Topic legal document whistleblowing policy and procedures background and purpose of whistleblowing policy

NHA TRANG UNIVERSITY FACULTY OF FOREIGN LANGUAGES DEPARTMENT OF TRANSLATION – INTERPRETATION INTERNSHIP REPORT TOPIC: LEGAL DOCUMENT Supervisor Student Student’s Number Class : HỒNG CƠNG BÌNH, Ph.D : Nguyễn Trần Mẫn Nhi : 59131702 : 59.NNA-3 Nha Trang, 2021 NHA TRANG UNIVERSITY FACULTY OF FOREIGN LANGUAGES DEPARTMENT OF TRANSLATION – INTERPRETATION INTERNSHIP REPORT WHISTLEBLOWING POLICY AND PROCEDURES BACKGROUND AND PURPOSE OF WHISTLEBLOWING POLICY HỢP ĐỒNG DỊCH VỤ Supervisor Student Student’s Number Class Internship Location Internship Period : HOÀNG CƠNG BÌNH, Ph.D : Nguyễn Trần Mẫn Nhi : 59131702 : 59.NNA-3 : Sunday Consultancy & Translation Co., Ltd : 04/12/2020 - 31/01/2021 Nha Trang, 2021 PREFACE Translation services are in high demand more than ever before In today’s global world, the services of translators are crucial in facilitating transactions, spreading knowledge, and solving disputes There has never been a better time to train as a translator As an English stundent majrored in translation & ineterpretation, it is important to me to leverage translation interships to get hands-on experience in the industy That why I’ve taken this opportunity to spend my internship period at SUNDAY CONSULTANCY AND TRANSLATION CO., LTD The present report is the outcome of the Internship Program organized at SUNDAY CONSULTANCY AND TRANSLATION CO., LTD to fullfill the requirements of Bachelor Program of Faculty of Foreign Languages of Nha Trang University The objective of the internship program was to familiarize the student with the implementation of the knowledge I learned on the campus The practical knowledge is far different from the bookish knowledge that a student achieves in an institution In this report I will describe my experiences during my internship period The internship report contains an overview of the internship company and activities, tasks and projects that I have worked on during my internship Writing this report, I also will describe and relfect my learning objects and personal goals that I have set during my internship period In compiling this report, I have intended to provide a synthesis of theoretical approaches and methods of implementing them in the world of translation I have tried to discover the relationship between theoretical and practical type of knowledge Additionally, I have also tried to bridge the gap between theoretical assumptions and practical necessities During the entire course of our academic study we remain engaged in theoretical learning where the primary objectibe is academic success A concise knowledge of the transaltion arena can only attained through the pragmatic implementation of hypothetical ideas, which we learn from our academic ideas With these objectives, I have mad all possible effort to submit this paper in an enligntened form in a very short time I have tried my level best to eliminate errors from the limitations The report first shall give an overview of the tasks completed during the period of internship Then the results obtained shall be discussed ACKNOWLEDGEMENT The internship opportunity I had with SUNDAY CONSULTANCY AND TRANSLATION CO., LTD was a great chance for learning and professional development Therefore, I consider myself as a very lucky individual as I was provided with an opportunity to be a part of it I am also grateful for having a chance to meet so many wonderful people and professionals who led me though this internship period Bearing in mind previous I am using this opportunity to express my deepest gratitude and special thanks to the Head of Translation Department- Mrs Pham Thuc Uyen of SUNDAY CONSULTANCY AND TRANSLATION CO., LTD who is in spite of being extraordinarily busy with her duties, took time out to hear, guide and keep me on the correct path and allowing me to carry out my project at their esteemed organization and extending during the training I would like to express my deepest thanks to Mrs Duong Thi Thuy Trang, CEO of the company for taking part in useful decision & giving necessary advices and guidance and arranged all facilities to make life easier I choose this moment to acknowledge her contribution gratefully It is my radiant sentiment to place on record my best regards, deepest appreciation to Mr Hoang Cong Binh for precious guidance which were extremely valuable for my study and the internship period both theoretically and practically I perceive this opportunity as a big milestone in my career development I will strive to use gained skills and knowledge in the best possible way, and I will continue to work on their improvement, in order to attain desired career objectives TABLE OF CONTENTS PREFACE ACKNOWLEDGEMENT CHAPTER - INTRODUCTION 1.1 Background 1.2 Objective of Internship CHAPTER - BRIEF DESCRIPTION OF THE COMPANY- SUNDAY CONSULTANCY AND TRANSLATION CO., LTD 2.1 General Information .7 2.2 Company’s Organizational Structure 2.3 Corporate Vision and Mission .8 2.4 Advantages and Challenges CHAPTER - INTERSHIP SUMMARY 3.1 Job Description .9 3.2 Translation Documents 3.3 Advantages & Disadvantages 10 3.4 Experience Learned 11 3.5 Recommendations For The Company 11 CHAPTER - TRANSLATION 13 4.1 Reason to Chose the Topic 13 4.2 English – Vietnamese Translation .13 4.3 Vietnamese - English Translation 24 CHAPTER 5- CONCLUSION 30 CHAPTER - INTRODUCTION 1.1 Background Intership program has become the birdge fot those who want to enter to corporate level from the college life Through internship I got to know the real working enviroment that was very much different from my study Thus, the internship duration provided me with the opportunity to broaden my knowledge, acknowledge mystrengths/weakness that would be more helpful to shape up my career in the future 1.2 Objective of Internship As a part of the requirements of the Eng Language program of Nha Trang University, I was luckily assigned to SUNDAY CONSULTANCY AND TRANSLATION CO., LTD for two months intership program The primary objective of the intership is to generate a thorought understanding of the workplace relationship, performing of the activities as well as duties and engaging oneself in the working environment In a way, it was more to get practical implication of the studies, theories that I had acquired so far This would help me to pave a way towards growth in my academic as well as personal development Apart form general objectives, the specific objectives are highlighted below: • To acquire exposure in the working environment resulting in the development of practical knowledge, confidence and diplomacy • To learn and apply theoretical knowledge practically in the workplace • To develop interpersonal, managerial and communication skills • To come up with the possible translation stradegies to gain competitive advantage • To be a valuable asset for the organization by contributing positive aspects • To fullfill the partial requirements of Enghlish Language major- Translation & Interpretation minor of Nha Trang University This report is a detailed overview of my 2-month (14th December, 2020 -1st January 2021) internship journey at SUNDAY CONSULTANCY AND TRANSLATION CO.,LTD During my Internship I have learned a lot about translation and its different applications I have known about the operation of the company with the funcions of sales and translation department I have learned to work in a corporate space which not only enriched me professionally but also helped me grow personally as well My contribution was appreciated by my supervisor and other members of the department The career path I would be selecting for myself is quite influenced from my internship as I have had a great opportunity to practically see how translating sector is working and evolving in Nha Trang However, this report has been written in a short time I have tried my level best to make it meaningful by reflecting my works at the SUNDAY CONSULTANCY AND TRANSLATION CO., LTD On top of that, I have summarized my overall experience, with my learning and challenges faced as an intern Major internship tasks: Translating, participating in drafting short contracts and policy CHAPTER - BRIEF DESCRIPTION OF THE COMPANY- SUNDAY CONSULTANCY AND TRANSLATION CO., LTD 2.1 General Information For over many years, SUNDAY CONSULTANCY AND TRANSLATION CO., LTD have percieved a certain position in translation market in Nha Trang as well as Khanh Hoa province, and be trusted by many customers and partners by consistently providing customers with the best services of professional translation quality management system together with high expertise in each major and field SunDay Translation is a prestigious and respected partner unit of many major companies in Khanh Hoa: Khanh Viet Corporation, Hyundai Vinashin, National Vinpearl Land System, Sao Mai Anh Co., Ltd All the company’s completed projects are highly appreciated by partners and customers In Notarized Translation services, SunDay Translation Company also provides shortterm and long-term interpretation services in Khanh Hoa province With a team of over 5-year experienced interpreters and proficient in Listening - Speaking skills as well as mastering specialized knowledge related to interpreted content SUNDAY CONSULTANCY AND TRANSLATION CO., LTD was found on 3re March, 2016 Company’s headquarter: 35/2 Mai An Tiem, Van Thanh Ward, Nha Trang City Office: 43/4 Quang Trung, Loc Tho Ward, Nha Trang City Tax code: 4201702239 Email: dichthuatnhanhnhatrang@gmail.com Website: https://dichthuatkhanhhoa.vn/ 2.2 Company’s Organizational Structure A SALES DEPARTMENT - Find new clients - Maintain positive relationship with past client - Accomplish company’s goals B HUMAN RESOURCES DEPARTMENT - Recruit, train and manage employees - Establish company’s regualtions C PRODUCTION DEPARTMENT C1: PROJECT MANAGEMENT - Recieve and distribute documents from Sales Department to Translation Department - Monitor and promote project’s progress C2: TRANSLATION DEPARTMENT - Handle documents - Translate documents - Revise documents 2.3 Corporate Vision and Mission • Vision: To become the leading reputable translation company in the country in general and Khanh Hoa province in particular • Mission: - To become a reliable partner of customers by meeting the maximum and variety of customers’ needs - To commit to deliver dedicative customer service - To create a dynamic, flexible and best working environment for employees 2.4 Advantages and Challenges • Advantage: - Creating relationships with other partners thanks to having cooperated with major partners in the whole province - Diversified services, fully meeting customers' needs - Staff has many years of experience, knowledge in many fields • Challenges: - Small company struggling to define its position in such a big competitive translating market - Limited number of employees CHAPTER - INTERSHIP SUMMARY 3.1 Job Description My main task during my 8-week internship was translating newsletters, official letters, cooperation projects ) whose specific task and activities are shall be listed as follow: • Reading material and researching industry-specific terminology • Converting text and audio recordings in one language to one or more others • Ensuring translated texts conveys original meaning and tone • Cross-reference specialized dictionaries and translation tools to check quality of translation • Proofread translated texts for grammar, spelling and punctuation accuracy • Follow up with internal team members and clients to ensure translation meets their needs • Edit content with an eye toward maintaining its original format (e.g font and structure) • Network with field experts to stay current on new translation tools and practices 3.2 Translation Documents The translation department of SUNDAY CONSULTANCY AND TRANSLATION CO., LTD is in charge of translating the following kinds of documents both from VietNamese into English and vice versa • Coroporation projects • Official decisions • Agreements • Birth certificate • Marriage certificate • Certificate of crimial record • Extracts • Testimony • Economic & polictics book projects • MSDS- Material Safety Data Sheet • Brochure • Online tourism article 3.3 Advantages & Disadvantages 3.3.1 Advantages First and foremost, the first advantage I want to mention is about the work environment This a consultancy and translation company so it gives a huge opportunity to work with many intersting new type of documents that I’ve never got to access with Secondly, in term of internship arena, this is just a perfect company that I want to apply for the internship since it domains in translation, interpretation and also notarization Thirdly, it is a great pleasure for me to be able to work in the translation department where I could work with many hig qualified staff They are very professional, hardworking and always working with priciseness I am really happy and greatful for being guided and supported by them Besides, it is not far from my dormitory to the intership workplace, so it is also a good thing Furthermore, most of the time working at the company, I was mainly doing the job of a translator, so I definitely have more time to compile my intership report that requires much of translation as well as pave in depth with translation techniques and help me to be able to translate familar type of legal documents faster without consuming much time on searching for the right equivalences 3.3.2 Disadvantages Apart from those pleasing advantages, some disadvantages still may endure On top of the list is struggles of searching and rendering the most concise translation Apparently, I am a green horn compared with all the experienced transaltors in the company I find it hard to produce to right translation with the right style for different documents So it results in taking long time to search the equivalence as well as the field 10 that the Whistleblower has reasonable grounds for the concerns However, the Whistleblower is not expected to first obtain substantial evidence of proof beyond reasonable doubt when making a disclosure If the Whistleblower knows as a matter of fact that there are reasonable grounds of suspicion that a wrongdoing is going to take place, such genuine concerns is encouraged to be raised at an early stage (d) How to make a report Before a report of any Wrongdoing is made to the Group Company, the Whistleblower must firstly be notified through this Policy or such other means that should he proceed to the same, he will not be able to invoke or rely on the protection / safeguards accorded or stipulated in the Act Should the Whistleblower still insists on making disclosure of a Wrongdoing, the Whistleblower can thereafter make the said disclosure to the following persons via email or by letter as set out below : Senior Independent Director: Datuk Robert Yong Kuen Loke Chief Executive Officer: Syed Ali Shahul Hameed (i) Via email: Senior Independent Director: rklyong@beriaya.com.my Chief Executive Officer: syedali@beriaya.com.my (ii) Via letter: Addressed to the abovenamed persons and delivered to the Registered Office of the Company at Lot 13-01A, Level 13 (East Wing), Berjaya Times Square, No.1, Jalan Imbi, 55100 Kuala Lumpur If the Wrongdoing involves the CEO, the 17 Người tố giác cần chứng minh sở hợp lý cho lo ngại Tuy nhiên, Người tố cáo không yêu cầu thu thập chứng quan trọng vượt nghi ngờ hợp lý tố cáo Nếu Người tố cáo có sở thực tế hợp lý để nghi ngờ sai phạm xảy ra, lo ngại khuyến khích tố cáo sớm giai đoạn ban đầu (d) Cách lập báo cáo Trước báo cáo Sai phạm thực cho Công ty Tập đoàn, Người tố cáo trước tiên phải thơng báo qua Chính sách phương tiện khác tiếp tục báo cáo , viện dẫn dựa vào biện pháp bảo vệ/an toàn áp dụng quy định Đạo luật Nếu Người tố cáo kiên muốn trình báo Sai phạm, Người tố cáo sau tiết lộ điều nói cho cá nhân sau qua email thư nêu đây: Giám đốc độc lập cấp cao: Datuk Robert Yong Kuen Loke Giám đốc điều hành: Syed Ali Shahul Hameed (i) Qua email: Giám đốc độc lập cấp cao: rklyong@beriaya.com.my Giám đốc điều hành: syedali@beriaya.com.my (ii) Qua thư: Gửi cho người có tên chuyển đến Văn phòng Đăng ký Công ty Lô 13-01A, Tầng 13 (Cánh Đông), Berjaya Times Square, Số 1, Jalan Imbi, 55100 Kuala Lumpur Whistleblower is to report the matter in writing to any other director of Berjaya Land Berhad In order for the Group Company to investigate the Wrongdoing reported, the Whistleblower is to provide the following particulars in the report : • Particulars of Whistleblower i.e name, MyKad No., designation (if the Whistleblower is an employee of any Group Company) and contact particulars (email, telephone or mobile number and / or address); • Details and description of the Wrongdoing, including, its nature, the date, time, and place of its occurrence and the identity of the alleged person(s) involved A disclosure may be made even if Whistleblower is not able to identify the identity of the person(s) involved; • Particulars of witnesses, if any; and • Particulars or production of documentary evidence, if any The personal details provided by and identity of the Whistleblower will be kept private and confidential The Whistleblower may be asked to provide further clarification and information from time to time, if required or necessary, during the course of investigation Nếu Sai phạm liên quan đến Giám đốc điều hành, Người tố cáo phải báo cáo vấn đề văn cho giám đốc khác Berjaya Land Berhad Để Cơng ty Tập đồn điều tra Sai phạm báo cáo, Người tố cáo phải cung cấp thông tin chi tiết sau báo cáo: • Thơng tin chi tiết Người tố cáo tức tên, Số MyKad, chức vụ (nếu Người tố cáo nhân viên Công ty thuộc Tập đồn nào) thơng tin liên hệ (email, điện thoại số điện thoại di động / địa chỉ); • Chi tiết mơ tả Sai phạm, bao gồm, chất, ngày, địa điểm xảy danh tính (những) người bị cáo buộc có liên quan Việc tiết lộ thực Người tố cáo xác định danh tính (những) người có liên quan; • Thơng tin chi tiết nhân chứng, có; • Chi tiết chứng tài liệu, có Các thơng tin cá nhân cung cấp danh tính Người tố cáo giữ kín bảo mật Trong q trình điều tra Người tố cáo yêu cầu cung cấp thêm thông tin làm rõ việc theo thời gian, cần thiết INVESTIGATION ĐIỀU TRA (a) The Prescribed Officer who receives the a) Kiểm soát viên đánh giá báo cáo để xác định tính khả thi hành vi sai trái report will assess the report to determine gửi đề xuất điều tra lên Giám đốc điều whether it is related to a Wrongdoing or hành Sau đó, Giám đốc điều hành excluded from the scope of this Policy and định người từ Tập đồn nhóm điều shall make general recommendations to the CEO The CEO may designate any person, tra viên ngồi cơng ty tiến hành điều tra from the Group Company or external party, 18 theo sách (ví dụ tổ chức to conduct any investigation or to carry out buổi họp tiến hành kiểm tra nội bộ) any other process pursuant to this Policy (for instance, any meeting or an internal audit) b) The CEO has the authority to make the final decisions including, but not limited to, any of b) CEO có quyền đưa định cuối the following : bao gồm hành động sau: • rejection of the report; • Bác bỏ báo cáo đề xuất • directing the concerns or any part thereof • Chỉ đạo thực điều tra theo thủ tục for consideration under other internal nội theo quy định procedures or disciplinary procedures, if sách báo cáo thông qua appropriate and applicable; • Chỉ đạo điều tra theo báo cáo • directing investigations on the report and người có liên quan any persons involved or implicated; • Đình người bị tố giác • suspending the alleged wrongdoer or any người có liên quan để tạo điều kiện thuận lợi cho việc điều tra ngăn other implicated person from work to chặn hành động đe dọa từ phía người facilitate any fact finding or to avoid any employee’s exposure to threat or harm; bị tố giác • obtaining any other assistance (for • Tìm kiếm hỗ trợ từ bên ngồi ( kiểm tốn viên, tư vấn pháp lý,…) instance, external auditors or legal • Báo cảnh sát thực thi thẩm quyền advice); and • referral to the police or any other theo qui định pháp luật appropriate enforcement authority c) If the Wrongdoing involves the CEO, the report shall be made to another director of c) Nếu hành động sai trái liên quan đến Berjaya Land Berhad who shall refer this to Giám đốc điều hành, báo cáo the Board of Directors The Board of gửi đến giám đốc phận khác Directors shall then authorize a Berjaya Land thuộc Berjaya Land Berhad, sau báo Berhad director to be responsible for the cáo gửi đến Hội đồng quản trị Sau xem xét, báo cáo ủy investigation and recommendation to the quyền cho giám đốc Berjaya Land Board of Directors The Board of Directors Berhad tiến hành điều tra đề xuất giải shall have the authority to make the final pháp gửi lên Hội đồng quản trị Từ đó, decisions regarding the disclosure of định cuối việc công bố Wrongdoing hành vi sai trái đưa d) It is intended that the disclosures by the Whistleblower will be acted upon in a d) Tiết lộ người tố giác tiến hành điều tra kịp thời timely manner e) Ngườ i tố giác người bị tố giác cần e) The Whistleblower and the alleged phải hợp tác trình điều tra wrongdoer are expected to give their full cooperation in any investigation or any tuân thủ thủ tục sách other process carried out pursuant to this Họ phải tham gia thảo luận 19 Policy They may be asked to attend a meeting to discuss the allegations and must take all reasonable steps to attend the meeting The alleged wrongdoer will be given opportunity to answer all allegations made against him at the meeting f) If the Whistleblower is also implicated or discovered to be or have been involved in the Wrongdoing which he discloses or any such other Wrongdoings (whether related or otherwise), the Whistleblower shall also be investigated so as to complete the factfinding process and pursuant to this Policy An investigation in this instance is not and shall not be treated as a reprisal against or an act to punish the Whistleblower, but to facilitate all necessary investigations and final decision making pursuant to this Policy PROTECTION UNDER THIS POLICY (a) Notwithstanding the fact that the Whistleblower unequivocally elects to make direct disclosure to the Group Company instead of the enforcement agencies under the Act, any such disclosure made bona fide, based on reasonable grounds and in accordance with the procedures stated in this Policy : (i) The Whistleblower shall still be protected from Detrimental Action within the Group as a direct consequence of the Whistleblower’s bona fide disclosure In this Policy, "Detrimental Action” may include any of the following : • action causing injury, loss or damage; • intimidation or harassment; • interference with the lawful employment or livelihood or any person, including discrimination, discharge, demotion, suspension, disadvantage, termination or adverse 20 họp theo quy định Người bị tố cáo trả lời câu hỏi chống lại họp f) Nếu người tố giác bị phát có liên quan tới việc tiết lộ, anh ấy/cô bị điều tra để lấy lời khai theo sách Việc điều tra trường hợp để trả thù người tố giác mà để tạo điều kiện thuận lợi cho việc thu thập tất thông tin quan trọng vụ việc Từ đó, đưa định cuối theo sách CÁC BIỆN PHÁP BẢO VỆ NGƯỜI TỐ GIÁC TRONG CHÍNH SÁCH NÀY (a) Trên thực tế, việc tiết lộ người thổi cịi hồn tồn tự nguyện, nhiên hành động phải thực cách trung thực theo thủ tục sách này: (i) Người thổi cịi bảo vệ khỏi Hành động bất lợi Tập đồn hành động tiết lộ hành vi sai trái Trong sách “Hành động bất lợi” bao gồm: • Hành động gây thương tích, mát tổn hại người của; • Hành động đe dọa quấy rối; • Hành động can thiệp vào việc làm hợp pháp người nào, bao gồm phân biệt đối xử, cách chức, đình chỉ, chấm dứt gây bất lợi liên quan đến việc làm người, nghề nghiệp, việc kinh doanh xử lý kỷ luật; treatment in relation to a person’s • Đe dọa thực hành động employment, career, profession, trade or business or the taking of disciplinary action; and • a threat to take any of the above actions (ii) the Whistleblower’s personal details and (ii) Thông tin cá nhân danh tính identity shall be protected, i.e kept người thổi còi bảo vệ trừ confidential unless otherwise required by law pháp luật cho phép tiết lộ or for the purpose of any proceedings by or mục đích tố tụng chống lại Tập against any Group Company đoàn (a) If Whistleblower (being an employee), in a) Nếu người tố giác nhân viên trung good faith, reasonably believes he is being thành đáng tin, anh bảo vệ subjected to Detrimental Action from any khỏi Hành động bất lợi từ cơng ty thực hành động báo cáo person within the Group Company as a hành vi sai trái theo sách Anh direct consequence of having made a bí mật gặp Kiểm soát viên để disclosure under this policy, he may consult hỏi ý kiến Công ty không cho phép bất the Prescribed Officer in confidence The hành động bất lợi chống lại người Company does not permit Detrimental tố giác Nếu vi phạm bị kỉ luật theo Action of any kind against the hình thức sau theo quy Whistleblower for complaints submitted hereunder that are made in good faith Any định sách: phạt cảnh cáo, such Detrimental Action meted out shall in đình chấm dứt hợp đồng itself be considered a material breach of this Policy A Detrimental Action by any person against the Whistleblower may result in disciplinary actions against that person, including any of the following - issuance of formal warning or reprimand, suspension or termination of employment or service with the Group Company (b) The Group Company reserves the right to b) Cơng ty có quyền hủy bỏ bảo vệ người tố giác phát người revoke the Whistleblower protection có: accorded under this Policy if the • liên quan đến hành vi sai trái; Whistleblower has, or is found to have : • tiết lộ sai thật (bao gồm tiết lộ • participated in the wrongdoing; and / or khơng dựa thơng tin xác, • made a false disclosure not in không trung thực với mục đích chọc accordance with the requirements of phá làm tổn hại người bị tố giác) this Policy (including but not limited to such disclosures which are based on falsification of facts and information or 21 which contain any element of dishonesty, willful, mischievous or malicious intent made to cause disrepute or injury or damage to anyone being complained against) (c) In the event of revocation of protection by c) Cùng với việc hủy bỏ bảo vệ công the Company, the Whistleblower shall be ty, người tố giác phải viết lại notified in writing of the same immediately báo cáo tương tự Thêm vào In addition, the Group Company reserves đó, cơng ty có quyền tiến hành can thiệp the right to take such legal or other actions pháp lý biện pháp kỉ luật người tố giác nhân viên công ty bao or disciplinary measures against the gồm hành động cảnh cáo thức, Whistleblower (if the Whistleblower is an khiển trách, đình chấm dứt hợp employee), including issuance of formal đồng warning or reprimand, suspension or termination of employment or services with the Group Company CONFIDENTIALITY SỰ BẢO MẬT (a) All reasonable steps shall be taken to a) Tất bước tiến hành để maintain the confidentiality and identity of bảo mật bảo vệ danh tính người tố giác the Whistleblower and report made by the báo cáo họ, trừ trường hợp Whistleblower, unless : sau: • the Whistleblower expressly waives • Người tố cáo đồng ý với việc tiết lộ such rights and states to that effect in • Được pháp luật cho phép writing; or • otherwise required by law or pursuant to b) Người tố cáo có liên quan đến việc điều tra không tiết lộ thông such order or judgment granted by any tin, tài liệu ghi chép liên quan đến court of law hành vi sai trái cho bên thứ ba, bao gôm (b) The Whistleblower or any person who is kết trình điều tra, ngoại trừ: involved in the investigation process shall • Người nhận có thẩm quyền theo not reveal, disclose or disseminate to third sách parties any information or documents or • Bản báo cáo gửi đến quan recording or details regarding the thực thi có thẩm quyền theo luật Wrongdoing or any part thereof, including hành but not limited to the status or outcome of • Luật sư bào chữa người tư vấn an investigation into it, save and except : • to those who are authorized to receive pháp lý the same under this Policy; or 22 • by lodging a report with an enforcement agency in accordance with the Act or any other applicable law; or • on a strictly confidential basis to an advocate and solicitor for purpose of obtaining legal advice (c) The Whistleblower shall not : c) Người thổi cịi khơng được: • contact the suspected individual to • Liên lạc với người bị nghi ngờ để xác determine facts or demand restitution; nhận thông tin u cầu khơi phục and • Thảo luận với việc điều tra • discuss the case, facts, suspicions or hành động khơng hỗ trợ cho allegations with anyone except to assist việc điều tra in the investigations ĐÁNH GIÁ CHÍNH SÁCH Chính sách xem xét sửa đổi REVIEW OF POLICY hoàn toàn Hội đồng quản trị theo thời This Policy may be reviewed and amended, at the Board of Director’s discretion from gian cần để đảm bảo hiệu quản lý môi trường kinh doanh, quản lý, time to time, as and when necessary, to ensure nhu cầu hoạt động thay its relevance and effectiveness in keeping with the Group’s changing business đổi pháp luật Bất kỳ thay đổi sách phải Hội đồng environment, administrative or operational needs as well as changes to legislations quản trị thông qua dạng biên Changes to the Policy, if any, shall only be made with the Board of Directors’ approval in writing 23 4.3 Vietnamese - English Translation CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập – Tự – Hạnh phúc -ooOoo - COCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness -ooOoo - HỢP ĐỒNG DỊCH VỤ Số: 037/2015/HDDV/MK-MH - - - Căn Bộ Luật Dân số 33/2005/QH11 Quốc hội Việt Nam ban hành ngày 14/06/2005 Căn Luật Thương mại số 36/2005/QH11 Quốc hội Việt Nam ban hành ngày 14/06/2005 Căn vào nhu cầu thỏa thuận hai bên SERVICE CONTRACT No.: 037/2015/HDDV/MK-MH - Pursuant to Civil Code No 33/2005/QH11 dated on 14/06/2005 by The Viet Nam National Assembly - Pursuant to Trade Code No 36/2005/QH11 dated on 14/06/2005 by The Viet Nam National Assembly - Pursuant to the requirement and capability of both parties; Hôm nay, ngày 02 tháng 06 năm 2015, chúng tơi gồm có Date: June 02nd 2015, Both BÊN CUNG CẤP: MINH KHAI Parties: CONSULTING SERVICE COMPANY SELLER - Part A: MINH KHAI LIMITED CONSULTING SERVICE - Đại diện: Ngô Thị Thùy Dung COMPANY LIMITED - Chức vụ: P.Giám đốc/ Vice President - Representatie: Ngô Thị Thùy - Địa chỉ: 49 Bui Dinh Tuy St, Ward 24, Dung Binh Thanh Dist, HCMC - Position: Vice President - Điện thoại: (+84) 08.66754166 - Add: 49 Bui Dinh Tuy St, Ward - Fax: 08.62556604 24, Binh Thanh Dist, HCMC - Mã số thuế: 0310 624 618 - Tel (+84) 08.66754166 - Fax: 08.62556604 - Tax code: 0310 624 618 BÊN SỬ DỤNG - (Bên B): 24 - Người đại diện : - Chức vụ Địa Điện thoại Mã số thuế : : : : BUYER – (Party B): Điều 1: Nội dung hợp đồng Bên A thực cung cấp dịch vụ kế tốn trọn gói cho bên B sau/ Party A supply to Party B Accounting Service Package follows: - Representative (Position) (Add) (Tel.) (Tax code) : : : : : Article 1: The contract contents: - Hỗ trợ đăng ký hồ sơ ban đầu cho doanh Party A supply to Party B Accounting nghiệp thành lập Service Package follows: - Nhận chứng từ kế toán định kỳ theo tháng quý bao gồm: Hóa đơn VAT đầu ra, - Surport the registration dossiers đầu vào, sổ phụ ngân hàng, bảng chấm for new business established công chứng từ liên quan khác - Receive periodic accounting - Rà soát, kiểm tra chứng từ đưa phản hồi documents by monthly or thông tin cần điều chỉnh, bổ sung quarterly include: VAT invoice có output, input, bank statements, - Thực khai thuế môn nộp cho timesheets and other related quan thuế theo quy định có thay documents đổi - Review and check documents to - Thực kê khai thuế, báo cáo thuế hàng provide feedback information to tháng, quý, báo cáo thuế thu nhập cá adjust and supplement if any nhân, tình hình sử dụng hóa đơn - Decalre license tax and submit to báo cáo có liên quan Sau nộp tờ khai tax authority when changes đến quan thuế theo quy định - Implement the tax Declaration, tax biểu mẫu thời hạn reports monthly, quarterly, - Thông báo số thuế phát sinh phải nộp personal income tax reports, có để doanh nghiệp tiến hành nộp thuế report of using of invoice and - Hỗ trợ, hướng dẫn doanh nghiệp đăng ký related reports Then submit nộp thuế điện tử nhằm đơn giản hóa tiến declaration to tax authority in trình nộp thuế có phát sinh according with provisions on the - Căn vào tất hóa đơn, chứng từ hợp form and duration lệ năm thực ghi nhận phát sinh, - Announce incurred tax has to be cân đối doanh thu, chi phí cho hợp lý paid (if any) to business để lên bảng báo cáo tài chính, tốn - Support and guide enterprises năm registered electronic tax to - Định khoản nghiệp vụ kinh tế phát simplify the process of paying sinh vào phần mềm kế toán để cập nhật số taxes (if any) liệu doanh nghiệp 25 - Theo dõi hàng tồn kho theo mã hàng cụ thể, tính giá vốn hàng bán trị giá hàng tồn kho - Lên báo cáo tài thực nộp báo cáo toán năm - Báo cáo toán thuế Thu nhập cá nhân, đăng ký mã số thuế cá nhân cho người lao động người phụ thuộc - In sổ sách, phiếu thu chi, nhập xuất vào năm tài chính, tiến hành đóng sổ giao lại để doanh nghiệp lưu quan phục vụ kiểm tra sau - Thiết lập bảng lương phù hợp với tình hình hoạt động kinh doanh doanh nghiệp - Tư vấn doanh nghiệp vấn đề liên quan đến chi phí, hóa đơn, cân đối thuế GTGT đầu đầu vào, … nhằm giúp doanh nghiệp giảm thiểu số thuế phải nộp, tối ưu lợi ích doanh nghiệp hoạt động kinh doanh - Tư vấn, giải đáp thắc mắc vấn đề liên quan đến kế toán, thuế cho doanh nghiệp - Đại diện doanh nghiệp làm việc với quan thuế có yêu cầu quan thuế quy định mới, tập huấn thuế, giải trình kiểm tra, đối chiếu hồ sơ khai thuế, số thuế phát sinh, … - Hỗ trợ tư vấn vấn đề khác liên quan đến lao động, bảo hiểm xã hội, bảo hiểm y tế, bảo hiểm thất nghiệp, kinh phí cơng đồn, sách phúc lợi khác, … - Đứng tên kế toán trưởng doanh nghiệp - … - - - - - - - - 26 Based on all invoices, valid documents arise noted, balancing revenues and expenses for financial reports, annual settlemen Record transactions arising into accounting software to update the data of enterprises Follow inventory on each specific item codes, calculate cost of goods sold and inventory value Prepare financial statements and submit annual settlement report Report finalization personal income tax, registration tax code personal to employees and dependents Print the book, revenue and expenditure patterns, import and export in each financial year, close and hand to quick service agencies for examination after Set up payroll suit for business situation of enterprises Business consultancy on issues related expenses, invoices, balance output and input VAT to help enterprises reduce the payable tax amount, optimum benefit of businesses in operation Provide advice about other issues related to accounting and tax Represent for enterprises to work with tax authorities when requested by the tax authorities about new regulations, tax training, explain the audit and collate dossier of tax returns, tax number generation, Provide advice about other issues related to labor, social insurance, medical insurance, unemployment - insurance, trade union funding, other welfare policies, Representatives of the business chief accountant … Điều 2/Article : Phí dịch vụ hình thức tốn - Phí dịch vụ: Áp dụng cho doanh nghiệp phát sinh từ 30 chứng từ đến 50 chứng từ Article :Service Charge and Payment : 3.100.000 vnđ/tháng (Ba triệu trăm Method nghìn đồng/tháng) - Service Charge: Applied to - Phí chưa bao gồm thuế GTGT (10%) business arising from 30 to 50 - Khi doanh nghiệp có chứng từ phát sinh documents: 3.100.000 vnd/month ngồi điều kiện thỏa thuận trên, hai ( Three million and one hundred bên bàn bạc với mức phù hợp cho thousand Vietnam dong per hai month) - Thời gian toán: Thanh toán sau This price does not include VAT hoàn thành thủ tục kê khai công (10%) việc chu kỳ - When business documents - Hình thức tốn: chuyển khoản generated outside the conditions tiền mặt agreed, two parties will discuss the appropriate level for both - Payment Time: Payment after completion of declaration procedures and other work Điều 3: Trách nhiệm bên - Payment Method: Bank transfer or Quyền trách nhiệm bên A : cash - Quyền yêu cầu bên B cung cấp đầy đủ, xác hợp pháp chứng từ Article 3: Responsibility for each side số liệu kế toán Rights and responsibilities of parties - Không chịu trách nhiệm hóa A: đơn, chứng từ số liệu kế toán - Require Party B to provide cung cấp không đầy đủ không complete, accurate and legal xác, hợp pháp bên B documents and accounting data - Quyền hưởng phí dịch vụ - Not responsible for the bills, quy định hợp đồng documents and accounting data - Có trách nhiệm giữ bí mật tuyệt đối provided incomplete and số liệu hay thông tin bên B inaccurate, legitimate by party B - Có trách nhiệm lập nộp đầy đủ báo cáo thuế ngày theo quy định 27 quan quản lý thuế Thực nghiêm túc đầy đủ sổ sách kế toán Nếu phát sinh phạt vi phạm hành việc chậm trễ sai sót tờ khai bên A phải chịu hoàn toàn trách nhiệm - - - - - - Quyền trách nhiệm bên B: Quyền yêu cầu bên A thực đầy đủ báo cáo thuế, kế toán sở chứng từ số liệu cung cấp Quyền yêu cầu bên A giải thích số liệu chi tiết liên quan đến hoạt động kế tốn phát sinh q trình thực dịch vụ cở sở luật pháp quy định cụ thể Chịu trách nhiệm tính đầy đủ, xác hợp pháp chứng từ số liệu kế toán cung cấp cho bên A Thanh toán phí dịch vụ thời hạn quy định điều hợp đồng - - - The right to entitle service charges specified in this contract Responsible to keep absolute secrecy or information data of party B Responsible for preparing and submiting tax report on the day prescribed by the tax authorities Implement seriously and completely accounting records If incurred administrative penalties for the delay of the declaration, Party A must bear full responsibility Rights and responsibilities of parties B: Require party A full implementation of tax reporting and accounting base on documents and data provided by them Repuire party A explain the data related to accounting activities arising during the implementation on the basis of the law and specific regulations Responsible for the completeness, accuracy and legitimacy of documents and accounting data as supplied to party A Pay service charges on time that specified in Article of this contract Điều 4: Điều khoản chung - Trong q trình thực hợp đồng có phát sinh vấn đề khác hai bên bàn bạc thống tinh thần hợp tác lẫn - Hai bên có quyền chấm dứt hợp đồng nhận thấy khơng cịn phù hợp cần thiết, Article 4: Other terms - In the course of implementing the trước chấm dứt hợp đồng phải báo contract if other problems arise, trước cho bên biết văn 30 ngày two parties will discuss and agree - Hợp đồng lập thành 02 (hai) on the spirit of mutual cooperation - Two parties have the right to có giá trị pháp lý có hiệu lực terminate the agreement if founded kể từ ngày ký not suitable and necessary, notify ĐẠI DIỆN BÊN A ĐẠI DIỆN BÊN B the other party in writing at least 30 28 days before the termination of the contract - This contract is made in 02 (two) copies with the same legal value and is valid from the date of signing PARTY A 29 PARTY B CHAPTER 5- CONCLUSION In review this internship has been an excellent and rewarding experience I have been able to meet and network with so many people that I am sure will be able to help me with opportunities in the future One main thing that i have learrned through this internship is time management skills as well as self-motivation The intership period is truely a precious stage of my time studying at Faculty of Foreign Languages of Nha Trang University It gives me the chance to really test my skills and limits in terms of translation This is also an opportunity for me to really get access to real-life working environment professionally and to learn as well as to bring something to the table for the company in a short amount of time 30 31 ... UNIVERSITY FACULTY OF FOREIGN LANGUAGES DEPARTMENT OF TRANSLATION – INTERPRETATION INTERNSHIP REPORT WHISTLEBLOWING POLICY AND PROCEDURES BACKGROUND AND PURPOSE OF WHISTLEBLOWING POLICY HỢP ĐỒNG... 199001010193 (201765-A) WHISTLEBLOWING POLICY AND PROCEDURES BACKGROUND AND PURPOSE OF WHISTLEBLOWING POLICY BERJAYA is committed to the values of transparency, integrity, impartiality and accountability... reports on Whistleblowing matters; "CEO” means the Chief Executive Officer of BERJAYA; "Board of Directors” means the board of directors of BERJAYA; "Policy? ?? means this Whistleblowing policy, as