题目内容：
根据下面材料，回答题。As part of more comprehensive compliance andethics programs，many companies have formu-lated internal policies pertaining to theethical conduct of employees．These policies can besimple exhortations in broad，highly-generalizedlanguage(typically called a corporate ethics statement)，or they can be more detailed policies，containingspecific behavioral requirements(typically called corporate ethics codes)．61)They are generally meant to identify the company's expectationsof workers and to offer guidance on handling some of the more common ethicalproblems that might arise inthe course of doing business．62)It is hoped that having such a policy will lead to greater ethicalawareness,consistency in application, and the avoidance of ethical disasters．
63)Anincreasing number of companies also requires employees to attend seminarsregarding business conduct,which often include discussion of the company'spolicies,specific case studies,and legal requirements．Some companies evenrequire their employees to sign agreements stating that they will abide by thecompany’S rules of conduct．
Manycompanies are assessing the environmenml factors that Can lead employees toengage in unethical conduct．A competitive business environment may call for unethical behavior．Lying has become expected in fields such as trading．An example of this are the issues surrounding the unethi-cal actionsof the Saloman Brothers．
Noteveryone supports corporate policies that govern ethical conduct．Some claim that ethical problemsare better dealt with by depending upon employees to use their own judgment．
Othersbelieve that corporate ethics policies are primarily rooted in utilitarianconcerns，and thatthey are mainly to limit the company’S legal liability，orto curry public favor by giving the ap．pearance ofbeing a good corporate citizen．Ideally，the company will avoid a lawsuit because its employees will followthe rules．64)Should a lawsuit occur,the company canclaim that the prob-lem wouldnot have arisen if the employee had only followedthe code properly．
Sometimesthere is disconnection between the company’S code of ethics and the company’Sac-tual practices．65)Thus,whetheror not such conduct is explicitly sanctioned bymanagement,at worst，this makesthepolicyduplicitous(搞两面派的)，and，at best，it is merely a nlarketing tool．
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