tone at the top что значит
Tone at the Top
What is Tone at the Top?
Tone at the top, commonly referred to in auditing, is used to define a company’s management and board of director’s leadership Leadership Traits Leadership traits refer to personal qualities that define effective leaders. Leadership refers to the ability of an individual or an organization to guide individuals, teams, or organizations toward the fulfillment of goals and objectives. Leadership plays an important function in management and their commitment to being honest and ethical. The tone at the top sets forth a company’s cultural environment and corporate values.
Summary:
History of Tone at the Top
The phrase, “tone at the top”, originated from auditing firms, where it was used to reference the attitude of a company’s management towards internal controls and ethics. Following a number of corporate accounting scandals, such as Enron, WorldCom, Adelphia, etc., the Sarbanes-Oxley (SOX) Act of 2002 FP&A Financial Planning and Analysis (FP&A) is an important function at a corporation. FP&A professionals support executive decision making for popularized the term “tone at the top” – an element that was missing in the preceding scandals mentioned.
Understanding Tone at the Top
The tone at the top outlines that the board of directors Board of Directors A board of directors is a panel of people elected to represent shareholders. Every public company is required to install a board of directors. and management team should embody and not merely pay “lip service” to compliance and upholding ethics. It states that those at the top of the organization should be honest, show integrity, and uphold an ethically-correct corporate culture.
The tone at the top, as the name implies, starts at the top and trickles down into middle-management and eventually to the bottom line. A company with a poor tone results in a company that is more likely to display unethical behavior, engage in fraudulent activity, and not support internal controls.
Methods to Improve the Tone
There are several ways to improve a company’s tone at the top:
1. Communicating, promoting, and displaying ethics and values
Management and the board of directors should clearly communicate and promote ethics and values, e.g., have a written code of conduct, hold frequent staff meetings, and engage in informal conversations that communicate and promote the company’s ethics and values. In addition, management and the board of directors should display their commitment to abiding by the ethics and rules set.
2. Encouragement to report misconduct
Employees should be able to safely report misconduct that occurs at the company. “Safely” is in reference to being able to report misconduct without the fear of facing repercussions from others – For example, having a corporate reporting hotline that guarantees anonymity. Providing a safe outlet for employees to report misconduct or unethical behavior helps to regulate any undesirable behavior that may occur.
3. Rewarding integrity
Management and the board of directors should reward individuals who show integrity and uphold the values set by the company. Employees are thus able to recognize that they are being acknowledged by those around them for the good behavior that they display.
Example
The following example outlines how a poor tone at the top trickles down to other members of an organization:
John is the senior manager in Billing Collections at ABC Company. Over the past years, to meet analyst expectations, he’s been pressured by upper-level management to constantly help the company achieve revenue growth. One day, John overhears the upper-level management outlining a scheme to record revenue earlier than permitted and to think of ways to manipulate the company’s financial records.
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tone at the top
Смотреть что такое «tone at the top» в других словарях:
tone at the top — A phrase denoting the attitudes of an organization’s *board of directors and senior managers toward *corporate governance, *ethics, *risk management, and *internal controls. The tone at the top is often considered to establish the atmosphere of… … Auditor’s dictionary
Tone at the Top — A U.S. internal auditing and Corporate governance newsletter. Published quarterly by the *Institute of Internal Auditors, the newsletter is available in print and online formats. Its Web page states its aim to be as follows: To provide executive… … Auditor’s dictionary
The Top (album) — Infobox Album | Name = The Top Type = Album Artist = The Cure Released = May 22, 1984 Recorded = Genetic, Garden studios, Trident, 1983 1984 Genre = Alternative rock Length = 40:55 Label = Fiction Producer = David M. Allen, Chris Parry, Robert… … Wikipedia
Tone letter — Register (level) tone ˥ ˦ ˧ ˨ ˩ IPA number 519–523 Entity … Wikipedia
The Wizard of Oz (1939 film) — The Wizard of Oz Theatrical release poster Directed by Victor Fleming Uncredited: Norman Taurog Richard Thorpe … Wikipedia
The Sims 3 — Developer(s) The Sims Studio Publisher(s) Electronic Arts … Wikipedia
The Stripped Mixes — Remix album by Michael Jackson Released July 7, 2009 (digital download) July 28 … Wikipedia
The Memphis Album — Studio album by Guy Sebastian Released 10 November 2007 (2007 11 10) … Wikipedia
The Moody Blues — in concert at the Chumash Casino Resort in Santa Ynez, California in 2005. L R: Justin Hayward, Graeme Edge and John Lodge. Background information Origin … Wikipedia
The Greencards — at Knuckleheads Saloon in Kansas City, MO Background information Origin Austin, Texas, USA … Wikipedia
The Masters Apprentices — Origin Adelaide, South Australia, Australia Genres R B, pop/rock, psychedelic/progressive Years active 1965–1972, 1987–1991, 1994–1995, 1997, 2001–2002 … Wikipedia
tone at the top
1 tone at the top
См. также в других словарях:
tone at the top — A phrase denoting the attitudes of an organization’s *board of directors and senior managers toward *corporate governance, *ethics, *risk management, and *internal controls. The tone at the top is often considered to establish the atmosphere of… … Auditor’s dictionary
Tone at the Top — A U.S. internal auditing and Corporate governance newsletter. Published quarterly by the *Institute of Internal Auditors, the newsletter is available in print and online formats. Its Web page states its aim to be as follows: To provide executive… … Auditor’s dictionary
The Top (album) — Infobox Album | Name = The Top Type = Album Artist = The Cure Released = May 22, 1984 Recorded = Genetic, Garden studios, Trident, 1983 1984 Genre = Alternative rock Length = 40:55 Label = Fiction Producer = David M. Allen, Chris Parry, Robert… … Wikipedia
Tone letter — Register (level) tone ˥ ˦ ˧ ˨ ˩ IPA number 519–523 Entity … Wikipedia
The Wizard of Oz (1939 film) — The Wizard of Oz Theatrical release poster Directed by Victor Fleming Uncredited: Norman Taurog Richard Thorpe … Wikipedia
The Sims 3 — Developer(s) The Sims Studio Publisher(s) Electronic Arts … Wikipedia
The Stripped Mixes — Remix album by Michael Jackson Released July 7, 2009 (digital download) July 28 … Wikipedia
The Memphis Album — Studio album by Guy Sebastian Released 10 November 2007 (2007 11 10) … Wikipedia
The Moody Blues — in concert at the Chumash Casino Resort in Santa Ynez, California in 2005. L R: Justin Hayward, Graeme Edge and John Lodge. Background information Origin … Wikipedia
The Greencards — at Knuckleheads Saloon in Kansas City, MO Background information Origin Austin, Texas, USA … Wikipedia
The Masters Apprentices — Origin Adelaide, South Australia, Australia Genres R B, pop/rock, psychedelic/progressive Years active 1965–1972, 1987–1991, 1994–1995, 1997, 2001–2002 … Wikipedia
by Michael Volkov · September 30, 2012
Compliance professionals frequently cite “tone-at-top” as an essential component of a compliance program. It sounds good and a few quick sentences on the topic is usually all that is provided when explaining what this means.
In reality, “tone-at-the-top” is not really just “tone-at-the top” it is a lot more. I will try to be clear. Most people think that tone at the top is satisfied once the CEO puts out a statement of commitment to compliance. That is far from what I mean.
The real definition of tone at the top is — a commitment and repeated commitment from corporate leadership throughout the company to emphasize the importance to the company of compliance and ethical conduct, which is embraced and integrated into every level of business operations. That is a real mouthful but there is a lot more definition of terms needed to fill this out.
First, what do I mean by “Top?” The Top does not mean the CEO or a Senior Manager. The Top means the Chairman of the Board (who hopefully is not the CEO for corporate governance purposes) and the head of the Audit, or preferably the Compliance Committee. The top means the top and the message and commitment must come from the top.
Second, what is the message? The message from the top is not just we will comply with the law. The message is far broader – our company is committed to the highest ethical standards in every aspect of its business – not just compliance but business practices, sales practices, legal counseling, human resource practices, and treatment of employees and customers. Ethics is part of the corporate branding and requires that every level of the company be committed to this value.
Third, how is the message communicated? The message is not a one-time-memo coupled with a compliance policy. It is a message that is communicated repeatedly and through as many means and avenues as possible. It is part of business development, compliance, auditing and financial controls, production, marketing and any other significant aspect of the business. There are formal occasions for the message to be communicated and defined – education and training programs are the most common but it should be reiterated at every possible organized activity.
Aside from communication, the company can demonstrate its tone and its commitment to ethical conduct by its actions. Creating a compliance committee at the board level, a senior executive compliance committee at the senior management level, and lower level compliance committees, as necessary, will demonstrate a commitment to compliance.
In addition, the company needs to elevate the Chief Compliance Officer to a senior executive position and allocate sufficient resources to carry out its mission. Compliance is just as important as a legal and auditing staff, and needs to be treated as such.
Fourth, to whom is the message communicated? I often say that tone at the top is only worth something if it becomes tone in the middle and tone at the bottom. That is a shorthanded way of saying that ethical conduct, as a fabric and brand of an organization, needs to be reinforced at every level. By definition, tone in the middle and tone at the bottom requires that every employee embraces the importance of ethical conduct and compliance, and that such values are reinforced in every aspect of an organization.
Perhaps what I am advocating is wishful thinking but I believe that it is the wave of the future. Compliance and ethics as a value proposition makes sense. Thoughtful business leaders recognize this reality in today’s global marketplace. This is not limited to US companies but extends to companies around the globe. The sooner everyone recognizes this reality the sooner we can move on to other more challenging issues in the corporate governance world
Видео уроки по английскому языку
Преподаватель английского языка: JenniferESL
Продолжительность видео урока: 10 минут 8 секунд.
Первый урок по предлогам местоположения и направления движения здесь, а теория по предлогам местоположения и направления движения здесь. В этом уроке мы рассмотрим, как ответить на вопрос Where?/Где? Это часть вторая, и в центре нашего внимания окажутся предлоги местоположения.
Некоторые предлоги имеют одно и то же значение: слова разные — значение одно.
Ну что ж, давайте отработаем эту первую группу предлогов. Нужно вставить в предложения предлоги, используя каждую их пару только один раз. Таким образом, вы должны использовать
across from или opposite.
А теперь прочитайте предложение самостоятельно и заполните пробел.
Некоторые предлоги являются очень похожими, но — разными.
Below означает ниже.
Under тоже означает ниже, но у этого слова есть дополнительное значение: один предмет прикрывает другой.
Above обозначает выше, это антоним слова below.
Over обозначает выше, сверху, поверх, но также это слово может означать, что один предмет касается другого, и это антоним слова under.
Давайте выполним еще одно упражнение. На этот раз нужно заполнить пропуски в предложениях, используя under, below, above, over.
Вы вставили предлоги и хотите проверить себя? На этот раз Дженнифер не дает объяснений, но видео содержит правильный вариант.
Другие предлоги местоположения
Between означает «между двумя людьми» (так на картинке: девочка между отцом и братом, но это могут быть любые два предмета, не только люди).
Не путайте between с among, которое обозначает «среди трех и более людей», как на картинках.
In front of и behind. Взгляните: такой вид транспорта называется рикша (rickshaw). Вот стрелочка указывает на пассажиров, их двое, а вот — водитель этого средства. Он находится впереди пассажиров: The driver is in front of the passengers. The passengers are behind the driver.
On the left/right of
The cat is on the left of the dog. The dog is on the right of the cat.
At the top of/ at the bottom of
Для объяснения этих предлогов очень удобно использовать «ferris wheel» (колесо обозрения). Вот стрелочка указывает на верх колеса: At the top of the ferris wheel you have a great view. And at the bottom of the ferris wheel is where people get on and get off (Верх колеса обозрения — это точка, с которой открывается замечательный вид. А низ — это где люди садятся и сходят).
Будьте внимательны:
At the top of означает самую верхнюю точку.
On top of употребляется, когда что-то стоит, сидит или лежит на другом предмете.
Для примера давайте рассмотрим эту фотографию отца и сына. Мы можем сказать, что они находятся at the top of the stairs, ведь это — самая верхняя точка лестницы.
На картинке с коробками: коробки находятся on top of each other.
Если понятно, то где находится клоун?
The clown is __ the box.
Давайте поговорим о предлоге inside.
Обычно in и inside обозначают одно и то же, например:
in the box означает inside the box.
in the bag – inside the bag.
in the building – inside the building.
Но обратите внимание на различия:
Мы говорим in the water, а не inside the water; in the air, а не inside the air; in the soup, а не inside the soup.
Это потому, что inside означает, что что-то содержится внутри чего-то другого, имеющего границы, или стороны: inside the box, inside a bag, inside a suitcase, inside a container. Вообще in употребляется чаще.
Теперь поговорим об оutside.
Outside — противоположность inside, этот предлог означает быть не в чем-то, а около этого чего-то. Например: There was a long line of people outside the theater (Около театра была длинная очередь).
Что ж, давайте выполним еще одно упражнение, чтобы повторить последнюю группу предлогов. В следующих предложениях вам нужно выбрать один из двух предлогов. Слушайте вопрос и выбирайте правильный предлог, чтобы использовать его в предложении.
Is the lion in front of me or behind me?
Is the alligator inside or outside the cage?
Am I in front of or behind the trees?
Am I on the right or left of the gorilla?
Am I among or between the two flower-beds?
Если вы выполнили это упражнение правильно (а проверить себя вы можете, досмотрев видео до конца), отлично. И это конец второй части. В следующей, третьей, части мы поговорим о предлогах направления.