In your opinion, are bribes ever acceptable？ Why or why not？

A、A. bribes made to secure contracts that would otherwise not be secured.

B、grease payments to gain exclusive preferential treatment.

C、facilitating payments made to expedite routine government action.

D、payments to government officials for special privileges.

Students taking business courses are sometimes a little surprised to find that classes on business ethics have been included in their schedule. They often do not realize that bribery in various forms is on the increase in many countries and, in some, has been a way of life for centuries.

Suppose that during a negotiation with some government officials, the Minister of Trade makes it clear to you that if you offer him a substantial bribe, you will find it much easier to get an import license for your goods, and you are also likely to avoid "procedural delays", as he puts it. Now, the question is: Do you pay up or stand by your principles？

It is easy to talk about having high moral standards but, in practice, what would one really do in such a situation？ Some time ago a British car manufacturer was accused of operating a fund to pay bribes, and of other questionable practices such as paying agents and purchasers an exaggerated commission, offering additional discounts, and making payments to numbered bank accounts in Switzerland. The company rejected these charges and they were later withdrawn. Nevertheless, at that time, there were people in the motor industry in Britain who were prepared to say in private: "Look, we're in a very competitive business. Every year we're selling more than a ￡1billion worth of cars abroad. If we spend a few million pounds to keep some of the buyers happy, who's hurt？ If we didn't do it, someone else would."

It is difficult to resist the impression that bribery and other questionable payments are on the increase. Indeed, they seem to have become a fact of commercial life. To take just one example, the Chrysler Corporation, the third largest of the US car manufacturers, revealed that it made questionable payments of more than $2.5 million between 1971 and 1976． By announcing this, it joined more than 300 other US companies that had admitted to the US Securities and Exchange Commission that they had made payments of one kind or another—bribes, extra discounts, etc.—in recent years. For discussion purposes, we can divide these payments into three broad categories.

The first category consists of substantial payments made for political purposes or to secure major contracts. For example, one US corporation offered a large sum of money in support of a US presidential candidate at a time when the company was under investigation for possible violations of US business laws. This same company, it was revealed, was ready to finance secret US efforts to throw out the government of Chile.

In this category, we may also include large payments made to ruling families or their close advisers in order to secure arms sales or major petroleum or construction contracts. In a court case involving an arms deal with Iran, a witness claimed that ￡1 million had been paid by a British company to a "negotiator" who helped close a deal for the supply of tanks and other military equipment to that country. Other countries have also been known to put pressure on foreign companies to make donations to party bank accounts.

The second category covers payments made to obtain quicker official approval of some project, to speed up the wheels of government. An interesting example of this kind of payment is provided by the story of a sales manager who had been trying for some months to sell road machinery to the Minister of Works of a Caribbean country. Finally, he hit upon the answer. Discovering that the minister collected rare books, he bought a rare edition of a book, slipped $20,000 within its pages, then presented it to the minister. This man examined its contents, then said, "I understand there is a two-volume edition of this work." The sales manager, who was quick-witted, replied, "My company cannot afford a two-volume edition, sir, but we could offer you a copy with a preface!" A short time later, the deal was approved.

The third category involves payments made in countries where it is traditional to pay people to help with the passage of a business deal. Some Middle East countries would be included on this list, as well as certain Asian countries. Is it possible to devise a code of rules for companies that would prohibit bribery in all its forms？ The International Chamber of Commerce (ICC) favors a code of conduct that would ban the giving and seeking of bribes. This code would try to distinguish between commissions paid for real services and exaggerated fees that really amount to bribes. A council has been proposed to manage the code.

Unfortunately, opinions differ among members of the ICC concerning how to enforce the code. The British members would like the system to have enough legal power to make companies behave themselves. However, the French delegates think it is the business of governments to make and impose law. The job of a business community like the ICC is to say what is right and wrong, but not to impose anything.

In a well-known British newspaper, a writer argued recently that "industry is caught in a web of bribery" and that everyone is "on the take". This is probably an exaggeration. However, today's businessman, selling in overseas markets, will frequently meet situations where it is difficult to square his business interests with his moral conscience.

B) scratch

C) explore

D) exploited

E) consent

F) consultant

G) bribe

H) positively

I) exchange

J) investigation

K) accounting

L) undiscovered

M) unveiled

N) shielded

O) negatively

In the past several years, many news stories about corporate greed have come to surface. The illegal practices of some executives have(1)impacted our economy. What makes this worse is that these executives seem to have the(2)of some political leaders. Some of the executives even(3)lawmakers. Recently a member of Congress from California was caught demanding gifts from interest groups in(4)for supporting new laws. A few top leaders in the government are under(5)for illegal activities. This doesn't even(6)the surface of the problem. A few years back a company made many purposeful(7)errors to fool investors. Many believe that one reason the problem became so big was that our nation's top leaders(8)the company. By the time the truth was(9), many innocent people had lost their entire savings. There seems to be more and more companies that(10)the public's trust for their own interests. This calls for laws and strict regulations to put the illegal practice to an end.

The(8)had been the finance director of a very large computer hardware manufacturer. His wife, a timid woman,(9)everything she knew with the detective, including a hot(10)her husband had with some of the company's top executives at a banquet. There had been a scandal(11)bribery at his company. He was(12)the business of many of the top executives. He had(13)that some people were giving special favors to government officials to get(14). He often questioned their moral(15)and told them that he would accuse them if they were doing something they shouldn't,(16)caused problems for him. His questioning and accusing often left him at(17)with many of the executives. This time it had led to a(18)blow on his head. The detective caught(19)of a crucial clue, a brass button in the corner. It was from a jacket of one of the top executives. Later this executive and the company's president was(20). Of course this is not the end of the story.

A、credit another asset account for $1,500

B、credit another liability account for $1,500

C、credit an expense account for $1,500

D、credit the owner's capital account for $1,500

E、debit another asset account for $1,500