题目内容
（请给出正确答案）
Questions？of？ethics？arise whenever a？speaker？face？an？audience,？of？all？the？ethical？obligations？facing？speakers,？none？is？more？important？than？_______？in？order？to？maintain？the？bond？of？trust？with？listeners.
A、confidence
B、loyalty
C、honesty
D、justice
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更多“Questions of ethics arise whenever a speaker face an audience, of all the ethical obligati”相关的问题
Ethics refers to fundamental questions of right and wrong in thought and behavior.()
Which statement is NOT true according to the passage？
A．The laid off are certainly the only ones affected by the downsizing.
B．Some companies have found the ways to help their will-be laid-off employees.
C．In order to keep competitive, companies take a lot of measures, besides downsizing.
D．There arc also the questions about the ethics of downsizing available.
(b) As a newly-qualified Chartered Certified Accountant, you have been asked to write an ‘ethics column’ for a trainee
accountant magazine. In particular, you have been asked to draft guidance on the following questions addressed
to the magazine’s helpline:
(i) What gifts or hospitality are acceptable and when do they become an inducement？ (5 marks)
Required:
For each of the three questions, explain the threats to objectivity that may arise and the safeguards that
should be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions above.
(b) As a newly-qualified Chartered Certified Accountant in Boleyn & Co, you have been assigned to assist the ethics
partner in developing ethical guidance for the firm. In particular, you have been asked to draft guidance on the
following frequently asked questions (‘FAQs’) that will be circulated to all staff through Boleyn & Co’s intranet:
(i) What Information Technology services can we offer to audit clients？ (5 marks)
Required:
For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should
be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions.
2696 S. Colorado Blvd., Suite 380
Denver, Co. 80222
(303) 691-0144
(303) 691-0763 FAX
May 21, 2009
Mr. Creed Smith
Metro Brokers
12567 West Cedar Drive, Suite 250
Lakewood, CO 80228
Dear Mr. Smith,
It is my great pleasure to follow-up my phone notification and inform. you of your selection as a finalist for the Daniel L. Ritchie Ethics Award for an individual. There are six finalists from which one will be selected to receive the award. As a finalist, you will be so listed on the brochure at the awards banquet to be held February 24, 2010. Please accept our congratulations and our wish for your continued success.
Each of the finalists will be the subject of a review through contacts with those known to be acquaintances, references and colleagues. The Selection Committee will use these materials and any other available information to make the final selections in late August. We will notify you of their findings as soon thereafter as possible.
We are very pleased that you are one of the finalists. You must feel proud that those in the community hold you in such high esteem. Should you have any questions, please feel free to contact me.
Sincerely,
Roy H. Koemer
Chair-Selection Committee
What is the main purpose of composing this fax？
A．Informing Mr. Smith of his selection of as a finalist for an award
B．Introducing the Daniel L Ritchie ethics award to Mr. Smith
C．Inviting MY. Smith to attend a charity banguet
D．Congratulating Mr. Smith as a winner for an award
Passage Two
Questions 57 to 61 are based on the following passage.
★Amitai Etzioni is not surprised by the latest headings about scheming corporate crooks (骗子). As a visiting professor at the Harvard Business School in 1989, he ended his work there disgusted with his students’ overwhelming lost for money. “They’re taught that profit is all that matters,” he says. “Many schools don’t even offer ethics (伦理学) courses at all.”
★Etzioni expressed his frustration about the interests of his graduate students. “By and large, I clearly had not found a way to help classes full of MBAs see that there is more to life than money, power, fame and self-interest.” He wrote at the time. Today he still takes the blame for not educating these “business-leaders-to-be.” “I really like I failed them,” he says. “If I was a better teacher maybe I could have reached them.”
★Etzioni was a respected ethics expert when he arrived at Harvard. He hoped his work at the university would give him insight into how questions of morality could be applied to places where self-interest flourished. What he found wasn’t encouraging. Those would be executives had, says Etzioni, little interest in concepts of ethics and morality in the boardroom—and their professor was met with blank stares when he urged his students to see business in new and different ways.
★Etzioni sees the experience at Harvard as an eye-opening one and says there’s much about business schools that he’d like to change. “A lot of the faculty teaching business are bad news themselves,” Etzioni says. From offering classes that teach students how to legally manipulate contracts, to reinforcing the notion of profit over community interests, Etzioni has seen a lot that’s left him shaking his head. And because of what he’s seen taught in business schools, he’s not surprised by the latest rash of corporate scandals. “In many ways things have got a lot worse at business schools, I suspect,” says Etzioni.
★Etzioni is still teaching the sociology of right and wrong and still calling for ethical business leadership. “People with poor motives will always exist.” He says. “Sometimes environments constrain those people and sometimes environments give those people opportunity.” Etzioni says the booming economy of the last decade enabled those individuals with poor motives to get rich before getting in trouble. His hope now: that the cries for reform. will provide more fertile soil for his long-standing messages about business ethics.
注意：此部分试题请在答题卡2上作答。
57. What impressed Amitai Etzioni most about Harvard MBA students？
A) Their keen interest in business courses.
B) Their intense desire for money.
C) Their tactics for making profits.
D) Their potential to become business leaders.
The resulting patchwork of laws, people on all sides of the issue say, complicates a nationwide picture already clouded by scientific and ethical questions over whether and how to restrict cloning or to ban it altogether.
Since 1997, when scientists announced the birth of Dolly the sheep, the first cloned mammal, the specter of cloned babies, infants that are in essence genetic carbon copies of adults, has loomed large in the public psyche and in the minds of lawmakers.
Today, there is widespread agreement that cloning for reproduction is unsafe and should be banned. Now, the debate has shifted away from the ethics of baby-making and toward the morality of cloning embryos for their cells and tissues, which might be used to treat diseases. The controversy pits religious conservatives and abortion opponents, who regard embryos as nascent human life, against patients groups, scientists and the biotechnology industry.
From: Corporate Relations - London
To: Corporate Employees
Sent: Friday, 08 April 20 - 12:22:07 P.M.
Subject: Revised Code of Ethics and Business Conduct
Dear Colleagues,
The Bainbridge Elkers Code of Ethics and Business Conduct is a tangible manifestation of our values and commitment to corporate responsibility. It provides a guide for the way we go about achieving our business goals and helps us behave in an open, honest, ethical, and principled manner.
Since the first version of the Code was introduced in July 2004, we have received feedback concerning some of the policies and procedures it contains. With the benefit of your input, during this year's first quarter we revised the Code. It is available to read at the following link: http: / /bainbridgeelkers.com / Resource / codeethics.htm.
Most notably, we revised the Code to include:
A simplified conflict of interest policy related to your interests in other businesses
A prohibition against using Bainbridge Elkers computer systems to send, receive or store information that increases the risk of computer virus dissemination (p.8)
Additional options for reporting violations of the Code
Implementation of the confidential line for U.S. employees
Electronic access to a form. for filing anonymous reports
We will be introducing an online training course for U.S. employees this autumn, which will be rolled out more widely across the group next year.
As always, you should raise any questions concerning the Code with your manager, a human resources representative, a member of the appropriate Legal Department or a Compliance Committee member.
Compliance with the Code is essential to maintaining our performance and reputation, and I am counting on you to remain familiar with the policies and procedures in this document, as well as additional policies enforced for your business unit and location. We can take pride in acting in a legal and ethical manner at all times.
Thank you for your cooperation.
Yours sincerely,
William Rhodes
What is learned about the code？
A．It was revised in two phases.
B．It was first introduced in 2004.
C．It was published six months late.
D．It was revised by a team of legal experts.
Amitai Etzioni is not surprised by the latest headings about scheming corporate crooks(骗子). As a visiting professor at the Harvard Business School in 1989 ,he ended his work there disgusted with his students' overwhelming lust for money. "They're taught that profit is all that matters," he says. "Many schools don't even offer ethics (伦理学) courses at all."
Etzioni expressed his frustration about the interests of his graduate students. "By and large. I clearly had not found a way to help classes full of MBAS see that there is more to life than money, power, fame and self-interest," he wrote at the time. Today he still takes the blame for not educating these "business-leaders-to-he". "I really feel like I failed them, "he says. "If I was a better teacher maybe I could have reached them."
Etzioni was a respected ethics expert when he arrived at Harvard. He hoped his work at the university would give him insight into how questions of morality could he applied to places where serf-interest flourished. What he found wash't encouraging. Those would-be executives had, says Etzioni, little interest in concepts of ethics and morality in the boardroom--and their professor was met with blank stares when he urged his students to see business in new and different ways.
Etzioni sees the experience at Harvard as an eye-opening one and says there's much about business schools that he'd like to change. "A lot of the faculty teaching business tire bad news themselves. "Etzioni says. From offering classes that teach students how to legally manipulate contracts, to reinforcing the notion of profit over community interests, Etzioni has seen a lot that's left him shaking his head. And because of what he's seen taught in business schools, he's not surprised by the latest rash of corporate scandals. "In many ways things have got a lot worse at business schools. I suspect. "says Etzioni.
Etzioni is still teaching the sociology of right and wrong and still calling for ethical business leadership. "People with poor motives will always exist," he says. "Sometimes environments constrain those people and sometimes environments give those people opportunity. "Etzioni says the booming economy of the last decade enabled those individuals with poor motives to get rich before getting in trouble. His hope now: that the cries for reform. will provide more fertile soil for his longstanding messages about business ethics.
What impressed Amitai Etzioni most about Harvard MBA students？
A．Their keen interest in business courses.
B．Their intense desire for money.
C．Their tactics for making profits.
D．Their potential to become business leaders.
Section B
Directions: There are 2 passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice.
When Christian Bernard, a South African doctor, performed the first human heart transplant in 1967, the result was a worldwide moral debate on the ethics of transplanting organs. Hearts were not the first human organs to be transplanted but, in this case, if a donor gave his or her heart, he or she would obviously and necessarily die. Undoubtedly, another reason why the first heart transplant was so controversial was the fact that we associate so many personality traits with the heart. Questions were asked of the type: "If a person had a different heart, would he still be the same person？" or "If doctors needed a dying person's heart, would they tend to declare him dead prematurely？" and so on.
Since that time, surgical techniques and techniques to help prevent the patient's immunological systems from rejecting new organs have developed very quickly. Today, not only hearts and kidneys, but also such extremely delicate organs as lungs and livers, are transplanted. These developments have led to a far higher proportion of successful operations and this, in turn, has led to greater demand for transplants. At the same time, many of the original moral questions surrounding heart transplants have been almost forgotten.
However, as a result of the heavy demand for organs, a new moral dilemma has emerged. For example, in the United States there are many people who would survive if lungs were available for transplanting. In fact, about 80% of them die before a suitable donor is found. Under these circumstances who would decide if a donor were found whose lungs were equally suitable for two potential recipients？ Who would decide which patient should get the organ？ Would it be the doctor？ Or the donor？ Or the family？ If such a dilemma developed it would be very difficult to resolve--and it would be a matter of life or death to the patients involved.
The first heart transplant was so controversial because people believed that ______.
A．the recipient of the first heart transplant obviously died
B．a person's personality would be changed after a heart transplant
C．the heart was the most delicate organ
D．doctors would have to kill the donor for his heart
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