to CSR. .................... 9 In addition, a recent survey reported that, among new employees, the qualities employees most value in a company are clear vision and ethical values. .................... 10

From the Financial Times

C. Consider Parts 1 and 2 and decide whether the following statements are True or False

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1. Corporate social responsibility (CSR) has risen up the business agenda. __________ 2. CSR has little effect on the career choices graduates make. __________ 3. The challenges of ethical business mean that different companies have to face different issues. __________ 4. The interest in CSR has increased due to the economic boom. __________ 5. The cases of Enron and Anderson made students more aware of the dangers of business success. __________ 6. There has been a growth of careers in CSR-related fields. __________

Go to: http://www.csreurope.org/ http://www.ehow.co.uk/info_8007563_charitable-companies.html http://philanthropy.com/article/Big-Businesses-Won-t/128327/

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VOCABULARY 1. Match the illegal business practices

(1-8) with their definitions (a-h).

1. Creative accounting ______ 2. Bribery ______ 3. Embezzlement ______ 4. Forgery ______ 5. Fraud or racket or scam ______ 6. Insider dealing ______ 7. Market rigging ______ 8. Money laundering ______ a. Making or faking false documents, banknotes or artworks. These are called forgeries or fakes. b. Illegally giving someone money so that they act in your favour c. Accounting that is only just legal or may be illegal d. Any illegal money-making activity e. Fixing the price of something illegally f. Illegally taking money from the organisation you work for g. Disguising the criminal origin of money such as drug money h. Using knowledge gained illegally to buy and sell shares profitably

2. Choose the best word to fill each gap from A, B, C or D below.

Three UK Alstom directors held on suspicion of bribery Three UK directors of the French engineering group Alstom have been arrested on suspicion of bribery and other offences

after raids this morning by the Serious Fraud Office. The three men have been taken to police stations to be interviewed by the SFO. They are accused of bribery and

1)________________, conspiracy to pay bribes, money laundering and false 2)______________. The agency said search 3)______________ were executed this morning at five Alstom premises and four homes. The SFO has been working 4)______________ with authorities in Switzerland, including Swiss federal police, and a number

of police forces in the UK. This morning’s raids took place at addresses in Warwickshire, Leicestershire, Cheshire, Shropshire, Derbyshire,

Staffordshire and London. The investigation centres on suspected 5)_______________ paid by companies within the Alstom group in the UK in order

to 6)________________ contracts overseas, and this has allegedly involved money 7)_______________ and other offences. SFO director Richard Alderman said: “The SFO is committed to 8)_____________ corruption. We are working closely with

other criminal justice organizations across the world and are taking steps to encourage companies to report any 9)______________of corruption, either within their own business or by other companies or individuals.”

Alstom 10)______________ 5,000 people in the UK where it is active in the energy and transport sectors.

(Adapted from “The Guardian”)

1 loan corruption lending dealing 2 accounts accountable accounting accountant 3 warrants debts capture police 4 closely without close closure 5 bonus bribes gifts merchandize 6 deliver lose loss win 7 washing schemes laundering hiding 8 deal tackling hide have 9 suspicions doubts suspicious reservations 10 employees works staff employs

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GROUP WORK

Read the following text.

The Body Shop and its “shattered image”

For some, “business ethics” is synonymous with a small group of companies that have been identified as being

“socially responsible” and “green”. The Body Shop and Ben & Jerry’s Ice Cream are perhaps the best known

examples of such companies. Contrary to the “business as usual” approach, these companies actively promote

social goals. The founders and their representatives operate the businesses with special sensitivity to the

environment, to the interests of indigenous people, to animal rights, and to other similar causes.

Recently the “social responsibility” movement has been shaken by allegations that some of its more

representative companies are more image than substance. In particular, critics have concentrated on the Body

Shop, the worldwide chain of retail stores selling cosmetics and personal care products.

The Body Shop empire began in 1976 when entrepreneur Anita Roddick opened a cosmetics shop in Brighton,

England. Her early success was attributed to her promises that her products were “natural” and “100 percent

pure”. Roddick became a celebrity by regularly criticizing cosmetics makers as immoral frauds who “lie” and

“cheat”.

In 1994, several highly critical magazine articles appeared. Among them was Jon Entine’s article “Shattered

Image”, which appeared in Business Ethics magazine. Of the Body Shop and the Roddicks he made the following

accusations:

• The Body Shop invented stories about the exotic origins of some of its products, many of which were actually

simple product formulas containing nonrenewable petrochemicals and preservatives.

• From 1986 to 1993 the Body Shop’s charitable contributions were comparatively low despite the company claim

that “The Body Shop donates an inordinately high percentage of pretax profits to often controversial charitable

campaigns.”

• The Body Shop’s Trade Not Aid initiative and its claims of “first-world wages for third-world products” is more a

marketing trick than a business policy.

The article also pointed to quality control problems, to “abusive practices” towards its franchisees, and to

intimidating tactics against critics.

The debate over the Body Shop will no doubt continue, with valid points made on each side. In any case the

controversy raises serious problems about the relationship between business ethics and the notion of “socially

responsible” companies.

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Please examine the following dilemmas and state your answers to each case:

1. Is a company “socially responsible” if it lays off employees rather than reducing its support for local charities? 2. How should a corporation spend its resources in difficult times? Should it create a worker program to soften

the blow of imminent layoffs? Should it continue its restoration projects in the Amazon basin? Or should it do none of the above and instead concentrate its resources on increasing sales?

3. If a company can increase its profits and donate more money to charity by moving its manufacturing plant

overseas, should it do so? 4. If the company chooses to concentrate on increasing sales or profits, does that mean it is no longer “socially

responsible”?

Dawn-Marie Driscoll et al. The Ethical Edge

New York, MasterMedia Limited, 1995 (Adapted)

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STANDING BY HIS WORD

In used furniture business, unlike new, you cannot order from a catalogue. People call in, and you have to go out and make an offer. “You can’t sell what you don’t have,” my father would say. So making his calls was crucial for him.

When I was age thirteen, my father lost his store manager. With his manager gone, my father came to me. Until he found the right person, would I come in while he went out to answer the day’s calls?

The store had tens of thousands of items. “People like to bargain,” he told me, “so I don’t mark prices. You just have to know a range.”

Every day after school, I would pedal down to the store. Soon after, I was writing up a sales slip for an attractive plate when my father walked in. I had asked a dollar and the guy did not hesitate. I was very pleased. My father glanced down at what I was doing, turned to the customer and said, “You sure got a bargain today. My employee gave you the price and that’s the price.”

Afterward, I asked my father, “What was that all about?” It turned out it was an antique plate, worth a few hundred dollars. I was devastated. Here I was

trying to help my father in the business and instead I was losing money for him. He said, “I could’ve stopped the sale if I’d wanted to. You were just writing up the slip and hadn’t

yet taken the money. Besides, by civil law, you’re under age. But, a Jew stands by his word and the word of his agent.”

It cost my father a small amount of money to teach me a lifelong lesson in integrity. The event has a sequel. Years later, my wife and I needed to wire a large sum of money to our

daughter in Israel. A bank teller advised my wife that a VISA check carried no service charge or interest unless late. When the bank statement showed considerable charges, I went in and tried to explain to the branch manager that we acted on their advice to avoid charges. To everything I said, all she could reply was, “We’re sorry, but the teller made a mistake.”

I then told her the story of my father standing behind the word of his employees. I finished by saying, “I expect my bank to behave with at least as much integrity as my father.”

The branch manager had not said a word during all of this, and her silence continued as I sat back in my chair. I had no idea of how she was going to react. When she began to speak, her voice had softened, and she said in a dignified manner: “The Canadian Imperial Bank of Commerce will not be less than your father.”

Then she promised that all the charges made to my account for that VISA check would be reversed.

As I thanked her and stood to leave, I was grateful that even in today’s impersonal business world, a tale of integrity still had power to touch the heart and sway the conscience.

Rabbi Roy D. Tanenbaum

Jack Canfield; Mark Victor Hansen; Rabbi Dov Peretz Elkins

Chicken Soup for the Jewish Soul HCIbooks, Deerfield Beach, 1999

(adapted)