Professional ethics

Professional ethics covers the myriad practical ethical problems and phenomena which arise out of specific functional areas of companies or in relation to recognized business professions.

Ethics of accounting бухучет information

· Creative accounting творческий учет, misleading заведомо ложный financial analysis.

· Insider trading торговля внутренней информацией, securities fraud мошенничество с ценными бумагами, bucket shops спекулятивная биржевая контора, forex scams валютные аферы: concerns (criminal) manipulation of the financial markets на финансовых рынках.

· Executive compensation вознаграждение руководящего работника: concerns excessive payments made to corporate CEO's генеральный директор предприятия and top management.

· Bribery, kickbacks, facilitation payments взяточничество, откаты, вознаграждение за упрощение формальностей: while these may be in the (short-term краткосрочные) interests of the company and its shareholders, these practices may be anti-competitive or offend against the values of society.

Ethics of human resource management этика управления персоналом

The ethics of human resource management (HRM) covers those ethical issues arising around the employer-employee relationship, such as the rights and duties owed between employer and employee.

· Discrimination issues include discrimination on the bases of age (ageism), gender, race, religion, disabilities по признаку ограниченной дееспособности, weight and attractiveness внешние данные.

· Issues surrounding the representation of employees and the democratization of the workplace: union busting, борьба с профсоюзами strike breaking подавление забастовки.

· Issues affecting the privacy of the employee: workplace surveillance наблюдение за рабочими местами, drug testing.

· Issues affecting the privacy of the employer: whistle-blowing информирование руководства о нарушениях, сообщения о фактах коррупции.

· Issues relating to the fairness of the employment contract and the balance of power between employer and employee: slavery, indentured servitude рабство обусловленное договором, employment law.

· Occupational safety and health охрана труда и здоровья.