Educational Videos 教育錄像節目
Business, Finance & Accounting 商業、財務與會計學
Ethics 道德
Giving Voice to Values: The ''How'' of Business Ethics
表達價值觀：衝破道德困境
It is not uncommon for accountants and business managers to find themselves in a situation where they were explicitly told, or were implicitly pressured, to do something that conflicts with their own values. Our cameras were on hand as Dr. Mary Gentile, creator/director of the Giving Voice to Values program, demonstrated to the Zicklin Center for Corporate Integrity at Baruch College how values-driven decision making can, and should be, crucial to accountants and financial executives.
情況並不少見，會計師和業務經理發現自己身處被明確告知或被施加壓力暗示要做出違背價值觀的事情。備受學術界和媒體高度關注的表達價值觀GVV 創建者詹玫玲博士，將展示由價值驅動的決策對會計師和財務人員的重要性。備有英文字幕。
30 mins
English with English subtitles
表達價值觀：衝破道德困境
It is not uncommon for accountants and business managers to find themselves in a situation where they were explicitly told, or were implicitly pressured, to do something that conflicts with their own values. Our cameras were on hand as Dr. Mary Gentile, creator/director of the Giving Voice to Values program, demonstrated to the Zicklin Center for Corporate Integrity at Baruch College how values-driven decision making can, and should be, crucial to accountants and financial executives.
情況並不少見，會計師和業務經理發現自己身處被明確告知或被施加壓力暗示要做出違背價值觀的事情。備受學術界和媒體高度關注的表達價值觀GVV 創建者詹玫玲博士，將展示由價值驅動的決策對會計師和財務人員的重要性。備有英文字幕。
30 mins
English with English subtitles
Is Your Organization's Culture ''Ethical''?
你的機構道德嗎？
All groups (and just about every leader) want to be regarded as ethical. However, having a strong integrity program will not, by itself, ensure ethical behavior in an organization. Andrea Bonime-Blanc, CEO of GEC Risk Advisory LLC, explains what is needed to establish and sustain an effective ethical organizational culture, even in a geographically and culturally diverse workplace. In fact, leaders who demonstrate that they are ethical people have a much greater impact on worker behavior than any deliberate and visible efforts to promote integrity.
所有團體甚至所有領導者都想被視為有道德。但擁有強大誠信計劃，也不能確保機構中的道德行為。風險諮詢公司專業人士解釋建立和維持有效道德組織文化所需的條件，即使在地理和文化多樣化的工作場所也是如此。備有英文字幕。
30 mins
English with English subtitles
你的機構道德嗎？
All groups (and just about every leader) want to be regarded as ethical. However, having a strong integrity program will not, by itself, ensure ethical behavior in an organization. Andrea Bonime-Blanc, CEO of GEC Risk Advisory LLC, explains what is needed to establish and sustain an effective ethical organizational culture, even in a geographically and culturally diverse workplace. In fact, leaders who demonstrate that they are ethical people have a much greater impact on worker behavior than any deliberate and visible efforts to promote integrity.
所有團體甚至所有領導者都想被視為有道德。但擁有強大誠信計劃，也不能確保機構中的道德行為。風險諮詢公司專業人士解釋建立和維持有效道德組織文化所需的條件，即使在地理和文化多樣化的工作場所也是如此。備有英文字幕。
30 mins
English with English subtitles
Ethics: Are Things Improving?
道德：情況有所改善？
A recent survey by the Ethics Resource Center indicates there are signs that, when it comes to ethics, things may be improving. In this programme, Clare Levison, a frequent writer and speaker on the subject, discusses the new developments that are helping accountants to deal with questionable workplace situations. As evidence, she cites the revised AICPA Code of Professional Conduct that was recently approved by the AICPA Professional Ethics Committee.
根據美國道德資源中心最近一項調查顯示，有跡象表明涉及道德的事情或有所改善。作家和演講者克萊爾利維森，探討有關幫助會計處理職場問題的新發展，並引證美國註冊會計師協會職業行為規範。備有英文字幕。
25 mins
English with English subtitles
道德：情況有所改善？
A recent survey by the Ethics Resource Center indicates there are signs that, when it comes to ethics, things may be improving. In this programme, Clare Levison, a frequent writer and speaker on the subject, discusses the new developments that are helping accountants to deal with questionable workplace situations. As evidence, she cites the revised AICPA Code of Professional Conduct that was recently approved by the AICPA Professional Ethics Committee.
根據美國道德資源中心最近一項調查顯示，有跡象表明涉及道德的事情或有所改善。作家和演講者克萊爾利維森，探討有關幫助會計處理職場問題的新發展，並引證美國註冊會計師協會職業行為規範。備有英文字幕。
25 mins
English with English subtitles
Bad Behavior by Top Management
最高層管理的不當行為
When top management behaves badly, it can weaken morale, destroy confidence and lead to fear of job loss. In such an environment, not only is the company’s overall financial performance likely to suffer, but the door is open to unethical and fraudulent behavior. In this programme, Dr. Eric Kreuter, Partner at Marks Paneth LLP, defines “bad” behavior by top management, explores its damaging impact and indicates the steps your company should take to ensure a positive working environment.
當高層管理人員出現行為不當，可以削弱士氣及破壞信心，並導致員工害怕失去工作。在這情況下，不僅是公司的整體財務表現可能會受到影響，還可引發不道德和欺詐行為。著名律師事務所合夥人，界定最高管理層不當行為的定義，並探索其破壞性的影響，並介紹相關步驟以確保機構積極的工作環境。備有英文字幕。
25 mins
English with English subtitles
最高層管理的不當行為
When top management behaves badly, it can weaken morale, destroy confidence and lead to fear of job loss. In such an environment, not only is the company’s overall financial performance likely to suffer, but the door is open to unethical and fraudulent behavior. In this programme, Dr. Eric Kreuter, Partner at Marks Paneth LLP, defines “bad” behavior by top management, explores its damaging impact and indicates the steps your company should take to ensure a positive working environment.
當高層管理人員出現行為不當，可以削弱士氣及破壞信心，並導致員工害怕失去工作。在這情況下，不僅是公司的整體財務表現可能會受到影響，還可引發不道德和欺詐行為。著名律師事務所合夥人，界定最高管理層不當行為的定義，並探索其破壞性的影響，並介紹相關步驟以確保機構積極的工作環境。備有英文字幕。
25 mins
English with English subtitles
Cyber Ethics: A Growing Business Challenge
網絡道德：不斷增加的挑戰
Organizations today are trying to stem the tide of increasing cyber attacks, as well as inappropriate online behavior, by raising the level of cyber ethics. In this programme, Peter Vogel, Partner with Gardere Wynne Sewell LLP, examines this new area of concern and the issues it raises, especially for accounting and business professionals. He also describes what companies are doing to combat this growing challenge.
現今的機構正嘗試通過提高網絡道德水平，阻止越來越多的網絡攻擊和不適當的上網行為。律師事務所合夥人，考查網絡道德這新領域引發的議題，特別針對會計和商務專業人士。他還介紹公司如何打擊這一日益嚴峻的挑戰。備有英文字幕。
25 mins
English with English subtitles
網絡道德：不斷增加的挑戰
Organizations today are trying to stem the tide of increasing cyber attacks, as well as inappropriate online behavior, by raising the level of cyber ethics. In this programme, Peter Vogel, Partner with Gardere Wynne Sewell LLP, examines this new area of concern and the issues it raises, especially for accounting and business professionals. He also describes what companies are doing to combat this growing challenge.
現今的機構正嘗試通過提高網絡道德水平，阻止越來越多的網絡攻擊和不適當的上網行為。律師事務所合夥人，考查網絡道德這新領域引發的議題，特別針對會計和商務專業人士。他還介紹公司如何打擊這一日益嚴峻的挑戰。備有英文字幕。
25 mins
English with English subtitles
Professional Ethics: When Integrity Counts
職業道德：當遇到誠信問題
What happens when corporate financial executives encounter ethical issues? After all, some of the ethical dilemmas encountered by CPAs in industry are quite different from those faced by their counterparts in public accounting firms. Loscalzo Associates' John Fleming answers the question: who is the ultimate client for an accountant working in private industry? Is it the employer or is it the public?
當企業財務人員遇到道德問題時該如何處理？部份註冊會計師所遇到的道德困境與會計師事務所面對的有很大的不同。財務界專業人士，將解答有關在私營企業工作的會計師的最終客戶是僱主還是公眾？備有英文字幕。
25 mins
English with English subtitles
職業道德：當遇到誠信問題
What happens when corporate financial executives encounter ethical issues? After all, some of the ethical dilemmas encountered by CPAs in industry are quite different from those faced by their counterparts in public accounting firms. Loscalzo Associates' John Fleming answers the question: who is the ultimate client for an accountant working in private industry? Is it the employer or is it the public?
當企業財務人員遇到道德問題時該如何處理？部份註冊會計師所遇到的道德困境與會計師事務所面對的有很大的不同。財務界專業人士，將解答有關在私營企業工作的會計師的最終客戶是僱主還是公眾？備有英文字幕。
25 mins
English with English subtitles
What’s Your Responsibility in Reporting Fraud or Illegal Acts?
報告欺詐或非法行為應有責任
While research has repeatedly shown the importance of tip information to the solution of fraud schemes, efforts to promote whistleblowing among financial executives may conflict with confidentiality requirements in professional ethics codes. Bruce Pounder reviews the circumstances in which you are expected, or required, to disclose information to appropriate authorities.
雖然有調查一再表明提示詐騙計劃的重要性，而盡力促使財務管理人員作出舉報，可能與職業道德守則的保密要求引起衝突。財務顧問龐德爾檢討應如何向有關當局披露信息。備有英文字幕。
25 mins
English with English subtitles
報告欺詐或非法行為應有責任
While research has repeatedly shown the importance of tip information to the solution of fraud schemes, efforts to promote whistleblowing among financial executives may conflict with confidentiality requirements in professional ethics codes. Bruce Pounder reviews the circumstances in which you are expected, or required, to disclose information to appropriate authorities.
雖然有調查一再表明提示詐騙計劃的重要性，而盡力促使財務管理人員作出舉報，可能與職業道德守則的保密要求引起衝突。財務顧問龐德爾檢討應如何向有關當局披露信息。備有英文字幕。
25 mins
English with English subtitles
When Can You Depart From Established Accounting Standards?
違反既定會計準則所需責任
While the observance of accounting principles will generally result in financial statements that are correct, what happens when unusual circumstances occur that might produce misleading results? Ethics expert Bruce Pounder evaluates how recent changes to the AICPA Code of Professional Conduct change your responsibility when there is a departure from established accounting principles.
遵守會計準則做財務報表固然正確，但當出現異常情況時有可能產生誤導的結果。倫理學專家評估，美國註冊會計師協會職業行為規範近期的改革，在出現違反既定會計準則時，所需負上的責任。備有英文字幕。
25 mins
English with English subtitles
違反既定會計準則所需責任
While the observance of accounting principles will generally result in financial statements that are correct, what happens when unusual circumstances occur that might produce misleading results? Ethics expert Bruce Pounder evaluates how recent changes to the AICPA Code of Professional Conduct change your responsibility when there is a departure from established accounting principles.
遵守會計準則做財務報表固然正確，但當出現異常情況時有可能產生誤導的結果。倫理學專家評估，美國註冊會計師協會職業行為規範近期的改革，在出現違反既定會計準則時，所需負上的責任。備有英文字幕。
25 mins
English with English subtitles
What Poses a Threat to Your Integrity and Objectivity?
什麼威脅你的誠信和客觀？
There is little doubt that the independence of auditors is of utmost importance to accounting professionals as well as to those who rely on their services. Ethics guru Bruce Pounder explains what the accountants’ Code of Professional Conduct means when it states that auditors cannot perform management functions on behalf of their clients.
毫無疑問，核數師的獨立性對會計專業人是非常重要的。倫理學大師解釋會計師的專業行為準則，說明審計人員不能代表他們的客戶履行管理職務。備有英文字幕。
27 mins
English with English subtitles
什麼威脅你的誠信和客觀？
There is little doubt that the independence of auditors is of utmost importance to accounting professionals as well as to those who rely on their services. Ethics guru Bruce Pounder explains what the accountants’ Code of Professional Conduct means when it states that auditors cannot perform management functions on behalf of their clients.
毫無疑問，核數師的獨立性對會計專業人是非常重要的。倫理學大師解釋會計師的專業行為準則，說明審計人員不能代表他們的客戶履行管理職務。備有英文字幕。
27 mins
English with English subtitles
