Published by Lecturesheetiiuc28a9comABC LTD EMPLOYEE HANDBOOK

ACKNOWLEDGMENT RECEIPT

I hereby acknowledge receipt of ABC Ltd Handbook containing the following

CODE OF CONDUCT

COMPANY POLICES AND PROCEDURES

1 Language in the Workplace 2 Work House Meal and Rest periods 3 Work Days and Weekly Rest Days 4 Night Shift Differential 5 Overtime Work 6 Holidays 7 Training Contractual Services Agreement 8 Time Reporting 9 Attendance and Punctuality 10 Drug and Alcohol 11 Discrimination and Harassment 12 Confidentiality 13 Restrictive |Covenant 14 Smoking 15 Cell Phone and Pagers 16 Use of Company Services Equipment and vehicles 17 Computer Communications 18 Personal Appearance and Dress Code 19 Weapons and Workplace Violence 20 Resignation 21 Termination Procedure 22 Exit Clearance and Interview 23 Security Inspections 24 Security 25 Visitors in the Workplace 26 Employer property 27 Personal property and Equipment Care 28 Health and Safety 29 Severe Weather and Emergency Conditions 30 Integration Clause and the Right to Revise

I certify that I have read and fully understood all the contents of the HANDBOOK within one day from this date __________________

Further I willfully agree to abide by all the policies and procedures contained in the HANDBOOK and accept full responsibility for any deviation that I may commit in the future _______________________________ _________ Employeersquos Printed Name amp Signature Date

Important This Acknowledgement Receipt must be signed by the employee and returned to HR within one day upon the employeersquos receipt of the Handbook

Introduction

This Handbook applies to all employees employed by ABC Ltd We encourage you to read it carefully It is important for you to understand its purpose and significance

We believe that every employee is an individual We hope that through the individualization of our relationships you will find the Company a good place to work

Please appreciate also that the Company reserves the right to interpret the policies rules benefits sections and provisions contained in the guide as it deems appropriate at its sole discretion The Company also reserves the right in its sole discretion to amend modify change cancel terminate or withdraw any or all of the policies rules benefits sections and provisions of this guide at any time unilaterally with or without prior police

The policies rules and benefit programs described in this guide are effective as of the date indicated in the upper left hand corner of each page The guide as well as its attachments and all subsequent revisions supersede andor replace all policies rules and benefit program descriptions issued previously

Section 1 Code of Conduct

Foreword

The Code of Conduct exemplifies ABCrsquos commitment to the highest standard and quality of service to its clients It aims to bring people from different backgrounds perspectives norms and values to work together in fulfillment of this commitment

ABC endeavors to provide a work environment where each individual is treated with respect and dignity The Code also serves as a communication tool upon which everyone in the organization carries themselves

ABC believes that each member of the organization must be given the opportunity to be coached and counseled The Code provides this mechanism to ensure that when deviations are committed corrective actions shall always be constructive consistent objective and fair

As members of the ABC Family all are expected to dedicate their work in fulfillment of ABCrsquos Mission and Vision

ABCrsquos Vision

1048633 To be valued by our employees as the best company to work for and by our clients as an exceptional partner

1048633 To provide employees opportunities for personal growth and advancement in a fun environment

1048633 To ensure our employees feel they have developed skills and work experience that improved their lives

1048633 To be recognized as a high-value provider delivering quality solutions for our clients

1048633 To offer our clients a competitive advantage and real value to their company

ABCrsquos Mission

1048633 To enable our employees to consistently deliver quality services that help our clients achieve their business objectives

1048633 To exceed our clients expectations 1048633 To establish clearly defined metrics in order to ensure employeesrsquo

accountability for results 1048633 To pursue excellence in all endeavor and challenge ourselves to do better and

be better 1048633 To recognize and nurture individual performance 1048633 To be responsive and proactive 1048633 To develop employees through goal setting evaluating performance against

goals and coaching for improvement

ABCrsquos Ten Guiding Principles

1 We do the right thing all the time 2 We fulfill our promises and honor our commitments 3 We are honest- lsquotell it like it isrdquo in all our dealings 4 We value and respect individual differences 5 We listen and seek understanding before judging 6 We are courageous and considerate in giving and receiving feedback 7 We are responsive and timely 8 We are accountable for our performance and results and do not ldquoblamerdquo others 9 We have a passion for learning and becoming a better person 10 We create an atmosphere of fun and enjoyment

Scope

The Code of Conduct applies to all personnel regardless of employment status and rank and covers all actions pertaining to infringements or deviations committed on ABC time or within its premises

ldquoABC premisesrdquo include areas where the personnel perform official duties even if such areas are physically outside of ABC

For purposes of defining the scope the term ldquopersonnelrdquo applies to any and all of the following

1 Officials and regular employees of ABC 2 Probationary employees 3 Contractual employees 4 Part timers 5 Interns and 6 Project employees

Positive Performance Management

This guideline sets forth the organizationrsquos commitment to enhance employee performance stimulate individual accountability and foster commitment through a performance management approach that develops individuals to excel recognizes exceptional performance and addresses performance problems through proactive and non-punitive measures

Positive Performance Management is a managing practice that fully supports the Companyrsquos belief that employees prefer success in their work that they will volunteer their trust loyalty and commitment when it is earned and when they are given the opportunities resources and skills to do their best work

Positive Performance Management concentrates and relies on personal responsibility continuous development and decision-making to achieve results build partnerships and develop commitment within our organization These are essential for our business and individual success both now and in the future

Key aspects of this System include coaching to continuously encourage and develop good performance recognition and encouragement to inspire excellence and counseling to address substandard performance through the use of a non-punitive corrective action system Every employee has the right to know what is expected of them to receive support and education to complete their jobs successfully to receive feedback and encouragement to receive recognition for good work to be advised about improvement opportunities and to be given the chance for correction

Coaching

The great majority of employees perform well in their jobs but benefit from periodic coaching recognition and feedback to reach the next level of performance This group of employees is the backbone of the company and should be the principal recipient of a supervisorrsquos attention Supervisors are responsible for setting performance standards communicating expectations encouraging good performance and providing continuous coaching to develop superior performance aimed toward employeesrsquo career goals An effective coaching process that is designed to help employees succeed in their job is one of the best ways to build trust loyalty and commitment It is a central strategy for an organization committed to providing superior services products and relationships Supervisors will invest time coaching employees as part of their day-to-day activities Coaching and developing are key functions of supervisors that ensures employees an environment for growing and meeting successes

Recognition

In addition to the verbal and written recognition managers should give to members of their team during the normal course of business there are two ldquoformalrdquo levels of recognition to be used as tools to inspire and encourage superior performance They are as follows

1 Letter of MeritThis is issued when an employee has demonstrated excellent performance and commitment to the organizations values and mission either on a single incident or over an extended period of time This letter is signed by the supervisor providing the recognition

2 Letter of CommendationThis is issued when an employee has demonstrated exceptional performance and commitment to the organizations values and mission either in a single incident or over an extended period of time The supervisor must gain approval from the next level of management for the letter of commendation The letter will be signed by both managers

Reviews during the Probationary Period

Managers will complete an assessment of an employeersquos performance during the probationary period and provide monthly feedback at a minimum The last review will be conducted within the last 30 days of the probationary period and will inform the employee whether heshe is meeting or progressing toward all objectives Each review is also noted on the Performance Development Record

Counseling

Counseling is one-to-one communication between an employee and supervisor to address emerging major or minor performance problems before corrective action is required

The purpose of counseling is to bring performance that does not meet expectations to the employeersquos attention achieve agreement about root cause(s) and responsibility build ownership for individual results and relationships and develop action plans for problems resolution The supervisor and employee are both active participants in the counseling process since each share a responsibility to the organization and their team members

Definition of Terms

1 ABC Standard Behavior ABC Standard Behavior or Expected Conduct is the respect obedience and recognition of authority as long as it is lawful and in accordance with ABCrsquos rules and regulations policies and procedures and established authority

2 Corrective Action Corrective Action is the disciplinary measure meted out to employees to instill a fuller understanding of and conformity with ABCrsquos rules regulations policies and procedures and established authority

3 Verbal Warning If a problem has not been corrected through counseling and coaching discussions the supervisor discusses or reminds the employee of the importance of commitment to Company standards and performance excellence as well as the impact to the team Together the problem is discussed and the employeersquos commitment to change is sought Performance plans should be jointly developed so that the employee knows specifically what must be done in order to demonstrate ownership for hisher results and relationships meet expectations and return to an accepted level of performance

4 Written Warning The Written Warning is the next progressive step in the corrective action system and should be used when an employeersquos commitment to improve is not met at anytime within the three-month active period for a Verbal Warning or when an

employee commits an offense serious enough to warrant this level of action (whether or not any previous action has been taken)

5 Final Warning The Final Warning is the final step in the corrective action process This step is appropriate when an employeersquos commitment to improve is not met during the six month active time period for a Written Warning or there is an offense so serious it warrants this level of corrective action (whether or not previous action has been taken) The Final Warning requires approval by the next level of management All Final Warnings require consultation with Human Resources prior to delivery If there is a disagreement between the supervisor and Human Resources on the decision it will require the next level of management or department head whichever is higher to review and provide recommendation Human Resources will provide a recommendation however the final decision will remain with the business unit

The supervisor will meet with the employee to issue the final Warning During the discussion the employeersquos overall work record including past reviews formal action previously taken and notes from other conversations are reviewed At the conclusion of the discussion the employee is asked to decide to commit to meeting Company job performance standards or voluntarily resign The employee reports hisher decision to the supervisor on the following day

6 Termination

Termination is the dismissal of an employee for just cause

Active Periods for Corrective Action

The focus of Positive Performance Management even during corrective action levels should remain developmental and future-focused The goal is development of good performance in the future the individual employeersquos responsibility for hisher performance results and relationships

The Company has the right to expect a total performance commitment from its employees This includes the expectation that performance infractions that warrant formal corrective action will not be repeated and will never require similar action Likewise employees have the right not to have past performance problems remain in their files forever running the risk of an adverse effect on their careers Accordingly formal discipline levels remain active for the following time periods

Verbal Warning Three months Written Warning Six months Final Warning Twelve

months

When corrective actions deactivate the supervisor will notify the employee of the deactivation and the need to schedule a meeting as soon as possible

Leaves of absence sufficient to remove employees from ldquoregularrdquo employment status will temporarily discontinue the active period for any of the formal corrective action levels The time for calculating the active period for the formal level will be extended by the time the employee was off of ldquoregularrdquo status when the employee returns to work

Performance Categories and Repeat Violations

Performance problems requiring corrective actions are divided into three general categories

1 Work Performance 2 Conduct and 3 Human Asset Development (applies to supervisory and management

Employees only)

If an employee commits an offense in the same category as that in which a specific level of corrective action is currently active the second offense would normally escalate to the next level In such an instance the first action would not deactivate until the subsequent action(s) deactivate(s)

If an employee has a level active in one performance category and commits an offense that warrants corrective action in another category the level of the first corrective action level may be repeated for the second offense The following guidelines should be used

a) No more than two active Verbal Warnings may be in effect at any time b) No more than two active Written Warnings may be in effect at anytime c) No more than one active Final Warning may be in effect at any time d) No formal corrective action may be administered after a final Warning is in

effect

Corrective Action Guidelines

1 Corrective actions are sanctions imposed as soon as possible after the offense has been clearly established

2 The rules and corrective action shall be imposed with fairness Due process of law and the right to a prompt hearing will be accorded the errant employee

3 Corrective actions are constructive rather than punitive The disposition of the corrective action must be commensurate to the offense committed

4 Corrective action or sanction is limited to verbal warning written warning final warning and termination and in no instance is it in violation of any existing laws

Definition of Roles The responsibility of ensuring that the ABC standard of behavior and expected conduct are upheld is jointly vested upon the supervisors managers and the Human Resources They have the authority to initiate any corrective action whenever a deviation from ABCrsquos rules and regulations is committed

A Operations Manager 1 Ensures that all his managers and supervisors are fully aware of their

responsibilities in maintaining the standard behavior and expected conduct and understand all relevant rules and regulations

2 Reviews and approves (upon consultation with HR on termination cases) the corrective actions recommended by his manager or supervisor to ensure consistency objectivity and fairness prior to implementation

3 Assists in the settlement or clarification of issues which may arise in connection with this Manual

4 Ensures that the approved corrective action is implemented by his manager or supervisor

B SupervisorTeam Leaders 1 Maintains discipline and the expected conduct among subordinates to

achieve desired goals and performance level of hisher section or unit

2 Ensures that policies and guidelines prescribed in this Code are followed

3 In case of infringement of or deviation from ABCrsquos rules and regulations by any of the subordinates he investigates the matter and observes due process of law in accordance with the provisions and guidelines set in this Manual

4 Prepares the required reports on cases investigated andor corrective actions meted out for submission to the Operations Manager

5 Recommends the necessary corrective action or sanction

C Human Resources Group 1 Monitors proper implementation of the policies and guidelines contained

in this Code 2 Advises managers and supervisors as to how policies and guidelines

should be implemented

3 Ensures that such policies rules and regulations are regularly updated based on the needs of ABC This is done in close consultation with the General Manager

4 Advisescounsels other groups on how to handle sensitive cases involving termination or final warning leading to a termination

5 Clarifies matter with regard to the interpretation of the Code of Conduct

6 Encourages the development of an atmosphere where positive behavior is second nature to everyone

D General Manager 1 Acts as the final arbiter in case of impasse or deadlock in the corrective

action to be implemented 2 Makes the final approval in cases involving termination or final warning

leading to a termination

System of Sanction

Degree of Sanction 1st Offense 2nd Offense 3rd Offense 4th Offense

A Verbal Warning Written Reprimand Final Warning Termination

B Written Reprimand Final Warning Termination C Final Warning Termination D Termination

Infraction Degree of Sanction Rule 1 Acts of Dishonesty and Fraud 1 Betrayal of ABC Trust and Confidence

D Unauthorized disclosure of confidential information which includes but not limited to ABC documents to other companies or persons whether competitor or not 2 Robbery Theft Pilferage and Misappropriation of Funds D Robbery theft pilferage misappropriation of funds or its attempt in any form or manner

3 Falsification of DocumentsCheating

D

Falsifying any document record or information which include but not limited to personnel or financial or production record voucher receipt time sheet application form or presenting such falsified document records or information in any study inquiry research investigation or proceeding in which ABC is involved 4 BriberySpecial Treatment or Privilege D Bribery in any form or manner or acceptingsoliciting anything of value in exchange for or in consideration of any act decision or service connected with the performance of the employeersquos duties 5 Swindling D Defrauding guests suppliers outside agencies officers or other employees through false pretenses or falsification of documents

6

Borrowing Accepting or Soliciting from SuppliersCustomers

D

Borrowing accepting or soliciting money gifts commission material favors or anything of value from guests suppliers outside agencies officers or other employees with which ABC has a business relationship for personal benefit to gain 7 False Testimony D Giving false statements or testimonies to avoid responsibility or to distort the true facts to give undue advantage to oneself or another 8 Fraudulent Acts D Obtaining or attempting to obtain materials through fraudulent order and collusion with the person doing so in which the ABC has suffered or stands to suffer monetary and material loss Improperly withdrawing ABC supplies records equipment tools or other assets from the ABC without proper authorization

9 Substituting ABC Resources etc

D

Substituting ABC supplies materials equipment and other resources with another of inferior quality or of lesser value with intent to defraud

10

Unauthorized possession of ABC Property

D

Unauthorized possession or use of ABC property supplies or resources or any property owned by or belonging to another employee

11 Unauthorized Bringing Into or Taking Out Any Article from ABC Premises D Bringing into or taking out from ABC premises any article without proper authorization and Security Pass (ABC) reserves the right to inspect personal items packages or bags carried by an employee or personnel in or out of the ABC premises) 12 Unauthorized ldquoSales of ABC Property D Engaging in unauthorized sale of any ABC property supplies medicines or resources or any property owned by or belonging to another employee 13 Unauthorized Possession of Master keys Duplicate Keys etc D Unauthorized possession of master keys duplicate keys picklocks andor similar device which can open offices lockers drawers desks cabinets doors rooms offices and other areas 14 Use of ABC Time Premises etc for personal Benefit D Using ABC time premises vehicles tools equipment supplies or materials for personal benefit 15 Use of Communications Equipment Services or Facilities C Using ABC telephones cell phones electronic mail internet and other communication facilities without proper authorization or for personal benefit 16 Hiding a Contagious Disease C Hiding a known contagious disease or major illness which include but not limited to HIV Tuberculosis Hepatitis Sexually Transmitted Diseases which may endanger the health or life of guests suppliers officers and other employees 17 Fraudulent Reporting of Sick Leave C Calling in sick or extending sick leave in order to obtain sick leave benefit or for other purposes 18 Being Reported as Not at Home C

Being reported as not at home by the visiting physician or any ABC Representative during a sick leave 19 Sending a ldquoSick Noticerdquo C Sending a ldquoSick Noticerdquo after having been assessed examined ldquofit to workrdquo slip by the ABC physician 20 Loitering while Unfit to work C Loitering around company premises after having been advised to go home by the ABC Physician 21 SwipingAltering Another Employeersquos Time Card C Knowingly swiping the attendance card of another employee or having onersquos attendance card swiped by another employee or maliciously removing of time card or attendance records from its proper place or unauthorized alteration of attendance records 22 Tampering with Employee Locker D 16 Tampering with another employeersquos locker which constitutes violation of an individualrsquos privacy and destruction of ABC property 23 Engaging in Competitive Operations D Engaging in unauthorized competitive operations or business similar to those of ABC 24 Giving False Information C Giving false inaccurate misleading incomplete delayed or no information to outside agencies suppliers guests officers or other employees when the employee knows should know or is in a position to obtain such information resulting in inconvenience or expenses to the guest outside agency suppliers officer or other employees or personnel or loss of revenue or additional cost to ABC 25 Giving False Name To Caller C Providing different name or refusal to give ID to a caller to avoid being complained or identified 26 Unauthorized Access to ComputerFiles C Using computer terminal for other purposesunauthorized access to the computer system 27 Not Reporting Lost and Found Items C Failure to report lost-and-found items or to turn over lost-and-found items within 24 hours to the In-House Security Department 28 Other Acts of Dishonesty and Fraud D Committing other acts of dishonesty and fraud where there is a clear intent of personal gain and the dishonest or fraudulent act is prejudicial to the gust outside agency supplier officer or other employees and personnel of ABC or the dishonest or fraudulent act is done to avoid responsibility or serious consequence Rule 2 Acts Against Decency and Morals 1 Indecent Acts D Indecent or lewd act or conduct or malicious sexual advances or any similar act within ABC premi8ses or which affects or disrupts onersquos or anotherrsquos work 2 Indecent Utterances D Indecent lewd immoral utterances within ABC premises 3 Pornographic Exhibits or Show D Showing exhibiting posting or surfing pornographic materials pictures films or literature within ABC premises 4 Immoral practices D

Engaging in any immoral or unethical practices or offering services to customers or co-employees within ABC premises (Like pimping providing male and female companion etc) or engaging in any conduct which violates common decency or morality like sexual exhibition voyeurism etc 5 Sexual Harassment D Subject to Company policylegislation Rule 3 Criminal Acts 1 Conviction D Conviction of any criminal offense involving moral turpitude under Bangladesh or International law 2 Commission of a Crime D Committing a crime against a person or ABC property within or outside ABC premise 3 Use or Sale of Prohibited Drugs D Using possessing of or pushing selling or supplying of prohibited or dangerous drugs and their derivatives to guests suppliers outside agencies officers and other employees 4 Carrying Guns or Dangerous Weapons D Unauthorized carrying bringing or attempting to bring firearms ammunitions explosives sharp or deadly weapons within ABC premises

Rule 4 Acts Against Peace and Order 1 Destruction of property D Destroying or damaging property records or information of ABC its guests suppliers outside agencies officers or employees 2 Endangering Safety DEndangering safety of guests suppliers officers or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency 3 Tampering with Fire Equipment D Using removing or tampering with fire protection equipment for purposes other than fire fighting 4 Driving Recklessly C Driving any vehicle recklessly or at excessive speed within or outside ABC premises

5 Driving under the Influence of Liquor or Other Controlled Substance

C

Driving under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 6 Smoking in ABC premises C Smoking in ABC premises and other designated non-smoking areas 7 EnteringUsing Restricted Areas C Unauthorized entry or use of restricted areas or premises ie server room VIPrsquosOfficerrsquos room and the like 8 Refusing to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to prescribed procedures on accidents safety or security regulations that may prejudice guests officers outside agencies

employees other personnel and or ABC property 9 Disregard of Security Standards D 18 Refusing to submit to security personnel in the conduct of their duties ie baggage inspection body search vehicle inspection inquiry on a certain investigation frisking etc 10 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault 11 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault

12 Shouting Threatening Intimidating Insulting or Quarreling

D

Shouting threatening intimidating insulting quarreling or inciting to quarrel with a guest supplier outside agency officer or another employee or doing something illegal or immoral to the other employee or hisher family in connection with hisher job or against guests suppliers outside agencies officers employees or other personnel 13 Involvement in Riots and Disorder C Instigating provoking or participating in any riot and disorder that may result in work slowdowns or stoppage or disruption of any ABC sponsored activities 14 Entering by Force D Entering or attempting to enter company premises by force intimidation or deception

15 Inducing Encouraging Coercing Bribing or Abetting Employee to Violate Rules

D

Inducing encouraging coercing bribing or abetting any employee or personnel to engage in any practice to deviate from ABC rules and regulations 16 Sabotage D Committing acts of sabotage in any form or manner

17 Unauthorized Distribution of Printed or Computer Network Materials

C

Distributing written or sending computer networke-mail materials of any description to guests suppliers outside agencies officers employees or other personnel without proper authorization from ABC Management 18 Unauthorized postersAnnouncementsNotices C Putting up of notices announcements posters or other similar materials in ABC premises or in ABCrsquos computer

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

I certify that I have read and fully understood all the contents of the HANDBOOK within one day from this date __________________

Further I willfully agree to abide by all the policies and procedures contained in the HANDBOOK and accept full responsibility for any deviation that I may commit in the future _______________________________ _________ Employeersquos Printed Name amp Signature Date

Important This Acknowledgement Receipt must be signed by the employee and returned to HR within one day upon the employeersquos receipt of the Handbook

Introduction

This Handbook applies to all employees employed by ABC Ltd We encourage you to read it carefully It is important for you to understand its purpose and significance

We believe that every employee is an individual We hope that through the individualization of our relationships you will find the Company a good place to work

Please appreciate also that the Company reserves the right to interpret the policies rules benefits sections and provisions contained in the guide as it deems appropriate at its sole discretion The Company also reserves the right in its sole discretion to amend modify change cancel terminate or withdraw any or all of the policies rules benefits sections and provisions of this guide at any time unilaterally with or without prior police

The policies rules and benefit programs described in this guide are effective as of the date indicated in the upper left hand corner of each page The guide as well as its attachments and all subsequent revisions supersede andor replace all policies rules and benefit program descriptions issued previously

Section 1 Code of Conduct

Foreword

The Code of Conduct exemplifies ABCrsquos commitment to the highest standard and quality of service to its clients It aims to bring people from different backgrounds perspectives norms and values to work together in fulfillment of this commitment

ABC endeavors to provide a work environment where each individual is treated with respect and dignity The Code also serves as a communication tool upon which everyone in the organization carries themselves

ABC believes that each member of the organization must be given the opportunity to be coached and counseled The Code provides this mechanism to ensure that when deviations are committed corrective actions shall always be constructive consistent objective and fair

As members of the ABC Family all are expected to dedicate their work in fulfillment of ABCrsquos Mission and Vision

ABCrsquos Vision

1048633 To be valued by our employees as the best company to work for and by our clients as an exceptional partner

1048633 To provide employees opportunities for personal growth and advancement in a fun environment

1048633 To ensure our employees feel they have developed skills and work experience that improved their lives

1048633 To be recognized as a high-value provider delivering quality solutions for our clients

1048633 To offer our clients a competitive advantage and real value to their company

ABCrsquos Mission

1048633 To enable our employees to consistently deliver quality services that help our clients achieve their business objectives

1048633 To exceed our clients expectations 1048633 To establish clearly defined metrics in order to ensure employeesrsquo

accountability for results 1048633 To pursue excellence in all endeavor and challenge ourselves to do better and

be better 1048633 To recognize and nurture individual performance 1048633 To be responsive and proactive 1048633 To develop employees through goal setting evaluating performance against

goals and coaching for improvement

ABCrsquos Ten Guiding Principles

1 We do the right thing all the time 2 We fulfill our promises and honor our commitments 3 We are honest- lsquotell it like it isrdquo in all our dealings 4 We value and respect individual differences 5 We listen and seek understanding before judging 6 We are courageous and considerate in giving and receiving feedback 7 We are responsive and timely 8 We are accountable for our performance and results and do not ldquoblamerdquo others 9 We have a passion for learning and becoming a better person 10 We create an atmosphere of fun and enjoyment

Scope

The Code of Conduct applies to all personnel regardless of employment status and rank and covers all actions pertaining to infringements or deviations committed on ABC time or within its premises

ldquoABC premisesrdquo include areas where the personnel perform official duties even if such areas are physically outside of ABC

For purposes of defining the scope the term ldquopersonnelrdquo applies to any and all of the following

1 Officials and regular employees of ABC 2 Probationary employees 3 Contractual employees 4 Part timers 5 Interns and 6 Project employees

Positive Performance Management

This guideline sets forth the organizationrsquos commitment to enhance employee performance stimulate individual accountability and foster commitment through a performance management approach that develops individuals to excel recognizes exceptional performance and addresses performance problems through proactive and non-punitive measures

Positive Performance Management is a managing practice that fully supports the Companyrsquos belief that employees prefer success in their work that they will volunteer their trust loyalty and commitment when it is earned and when they are given the opportunities resources and skills to do their best work

Positive Performance Management concentrates and relies on personal responsibility continuous development and decision-making to achieve results build partnerships and develop commitment within our organization These are essential for our business and individual success both now and in the future

Key aspects of this System include coaching to continuously encourage and develop good performance recognition and encouragement to inspire excellence and counseling to address substandard performance through the use of a non-punitive corrective action system Every employee has the right to know what is expected of them to receive support and education to complete their jobs successfully to receive feedback and encouragement to receive recognition for good work to be advised about improvement opportunities and to be given the chance for correction

Coaching

The great majority of employees perform well in their jobs but benefit from periodic coaching recognition and feedback to reach the next level of performance This group of employees is the backbone of the company and should be the principal recipient of a supervisorrsquos attention Supervisors are responsible for setting performance standards communicating expectations encouraging good performance and providing continuous coaching to develop superior performance aimed toward employeesrsquo career goals An effective coaching process that is designed to help employees succeed in their job is one of the best ways to build trust loyalty and commitment It is a central strategy for an organization committed to providing superior services products and relationships Supervisors will invest time coaching employees as part of their day-to-day activities Coaching and developing are key functions of supervisors that ensures employees an environment for growing and meeting successes

Recognition

In addition to the verbal and written recognition managers should give to members of their team during the normal course of business there are two ldquoformalrdquo levels of recognition to be used as tools to inspire and encourage superior performance They are as follows

1 Letter of MeritThis is issued when an employee has demonstrated excellent performance and commitment to the organizations values and mission either on a single incident or over an extended period of time This letter is signed by the supervisor providing the recognition

2 Letter of CommendationThis is issued when an employee has demonstrated exceptional performance and commitment to the organizations values and mission either in a single incident or over an extended period of time The supervisor must gain approval from the next level of management for the letter of commendation The letter will be signed by both managers

Reviews during the Probationary Period

Managers will complete an assessment of an employeersquos performance during the probationary period and provide monthly feedback at a minimum The last review will be conducted within the last 30 days of the probationary period and will inform the employee whether heshe is meeting or progressing toward all objectives Each review is also noted on the Performance Development Record

Counseling

Counseling is one-to-one communication between an employee and supervisor to address emerging major or minor performance problems before corrective action is required

The purpose of counseling is to bring performance that does not meet expectations to the employeersquos attention achieve agreement about root cause(s) and responsibility build ownership for individual results and relationships and develop action plans for problems resolution The supervisor and employee are both active participants in the counseling process since each share a responsibility to the organization and their team members

Definition of Terms

1 ABC Standard Behavior ABC Standard Behavior or Expected Conduct is the respect obedience and recognition of authority as long as it is lawful and in accordance with ABCrsquos rules and regulations policies and procedures and established authority

2 Corrective Action Corrective Action is the disciplinary measure meted out to employees to instill a fuller understanding of and conformity with ABCrsquos rules regulations policies and procedures and established authority

3 Verbal Warning If a problem has not been corrected through counseling and coaching discussions the supervisor discusses or reminds the employee of the importance of commitment to Company standards and performance excellence as well as the impact to the team Together the problem is discussed and the employeersquos commitment to change is sought Performance plans should be jointly developed so that the employee knows specifically what must be done in order to demonstrate ownership for hisher results and relationships meet expectations and return to an accepted level of performance

4 Written Warning The Written Warning is the next progressive step in the corrective action system and should be used when an employeersquos commitment to improve is not met at anytime within the three-month active period for a Verbal Warning or when an

employee commits an offense serious enough to warrant this level of action (whether or not any previous action has been taken)

5 Final Warning The Final Warning is the final step in the corrective action process This step is appropriate when an employeersquos commitment to improve is not met during the six month active time period for a Written Warning or there is an offense so serious it warrants this level of corrective action (whether or not previous action has been taken) The Final Warning requires approval by the next level of management All Final Warnings require consultation with Human Resources prior to delivery If there is a disagreement between the supervisor and Human Resources on the decision it will require the next level of management or department head whichever is higher to review and provide recommendation Human Resources will provide a recommendation however the final decision will remain with the business unit

The supervisor will meet with the employee to issue the final Warning During the discussion the employeersquos overall work record including past reviews formal action previously taken and notes from other conversations are reviewed At the conclusion of the discussion the employee is asked to decide to commit to meeting Company job performance standards or voluntarily resign The employee reports hisher decision to the supervisor on the following day

6 Termination

Termination is the dismissal of an employee for just cause

Active Periods for Corrective Action

The focus of Positive Performance Management even during corrective action levels should remain developmental and future-focused The goal is development of good performance in the future the individual employeersquos responsibility for hisher performance results and relationships

The Company has the right to expect a total performance commitment from its employees This includes the expectation that performance infractions that warrant formal corrective action will not be repeated and will never require similar action Likewise employees have the right not to have past performance problems remain in their files forever running the risk of an adverse effect on their careers Accordingly formal discipline levels remain active for the following time periods

Verbal Warning Three months Written Warning Six months Final Warning Twelve

months

When corrective actions deactivate the supervisor will notify the employee of the deactivation and the need to schedule a meeting as soon as possible

Leaves of absence sufficient to remove employees from ldquoregularrdquo employment status will temporarily discontinue the active period for any of the formal corrective action levels The time for calculating the active period for the formal level will be extended by the time the employee was off of ldquoregularrdquo status when the employee returns to work

Performance Categories and Repeat Violations

Performance problems requiring corrective actions are divided into three general categories

1 Work Performance 2 Conduct and 3 Human Asset Development (applies to supervisory and management

Employees only)

If an employee commits an offense in the same category as that in which a specific level of corrective action is currently active the second offense would normally escalate to the next level In such an instance the first action would not deactivate until the subsequent action(s) deactivate(s)

If an employee has a level active in one performance category and commits an offense that warrants corrective action in another category the level of the first corrective action level may be repeated for the second offense The following guidelines should be used

a) No more than two active Verbal Warnings may be in effect at any time b) No more than two active Written Warnings may be in effect at anytime c) No more than one active Final Warning may be in effect at any time d) No formal corrective action may be administered after a final Warning is in

effect

Corrective Action Guidelines

1 Corrective actions are sanctions imposed as soon as possible after the offense has been clearly established

2 The rules and corrective action shall be imposed with fairness Due process of law and the right to a prompt hearing will be accorded the errant employee

3 Corrective actions are constructive rather than punitive The disposition of the corrective action must be commensurate to the offense committed

4 Corrective action or sanction is limited to verbal warning written warning final warning and termination and in no instance is it in violation of any existing laws

Definition of Roles The responsibility of ensuring that the ABC standard of behavior and expected conduct are upheld is jointly vested upon the supervisors managers and the Human Resources They have the authority to initiate any corrective action whenever a deviation from ABCrsquos rules and regulations is committed

A Operations Manager 1 Ensures that all his managers and supervisors are fully aware of their

responsibilities in maintaining the standard behavior and expected conduct and understand all relevant rules and regulations

2 Reviews and approves (upon consultation with HR on termination cases) the corrective actions recommended by his manager or supervisor to ensure consistency objectivity and fairness prior to implementation

3 Assists in the settlement or clarification of issues which may arise in connection with this Manual

4 Ensures that the approved corrective action is implemented by his manager or supervisor

B SupervisorTeam Leaders 1 Maintains discipline and the expected conduct among subordinates to

achieve desired goals and performance level of hisher section or unit

2 Ensures that policies and guidelines prescribed in this Code are followed

3 In case of infringement of or deviation from ABCrsquos rules and regulations by any of the subordinates he investigates the matter and observes due process of law in accordance with the provisions and guidelines set in this Manual

4 Prepares the required reports on cases investigated andor corrective actions meted out for submission to the Operations Manager

5 Recommends the necessary corrective action or sanction

C Human Resources Group 1 Monitors proper implementation of the policies and guidelines contained

in this Code 2 Advises managers and supervisors as to how policies and guidelines

should be implemented

3 Ensures that such policies rules and regulations are regularly updated based on the needs of ABC This is done in close consultation with the General Manager

4 Advisescounsels other groups on how to handle sensitive cases involving termination or final warning leading to a termination

5 Clarifies matter with regard to the interpretation of the Code of Conduct

6 Encourages the development of an atmosphere where positive behavior is second nature to everyone

D General Manager 1 Acts as the final arbiter in case of impasse or deadlock in the corrective

action to be implemented 2 Makes the final approval in cases involving termination or final warning

leading to a termination

System of Sanction

Degree of Sanction 1st Offense 2nd Offense 3rd Offense 4th Offense

A Verbal Warning Written Reprimand Final Warning Termination

B Written Reprimand Final Warning Termination C Final Warning Termination D Termination

Infraction Degree of Sanction Rule 1 Acts of Dishonesty and Fraud 1 Betrayal of ABC Trust and Confidence

D Unauthorized disclosure of confidential information which includes but not limited to ABC documents to other companies or persons whether competitor or not 2 Robbery Theft Pilferage and Misappropriation of Funds D Robbery theft pilferage misappropriation of funds or its attempt in any form or manner

3 Falsification of DocumentsCheating

D

Falsifying any document record or information which include but not limited to personnel or financial or production record voucher receipt time sheet application form or presenting such falsified document records or information in any study inquiry research investigation or proceeding in which ABC is involved 4 BriberySpecial Treatment or Privilege D Bribery in any form or manner or acceptingsoliciting anything of value in exchange for or in consideration of any act decision or service connected with the performance of the employeersquos duties 5 Swindling D Defrauding guests suppliers outside agencies officers or other employees through false pretenses or falsification of documents

6

Borrowing Accepting or Soliciting from SuppliersCustomers

D

Borrowing accepting or soliciting money gifts commission material favors or anything of value from guests suppliers outside agencies officers or other employees with which ABC has a business relationship for personal benefit to gain 7 False Testimony D Giving false statements or testimonies to avoid responsibility or to distort the true facts to give undue advantage to oneself or another 8 Fraudulent Acts D Obtaining or attempting to obtain materials through fraudulent order and collusion with the person doing so in which the ABC has suffered or stands to suffer monetary and material loss Improperly withdrawing ABC supplies records equipment tools or other assets from the ABC without proper authorization

9 Substituting ABC Resources etc

D

Substituting ABC supplies materials equipment and other resources with another of inferior quality or of lesser value with intent to defraud

10

Unauthorized possession of ABC Property

D

Unauthorized possession or use of ABC property supplies or resources or any property owned by or belonging to another employee

11 Unauthorized Bringing Into or Taking Out Any Article from ABC Premises D Bringing into or taking out from ABC premises any article without proper authorization and Security Pass (ABC) reserves the right to inspect personal items packages or bags carried by an employee or personnel in or out of the ABC premises) 12 Unauthorized ldquoSales of ABC Property D Engaging in unauthorized sale of any ABC property supplies medicines or resources or any property owned by or belonging to another employee 13 Unauthorized Possession of Master keys Duplicate Keys etc D Unauthorized possession of master keys duplicate keys picklocks andor similar device which can open offices lockers drawers desks cabinets doors rooms offices and other areas 14 Use of ABC Time Premises etc for personal Benefit D Using ABC time premises vehicles tools equipment supplies or materials for personal benefit 15 Use of Communications Equipment Services or Facilities C Using ABC telephones cell phones electronic mail internet and other communication facilities without proper authorization or for personal benefit 16 Hiding a Contagious Disease C Hiding a known contagious disease or major illness which include but not limited to HIV Tuberculosis Hepatitis Sexually Transmitted Diseases which may endanger the health or life of guests suppliers officers and other employees 17 Fraudulent Reporting of Sick Leave C Calling in sick or extending sick leave in order to obtain sick leave benefit or for other purposes 18 Being Reported as Not at Home C

Being reported as not at home by the visiting physician or any ABC Representative during a sick leave 19 Sending a ldquoSick Noticerdquo C Sending a ldquoSick Noticerdquo after having been assessed examined ldquofit to workrdquo slip by the ABC physician 20 Loitering while Unfit to work C Loitering around company premises after having been advised to go home by the ABC Physician 21 SwipingAltering Another Employeersquos Time Card C Knowingly swiping the attendance card of another employee or having onersquos attendance card swiped by another employee or maliciously removing of time card or attendance records from its proper place or unauthorized alteration of attendance records 22 Tampering with Employee Locker D 16 Tampering with another employeersquos locker which constitutes violation of an individualrsquos privacy and destruction of ABC property 23 Engaging in Competitive Operations D Engaging in unauthorized competitive operations or business similar to those of ABC 24 Giving False Information C Giving false inaccurate misleading incomplete delayed or no information to outside agencies suppliers guests officers or other employees when the employee knows should know or is in a position to obtain such information resulting in inconvenience or expenses to the guest outside agency suppliers officer or other employees or personnel or loss of revenue or additional cost to ABC 25 Giving False Name To Caller C Providing different name or refusal to give ID to a caller to avoid being complained or identified 26 Unauthorized Access to ComputerFiles C Using computer terminal for other purposesunauthorized access to the computer system 27 Not Reporting Lost and Found Items C Failure to report lost-and-found items or to turn over lost-and-found items within 24 hours to the In-House Security Department 28 Other Acts of Dishonesty and Fraud D Committing other acts of dishonesty and fraud where there is a clear intent of personal gain and the dishonest or fraudulent act is prejudicial to the gust outside agency supplier officer or other employees and personnel of ABC or the dishonest or fraudulent act is done to avoid responsibility or serious consequence Rule 2 Acts Against Decency and Morals 1 Indecent Acts D Indecent or lewd act or conduct or malicious sexual advances or any similar act within ABC premi8ses or which affects or disrupts onersquos or anotherrsquos work 2 Indecent Utterances D Indecent lewd immoral utterances within ABC premises 3 Pornographic Exhibits or Show D Showing exhibiting posting or surfing pornographic materials pictures films or literature within ABC premises 4 Immoral practices D

Engaging in any immoral or unethical practices or offering services to customers or co-employees within ABC premises (Like pimping providing male and female companion etc) or engaging in any conduct which violates common decency or morality like sexual exhibition voyeurism etc 5 Sexual Harassment D Subject to Company policylegislation Rule 3 Criminal Acts 1 Conviction D Conviction of any criminal offense involving moral turpitude under Bangladesh or International law 2 Commission of a Crime D Committing a crime against a person or ABC property within or outside ABC premise 3 Use or Sale of Prohibited Drugs D Using possessing of or pushing selling or supplying of prohibited or dangerous drugs and their derivatives to guests suppliers outside agencies officers and other employees 4 Carrying Guns or Dangerous Weapons D Unauthorized carrying bringing or attempting to bring firearms ammunitions explosives sharp or deadly weapons within ABC premises

Rule 4 Acts Against Peace and Order 1 Destruction of property D Destroying or damaging property records or information of ABC its guests suppliers outside agencies officers or employees 2 Endangering Safety DEndangering safety of guests suppliers officers or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency 3 Tampering with Fire Equipment D Using removing or tampering with fire protection equipment for purposes other than fire fighting 4 Driving Recklessly C Driving any vehicle recklessly or at excessive speed within or outside ABC premises

5 Driving under the Influence of Liquor or Other Controlled Substance

C

Driving under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 6 Smoking in ABC premises C Smoking in ABC premises and other designated non-smoking areas 7 EnteringUsing Restricted Areas C Unauthorized entry or use of restricted areas or premises ie server room VIPrsquosOfficerrsquos room and the like 8 Refusing to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to prescribed procedures on accidents safety or security regulations that may prejudice guests officers outside agencies

employees other personnel and or ABC property 9 Disregard of Security Standards D 18 Refusing to submit to security personnel in the conduct of their duties ie baggage inspection body search vehicle inspection inquiry on a certain investigation frisking etc 10 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault 11 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault

12 Shouting Threatening Intimidating Insulting or Quarreling

D

Shouting threatening intimidating insulting quarreling or inciting to quarrel with a guest supplier outside agency officer or another employee or doing something illegal or immoral to the other employee or hisher family in connection with hisher job or against guests suppliers outside agencies officers employees or other personnel 13 Involvement in Riots and Disorder C Instigating provoking or participating in any riot and disorder that may result in work slowdowns or stoppage or disruption of any ABC sponsored activities 14 Entering by Force D Entering or attempting to enter company premises by force intimidation or deception

15 Inducing Encouraging Coercing Bribing or Abetting Employee to Violate Rules

D

Inducing encouraging coercing bribing or abetting any employee or personnel to engage in any practice to deviate from ABC rules and regulations 16 Sabotage D Committing acts of sabotage in any form or manner

17 Unauthorized Distribution of Printed or Computer Network Materials

C

Distributing written or sending computer networke-mail materials of any description to guests suppliers outside agencies officers employees or other personnel without proper authorization from ABC Management 18 Unauthorized postersAnnouncementsNotices C Putting up of notices announcements posters or other similar materials in ABC premises or in ABCrsquos computer

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

Introduction

This Handbook applies to all employees employed by ABC Ltd We encourage you to read it carefully It is important for you to understand its purpose and significance

We believe that every employee is an individual We hope that through the individualization of our relationships you will find the Company a good place to work

Please appreciate also that the Company reserves the right to interpret the policies rules benefits sections and provisions contained in the guide as it deems appropriate at its sole discretion The Company also reserves the right in its sole discretion to amend modify change cancel terminate or withdraw any or all of the policies rules benefits sections and provisions of this guide at any time unilaterally with or without prior police

The policies rules and benefit programs described in this guide are effective as of the date indicated in the upper left hand corner of each page The guide as well as its attachments and all subsequent revisions supersede andor replace all policies rules and benefit program descriptions issued previously

Section 1 Code of Conduct

Foreword

The Code of Conduct exemplifies ABCrsquos commitment to the highest standard and quality of service to its clients It aims to bring people from different backgrounds perspectives norms and values to work together in fulfillment of this commitment

ABC endeavors to provide a work environment where each individual is treated with respect and dignity The Code also serves as a communication tool upon which everyone in the organization carries themselves

ABC believes that each member of the organization must be given the opportunity to be coached and counseled The Code provides this mechanism to ensure that when deviations are committed corrective actions shall always be constructive consistent objective and fair

As members of the ABC Family all are expected to dedicate their work in fulfillment of ABCrsquos Mission and Vision

ABCrsquos Vision

1048633 To be valued by our employees as the best company to work for and by our clients as an exceptional partner

1048633 To provide employees opportunities for personal growth and advancement in a fun environment

1048633 To ensure our employees feel they have developed skills and work experience that improved their lives

1048633 To be recognized as a high-value provider delivering quality solutions for our clients

1048633 To offer our clients a competitive advantage and real value to their company

ABCrsquos Mission

1048633 To enable our employees to consistently deliver quality services that help our clients achieve their business objectives

1048633 To exceed our clients expectations 1048633 To establish clearly defined metrics in order to ensure employeesrsquo

accountability for results 1048633 To pursue excellence in all endeavor and challenge ourselves to do better and

be better 1048633 To recognize and nurture individual performance 1048633 To be responsive and proactive 1048633 To develop employees through goal setting evaluating performance against

goals and coaching for improvement

ABCrsquos Ten Guiding Principles

1 We do the right thing all the time 2 We fulfill our promises and honor our commitments 3 We are honest- lsquotell it like it isrdquo in all our dealings 4 We value and respect individual differences 5 We listen and seek understanding before judging 6 We are courageous and considerate in giving and receiving feedback 7 We are responsive and timely 8 We are accountable for our performance and results and do not ldquoblamerdquo others 9 We have a passion for learning and becoming a better person 10 We create an atmosphere of fun and enjoyment

Scope

The Code of Conduct applies to all personnel regardless of employment status and rank and covers all actions pertaining to infringements or deviations committed on ABC time or within its premises

ldquoABC premisesrdquo include areas where the personnel perform official duties even if such areas are physically outside of ABC

For purposes of defining the scope the term ldquopersonnelrdquo applies to any and all of the following

1 Officials and regular employees of ABC 2 Probationary employees 3 Contractual employees 4 Part timers 5 Interns and 6 Project employees

Positive Performance Management

This guideline sets forth the organizationrsquos commitment to enhance employee performance stimulate individual accountability and foster commitment through a performance management approach that develops individuals to excel recognizes exceptional performance and addresses performance problems through proactive and non-punitive measures

Positive Performance Management is a managing practice that fully supports the Companyrsquos belief that employees prefer success in their work that they will volunteer their trust loyalty and commitment when it is earned and when they are given the opportunities resources and skills to do their best work

Positive Performance Management concentrates and relies on personal responsibility continuous development and decision-making to achieve results build partnerships and develop commitment within our organization These are essential for our business and individual success both now and in the future

Key aspects of this System include coaching to continuously encourage and develop good performance recognition and encouragement to inspire excellence and counseling to address substandard performance through the use of a non-punitive corrective action system Every employee has the right to know what is expected of them to receive support and education to complete their jobs successfully to receive feedback and encouragement to receive recognition for good work to be advised about improvement opportunities and to be given the chance for correction

Coaching

The great majority of employees perform well in their jobs but benefit from periodic coaching recognition and feedback to reach the next level of performance This group of employees is the backbone of the company and should be the principal recipient of a supervisorrsquos attention Supervisors are responsible for setting performance standards communicating expectations encouraging good performance and providing continuous coaching to develop superior performance aimed toward employeesrsquo career goals An effective coaching process that is designed to help employees succeed in their job is one of the best ways to build trust loyalty and commitment It is a central strategy for an organization committed to providing superior services products and relationships Supervisors will invest time coaching employees as part of their day-to-day activities Coaching and developing are key functions of supervisors that ensures employees an environment for growing and meeting successes

Recognition

In addition to the verbal and written recognition managers should give to members of their team during the normal course of business there are two ldquoformalrdquo levels of recognition to be used as tools to inspire and encourage superior performance They are as follows

1 Letter of MeritThis is issued when an employee has demonstrated excellent performance and commitment to the organizations values and mission either on a single incident or over an extended period of time This letter is signed by the supervisor providing the recognition

2 Letter of CommendationThis is issued when an employee has demonstrated exceptional performance and commitment to the organizations values and mission either in a single incident or over an extended period of time The supervisor must gain approval from the next level of management for the letter of commendation The letter will be signed by both managers

Reviews during the Probationary Period

Managers will complete an assessment of an employeersquos performance during the probationary period and provide monthly feedback at a minimum The last review will be conducted within the last 30 days of the probationary period and will inform the employee whether heshe is meeting or progressing toward all objectives Each review is also noted on the Performance Development Record

Counseling

Counseling is one-to-one communication between an employee and supervisor to address emerging major or minor performance problems before corrective action is required

The purpose of counseling is to bring performance that does not meet expectations to the employeersquos attention achieve agreement about root cause(s) and responsibility build ownership for individual results and relationships and develop action plans for problems resolution The supervisor and employee are both active participants in the counseling process since each share a responsibility to the organization and their team members

Definition of Terms

1 ABC Standard Behavior ABC Standard Behavior or Expected Conduct is the respect obedience and recognition of authority as long as it is lawful and in accordance with ABCrsquos rules and regulations policies and procedures and established authority

2 Corrective Action Corrective Action is the disciplinary measure meted out to employees to instill a fuller understanding of and conformity with ABCrsquos rules regulations policies and procedures and established authority

3 Verbal Warning If a problem has not been corrected through counseling and coaching discussions the supervisor discusses or reminds the employee of the importance of commitment to Company standards and performance excellence as well as the impact to the team Together the problem is discussed and the employeersquos commitment to change is sought Performance plans should be jointly developed so that the employee knows specifically what must be done in order to demonstrate ownership for hisher results and relationships meet expectations and return to an accepted level of performance

4 Written Warning The Written Warning is the next progressive step in the corrective action system and should be used when an employeersquos commitment to improve is not met at anytime within the three-month active period for a Verbal Warning or when an

employee commits an offense serious enough to warrant this level of action (whether or not any previous action has been taken)

5 Final Warning The Final Warning is the final step in the corrective action process This step is appropriate when an employeersquos commitment to improve is not met during the six month active time period for a Written Warning or there is an offense so serious it warrants this level of corrective action (whether or not previous action has been taken) The Final Warning requires approval by the next level of management All Final Warnings require consultation with Human Resources prior to delivery If there is a disagreement between the supervisor and Human Resources on the decision it will require the next level of management or department head whichever is higher to review and provide recommendation Human Resources will provide a recommendation however the final decision will remain with the business unit

The supervisor will meet with the employee to issue the final Warning During the discussion the employeersquos overall work record including past reviews formal action previously taken and notes from other conversations are reviewed At the conclusion of the discussion the employee is asked to decide to commit to meeting Company job performance standards or voluntarily resign The employee reports hisher decision to the supervisor on the following day

6 Termination

Termination is the dismissal of an employee for just cause

Active Periods for Corrective Action

The focus of Positive Performance Management even during corrective action levels should remain developmental and future-focused The goal is development of good performance in the future the individual employeersquos responsibility for hisher performance results and relationships

The Company has the right to expect a total performance commitment from its employees This includes the expectation that performance infractions that warrant formal corrective action will not be repeated and will never require similar action Likewise employees have the right not to have past performance problems remain in their files forever running the risk of an adverse effect on their careers Accordingly formal discipline levels remain active for the following time periods

Verbal Warning Three months Written Warning Six months Final Warning Twelve

months

When corrective actions deactivate the supervisor will notify the employee of the deactivation and the need to schedule a meeting as soon as possible

Leaves of absence sufficient to remove employees from ldquoregularrdquo employment status will temporarily discontinue the active period for any of the formal corrective action levels The time for calculating the active period for the formal level will be extended by the time the employee was off of ldquoregularrdquo status when the employee returns to work

Performance Categories and Repeat Violations

Performance problems requiring corrective actions are divided into three general categories

1 Work Performance 2 Conduct and 3 Human Asset Development (applies to supervisory and management

Employees only)

If an employee commits an offense in the same category as that in which a specific level of corrective action is currently active the second offense would normally escalate to the next level In such an instance the first action would not deactivate until the subsequent action(s) deactivate(s)

If an employee has a level active in one performance category and commits an offense that warrants corrective action in another category the level of the first corrective action level may be repeated for the second offense The following guidelines should be used

a) No more than two active Verbal Warnings may be in effect at any time b) No more than two active Written Warnings may be in effect at anytime c) No more than one active Final Warning may be in effect at any time d) No formal corrective action may be administered after a final Warning is in

effect

Corrective Action Guidelines

1 Corrective actions are sanctions imposed as soon as possible after the offense has been clearly established

2 The rules and corrective action shall be imposed with fairness Due process of law and the right to a prompt hearing will be accorded the errant employee

3 Corrective actions are constructive rather than punitive The disposition of the corrective action must be commensurate to the offense committed

4 Corrective action or sanction is limited to verbal warning written warning final warning and termination and in no instance is it in violation of any existing laws

Definition of Roles The responsibility of ensuring that the ABC standard of behavior and expected conduct are upheld is jointly vested upon the supervisors managers and the Human Resources They have the authority to initiate any corrective action whenever a deviation from ABCrsquos rules and regulations is committed

A Operations Manager 1 Ensures that all his managers and supervisors are fully aware of their

responsibilities in maintaining the standard behavior and expected conduct and understand all relevant rules and regulations

2 Reviews and approves (upon consultation with HR on termination cases) the corrective actions recommended by his manager or supervisor to ensure consistency objectivity and fairness prior to implementation

3 Assists in the settlement or clarification of issues which may arise in connection with this Manual

4 Ensures that the approved corrective action is implemented by his manager or supervisor

B SupervisorTeam Leaders 1 Maintains discipline and the expected conduct among subordinates to

achieve desired goals and performance level of hisher section or unit

2 Ensures that policies and guidelines prescribed in this Code are followed

3 In case of infringement of or deviation from ABCrsquos rules and regulations by any of the subordinates he investigates the matter and observes due process of law in accordance with the provisions and guidelines set in this Manual

4 Prepares the required reports on cases investigated andor corrective actions meted out for submission to the Operations Manager

5 Recommends the necessary corrective action or sanction

C Human Resources Group 1 Monitors proper implementation of the policies and guidelines contained

in this Code 2 Advises managers and supervisors as to how policies and guidelines

should be implemented

3 Ensures that such policies rules and regulations are regularly updated based on the needs of ABC This is done in close consultation with the General Manager

4 Advisescounsels other groups on how to handle sensitive cases involving termination or final warning leading to a termination

5 Clarifies matter with regard to the interpretation of the Code of Conduct

6 Encourages the development of an atmosphere where positive behavior is second nature to everyone

D General Manager 1 Acts as the final arbiter in case of impasse or deadlock in the corrective

action to be implemented 2 Makes the final approval in cases involving termination or final warning

leading to a termination

System of Sanction

Degree of Sanction 1st Offense 2nd Offense 3rd Offense 4th Offense

A Verbal Warning Written Reprimand Final Warning Termination

B Written Reprimand Final Warning Termination C Final Warning Termination D Termination

Infraction Degree of Sanction Rule 1 Acts of Dishonesty and Fraud 1 Betrayal of ABC Trust and Confidence

D Unauthorized disclosure of confidential information which includes but not limited to ABC documents to other companies or persons whether competitor or not 2 Robbery Theft Pilferage and Misappropriation of Funds D Robbery theft pilferage misappropriation of funds or its attempt in any form or manner

3 Falsification of DocumentsCheating

D

Falsifying any document record or information which include but not limited to personnel or financial or production record voucher receipt time sheet application form or presenting such falsified document records or information in any study inquiry research investigation or proceeding in which ABC is involved 4 BriberySpecial Treatment or Privilege D Bribery in any form or manner or acceptingsoliciting anything of value in exchange for or in consideration of any act decision or service connected with the performance of the employeersquos duties 5 Swindling D Defrauding guests suppliers outside agencies officers or other employees through false pretenses or falsification of documents

6

Borrowing Accepting or Soliciting from SuppliersCustomers

D

Borrowing accepting or soliciting money gifts commission material favors or anything of value from guests suppliers outside agencies officers or other employees with which ABC has a business relationship for personal benefit to gain 7 False Testimony D Giving false statements or testimonies to avoid responsibility or to distort the true facts to give undue advantage to oneself or another 8 Fraudulent Acts D Obtaining or attempting to obtain materials through fraudulent order and collusion with the person doing so in which the ABC has suffered or stands to suffer monetary and material loss Improperly withdrawing ABC supplies records equipment tools or other assets from the ABC without proper authorization

9 Substituting ABC Resources etc

D

Substituting ABC supplies materials equipment and other resources with another of inferior quality or of lesser value with intent to defraud

10

Unauthorized possession of ABC Property

D

Unauthorized possession or use of ABC property supplies or resources or any property owned by or belonging to another employee

11 Unauthorized Bringing Into or Taking Out Any Article from ABC Premises D Bringing into or taking out from ABC premises any article without proper authorization and Security Pass (ABC) reserves the right to inspect personal items packages or bags carried by an employee or personnel in or out of the ABC premises) 12 Unauthorized ldquoSales of ABC Property D Engaging in unauthorized sale of any ABC property supplies medicines or resources or any property owned by or belonging to another employee 13 Unauthorized Possession of Master keys Duplicate Keys etc D Unauthorized possession of master keys duplicate keys picklocks andor similar device which can open offices lockers drawers desks cabinets doors rooms offices and other areas 14 Use of ABC Time Premises etc for personal Benefit D Using ABC time premises vehicles tools equipment supplies or materials for personal benefit 15 Use of Communications Equipment Services or Facilities C Using ABC telephones cell phones electronic mail internet and other communication facilities without proper authorization or for personal benefit 16 Hiding a Contagious Disease C Hiding a known contagious disease or major illness which include but not limited to HIV Tuberculosis Hepatitis Sexually Transmitted Diseases which may endanger the health or life of guests suppliers officers and other employees 17 Fraudulent Reporting of Sick Leave C Calling in sick or extending sick leave in order to obtain sick leave benefit or for other purposes 18 Being Reported as Not at Home C

Being reported as not at home by the visiting physician or any ABC Representative during a sick leave 19 Sending a ldquoSick Noticerdquo C Sending a ldquoSick Noticerdquo after having been assessed examined ldquofit to workrdquo slip by the ABC physician 20 Loitering while Unfit to work C Loitering around company premises after having been advised to go home by the ABC Physician 21 SwipingAltering Another Employeersquos Time Card C Knowingly swiping the attendance card of another employee or having onersquos attendance card swiped by another employee or maliciously removing of time card or attendance records from its proper place or unauthorized alteration of attendance records 22 Tampering with Employee Locker D 16 Tampering with another employeersquos locker which constitutes violation of an individualrsquos privacy and destruction of ABC property 23 Engaging in Competitive Operations D Engaging in unauthorized competitive operations or business similar to those of ABC 24 Giving False Information C Giving false inaccurate misleading incomplete delayed or no information to outside agencies suppliers guests officers or other employees when the employee knows should know or is in a position to obtain such information resulting in inconvenience or expenses to the guest outside agency suppliers officer or other employees or personnel or loss of revenue or additional cost to ABC 25 Giving False Name To Caller C Providing different name or refusal to give ID to a caller to avoid being complained or identified 26 Unauthorized Access to ComputerFiles C Using computer terminal for other purposesunauthorized access to the computer system 27 Not Reporting Lost and Found Items C Failure to report lost-and-found items or to turn over lost-and-found items within 24 hours to the In-House Security Department 28 Other Acts of Dishonesty and Fraud D Committing other acts of dishonesty and fraud where there is a clear intent of personal gain and the dishonest or fraudulent act is prejudicial to the gust outside agency supplier officer or other employees and personnel of ABC or the dishonest or fraudulent act is done to avoid responsibility or serious consequence Rule 2 Acts Against Decency and Morals 1 Indecent Acts D Indecent or lewd act or conduct or malicious sexual advances or any similar act within ABC premi8ses or which affects or disrupts onersquos or anotherrsquos work 2 Indecent Utterances D Indecent lewd immoral utterances within ABC premises 3 Pornographic Exhibits or Show D Showing exhibiting posting or surfing pornographic materials pictures films or literature within ABC premises 4 Immoral practices D

Engaging in any immoral or unethical practices or offering services to customers or co-employees within ABC premises (Like pimping providing male and female companion etc) or engaging in any conduct which violates common decency or morality like sexual exhibition voyeurism etc 5 Sexual Harassment D Subject to Company policylegislation Rule 3 Criminal Acts 1 Conviction D Conviction of any criminal offense involving moral turpitude under Bangladesh or International law 2 Commission of a Crime D Committing a crime against a person or ABC property within or outside ABC premise 3 Use or Sale of Prohibited Drugs D Using possessing of or pushing selling or supplying of prohibited or dangerous drugs and their derivatives to guests suppliers outside agencies officers and other employees 4 Carrying Guns or Dangerous Weapons D Unauthorized carrying bringing or attempting to bring firearms ammunitions explosives sharp or deadly weapons within ABC premises

Rule 4 Acts Against Peace and Order 1 Destruction of property D Destroying or damaging property records or information of ABC its guests suppliers outside agencies officers or employees 2 Endangering Safety DEndangering safety of guests suppliers officers or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency 3 Tampering with Fire Equipment D Using removing or tampering with fire protection equipment for purposes other than fire fighting 4 Driving Recklessly C Driving any vehicle recklessly or at excessive speed within or outside ABC premises

5 Driving under the Influence of Liquor or Other Controlled Substance

C

Driving under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 6 Smoking in ABC premises C Smoking in ABC premises and other designated non-smoking areas 7 EnteringUsing Restricted Areas C Unauthorized entry or use of restricted areas or premises ie server room VIPrsquosOfficerrsquos room and the like 8 Refusing to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to prescribed procedures on accidents safety or security regulations that may prejudice guests officers outside agencies

employees other personnel and or ABC property 9 Disregard of Security Standards D 18 Refusing to submit to security personnel in the conduct of their duties ie baggage inspection body search vehicle inspection inquiry on a certain investigation frisking etc 10 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault 11 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault

12 Shouting Threatening Intimidating Insulting or Quarreling

D

Shouting threatening intimidating insulting quarreling or inciting to quarrel with a guest supplier outside agency officer or another employee or doing something illegal or immoral to the other employee or hisher family in connection with hisher job or against guests suppliers outside agencies officers employees or other personnel 13 Involvement in Riots and Disorder C Instigating provoking or participating in any riot and disorder that may result in work slowdowns or stoppage or disruption of any ABC sponsored activities 14 Entering by Force D Entering or attempting to enter company premises by force intimidation or deception

15 Inducing Encouraging Coercing Bribing or Abetting Employee to Violate Rules

D

Inducing encouraging coercing bribing or abetting any employee or personnel to engage in any practice to deviate from ABC rules and regulations 16 Sabotage D Committing acts of sabotage in any form or manner

17 Unauthorized Distribution of Printed or Computer Network Materials

C

Distributing written or sending computer networke-mail materials of any description to guests suppliers outside agencies officers employees or other personnel without proper authorization from ABC Management 18 Unauthorized postersAnnouncementsNotices C Putting up of notices announcements posters or other similar materials in ABC premises or in ABCrsquos computer

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

Section 1 Code of Conduct

Foreword

The Code of Conduct exemplifies ABCrsquos commitment to the highest standard and quality of service to its clients It aims to bring people from different backgrounds perspectives norms and values to work together in fulfillment of this commitment

ABC endeavors to provide a work environment where each individual is treated with respect and dignity The Code also serves as a communication tool upon which everyone in the organization carries themselves

ABC believes that each member of the organization must be given the opportunity to be coached and counseled The Code provides this mechanism to ensure that when deviations are committed corrective actions shall always be constructive consistent objective and fair

As members of the ABC Family all are expected to dedicate their work in fulfillment of ABCrsquos Mission and Vision

ABCrsquos Vision

1048633 To be valued by our employees as the best company to work for and by our clients as an exceptional partner

1048633 To provide employees opportunities for personal growth and advancement in a fun environment

1048633 To ensure our employees feel they have developed skills and work experience that improved their lives

1048633 To be recognized as a high-value provider delivering quality solutions for our clients

1048633 To offer our clients a competitive advantage and real value to their company

ABCrsquos Mission

1048633 To enable our employees to consistently deliver quality services that help our clients achieve their business objectives

1048633 To exceed our clients expectations 1048633 To establish clearly defined metrics in order to ensure employeesrsquo

accountability for results 1048633 To pursue excellence in all endeavor and challenge ourselves to do better and

be better 1048633 To recognize and nurture individual performance 1048633 To be responsive and proactive 1048633 To develop employees through goal setting evaluating performance against

goals and coaching for improvement

ABCrsquos Ten Guiding Principles

1 We do the right thing all the time 2 We fulfill our promises and honor our commitments 3 We are honest- lsquotell it like it isrdquo in all our dealings 4 We value and respect individual differences 5 We listen and seek understanding before judging 6 We are courageous and considerate in giving and receiving feedback 7 We are responsive and timely 8 We are accountable for our performance and results and do not ldquoblamerdquo others 9 We have a passion for learning and becoming a better person 10 We create an atmosphere of fun and enjoyment

Scope

The Code of Conduct applies to all personnel regardless of employment status and rank and covers all actions pertaining to infringements or deviations committed on ABC time or within its premises

ldquoABC premisesrdquo include areas where the personnel perform official duties even if such areas are physically outside of ABC

For purposes of defining the scope the term ldquopersonnelrdquo applies to any and all of the following

1 Officials and regular employees of ABC 2 Probationary employees 3 Contractual employees 4 Part timers 5 Interns and 6 Project employees

Positive Performance Management

This guideline sets forth the organizationrsquos commitment to enhance employee performance stimulate individual accountability and foster commitment through a performance management approach that develops individuals to excel recognizes exceptional performance and addresses performance problems through proactive and non-punitive measures

Positive Performance Management is a managing practice that fully supports the Companyrsquos belief that employees prefer success in their work that they will volunteer their trust loyalty and commitment when it is earned and when they are given the opportunities resources and skills to do their best work

Positive Performance Management concentrates and relies on personal responsibility continuous development and decision-making to achieve results build partnerships and develop commitment within our organization These are essential for our business and individual success both now and in the future

Key aspects of this System include coaching to continuously encourage and develop good performance recognition and encouragement to inspire excellence and counseling to address substandard performance through the use of a non-punitive corrective action system Every employee has the right to know what is expected of them to receive support and education to complete their jobs successfully to receive feedback and encouragement to receive recognition for good work to be advised about improvement opportunities and to be given the chance for correction

Coaching

The great majority of employees perform well in their jobs but benefit from periodic coaching recognition and feedback to reach the next level of performance This group of employees is the backbone of the company and should be the principal recipient of a supervisorrsquos attention Supervisors are responsible for setting performance standards communicating expectations encouraging good performance and providing continuous coaching to develop superior performance aimed toward employeesrsquo career goals An effective coaching process that is designed to help employees succeed in their job is one of the best ways to build trust loyalty and commitment It is a central strategy for an organization committed to providing superior services products and relationships Supervisors will invest time coaching employees as part of their day-to-day activities Coaching and developing are key functions of supervisors that ensures employees an environment for growing and meeting successes

Recognition

In addition to the verbal and written recognition managers should give to members of their team during the normal course of business there are two ldquoformalrdquo levels of recognition to be used as tools to inspire and encourage superior performance They are as follows

1 Letter of MeritThis is issued when an employee has demonstrated excellent performance and commitment to the organizations values and mission either on a single incident or over an extended period of time This letter is signed by the supervisor providing the recognition

2 Letter of CommendationThis is issued when an employee has demonstrated exceptional performance and commitment to the organizations values and mission either in a single incident or over an extended period of time The supervisor must gain approval from the next level of management for the letter of commendation The letter will be signed by both managers

Reviews during the Probationary Period

Managers will complete an assessment of an employeersquos performance during the probationary period and provide monthly feedback at a minimum The last review will be conducted within the last 30 days of the probationary period and will inform the employee whether heshe is meeting or progressing toward all objectives Each review is also noted on the Performance Development Record

Counseling

Counseling is one-to-one communication between an employee and supervisor to address emerging major or minor performance problems before corrective action is required

The purpose of counseling is to bring performance that does not meet expectations to the employeersquos attention achieve agreement about root cause(s) and responsibility build ownership for individual results and relationships and develop action plans for problems resolution The supervisor and employee are both active participants in the counseling process since each share a responsibility to the organization and their team members

Definition of Terms

1 ABC Standard Behavior ABC Standard Behavior or Expected Conduct is the respect obedience and recognition of authority as long as it is lawful and in accordance with ABCrsquos rules and regulations policies and procedures and established authority

2 Corrective Action Corrective Action is the disciplinary measure meted out to employees to instill a fuller understanding of and conformity with ABCrsquos rules regulations policies and procedures and established authority

3 Verbal Warning If a problem has not been corrected through counseling and coaching discussions the supervisor discusses or reminds the employee of the importance of commitment to Company standards and performance excellence as well as the impact to the team Together the problem is discussed and the employeersquos commitment to change is sought Performance plans should be jointly developed so that the employee knows specifically what must be done in order to demonstrate ownership for hisher results and relationships meet expectations and return to an accepted level of performance

4 Written Warning The Written Warning is the next progressive step in the corrective action system and should be used when an employeersquos commitment to improve is not met at anytime within the three-month active period for a Verbal Warning or when an

employee commits an offense serious enough to warrant this level of action (whether or not any previous action has been taken)

5 Final Warning The Final Warning is the final step in the corrective action process This step is appropriate when an employeersquos commitment to improve is not met during the six month active time period for a Written Warning or there is an offense so serious it warrants this level of corrective action (whether or not previous action has been taken) The Final Warning requires approval by the next level of management All Final Warnings require consultation with Human Resources prior to delivery If there is a disagreement between the supervisor and Human Resources on the decision it will require the next level of management or department head whichever is higher to review and provide recommendation Human Resources will provide a recommendation however the final decision will remain with the business unit

The supervisor will meet with the employee to issue the final Warning During the discussion the employeersquos overall work record including past reviews formal action previously taken and notes from other conversations are reviewed At the conclusion of the discussion the employee is asked to decide to commit to meeting Company job performance standards or voluntarily resign The employee reports hisher decision to the supervisor on the following day

6 Termination

Termination is the dismissal of an employee for just cause

Active Periods for Corrective Action

The focus of Positive Performance Management even during corrective action levels should remain developmental and future-focused The goal is development of good performance in the future the individual employeersquos responsibility for hisher performance results and relationships

The Company has the right to expect a total performance commitment from its employees This includes the expectation that performance infractions that warrant formal corrective action will not be repeated and will never require similar action Likewise employees have the right not to have past performance problems remain in their files forever running the risk of an adverse effect on their careers Accordingly formal discipline levels remain active for the following time periods

Verbal Warning Three months Written Warning Six months Final Warning Twelve

months

When corrective actions deactivate the supervisor will notify the employee of the deactivation and the need to schedule a meeting as soon as possible

Leaves of absence sufficient to remove employees from ldquoregularrdquo employment status will temporarily discontinue the active period for any of the formal corrective action levels The time for calculating the active period for the formal level will be extended by the time the employee was off of ldquoregularrdquo status when the employee returns to work

Performance Categories and Repeat Violations

Performance problems requiring corrective actions are divided into three general categories

1 Work Performance 2 Conduct and 3 Human Asset Development (applies to supervisory and management

Employees only)

If an employee commits an offense in the same category as that in which a specific level of corrective action is currently active the second offense would normally escalate to the next level In such an instance the first action would not deactivate until the subsequent action(s) deactivate(s)

If an employee has a level active in one performance category and commits an offense that warrants corrective action in another category the level of the first corrective action level may be repeated for the second offense The following guidelines should be used

a) No more than two active Verbal Warnings may be in effect at any time b) No more than two active Written Warnings may be in effect at anytime c) No more than one active Final Warning may be in effect at any time d) No formal corrective action may be administered after a final Warning is in

effect

Corrective Action Guidelines

1 Corrective actions are sanctions imposed as soon as possible after the offense has been clearly established

2 The rules and corrective action shall be imposed with fairness Due process of law and the right to a prompt hearing will be accorded the errant employee

3 Corrective actions are constructive rather than punitive The disposition of the corrective action must be commensurate to the offense committed

4 Corrective action or sanction is limited to verbal warning written warning final warning and termination and in no instance is it in violation of any existing laws

Definition of Roles The responsibility of ensuring that the ABC standard of behavior and expected conduct are upheld is jointly vested upon the supervisors managers and the Human Resources They have the authority to initiate any corrective action whenever a deviation from ABCrsquos rules and regulations is committed

A Operations Manager 1 Ensures that all his managers and supervisors are fully aware of their

responsibilities in maintaining the standard behavior and expected conduct and understand all relevant rules and regulations

2 Reviews and approves (upon consultation with HR on termination cases) the corrective actions recommended by his manager or supervisor to ensure consistency objectivity and fairness prior to implementation

3 Assists in the settlement or clarification of issues which may arise in connection with this Manual

4 Ensures that the approved corrective action is implemented by his manager or supervisor

B SupervisorTeam Leaders 1 Maintains discipline and the expected conduct among subordinates to

achieve desired goals and performance level of hisher section or unit

2 Ensures that policies and guidelines prescribed in this Code are followed

3 In case of infringement of or deviation from ABCrsquos rules and regulations by any of the subordinates he investigates the matter and observes due process of law in accordance with the provisions and guidelines set in this Manual

4 Prepares the required reports on cases investigated andor corrective actions meted out for submission to the Operations Manager

5 Recommends the necessary corrective action or sanction

C Human Resources Group 1 Monitors proper implementation of the policies and guidelines contained

in this Code 2 Advises managers and supervisors as to how policies and guidelines

should be implemented

3 Ensures that such policies rules and regulations are regularly updated based on the needs of ABC This is done in close consultation with the General Manager

4 Advisescounsels other groups on how to handle sensitive cases involving termination or final warning leading to a termination

5 Clarifies matter with regard to the interpretation of the Code of Conduct

6 Encourages the development of an atmosphere where positive behavior is second nature to everyone

D General Manager 1 Acts as the final arbiter in case of impasse or deadlock in the corrective

action to be implemented 2 Makes the final approval in cases involving termination or final warning

leading to a termination

System of Sanction

Degree of Sanction 1st Offense 2nd Offense 3rd Offense 4th Offense

A Verbal Warning Written Reprimand Final Warning Termination

B Written Reprimand Final Warning Termination C Final Warning Termination D Termination

Infraction Degree of Sanction Rule 1 Acts of Dishonesty and Fraud 1 Betrayal of ABC Trust and Confidence

D Unauthorized disclosure of confidential information which includes but not limited to ABC documents to other companies or persons whether competitor or not 2 Robbery Theft Pilferage and Misappropriation of Funds D Robbery theft pilferage misappropriation of funds or its attempt in any form or manner

3 Falsification of DocumentsCheating

D

Falsifying any document record or information which include but not limited to personnel or financial or production record voucher receipt time sheet application form or presenting such falsified document records or information in any study inquiry research investigation or proceeding in which ABC is involved 4 BriberySpecial Treatment or Privilege D Bribery in any form or manner or acceptingsoliciting anything of value in exchange for or in consideration of any act decision or service connected with the performance of the employeersquos duties 5 Swindling D Defrauding guests suppliers outside agencies officers or other employees through false pretenses or falsification of documents

6

Borrowing Accepting or Soliciting from SuppliersCustomers

D

Borrowing accepting or soliciting money gifts commission material favors or anything of value from guests suppliers outside agencies officers or other employees with which ABC has a business relationship for personal benefit to gain 7 False Testimony D Giving false statements or testimonies to avoid responsibility or to distort the true facts to give undue advantage to oneself or another 8 Fraudulent Acts D Obtaining or attempting to obtain materials through fraudulent order and collusion with the person doing so in which the ABC has suffered or stands to suffer monetary and material loss Improperly withdrawing ABC supplies records equipment tools or other assets from the ABC without proper authorization

9 Substituting ABC Resources etc

D

Substituting ABC supplies materials equipment and other resources with another of inferior quality or of lesser value with intent to defraud

10

Unauthorized possession of ABC Property

D

Unauthorized possession or use of ABC property supplies or resources or any property owned by or belonging to another employee

11 Unauthorized Bringing Into or Taking Out Any Article from ABC Premises D Bringing into or taking out from ABC premises any article without proper authorization and Security Pass (ABC) reserves the right to inspect personal items packages or bags carried by an employee or personnel in or out of the ABC premises) 12 Unauthorized ldquoSales of ABC Property D Engaging in unauthorized sale of any ABC property supplies medicines or resources or any property owned by or belonging to another employee 13 Unauthorized Possession of Master keys Duplicate Keys etc D Unauthorized possession of master keys duplicate keys picklocks andor similar device which can open offices lockers drawers desks cabinets doors rooms offices and other areas 14 Use of ABC Time Premises etc for personal Benefit D Using ABC time premises vehicles tools equipment supplies or materials for personal benefit 15 Use of Communications Equipment Services or Facilities C Using ABC telephones cell phones electronic mail internet and other communication facilities without proper authorization or for personal benefit 16 Hiding a Contagious Disease C Hiding a known contagious disease or major illness which include but not limited to HIV Tuberculosis Hepatitis Sexually Transmitted Diseases which may endanger the health or life of guests suppliers officers and other employees 17 Fraudulent Reporting of Sick Leave C Calling in sick or extending sick leave in order to obtain sick leave benefit or for other purposes 18 Being Reported as Not at Home C

Being reported as not at home by the visiting physician or any ABC Representative during a sick leave 19 Sending a ldquoSick Noticerdquo C Sending a ldquoSick Noticerdquo after having been assessed examined ldquofit to workrdquo slip by the ABC physician 20 Loitering while Unfit to work C Loitering around company premises after having been advised to go home by the ABC Physician 21 SwipingAltering Another Employeersquos Time Card C Knowingly swiping the attendance card of another employee or having onersquos attendance card swiped by another employee or maliciously removing of time card or attendance records from its proper place or unauthorized alteration of attendance records 22 Tampering with Employee Locker D 16 Tampering with another employeersquos locker which constitutes violation of an individualrsquos privacy and destruction of ABC property 23 Engaging in Competitive Operations D Engaging in unauthorized competitive operations or business similar to those of ABC 24 Giving False Information C Giving false inaccurate misleading incomplete delayed or no information to outside agencies suppliers guests officers or other employees when the employee knows should know or is in a position to obtain such information resulting in inconvenience or expenses to the guest outside agency suppliers officer or other employees or personnel or loss of revenue or additional cost to ABC 25 Giving False Name To Caller C Providing different name or refusal to give ID to a caller to avoid being complained or identified 26 Unauthorized Access to ComputerFiles C Using computer terminal for other purposesunauthorized access to the computer system 27 Not Reporting Lost and Found Items C Failure to report lost-and-found items or to turn over lost-and-found items within 24 hours to the In-House Security Department 28 Other Acts of Dishonesty and Fraud D Committing other acts of dishonesty and fraud where there is a clear intent of personal gain and the dishonest or fraudulent act is prejudicial to the gust outside agency supplier officer or other employees and personnel of ABC or the dishonest or fraudulent act is done to avoid responsibility or serious consequence Rule 2 Acts Against Decency and Morals 1 Indecent Acts D Indecent or lewd act or conduct or malicious sexual advances or any similar act within ABC premi8ses or which affects or disrupts onersquos or anotherrsquos work 2 Indecent Utterances D Indecent lewd immoral utterances within ABC premises 3 Pornographic Exhibits or Show D Showing exhibiting posting or surfing pornographic materials pictures films or literature within ABC premises 4 Immoral practices D

Engaging in any immoral or unethical practices or offering services to customers or co-employees within ABC premises (Like pimping providing male and female companion etc) or engaging in any conduct which violates common decency or morality like sexual exhibition voyeurism etc 5 Sexual Harassment D Subject to Company policylegislation Rule 3 Criminal Acts 1 Conviction D Conviction of any criminal offense involving moral turpitude under Bangladesh or International law 2 Commission of a Crime D Committing a crime against a person or ABC property within or outside ABC premise 3 Use or Sale of Prohibited Drugs D Using possessing of or pushing selling or supplying of prohibited or dangerous drugs and their derivatives to guests suppliers outside agencies officers and other employees 4 Carrying Guns or Dangerous Weapons D Unauthorized carrying bringing or attempting to bring firearms ammunitions explosives sharp or deadly weapons within ABC premises

Rule 4 Acts Against Peace and Order 1 Destruction of property D Destroying or damaging property records or information of ABC its guests suppliers outside agencies officers or employees 2 Endangering Safety DEndangering safety of guests suppliers officers or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency 3 Tampering with Fire Equipment D Using removing or tampering with fire protection equipment for purposes other than fire fighting 4 Driving Recklessly C Driving any vehicle recklessly or at excessive speed within or outside ABC premises

5 Driving under the Influence of Liquor or Other Controlled Substance

C

Driving under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 6 Smoking in ABC premises C Smoking in ABC premises and other designated non-smoking areas 7 EnteringUsing Restricted Areas C Unauthorized entry or use of restricted areas or premises ie server room VIPrsquosOfficerrsquos room and the like 8 Refusing to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to prescribed procedures on accidents safety or security regulations that may prejudice guests officers outside agencies

employees other personnel and or ABC property 9 Disregard of Security Standards D 18 Refusing to submit to security personnel in the conduct of their duties ie baggage inspection body search vehicle inspection inquiry on a certain investigation frisking etc 10 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault 11 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault

12 Shouting Threatening Intimidating Insulting or Quarreling

D

Shouting threatening intimidating insulting quarreling or inciting to quarrel with a guest supplier outside agency officer or another employee or doing something illegal or immoral to the other employee or hisher family in connection with hisher job or against guests suppliers outside agencies officers employees or other personnel 13 Involvement in Riots and Disorder C Instigating provoking or participating in any riot and disorder that may result in work slowdowns or stoppage or disruption of any ABC sponsored activities 14 Entering by Force D Entering or attempting to enter company premises by force intimidation or deception

15 Inducing Encouraging Coercing Bribing or Abetting Employee to Violate Rules

D

Inducing encouraging coercing bribing or abetting any employee or personnel to engage in any practice to deviate from ABC rules and regulations 16 Sabotage D Committing acts of sabotage in any form or manner

17 Unauthorized Distribution of Printed or Computer Network Materials

C

Distributing written or sending computer networke-mail materials of any description to guests suppliers outside agencies officers employees or other personnel without proper authorization from ABC Management 18 Unauthorized postersAnnouncementsNotices C Putting up of notices announcements posters or other similar materials in ABC premises or in ABCrsquos computer

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

ABCrsquos Ten Guiding Principles

1 We do the right thing all the time 2 We fulfill our promises and honor our commitments 3 We are honest- lsquotell it like it isrdquo in all our dealings 4 We value and respect individual differences 5 We listen and seek understanding before judging 6 We are courageous and considerate in giving and receiving feedback 7 We are responsive and timely 8 We are accountable for our performance and results and do not ldquoblamerdquo others 9 We have a passion for learning and becoming a better person 10 We create an atmosphere of fun and enjoyment

Scope

The Code of Conduct applies to all personnel regardless of employment status and rank and covers all actions pertaining to infringements or deviations committed on ABC time or within its premises

ldquoABC premisesrdquo include areas where the personnel perform official duties even if such areas are physically outside of ABC

For purposes of defining the scope the term ldquopersonnelrdquo applies to any and all of the following

1 Officials and regular employees of ABC 2 Probationary employees 3 Contractual employees 4 Part timers 5 Interns and 6 Project employees

Positive Performance Management

This guideline sets forth the organizationrsquos commitment to enhance employee performance stimulate individual accountability and foster commitment through a performance management approach that develops individuals to excel recognizes exceptional performance and addresses performance problems through proactive and non-punitive measures

Positive Performance Management is a managing practice that fully supports the Companyrsquos belief that employees prefer success in their work that they will volunteer their trust loyalty and commitment when it is earned and when they are given the opportunities resources and skills to do their best work

Positive Performance Management concentrates and relies on personal responsibility continuous development and decision-making to achieve results build partnerships and develop commitment within our organization These are essential for our business and individual success both now and in the future

Key aspects of this System include coaching to continuously encourage and develop good performance recognition and encouragement to inspire excellence and counseling to address substandard performance through the use of a non-punitive corrective action system Every employee has the right to know what is expected of them to receive support and education to complete their jobs successfully to receive feedback and encouragement to receive recognition for good work to be advised about improvement opportunities and to be given the chance for correction

Coaching

The great majority of employees perform well in their jobs but benefit from periodic coaching recognition and feedback to reach the next level of performance This group of employees is the backbone of the company and should be the principal recipient of a supervisorrsquos attention Supervisors are responsible for setting performance standards communicating expectations encouraging good performance and providing continuous coaching to develop superior performance aimed toward employeesrsquo career goals An effective coaching process that is designed to help employees succeed in their job is one of the best ways to build trust loyalty and commitment It is a central strategy for an organization committed to providing superior services products and relationships Supervisors will invest time coaching employees as part of their day-to-day activities Coaching and developing are key functions of supervisors that ensures employees an environment for growing and meeting successes

Recognition

In addition to the verbal and written recognition managers should give to members of their team during the normal course of business there are two ldquoformalrdquo levels of recognition to be used as tools to inspire and encourage superior performance They are as follows

1 Letter of MeritThis is issued when an employee has demonstrated excellent performance and commitment to the organizations values and mission either on a single incident or over an extended period of time This letter is signed by the supervisor providing the recognition

2 Letter of CommendationThis is issued when an employee has demonstrated exceptional performance and commitment to the organizations values and mission either in a single incident or over an extended period of time The supervisor must gain approval from the next level of management for the letter of commendation The letter will be signed by both managers

Reviews during the Probationary Period

Managers will complete an assessment of an employeersquos performance during the probationary period and provide monthly feedback at a minimum The last review will be conducted within the last 30 days of the probationary period and will inform the employee whether heshe is meeting or progressing toward all objectives Each review is also noted on the Performance Development Record

Counseling

Counseling is one-to-one communication between an employee and supervisor to address emerging major or minor performance problems before corrective action is required

The purpose of counseling is to bring performance that does not meet expectations to the employeersquos attention achieve agreement about root cause(s) and responsibility build ownership for individual results and relationships and develop action plans for problems resolution The supervisor and employee are both active participants in the counseling process since each share a responsibility to the organization and their team members

Definition of Terms

1 ABC Standard Behavior ABC Standard Behavior or Expected Conduct is the respect obedience and recognition of authority as long as it is lawful and in accordance with ABCrsquos rules and regulations policies and procedures and established authority

2 Corrective Action Corrective Action is the disciplinary measure meted out to employees to instill a fuller understanding of and conformity with ABCrsquos rules regulations policies and procedures and established authority

3 Verbal Warning If a problem has not been corrected through counseling and coaching discussions the supervisor discusses or reminds the employee of the importance of commitment to Company standards and performance excellence as well as the impact to the team Together the problem is discussed and the employeersquos commitment to change is sought Performance plans should be jointly developed so that the employee knows specifically what must be done in order to demonstrate ownership for hisher results and relationships meet expectations and return to an accepted level of performance

4 Written Warning The Written Warning is the next progressive step in the corrective action system and should be used when an employeersquos commitment to improve is not met at anytime within the three-month active period for a Verbal Warning or when an

employee commits an offense serious enough to warrant this level of action (whether or not any previous action has been taken)

5 Final Warning The Final Warning is the final step in the corrective action process This step is appropriate when an employeersquos commitment to improve is not met during the six month active time period for a Written Warning or there is an offense so serious it warrants this level of corrective action (whether or not previous action has been taken) The Final Warning requires approval by the next level of management All Final Warnings require consultation with Human Resources prior to delivery If there is a disagreement between the supervisor and Human Resources on the decision it will require the next level of management or department head whichever is higher to review and provide recommendation Human Resources will provide a recommendation however the final decision will remain with the business unit

The supervisor will meet with the employee to issue the final Warning During the discussion the employeersquos overall work record including past reviews formal action previously taken and notes from other conversations are reviewed At the conclusion of the discussion the employee is asked to decide to commit to meeting Company job performance standards or voluntarily resign The employee reports hisher decision to the supervisor on the following day

6 Termination

Termination is the dismissal of an employee for just cause

Active Periods for Corrective Action

The focus of Positive Performance Management even during corrective action levels should remain developmental and future-focused The goal is development of good performance in the future the individual employeersquos responsibility for hisher performance results and relationships

The Company has the right to expect a total performance commitment from its employees This includes the expectation that performance infractions that warrant formal corrective action will not be repeated and will never require similar action Likewise employees have the right not to have past performance problems remain in their files forever running the risk of an adverse effect on their careers Accordingly formal discipline levels remain active for the following time periods

Verbal Warning Three months Written Warning Six months Final Warning Twelve

months

When corrective actions deactivate the supervisor will notify the employee of the deactivation and the need to schedule a meeting as soon as possible

Leaves of absence sufficient to remove employees from ldquoregularrdquo employment status will temporarily discontinue the active period for any of the formal corrective action levels The time for calculating the active period for the formal level will be extended by the time the employee was off of ldquoregularrdquo status when the employee returns to work

Performance Categories and Repeat Violations

Performance problems requiring corrective actions are divided into three general categories

1 Work Performance 2 Conduct and 3 Human Asset Development (applies to supervisory and management

Employees only)

If an employee commits an offense in the same category as that in which a specific level of corrective action is currently active the second offense would normally escalate to the next level In such an instance the first action would not deactivate until the subsequent action(s) deactivate(s)

If an employee has a level active in one performance category and commits an offense that warrants corrective action in another category the level of the first corrective action level may be repeated for the second offense The following guidelines should be used

a) No more than two active Verbal Warnings may be in effect at any time b) No more than two active Written Warnings may be in effect at anytime c) No more than one active Final Warning may be in effect at any time d) No formal corrective action may be administered after a final Warning is in

effect

Corrective Action Guidelines

1 Corrective actions are sanctions imposed as soon as possible after the offense has been clearly established

2 The rules and corrective action shall be imposed with fairness Due process of law and the right to a prompt hearing will be accorded the errant employee

3 Corrective actions are constructive rather than punitive The disposition of the corrective action must be commensurate to the offense committed

4 Corrective action or sanction is limited to verbal warning written warning final warning and termination and in no instance is it in violation of any existing laws

Definition of Roles The responsibility of ensuring that the ABC standard of behavior and expected conduct are upheld is jointly vested upon the supervisors managers and the Human Resources They have the authority to initiate any corrective action whenever a deviation from ABCrsquos rules and regulations is committed

A Operations Manager 1 Ensures that all his managers and supervisors are fully aware of their

responsibilities in maintaining the standard behavior and expected conduct and understand all relevant rules and regulations

2 Reviews and approves (upon consultation with HR on termination cases) the corrective actions recommended by his manager or supervisor to ensure consistency objectivity and fairness prior to implementation

3 Assists in the settlement or clarification of issues which may arise in connection with this Manual

4 Ensures that the approved corrective action is implemented by his manager or supervisor

B SupervisorTeam Leaders 1 Maintains discipline and the expected conduct among subordinates to

achieve desired goals and performance level of hisher section or unit

2 Ensures that policies and guidelines prescribed in this Code are followed

3 In case of infringement of or deviation from ABCrsquos rules and regulations by any of the subordinates he investigates the matter and observes due process of law in accordance with the provisions and guidelines set in this Manual

4 Prepares the required reports on cases investigated andor corrective actions meted out for submission to the Operations Manager

5 Recommends the necessary corrective action or sanction

C Human Resources Group 1 Monitors proper implementation of the policies and guidelines contained

in this Code 2 Advises managers and supervisors as to how policies and guidelines

should be implemented

3 Ensures that such policies rules and regulations are regularly updated based on the needs of ABC This is done in close consultation with the General Manager

4 Advisescounsels other groups on how to handle sensitive cases involving termination or final warning leading to a termination

5 Clarifies matter with regard to the interpretation of the Code of Conduct

6 Encourages the development of an atmosphere where positive behavior is second nature to everyone

D General Manager 1 Acts as the final arbiter in case of impasse or deadlock in the corrective

action to be implemented 2 Makes the final approval in cases involving termination or final warning

leading to a termination

System of Sanction

Degree of Sanction 1st Offense 2nd Offense 3rd Offense 4th Offense

A Verbal Warning Written Reprimand Final Warning Termination

B Written Reprimand Final Warning Termination C Final Warning Termination D Termination

Infraction Degree of Sanction Rule 1 Acts of Dishonesty and Fraud 1 Betrayal of ABC Trust and Confidence

D Unauthorized disclosure of confidential information which includes but not limited to ABC documents to other companies or persons whether competitor or not 2 Robbery Theft Pilferage and Misappropriation of Funds D Robbery theft pilferage misappropriation of funds or its attempt in any form or manner

3 Falsification of DocumentsCheating

D

Falsifying any document record or information which include but not limited to personnel or financial or production record voucher receipt time sheet application form or presenting such falsified document records or information in any study inquiry research investigation or proceeding in which ABC is involved 4 BriberySpecial Treatment or Privilege D Bribery in any form or manner or acceptingsoliciting anything of value in exchange for or in consideration of any act decision or service connected with the performance of the employeersquos duties 5 Swindling D Defrauding guests suppliers outside agencies officers or other employees through false pretenses or falsification of documents

6

Borrowing Accepting or Soliciting from SuppliersCustomers

D

Borrowing accepting or soliciting money gifts commission material favors or anything of value from guests suppliers outside agencies officers or other employees with which ABC has a business relationship for personal benefit to gain 7 False Testimony D Giving false statements or testimonies to avoid responsibility or to distort the true facts to give undue advantage to oneself or another 8 Fraudulent Acts D Obtaining or attempting to obtain materials through fraudulent order and collusion with the person doing so in which the ABC has suffered or stands to suffer monetary and material loss Improperly withdrawing ABC supplies records equipment tools or other assets from the ABC without proper authorization

9 Substituting ABC Resources etc

D

Substituting ABC supplies materials equipment and other resources with another of inferior quality or of lesser value with intent to defraud

10

Unauthorized possession of ABC Property

D

Unauthorized possession or use of ABC property supplies or resources or any property owned by or belonging to another employee

11 Unauthorized Bringing Into or Taking Out Any Article from ABC Premises D Bringing into or taking out from ABC premises any article without proper authorization and Security Pass (ABC) reserves the right to inspect personal items packages or bags carried by an employee or personnel in or out of the ABC premises) 12 Unauthorized ldquoSales of ABC Property D Engaging in unauthorized sale of any ABC property supplies medicines or resources or any property owned by or belonging to another employee 13 Unauthorized Possession of Master keys Duplicate Keys etc D Unauthorized possession of master keys duplicate keys picklocks andor similar device which can open offices lockers drawers desks cabinets doors rooms offices and other areas 14 Use of ABC Time Premises etc for personal Benefit D Using ABC time premises vehicles tools equipment supplies or materials for personal benefit 15 Use of Communications Equipment Services or Facilities C Using ABC telephones cell phones electronic mail internet and other communication facilities without proper authorization or for personal benefit 16 Hiding a Contagious Disease C Hiding a known contagious disease or major illness which include but not limited to HIV Tuberculosis Hepatitis Sexually Transmitted Diseases which may endanger the health or life of guests suppliers officers and other employees 17 Fraudulent Reporting of Sick Leave C Calling in sick or extending sick leave in order to obtain sick leave benefit or for other purposes 18 Being Reported as Not at Home C

Being reported as not at home by the visiting physician or any ABC Representative during a sick leave 19 Sending a ldquoSick Noticerdquo C Sending a ldquoSick Noticerdquo after having been assessed examined ldquofit to workrdquo slip by the ABC physician 20 Loitering while Unfit to work C Loitering around company premises after having been advised to go home by the ABC Physician 21 SwipingAltering Another Employeersquos Time Card C Knowingly swiping the attendance card of another employee or having onersquos attendance card swiped by another employee or maliciously removing of time card or attendance records from its proper place or unauthorized alteration of attendance records 22 Tampering with Employee Locker D 16 Tampering with another employeersquos locker which constitutes violation of an individualrsquos privacy and destruction of ABC property 23 Engaging in Competitive Operations D Engaging in unauthorized competitive operations or business similar to those of ABC 24 Giving False Information C Giving false inaccurate misleading incomplete delayed or no information to outside agencies suppliers guests officers or other employees when the employee knows should know or is in a position to obtain such information resulting in inconvenience or expenses to the guest outside agency suppliers officer or other employees or personnel or loss of revenue or additional cost to ABC 25 Giving False Name To Caller C Providing different name or refusal to give ID to a caller to avoid being complained or identified 26 Unauthorized Access to ComputerFiles C Using computer terminal for other purposesunauthorized access to the computer system 27 Not Reporting Lost and Found Items C Failure to report lost-and-found items or to turn over lost-and-found items within 24 hours to the In-House Security Department 28 Other Acts of Dishonesty and Fraud D Committing other acts of dishonesty and fraud where there is a clear intent of personal gain and the dishonest or fraudulent act is prejudicial to the gust outside agency supplier officer or other employees and personnel of ABC or the dishonest or fraudulent act is done to avoid responsibility or serious consequence Rule 2 Acts Against Decency and Morals 1 Indecent Acts D Indecent or lewd act or conduct or malicious sexual advances or any similar act within ABC premi8ses or which affects or disrupts onersquos or anotherrsquos work 2 Indecent Utterances D Indecent lewd immoral utterances within ABC premises 3 Pornographic Exhibits or Show D Showing exhibiting posting or surfing pornographic materials pictures films or literature within ABC premises 4 Immoral practices D

Engaging in any immoral or unethical practices or offering services to customers or co-employees within ABC premises (Like pimping providing male and female companion etc) or engaging in any conduct which violates common decency or morality like sexual exhibition voyeurism etc 5 Sexual Harassment D Subject to Company policylegislation Rule 3 Criminal Acts 1 Conviction D Conviction of any criminal offense involving moral turpitude under Bangladesh or International law 2 Commission of a Crime D Committing a crime against a person or ABC property within or outside ABC premise 3 Use or Sale of Prohibited Drugs D Using possessing of or pushing selling or supplying of prohibited or dangerous drugs and their derivatives to guests suppliers outside agencies officers and other employees 4 Carrying Guns or Dangerous Weapons D Unauthorized carrying bringing or attempting to bring firearms ammunitions explosives sharp or deadly weapons within ABC premises

Rule 4 Acts Against Peace and Order 1 Destruction of property D Destroying or damaging property records or information of ABC its guests suppliers outside agencies officers or employees 2 Endangering Safety DEndangering safety of guests suppliers officers or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency 3 Tampering with Fire Equipment D Using removing or tampering with fire protection equipment for purposes other than fire fighting 4 Driving Recklessly C Driving any vehicle recklessly or at excessive speed within or outside ABC premises

5 Driving under the Influence of Liquor or Other Controlled Substance

C

Driving under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 6 Smoking in ABC premises C Smoking in ABC premises and other designated non-smoking areas 7 EnteringUsing Restricted Areas C Unauthorized entry or use of restricted areas or premises ie server room VIPrsquosOfficerrsquos room and the like 8 Refusing to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to prescribed procedures on accidents safety or security regulations that may prejudice guests officers outside agencies

employees other personnel and or ABC property 9 Disregard of Security Standards D 18 Refusing to submit to security personnel in the conduct of their duties ie baggage inspection body search vehicle inspection inquiry on a certain investigation frisking etc 10 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault 11 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault

12 Shouting Threatening Intimidating Insulting or Quarreling

D

Shouting threatening intimidating insulting quarreling or inciting to quarrel with a guest supplier outside agency officer or another employee or doing something illegal or immoral to the other employee or hisher family in connection with hisher job or against guests suppliers outside agencies officers employees or other personnel 13 Involvement in Riots and Disorder C Instigating provoking or participating in any riot and disorder that may result in work slowdowns or stoppage or disruption of any ABC sponsored activities 14 Entering by Force D Entering or attempting to enter company premises by force intimidation or deception

15 Inducing Encouraging Coercing Bribing or Abetting Employee to Violate Rules

D

Inducing encouraging coercing bribing or abetting any employee or personnel to engage in any practice to deviate from ABC rules and regulations 16 Sabotage D Committing acts of sabotage in any form or manner

17 Unauthorized Distribution of Printed or Computer Network Materials

C

Distributing written or sending computer networke-mail materials of any description to guests suppliers outside agencies officers employees or other personnel without proper authorization from ABC Management 18 Unauthorized postersAnnouncementsNotices C Putting up of notices announcements posters or other similar materials in ABC premises or in ABCrsquos computer

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

Coaching

The great majority of employees perform well in their jobs but benefit from periodic coaching recognition and feedback to reach the next level of performance This group of employees is the backbone of the company and should be the principal recipient of a supervisorrsquos attention Supervisors are responsible for setting performance standards communicating expectations encouraging good performance and providing continuous coaching to develop superior performance aimed toward employeesrsquo career goals An effective coaching process that is designed to help employees succeed in their job is one of the best ways to build trust loyalty and commitment It is a central strategy for an organization committed to providing superior services products and relationships Supervisors will invest time coaching employees as part of their day-to-day activities Coaching and developing are key functions of supervisors that ensures employees an environment for growing and meeting successes

Recognition

In addition to the verbal and written recognition managers should give to members of their team during the normal course of business there are two ldquoformalrdquo levels of recognition to be used as tools to inspire and encourage superior performance They are as follows

1 Letter of MeritThis is issued when an employee has demonstrated excellent performance and commitment to the organizations values and mission either on a single incident or over an extended period of time This letter is signed by the supervisor providing the recognition

2 Letter of CommendationThis is issued when an employee has demonstrated exceptional performance and commitment to the organizations values and mission either in a single incident or over an extended period of time The supervisor must gain approval from the next level of management for the letter of commendation The letter will be signed by both managers

Reviews during the Probationary Period

Managers will complete an assessment of an employeersquos performance during the probationary period and provide monthly feedback at a minimum The last review will be conducted within the last 30 days of the probationary period and will inform the employee whether heshe is meeting or progressing toward all objectives Each review is also noted on the Performance Development Record

Counseling

Counseling is one-to-one communication between an employee and supervisor to address emerging major or minor performance problems before corrective action is required

The purpose of counseling is to bring performance that does not meet expectations to the employeersquos attention achieve agreement about root cause(s) and responsibility build ownership for individual results and relationships and develop action plans for problems resolution The supervisor and employee are both active participants in the counseling process since each share a responsibility to the organization and their team members

Definition of Terms

1 ABC Standard Behavior ABC Standard Behavior or Expected Conduct is the respect obedience and recognition of authority as long as it is lawful and in accordance with ABCrsquos rules and regulations policies and procedures and established authority

2 Corrective Action Corrective Action is the disciplinary measure meted out to employees to instill a fuller understanding of and conformity with ABCrsquos rules regulations policies and procedures and established authority

3 Verbal Warning If a problem has not been corrected through counseling and coaching discussions the supervisor discusses or reminds the employee of the importance of commitment to Company standards and performance excellence as well as the impact to the team Together the problem is discussed and the employeersquos commitment to change is sought Performance plans should be jointly developed so that the employee knows specifically what must be done in order to demonstrate ownership for hisher results and relationships meet expectations and return to an accepted level of performance

4 Written Warning The Written Warning is the next progressive step in the corrective action system and should be used when an employeersquos commitment to improve is not met at anytime within the three-month active period for a Verbal Warning or when an

employee commits an offense serious enough to warrant this level of action (whether or not any previous action has been taken)

5 Final Warning The Final Warning is the final step in the corrective action process This step is appropriate when an employeersquos commitment to improve is not met during the six month active time period for a Written Warning or there is an offense so serious it warrants this level of corrective action (whether or not previous action has been taken) The Final Warning requires approval by the next level of management All Final Warnings require consultation with Human Resources prior to delivery If there is a disagreement between the supervisor and Human Resources on the decision it will require the next level of management or department head whichever is higher to review and provide recommendation Human Resources will provide a recommendation however the final decision will remain with the business unit

The supervisor will meet with the employee to issue the final Warning During the discussion the employeersquos overall work record including past reviews formal action previously taken and notes from other conversations are reviewed At the conclusion of the discussion the employee is asked to decide to commit to meeting Company job performance standards or voluntarily resign The employee reports hisher decision to the supervisor on the following day

6 Termination

Termination is the dismissal of an employee for just cause

Active Periods for Corrective Action

The focus of Positive Performance Management even during corrective action levels should remain developmental and future-focused The goal is development of good performance in the future the individual employeersquos responsibility for hisher performance results and relationships

The Company has the right to expect a total performance commitment from its employees This includes the expectation that performance infractions that warrant formal corrective action will not be repeated and will never require similar action Likewise employees have the right not to have past performance problems remain in their files forever running the risk of an adverse effect on their careers Accordingly formal discipline levels remain active for the following time periods

Verbal Warning Three months Written Warning Six months Final Warning Twelve

months

When corrective actions deactivate the supervisor will notify the employee of the deactivation and the need to schedule a meeting as soon as possible

Leaves of absence sufficient to remove employees from ldquoregularrdquo employment status will temporarily discontinue the active period for any of the formal corrective action levels The time for calculating the active period for the formal level will be extended by the time the employee was off of ldquoregularrdquo status when the employee returns to work

Performance Categories and Repeat Violations

Performance problems requiring corrective actions are divided into three general categories

1 Work Performance 2 Conduct and 3 Human Asset Development (applies to supervisory and management

Employees only)

If an employee commits an offense in the same category as that in which a specific level of corrective action is currently active the second offense would normally escalate to the next level In such an instance the first action would not deactivate until the subsequent action(s) deactivate(s)

If an employee has a level active in one performance category and commits an offense that warrants corrective action in another category the level of the first corrective action level may be repeated for the second offense The following guidelines should be used

a) No more than two active Verbal Warnings may be in effect at any time b) No more than two active Written Warnings may be in effect at anytime c) No more than one active Final Warning may be in effect at any time d) No formal corrective action may be administered after a final Warning is in

effect

Corrective Action Guidelines

1 Corrective actions are sanctions imposed as soon as possible after the offense has been clearly established

2 The rules and corrective action shall be imposed with fairness Due process of law and the right to a prompt hearing will be accorded the errant employee

3 Corrective actions are constructive rather than punitive The disposition of the corrective action must be commensurate to the offense committed

4 Corrective action or sanction is limited to verbal warning written warning final warning and termination and in no instance is it in violation of any existing laws

Definition of Roles The responsibility of ensuring that the ABC standard of behavior and expected conduct are upheld is jointly vested upon the supervisors managers and the Human Resources They have the authority to initiate any corrective action whenever a deviation from ABCrsquos rules and regulations is committed

A Operations Manager 1 Ensures that all his managers and supervisors are fully aware of their

responsibilities in maintaining the standard behavior and expected conduct and understand all relevant rules and regulations

2 Reviews and approves (upon consultation with HR on termination cases) the corrective actions recommended by his manager or supervisor to ensure consistency objectivity and fairness prior to implementation

3 Assists in the settlement or clarification of issues which may arise in connection with this Manual

4 Ensures that the approved corrective action is implemented by his manager or supervisor

B SupervisorTeam Leaders 1 Maintains discipline and the expected conduct among subordinates to

achieve desired goals and performance level of hisher section or unit

2 Ensures that policies and guidelines prescribed in this Code are followed

3 In case of infringement of or deviation from ABCrsquos rules and regulations by any of the subordinates he investigates the matter and observes due process of law in accordance with the provisions and guidelines set in this Manual

4 Prepares the required reports on cases investigated andor corrective actions meted out for submission to the Operations Manager

5 Recommends the necessary corrective action or sanction

C Human Resources Group 1 Monitors proper implementation of the policies and guidelines contained

in this Code 2 Advises managers and supervisors as to how policies and guidelines

should be implemented

3 Ensures that such policies rules and regulations are regularly updated based on the needs of ABC This is done in close consultation with the General Manager

4 Advisescounsels other groups on how to handle sensitive cases involving termination or final warning leading to a termination

5 Clarifies matter with regard to the interpretation of the Code of Conduct

6 Encourages the development of an atmosphere where positive behavior is second nature to everyone

D General Manager 1 Acts as the final arbiter in case of impasse or deadlock in the corrective

action to be implemented 2 Makes the final approval in cases involving termination or final warning

leading to a termination

System of Sanction

Degree of Sanction 1st Offense 2nd Offense 3rd Offense 4th Offense

A Verbal Warning Written Reprimand Final Warning Termination

B Written Reprimand Final Warning Termination C Final Warning Termination D Termination

Infraction Degree of Sanction Rule 1 Acts of Dishonesty and Fraud 1 Betrayal of ABC Trust and Confidence

D Unauthorized disclosure of confidential information which includes but not limited to ABC documents to other companies or persons whether competitor or not 2 Robbery Theft Pilferage and Misappropriation of Funds D Robbery theft pilferage misappropriation of funds or its attempt in any form or manner

3 Falsification of DocumentsCheating

D

Falsifying any document record or information which include but not limited to personnel or financial or production record voucher receipt time sheet application form or presenting such falsified document records or information in any study inquiry research investigation or proceeding in which ABC is involved 4 BriberySpecial Treatment or Privilege D Bribery in any form or manner or acceptingsoliciting anything of value in exchange for or in consideration of any act decision or service connected with the performance of the employeersquos duties 5 Swindling D Defrauding guests suppliers outside agencies officers or other employees through false pretenses or falsification of documents

6

Borrowing Accepting or Soliciting from SuppliersCustomers

D

Borrowing accepting or soliciting money gifts commission material favors or anything of value from guests suppliers outside agencies officers or other employees with which ABC has a business relationship for personal benefit to gain 7 False Testimony D Giving false statements or testimonies to avoid responsibility or to distort the true facts to give undue advantage to oneself or another 8 Fraudulent Acts D Obtaining or attempting to obtain materials through fraudulent order and collusion with the person doing so in which the ABC has suffered or stands to suffer monetary and material loss Improperly withdrawing ABC supplies records equipment tools or other assets from the ABC without proper authorization

9 Substituting ABC Resources etc

D

Substituting ABC supplies materials equipment and other resources with another of inferior quality or of lesser value with intent to defraud

10

Unauthorized possession of ABC Property

D

Unauthorized possession or use of ABC property supplies or resources or any property owned by or belonging to another employee

11 Unauthorized Bringing Into or Taking Out Any Article from ABC Premises D Bringing into or taking out from ABC premises any article without proper authorization and Security Pass (ABC) reserves the right to inspect personal items packages or bags carried by an employee or personnel in or out of the ABC premises) 12 Unauthorized ldquoSales of ABC Property D Engaging in unauthorized sale of any ABC property supplies medicines or resources or any property owned by or belonging to another employee 13 Unauthorized Possession of Master keys Duplicate Keys etc D Unauthorized possession of master keys duplicate keys picklocks andor similar device which can open offices lockers drawers desks cabinets doors rooms offices and other areas 14 Use of ABC Time Premises etc for personal Benefit D Using ABC time premises vehicles tools equipment supplies or materials for personal benefit 15 Use of Communications Equipment Services or Facilities C Using ABC telephones cell phones electronic mail internet and other communication facilities without proper authorization or for personal benefit 16 Hiding a Contagious Disease C Hiding a known contagious disease or major illness which include but not limited to HIV Tuberculosis Hepatitis Sexually Transmitted Diseases which may endanger the health or life of guests suppliers officers and other employees 17 Fraudulent Reporting of Sick Leave C Calling in sick or extending sick leave in order to obtain sick leave benefit or for other purposes 18 Being Reported as Not at Home C

Being reported as not at home by the visiting physician or any ABC Representative during a sick leave 19 Sending a ldquoSick Noticerdquo C Sending a ldquoSick Noticerdquo after having been assessed examined ldquofit to workrdquo slip by the ABC physician 20 Loitering while Unfit to work C Loitering around company premises after having been advised to go home by the ABC Physician 21 SwipingAltering Another Employeersquos Time Card C Knowingly swiping the attendance card of another employee or having onersquos attendance card swiped by another employee or maliciously removing of time card or attendance records from its proper place or unauthorized alteration of attendance records 22 Tampering with Employee Locker D 16 Tampering with another employeersquos locker which constitutes violation of an individualrsquos privacy and destruction of ABC property 23 Engaging in Competitive Operations D Engaging in unauthorized competitive operations or business similar to those of ABC 24 Giving False Information C Giving false inaccurate misleading incomplete delayed or no information to outside agencies suppliers guests officers or other employees when the employee knows should know or is in a position to obtain such information resulting in inconvenience or expenses to the guest outside agency suppliers officer or other employees or personnel or loss of revenue or additional cost to ABC 25 Giving False Name To Caller C Providing different name or refusal to give ID to a caller to avoid being complained or identified 26 Unauthorized Access to ComputerFiles C Using computer terminal for other purposesunauthorized access to the computer system 27 Not Reporting Lost and Found Items C Failure to report lost-and-found items or to turn over lost-and-found items within 24 hours to the In-House Security Department 28 Other Acts of Dishonesty and Fraud D Committing other acts of dishonesty and fraud where there is a clear intent of personal gain and the dishonest or fraudulent act is prejudicial to the gust outside agency supplier officer or other employees and personnel of ABC or the dishonest or fraudulent act is done to avoid responsibility or serious consequence Rule 2 Acts Against Decency and Morals 1 Indecent Acts D Indecent or lewd act or conduct or malicious sexual advances or any similar act within ABC premi8ses or which affects or disrupts onersquos or anotherrsquos work 2 Indecent Utterances D Indecent lewd immoral utterances within ABC premises 3 Pornographic Exhibits or Show D Showing exhibiting posting or surfing pornographic materials pictures films or literature within ABC premises 4 Immoral practices D

Engaging in any immoral or unethical practices or offering services to customers or co-employees within ABC premises (Like pimping providing male and female companion etc) or engaging in any conduct which violates common decency or morality like sexual exhibition voyeurism etc 5 Sexual Harassment D Subject to Company policylegislation Rule 3 Criminal Acts 1 Conviction D Conviction of any criminal offense involving moral turpitude under Bangladesh or International law 2 Commission of a Crime D Committing a crime against a person or ABC property within or outside ABC premise 3 Use or Sale of Prohibited Drugs D Using possessing of or pushing selling or supplying of prohibited or dangerous drugs and their derivatives to guests suppliers outside agencies officers and other employees 4 Carrying Guns or Dangerous Weapons D Unauthorized carrying bringing or attempting to bring firearms ammunitions explosives sharp or deadly weapons within ABC premises

Rule 4 Acts Against Peace and Order 1 Destruction of property D Destroying or damaging property records or information of ABC its guests suppliers outside agencies officers or employees 2 Endangering Safety DEndangering safety of guests suppliers officers or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency 3 Tampering with Fire Equipment D Using removing or tampering with fire protection equipment for purposes other than fire fighting 4 Driving Recklessly C Driving any vehicle recklessly or at excessive speed within or outside ABC premises

5 Driving under the Influence of Liquor or Other Controlled Substance

C

Driving under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 6 Smoking in ABC premises C Smoking in ABC premises and other designated non-smoking areas 7 EnteringUsing Restricted Areas C Unauthorized entry or use of restricted areas or premises ie server room VIPrsquosOfficerrsquos room and the like 8 Refusing to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to prescribed procedures on accidents safety or security regulations that may prejudice guests officers outside agencies

employees other personnel and or ABC property 9 Disregard of Security Standards D 18 Refusing to submit to security personnel in the conduct of their duties ie baggage inspection body search vehicle inspection inquiry on a certain investigation frisking etc 10 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault 11 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault

12 Shouting Threatening Intimidating Insulting or Quarreling

D

Shouting threatening intimidating insulting quarreling or inciting to quarrel with a guest supplier outside agency officer or another employee or doing something illegal or immoral to the other employee or hisher family in connection with hisher job or against guests suppliers outside agencies officers employees or other personnel 13 Involvement in Riots and Disorder C Instigating provoking or participating in any riot and disorder that may result in work slowdowns or stoppage or disruption of any ABC sponsored activities 14 Entering by Force D Entering or attempting to enter company premises by force intimidation or deception

15 Inducing Encouraging Coercing Bribing or Abetting Employee to Violate Rules

D

Inducing encouraging coercing bribing or abetting any employee or personnel to engage in any practice to deviate from ABC rules and regulations 16 Sabotage D Committing acts of sabotage in any form or manner

17 Unauthorized Distribution of Printed or Computer Network Materials

C

Distributing written or sending computer networke-mail materials of any description to guests suppliers outside agencies officers employees or other personnel without proper authorization from ABC Management 18 Unauthorized postersAnnouncementsNotices C Putting up of notices announcements posters or other similar materials in ABC premises or in ABCrsquos computer

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

2 Letter of CommendationThis is issued when an employee has demonstrated exceptional performance and commitment to the organizations values and mission either in a single incident or over an extended period of time The supervisor must gain approval from the next level of management for the letter of commendation The letter will be signed by both managers

Reviews during the Probationary Period

Managers will complete an assessment of an employeersquos performance during the probationary period and provide monthly feedback at a minimum The last review will be conducted within the last 30 days of the probationary period and will inform the employee whether heshe is meeting or progressing toward all objectives Each review is also noted on the Performance Development Record

Counseling

Counseling is one-to-one communication between an employee and supervisor to address emerging major or minor performance problems before corrective action is required

The purpose of counseling is to bring performance that does not meet expectations to the employeersquos attention achieve agreement about root cause(s) and responsibility build ownership for individual results and relationships and develop action plans for problems resolution The supervisor and employee are both active participants in the counseling process since each share a responsibility to the organization and their team members

Definition of Terms

1 ABC Standard Behavior ABC Standard Behavior or Expected Conduct is the respect obedience and recognition of authority as long as it is lawful and in accordance with ABCrsquos rules and regulations policies and procedures and established authority

2 Corrective Action Corrective Action is the disciplinary measure meted out to employees to instill a fuller understanding of and conformity with ABCrsquos rules regulations policies and procedures and established authority

3 Verbal Warning If a problem has not been corrected through counseling and coaching discussions the supervisor discusses or reminds the employee of the importance of commitment to Company standards and performance excellence as well as the impact to the team Together the problem is discussed and the employeersquos commitment to change is sought Performance plans should be jointly developed so that the employee knows specifically what must be done in order to demonstrate ownership for hisher results and relationships meet expectations and return to an accepted level of performance

4 Written Warning The Written Warning is the next progressive step in the corrective action system and should be used when an employeersquos commitment to improve is not met at anytime within the three-month active period for a Verbal Warning or when an

employee commits an offense serious enough to warrant this level of action (whether or not any previous action has been taken)

5 Final Warning The Final Warning is the final step in the corrective action process This step is appropriate when an employeersquos commitment to improve is not met during the six month active time period for a Written Warning or there is an offense so serious it warrants this level of corrective action (whether or not previous action has been taken) The Final Warning requires approval by the next level of management All Final Warnings require consultation with Human Resources prior to delivery If there is a disagreement between the supervisor and Human Resources on the decision it will require the next level of management or department head whichever is higher to review and provide recommendation Human Resources will provide a recommendation however the final decision will remain with the business unit

The supervisor will meet with the employee to issue the final Warning During the discussion the employeersquos overall work record including past reviews formal action previously taken and notes from other conversations are reviewed At the conclusion of the discussion the employee is asked to decide to commit to meeting Company job performance standards or voluntarily resign The employee reports hisher decision to the supervisor on the following day

6 Termination

Termination is the dismissal of an employee for just cause

Active Periods for Corrective Action

The focus of Positive Performance Management even during corrective action levels should remain developmental and future-focused The goal is development of good performance in the future the individual employeersquos responsibility for hisher performance results and relationships

The Company has the right to expect a total performance commitment from its employees This includes the expectation that performance infractions that warrant formal corrective action will not be repeated and will never require similar action Likewise employees have the right not to have past performance problems remain in their files forever running the risk of an adverse effect on their careers Accordingly formal discipline levels remain active for the following time periods

Verbal Warning Three months Written Warning Six months Final Warning Twelve

months

When corrective actions deactivate the supervisor will notify the employee of the deactivation and the need to schedule a meeting as soon as possible

Leaves of absence sufficient to remove employees from ldquoregularrdquo employment status will temporarily discontinue the active period for any of the formal corrective action levels The time for calculating the active period for the formal level will be extended by the time the employee was off of ldquoregularrdquo status when the employee returns to work

Performance Categories and Repeat Violations

Performance problems requiring corrective actions are divided into three general categories

1 Work Performance 2 Conduct and 3 Human Asset Development (applies to supervisory and management

Employees only)

If an employee commits an offense in the same category as that in which a specific level of corrective action is currently active the second offense would normally escalate to the next level In such an instance the first action would not deactivate until the subsequent action(s) deactivate(s)

If an employee has a level active in one performance category and commits an offense that warrants corrective action in another category the level of the first corrective action level may be repeated for the second offense The following guidelines should be used

a) No more than two active Verbal Warnings may be in effect at any time b) No more than two active Written Warnings may be in effect at anytime c) No more than one active Final Warning may be in effect at any time d) No formal corrective action may be administered after a final Warning is in

effect

Corrective Action Guidelines

1 Corrective actions are sanctions imposed as soon as possible after the offense has been clearly established

2 The rules and corrective action shall be imposed with fairness Due process of law and the right to a prompt hearing will be accorded the errant employee

3 Corrective actions are constructive rather than punitive The disposition of the corrective action must be commensurate to the offense committed

4 Corrective action or sanction is limited to verbal warning written warning final warning and termination and in no instance is it in violation of any existing laws

Definition of Roles The responsibility of ensuring that the ABC standard of behavior and expected conduct are upheld is jointly vested upon the supervisors managers and the Human Resources They have the authority to initiate any corrective action whenever a deviation from ABCrsquos rules and regulations is committed

A Operations Manager 1 Ensures that all his managers and supervisors are fully aware of their

responsibilities in maintaining the standard behavior and expected conduct and understand all relevant rules and regulations

2 Reviews and approves (upon consultation with HR on termination cases) the corrective actions recommended by his manager or supervisor to ensure consistency objectivity and fairness prior to implementation

3 Assists in the settlement or clarification of issues which may arise in connection with this Manual

4 Ensures that the approved corrective action is implemented by his manager or supervisor

B SupervisorTeam Leaders 1 Maintains discipline and the expected conduct among subordinates to

achieve desired goals and performance level of hisher section or unit

2 Ensures that policies and guidelines prescribed in this Code are followed

3 In case of infringement of or deviation from ABCrsquos rules and regulations by any of the subordinates he investigates the matter and observes due process of law in accordance with the provisions and guidelines set in this Manual

4 Prepares the required reports on cases investigated andor corrective actions meted out for submission to the Operations Manager

5 Recommends the necessary corrective action or sanction

C Human Resources Group 1 Monitors proper implementation of the policies and guidelines contained

in this Code 2 Advises managers and supervisors as to how policies and guidelines

should be implemented

3 Ensures that such policies rules and regulations are regularly updated based on the needs of ABC This is done in close consultation with the General Manager

4 Advisescounsels other groups on how to handle sensitive cases involving termination or final warning leading to a termination

5 Clarifies matter with regard to the interpretation of the Code of Conduct

6 Encourages the development of an atmosphere where positive behavior is second nature to everyone

D General Manager 1 Acts as the final arbiter in case of impasse or deadlock in the corrective

action to be implemented 2 Makes the final approval in cases involving termination or final warning

leading to a termination

System of Sanction

Degree of Sanction 1st Offense 2nd Offense 3rd Offense 4th Offense

A Verbal Warning Written Reprimand Final Warning Termination

B Written Reprimand Final Warning Termination C Final Warning Termination D Termination

Infraction Degree of Sanction Rule 1 Acts of Dishonesty and Fraud 1 Betrayal of ABC Trust and Confidence

D Unauthorized disclosure of confidential information which includes but not limited to ABC documents to other companies or persons whether competitor or not 2 Robbery Theft Pilferage and Misappropriation of Funds D Robbery theft pilferage misappropriation of funds or its attempt in any form or manner

3 Falsification of DocumentsCheating

D

Falsifying any document record or information which include but not limited to personnel or financial or production record voucher receipt time sheet application form or presenting such falsified document records or information in any study inquiry research investigation or proceeding in which ABC is involved 4 BriberySpecial Treatment or Privilege D Bribery in any form or manner or acceptingsoliciting anything of value in exchange for or in consideration of any act decision or service connected with the performance of the employeersquos duties 5 Swindling D Defrauding guests suppliers outside agencies officers or other employees through false pretenses or falsification of documents

6

Borrowing Accepting or Soliciting from SuppliersCustomers

D

Borrowing accepting or soliciting money gifts commission material favors or anything of value from guests suppliers outside agencies officers or other employees with which ABC has a business relationship for personal benefit to gain 7 False Testimony D Giving false statements or testimonies to avoid responsibility or to distort the true facts to give undue advantage to oneself or another 8 Fraudulent Acts D Obtaining or attempting to obtain materials through fraudulent order and collusion with the person doing so in which the ABC has suffered or stands to suffer monetary and material loss Improperly withdrawing ABC supplies records equipment tools or other assets from the ABC without proper authorization

9 Substituting ABC Resources etc

D

Substituting ABC supplies materials equipment and other resources with another of inferior quality or of lesser value with intent to defraud

10

Unauthorized possession of ABC Property

D

Unauthorized possession or use of ABC property supplies or resources or any property owned by or belonging to another employee

11 Unauthorized Bringing Into or Taking Out Any Article from ABC Premises D Bringing into or taking out from ABC premises any article without proper authorization and Security Pass (ABC) reserves the right to inspect personal items packages or bags carried by an employee or personnel in or out of the ABC premises) 12 Unauthorized ldquoSales of ABC Property D Engaging in unauthorized sale of any ABC property supplies medicines or resources or any property owned by or belonging to another employee 13 Unauthorized Possession of Master keys Duplicate Keys etc D Unauthorized possession of master keys duplicate keys picklocks andor similar device which can open offices lockers drawers desks cabinets doors rooms offices and other areas 14 Use of ABC Time Premises etc for personal Benefit D Using ABC time premises vehicles tools equipment supplies or materials for personal benefit 15 Use of Communications Equipment Services or Facilities C Using ABC telephones cell phones electronic mail internet and other communication facilities without proper authorization or for personal benefit 16 Hiding a Contagious Disease C Hiding a known contagious disease or major illness which include but not limited to HIV Tuberculosis Hepatitis Sexually Transmitted Diseases which may endanger the health or life of guests suppliers officers and other employees 17 Fraudulent Reporting of Sick Leave C Calling in sick or extending sick leave in order to obtain sick leave benefit or for other purposes 18 Being Reported as Not at Home C

Being reported as not at home by the visiting physician or any ABC Representative during a sick leave 19 Sending a ldquoSick Noticerdquo C Sending a ldquoSick Noticerdquo after having been assessed examined ldquofit to workrdquo slip by the ABC physician 20 Loitering while Unfit to work C Loitering around company premises after having been advised to go home by the ABC Physician 21 SwipingAltering Another Employeersquos Time Card C Knowingly swiping the attendance card of another employee or having onersquos attendance card swiped by another employee or maliciously removing of time card or attendance records from its proper place or unauthorized alteration of attendance records 22 Tampering with Employee Locker D 16 Tampering with another employeersquos locker which constitutes violation of an individualrsquos privacy and destruction of ABC property 23 Engaging in Competitive Operations D Engaging in unauthorized competitive operations or business similar to those of ABC 24 Giving False Information C Giving false inaccurate misleading incomplete delayed or no information to outside agencies suppliers guests officers or other employees when the employee knows should know or is in a position to obtain such information resulting in inconvenience or expenses to the guest outside agency suppliers officer or other employees or personnel or loss of revenue or additional cost to ABC 25 Giving False Name To Caller C Providing different name or refusal to give ID to a caller to avoid being complained or identified 26 Unauthorized Access to ComputerFiles C Using computer terminal for other purposesunauthorized access to the computer system 27 Not Reporting Lost and Found Items C Failure to report lost-and-found items or to turn over lost-and-found items within 24 hours to the In-House Security Department 28 Other Acts of Dishonesty and Fraud D Committing other acts of dishonesty and fraud where there is a clear intent of personal gain and the dishonest or fraudulent act is prejudicial to the gust outside agency supplier officer or other employees and personnel of ABC or the dishonest or fraudulent act is done to avoid responsibility or serious consequence Rule 2 Acts Against Decency and Morals 1 Indecent Acts D Indecent or lewd act or conduct or malicious sexual advances or any similar act within ABC premi8ses or which affects or disrupts onersquos or anotherrsquos work 2 Indecent Utterances D Indecent lewd immoral utterances within ABC premises 3 Pornographic Exhibits or Show D Showing exhibiting posting or surfing pornographic materials pictures films or literature within ABC premises 4 Immoral practices D

Engaging in any immoral or unethical practices or offering services to customers or co-employees within ABC premises (Like pimping providing male and female companion etc) or engaging in any conduct which violates common decency or morality like sexual exhibition voyeurism etc 5 Sexual Harassment D Subject to Company policylegislation Rule 3 Criminal Acts 1 Conviction D Conviction of any criminal offense involving moral turpitude under Bangladesh or International law 2 Commission of a Crime D Committing a crime against a person or ABC property within or outside ABC premise 3 Use or Sale of Prohibited Drugs D Using possessing of or pushing selling or supplying of prohibited or dangerous drugs and their derivatives to guests suppliers outside agencies officers and other employees 4 Carrying Guns or Dangerous Weapons D Unauthorized carrying bringing or attempting to bring firearms ammunitions explosives sharp or deadly weapons within ABC premises

Rule 4 Acts Against Peace and Order 1 Destruction of property D Destroying or damaging property records or information of ABC its guests suppliers outside agencies officers or employees 2 Endangering Safety DEndangering safety of guests suppliers officers or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency 3 Tampering with Fire Equipment D Using removing or tampering with fire protection equipment for purposes other than fire fighting 4 Driving Recklessly C Driving any vehicle recklessly or at excessive speed within or outside ABC premises

5 Driving under the Influence of Liquor or Other Controlled Substance

C

Driving under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 6 Smoking in ABC premises C Smoking in ABC premises and other designated non-smoking areas 7 EnteringUsing Restricted Areas C Unauthorized entry or use of restricted areas or premises ie server room VIPrsquosOfficerrsquos room and the like 8 Refusing to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to prescribed procedures on accidents safety or security regulations that may prejudice guests officers outside agencies

employees other personnel and or ABC property 9 Disregard of Security Standards D 18 Refusing to submit to security personnel in the conduct of their duties ie baggage inspection body search vehicle inspection inquiry on a certain investigation frisking etc 10 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault 11 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault

12 Shouting Threatening Intimidating Insulting or Quarreling

D

Shouting threatening intimidating insulting quarreling or inciting to quarrel with a guest supplier outside agency officer or another employee or doing something illegal or immoral to the other employee or hisher family in connection with hisher job or against guests suppliers outside agencies officers employees or other personnel 13 Involvement in Riots and Disorder C Instigating provoking or participating in any riot and disorder that may result in work slowdowns or stoppage or disruption of any ABC sponsored activities 14 Entering by Force D Entering or attempting to enter company premises by force intimidation or deception

15 Inducing Encouraging Coercing Bribing or Abetting Employee to Violate Rules

D

Inducing encouraging coercing bribing or abetting any employee or personnel to engage in any practice to deviate from ABC rules and regulations 16 Sabotage D Committing acts of sabotage in any form or manner

17 Unauthorized Distribution of Printed or Computer Network Materials

C

Distributing written or sending computer networke-mail materials of any description to guests suppliers outside agencies officers employees or other personnel without proper authorization from ABC Management 18 Unauthorized postersAnnouncementsNotices C Putting up of notices announcements posters or other similar materials in ABC premises or in ABCrsquos computer

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

employee commits an offense serious enough to warrant this level of action (whether or not any previous action has been taken)

5 Final Warning The Final Warning is the final step in the corrective action process This step is appropriate when an employeersquos commitment to improve is not met during the six month active time period for a Written Warning or there is an offense so serious it warrants this level of corrective action (whether or not previous action has been taken) The Final Warning requires approval by the next level of management All Final Warnings require consultation with Human Resources prior to delivery If there is a disagreement between the supervisor and Human Resources on the decision it will require the next level of management or department head whichever is higher to review and provide recommendation Human Resources will provide a recommendation however the final decision will remain with the business unit

The supervisor will meet with the employee to issue the final Warning During the discussion the employeersquos overall work record including past reviews formal action previously taken and notes from other conversations are reviewed At the conclusion of the discussion the employee is asked to decide to commit to meeting Company job performance standards or voluntarily resign The employee reports hisher decision to the supervisor on the following day

6 Termination

Termination is the dismissal of an employee for just cause

Active Periods for Corrective Action

The focus of Positive Performance Management even during corrective action levels should remain developmental and future-focused The goal is development of good performance in the future the individual employeersquos responsibility for hisher performance results and relationships

The Company has the right to expect a total performance commitment from its employees This includes the expectation that performance infractions that warrant formal corrective action will not be repeated and will never require similar action Likewise employees have the right not to have past performance problems remain in their files forever running the risk of an adverse effect on their careers Accordingly formal discipline levels remain active for the following time periods

Verbal Warning Three months Written Warning Six months Final Warning Twelve

months

When corrective actions deactivate the supervisor will notify the employee of the deactivation and the need to schedule a meeting as soon as possible

Leaves of absence sufficient to remove employees from ldquoregularrdquo employment status will temporarily discontinue the active period for any of the formal corrective action levels The time for calculating the active period for the formal level will be extended by the time the employee was off of ldquoregularrdquo status when the employee returns to work

Performance Categories and Repeat Violations

Performance problems requiring corrective actions are divided into three general categories

1 Work Performance 2 Conduct and 3 Human Asset Development (applies to supervisory and management

Employees only)

If an employee commits an offense in the same category as that in which a specific level of corrective action is currently active the second offense would normally escalate to the next level In such an instance the first action would not deactivate until the subsequent action(s) deactivate(s)

If an employee has a level active in one performance category and commits an offense that warrants corrective action in another category the level of the first corrective action level may be repeated for the second offense The following guidelines should be used

a) No more than two active Verbal Warnings may be in effect at any time b) No more than two active Written Warnings may be in effect at anytime c) No more than one active Final Warning may be in effect at any time d) No formal corrective action may be administered after a final Warning is in

effect

Corrective Action Guidelines

1 Corrective actions are sanctions imposed as soon as possible after the offense has been clearly established

2 The rules and corrective action shall be imposed with fairness Due process of law and the right to a prompt hearing will be accorded the errant employee

3 Corrective actions are constructive rather than punitive The disposition of the corrective action must be commensurate to the offense committed

4 Corrective action or sanction is limited to verbal warning written warning final warning and termination and in no instance is it in violation of any existing laws

Definition of Roles The responsibility of ensuring that the ABC standard of behavior and expected conduct are upheld is jointly vested upon the supervisors managers and the Human Resources They have the authority to initiate any corrective action whenever a deviation from ABCrsquos rules and regulations is committed

A Operations Manager 1 Ensures that all his managers and supervisors are fully aware of their

responsibilities in maintaining the standard behavior and expected conduct and understand all relevant rules and regulations

2 Reviews and approves (upon consultation with HR on termination cases) the corrective actions recommended by his manager or supervisor to ensure consistency objectivity and fairness prior to implementation

3 Assists in the settlement or clarification of issues which may arise in connection with this Manual

4 Ensures that the approved corrective action is implemented by his manager or supervisor

B SupervisorTeam Leaders 1 Maintains discipline and the expected conduct among subordinates to

achieve desired goals and performance level of hisher section or unit

2 Ensures that policies and guidelines prescribed in this Code are followed

3 In case of infringement of or deviation from ABCrsquos rules and regulations by any of the subordinates he investigates the matter and observes due process of law in accordance with the provisions and guidelines set in this Manual

4 Prepares the required reports on cases investigated andor corrective actions meted out for submission to the Operations Manager

5 Recommends the necessary corrective action or sanction

C Human Resources Group 1 Monitors proper implementation of the policies and guidelines contained

in this Code 2 Advises managers and supervisors as to how policies and guidelines

should be implemented

3 Ensures that such policies rules and regulations are regularly updated based on the needs of ABC This is done in close consultation with the General Manager

4 Advisescounsels other groups on how to handle sensitive cases involving termination or final warning leading to a termination

5 Clarifies matter with regard to the interpretation of the Code of Conduct

6 Encourages the development of an atmosphere where positive behavior is second nature to everyone

D General Manager 1 Acts as the final arbiter in case of impasse or deadlock in the corrective

action to be implemented 2 Makes the final approval in cases involving termination or final warning

leading to a termination

System of Sanction

Degree of Sanction 1st Offense 2nd Offense 3rd Offense 4th Offense

A Verbal Warning Written Reprimand Final Warning Termination

B Written Reprimand Final Warning Termination C Final Warning Termination D Termination

Infraction Degree of Sanction Rule 1 Acts of Dishonesty and Fraud 1 Betrayal of ABC Trust and Confidence

D Unauthorized disclosure of confidential information which includes but not limited to ABC documents to other companies or persons whether competitor or not 2 Robbery Theft Pilferage and Misappropriation of Funds D Robbery theft pilferage misappropriation of funds or its attempt in any form or manner

3 Falsification of DocumentsCheating

D

Falsifying any document record or information which include but not limited to personnel or financial or production record voucher receipt time sheet application form or presenting such falsified document records or information in any study inquiry research investigation or proceeding in which ABC is involved 4 BriberySpecial Treatment or Privilege D Bribery in any form or manner or acceptingsoliciting anything of value in exchange for or in consideration of any act decision or service connected with the performance of the employeersquos duties 5 Swindling D Defrauding guests suppliers outside agencies officers or other employees through false pretenses or falsification of documents

6

Borrowing Accepting or Soliciting from SuppliersCustomers

D

Borrowing accepting or soliciting money gifts commission material favors or anything of value from guests suppliers outside agencies officers or other employees with which ABC has a business relationship for personal benefit to gain 7 False Testimony D Giving false statements or testimonies to avoid responsibility or to distort the true facts to give undue advantage to oneself or another 8 Fraudulent Acts D Obtaining or attempting to obtain materials through fraudulent order and collusion with the person doing so in which the ABC has suffered or stands to suffer monetary and material loss Improperly withdrawing ABC supplies records equipment tools or other assets from the ABC without proper authorization

9 Substituting ABC Resources etc

D

Substituting ABC supplies materials equipment and other resources with another of inferior quality or of lesser value with intent to defraud

10

Unauthorized possession of ABC Property

D

Unauthorized possession or use of ABC property supplies or resources or any property owned by or belonging to another employee

11 Unauthorized Bringing Into or Taking Out Any Article from ABC Premises D Bringing into or taking out from ABC premises any article without proper authorization and Security Pass (ABC) reserves the right to inspect personal items packages or bags carried by an employee or personnel in or out of the ABC premises) 12 Unauthorized ldquoSales of ABC Property D Engaging in unauthorized sale of any ABC property supplies medicines or resources or any property owned by or belonging to another employee 13 Unauthorized Possession of Master keys Duplicate Keys etc D Unauthorized possession of master keys duplicate keys picklocks andor similar device which can open offices lockers drawers desks cabinets doors rooms offices and other areas 14 Use of ABC Time Premises etc for personal Benefit D Using ABC time premises vehicles tools equipment supplies or materials for personal benefit 15 Use of Communications Equipment Services or Facilities C Using ABC telephones cell phones electronic mail internet and other communication facilities without proper authorization or for personal benefit 16 Hiding a Contagious Disease C Hiding a known contagious disease or major illness which include but not limited to HIV Tuberculosis Hepatitis Sexually Transmitted Diseases which may endanger the health or life of guests suppliers officers and other employees 17 Fraudulent Reporting of Sick Leave C Calling in sick or extending sick leave in order to obtain sick leave benefit or for other purposes 18 Being Reported as Not at Home C

Being reported as not at home by the visiting physician or any ABC Representative during a sick leave 19 Sending a ldquoSick Noticerdquo C Sending a ldquoSick Noticerdquo after having been assessed examined ldquofit to workrdquo slip by the ABC physician 20 Loitering while Unfit to work C Loitering around company premises after having been advised to go home by the ABC Physician 21 SwipingAltering Another Employeersquos Time Card C Knowingly swiping the attendance card of another employee or having onersquos attendance card swiped by another employee or maliciously removing of time card or attendance records from its proper place or unauthorized alteration of attendance records 22 Tampering with Employee Locker D 16 Tampering with another employeersquos locker which constitutes violation of an individualrsquos privacy and destruction of ABC property 23 Engaging in Competitive Operations D Engaging in unauthorized competitive operations or business similar to those of ABC 24 Giving False Information C Giving false inaccurate misleading incomplete delayed or no information to outside agencies suppliers guests officers or other employees when the employee knows should know or is in a position to obtain such information resulting in inconvenience or expenses to the guest outside agency suppliers officer or other employees or personnel or loss of revenue or additional cost to ABC 25 Giving False Name To Caller C Providing different name or refusal to give ID to a caller to avoid being complained or identified 26 Unauthorized Access to ComputerFiles C Using computer terminal for other purposesunauthorized access to the computer system 27 Not Reporting Lost and Found Items C Failure to report lost-and-found items or to turn over lost-and-found items within 24 hours to the In-House Security Department 28 Other Acts of Dishonesty and Fraud D Committing other acts of dishonesty and fraud where there is a clear intent of personal gain and the dishonest or fraudulent act is prejudicial to the gust outside agency supplier officer or other employees and personnel of ABC or the dishonest or fraudulent act is done to avoid responsibility or serious consequence Rule 2 Acts Against Decency and Morals 1 Indecent Acts D Indecent or lewd act or conduct or malicious sexual advances or any similar act within ABC premi8ses or which affects or disrupts onersquos or anotherrsquos work 2 Indecent Utterances D Indecent lewd immoral utterances within ABC premises 3 Pornographic Exhibits or Show D Showing exhibiting posting or surfing pornographic materials pictures films or literature within ABC premises 4 Immoral practices D

Engaging in any immoral or unethical practices or offering services to customers or co-employees within ABC premises (Like pimping providing male and female companion etc) or engaging in any conduct which violates common decency or morality like sexual exhibition voyeurism etc 5 Sexual Harassment D Subject to Company policylegislation Rule 3 Criminal Acts 1 Conviction D Conviction of any criminal offense involving moral turpitude under Bangladesh or International law 2 Commission of a Crime D Committing a crime against a person or ABC property within or outside ABC premise 3 Use or Sale of Prohibited Drugs D Using possessing of or pushing selling or supplying of prohibited or dangerous drugs and their derivatives to guests suppliers outside agencies officers and other employees 4 Carrying Guns or Dangerous Weapons D Unauthorized carrying bringing or attempting to bring firearms ammunitions explosives sharp or deadly weapons within ABC premises

Rule 4 Acts Against Peace and Order 1 Destruction of property D Destroying or damaging property records or information of ABC its guests suppliers outside agencies officers or employees 2 Endangering Safety DEndangering safety of guests suppliers officers or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency 3 Tampering with Fire Equipment D Using removing or tampering with fire protection equipment for purposes other than fire fighting 4 Driving Recklessly C Driving any vehicle recklessly or at excessive speed within or outside ABC premises

5 Driving under the Influence of Liquor or Other Controlled Substance

C

Driving under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 6 Smoking in ABC premises C Smoking in ABC premises and other designated non-smoking areas 7 EnteringUsing Restricted Areas C Unauthorized entry or use of restricted areas or premises ie server room VIPrsquosOfficerrsquos room and the like 8 Refusing to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to prescribed procedures on accidents safety or security regulations that may prejudice guests officers outside agencies

employees other personnel and or ABC property 9 Disregard of Security Standards D 18 Refusing to submit to security personnel in the conduct of their duties ie baggage inspection body search vehicle inspection inquiry on a certain investigation frisking etc 10 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault 11 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault

12 Shouting Threatening Intimidating Insulting or Quarreling

D

Shouting threatening intimidating insulting quarreling or inciting to quarrel with a guest supplier outside agency officer or another employee or doing something illegal or immoral to the other employee or hisher family in connection with hisher job or against guests suppliers outside agencies officers employees or other personnel 13 Involvement in Riots and Disorder C Instigating provoking or participating in any riot and disorder that may result in work slowdowns or stoppage or disruption of any ABC sponsored activities 14 Entering by Force D Entering or attempting to enter company premises by force intimidation or deception

15 Inducing Encouraging Coercing Bribing or Abetting Employee to Violate Rules

D

Inducing encouraging coercing bribing or abetting any employee or personnel to engage in any practice to deviate from ABC rules and regulations 16 Sabotage D Committing acts of sabotage in any form or manner

17 Unauthorized Distribution of Printed or Computer Network Materials

C

Distributing written or sending computer networke-mail materials of any description to guests suppliers outside agencies officers employees or other personnel without proper authorization from ABC Management 18 Unauthorized postersAnnouncementsNotices C Putting up of notices announcements posters or other similar materials in ABC premises or in ABCrsquos computer

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

Active Periods for Corrective Action

The focus of Positive Performance Management even during corrective action levels should remain developmental and future-focused The goal is development of good performance in the future the individual employeersquos responsibility for hisher performance results and relationships

The Company has the right to expect a total performance commitment from its employees This includes the expectation that performance infractions that warrant formal corrective action will not be repeated and will never require similar action Likewise employees have the right not to have past performance problems remain in their files forever running the risk of an adverse effect on their careers Accordingly formal discipline levels remain active for the following time periods

Verbal Warning Three months Written Warning Six months Final Warning Twelve

months

When corrective actions deactivate the supervisor will notify the employee of the deactivation and the need to schedule a meeting as soon as possible

Leaves of absence sufficient to remove employees from ldquoregularrdquo employment status will temporarily discontinue the active period for any of the formal corrective action levels The time for calculating the active period for the formal level will be extended by the time the employee was off of ldquoregularrdquo status when the employee returns to work

Performance Categories and Repeat Violations

Performance problems requiring corrective actions are divided into three general categories

1 Work Performance 2 Conduct and 3 Human Asset Development (applies to supervisory and management

Employees only)

If an employee commits an offense in the same category as that in which a specific level of corrective action is currently active the second offense would normally escalate to the next level In such an instance the first action would not deactivate until the subsequent action(s) deactivate(s)

If an employee has a level active in one performance category and commits an offense that warrants corrective action in another category the level of the first corrective action level may be repeated for the second offense The following guidelines should be used

a) No more than two active Verbal Warnings may be in effect at any time b) No more than two active Written Warnings may be in effect at anytime c) No more than one active Final Warning may be in effect at any time d) No formal corrective action may be administered after a final Warning is in

effect

Corrective Action Guidelines

1 Corrective actions are sanctions imposed as soon as possible after the offense has been clearly established

2 The rules and corrective action shall be imposed with fairness Due process of law and the right to a prompt hearing will be accorded the errant employee

3 Corrective actions are constructive rather than punitive The disposition of the corrective action must be commensurate to the offense committed

4 Corrective action or sanction is limited to verbal warning written warning final warning and termination and in no instance is it in violation of any existing laws

Definition of Roles The responsibility of ensuring that the ABC standard of behavior and expected conduct are upheld is jointly vested upon the supervisors managers and the Human Resources They have the authority to initiate any corrective action whenever a deviation from ABCrsquos rules and regulations is committed

A Operations Manager 1 Ensures that all his managers and supervisors are fully aware of their

responsibilities in maintaining the standard behavior and expected conduct and understand all relevant rules and regulations

2 Reviews and approves (upon consultation with HR on termination cases) the corrective actions recommended by his manager or supervisor to ensure consistency objectivity and fairness prior to implementation

3 Assists in the settlement or clarification of issues which may arise in connection with this Manual

4 Ensures that the approved corrective action is implemented by his manager or supervisor

B SupervisorTeam Leaders 1 Maintains discipline and the expected conduct among subordinates to

achieve desired goals and performance level of hisher section or unit

2 Ensures that policies and guidelines prescribed in this Code are followed

3 In case of infringement of or deviation from ABCrsquos rules and regulations by any of the subordinates he investigates the matter and observes due process of law in accordance with the provisions and guidelines set in this Manual

4 Prepares the required reports on cases investigated andor corrective actions meted out for submission to the Operations Manager

5 Recommends the necessary corrective action or sanction

C Human Resources Group 1 Monitors proper implementation of the policies and guidelines contained

in this Code 2 Advises managers and supervisors as to how policies and guidelines

should be implemented

3 Ensures that such policies rules and regulations are regularly updated based on the needs of ABC This is done in close consultation with the General Manager

4 Advisescounsels other groups on how to handle sensitive cases involving termination or final warning leading to a termination

5 Clarifies matter with regard to the interpretation of the Code of Conduct

6 Encourages the development of an atmosphere where positive behavior is second nature to everyone

D General Manager 1 Acts as the final arbiter in case of impasse or deadlock in the corrective

action to be implemented 2 Makes the final approval in cases involving termination or final warning

leading to a termination

System of Sanction

Degree of Sanction 1st Offense 2nd Offense 3rd Offense 4th Offense

A Verbal Warning Written Reprimand Final Warning Termination

B Written Reprimand Final Warning Termination C Final Warning Termination D Termination

Infraction Degree of Sanction Rule 1 Acts of Dishonesty and Fraud 1 Betrayal of ABC Trust and Confidence

D Unauthorized disclosure of confidential information which includes but not limited to ABC documents to other companies or persons whether competitor or not 2 Robbery Theft Pilferage and Misappropriation of Funds D Robbery theft pilferage misappropriation of funds or its attempt in any form or manner

3 Falsification of DocumentsCheating

D

Falsifying any document record or information which include but not limited to personnel or financial or production record voucher receipt time sheet application form or presenting such falsified document records or information in any study inquiry research investigation or proceeding in which ABC is involved 4 BriberySpecial Treatment or Privilege D Bribery in any form or manner or acceptingsoliciting anything of value in exchange for or in consideration of any act decision or service connected with the performance of the employeersquos duties 5 Swindling D Defrauding guests suppliers outside agencies officers or other employees through false pretenses or falsification of documents

6

Borrowing Accepting or Soliciting from SuppliersCustomers

D

Borrowing accepting or soliciting money gifts commission material favors or anything of value from guests suppliers outside agencies officers or other employees with which ABC has a business relationship for personal benefit to gain 7 False Testimony D Giving false statements or testimonies to avoid responsibility or to distort the true facts to give undue advantage to oneself or another 8 Fraudulent Acts D Obtaining or attempting to obtain materials through fraudulent order and collusion with the person doing so in which the ABC has suffered or stands to suffer monetary and material loss Improperly withdrawing ABC supplies records equipment tools or other assets from the ABC without proper authorization

9 Substituting ABC Resources etc

D

Substituting ABC supplies materials equipment and other resources with another of inferior quality or of lesser value with intent to defraud

10

Unauthorized possession of ABC Property

D

Unauthorized possession or use of ABC property supplies or resources or any property owned by or belonging to another employee

11 Unauthorized Bringing Into or Taking Out Any Article from ABC Premises D Bringing into or taking out from ABC premises any article without proper authorization and Security Pass (ABC) reserves the right to inspect personal items packages or bags carried by an employee or personnel in or out of the ABC premises) 12 Unauthorized ldquoSales of ABC Property D Engaging in unauthorized sale of any ABC property supplies medicines or resources or any property owned by or belonging to another employee 13 Unauthorized Possession of Master keys Duplicate Keys etc D Unauthorized possession of master keys duplicate keys picklocks andor similar device which can open offices lockers drawers desks cabinets doors rooms offices and other areas 14 Use of ABC Time Premises etc for personal Benefit D Using ABC time premises vehicles tools equipment supplies or materials for personal benefit 15 Use of Communications Equipment Services or Facilities C Using ABC telephones cell phones electronic mail internet and other communication facilities without proper authorization or for personal benefit 16 Hiding a Contagious Disease C Hiding a known contagious disease or major illness which include but not limited to HIV Tuberculosis Hepatitis Sexually Transmitted Diseases which may endanger the health or life of guests suppliers officers and other employees 17 Fraudulent Reporting of Sick Leave C Calling in sick or extending sick leave in order to obtain sick leave benefit or for other purposes 18 Being Reported as Not at Home C

Being reported as not at home by the visiting physician or any ABC Representative during a sick leave 19 Sending a ldquoSick Noticerdquo C Sending a ldquoSick Noticerdquo after having been assessed examined ldquofit to workrdquo slip by the ABC physician 20 Loitering while Unfit to work C Loitering around company premises after having been advised to go home by the ABC Physician 21 SwipingAltering Another Employeersquos Time Card C Knowingly swiping the attendance card of another employee or having onersquos attendance card swiped by another employee or maliciously removing of time card or attendance records from its proper place or unauthorized alteration of attendance records 22 Tampering with Employee Locker D 16 Tampering with another employeersquos locker which constitutes violation of an individualrsquos privacy and destruction of ABC property 23 Engaging in Competitive Operations D Engaging in unauthorized competitive operations or business similar to those of ABC 24 Giving False Information C Giving false inaccurate misleading incomplete delayed or no information to outside agencies suppliers guests officers or other employees when the employee knows should know or is in a position to obtain such information resulting in inconvenience or expenses to the guest outside agency suppliers officer or other employees or personnel or loss of revenue or additional cost to ABC 25 Giving False Name To Caller C Providing different name or refusal to give ID to a caller to avoid being complained or identified 26 Unauthorized Access to ComputerFiles C Using computer terminal for other purposesunauthorized access to the computer system 27 Not Reporting Lost and Found Items C Failure to report lost-and-found items or to turn over lost-and-found items within 24 hours to the In-House Security Department 28 Other Acts of Dishonesty and Fraud D Committing other acts of dishonesty and fraud where there is a clear intent of personal gain and the dishonest or fraudulent act is prejudicial to the gust outside agency supplier officer or other employees and personnel of ABC or the dishonest or fraudulent act is done to avoid responsibility or serious consequence Rule 2 Acts Against Decency and Morals 1 Indecent Acts D Indecent or lewd act or conduct or malicious sexual advances or any similar act within ABC premi8ses or which affects or disrupts onersquos or anotherrsquos work 2 Indecent Utterances D Indecent lewd immoral utterances within ABC premises 3 Pornographic Exhibits or Show D Showing exhibiting posting or surfing pornographic materials pictures films or literature within ABC premises 4 Immoral practices D

Engaging in any immoral or unethical practices or offering services to customers or co-employees within ABC premises (Like pimping providing male and female companion etc) or engaging in any conduct which violates common decency or morality like sexual exhibition voyeurism etc 5 Sexual Harassment D Subject to Company policylegislation Rule 3 Criminal Acts 1 Conviction D Conviction of any criminal offense involving moral turpitude under Bangladesh or International law 2 Commission of a Crime D Committing a crime against a person or ABC property within or outside ABC premise 3 Use or Sale of Prohibited Drugs D Using possessing of or pushing selling or supplying of prohibited or dangerous drugs and their derivatives to guests suppliers outside agencies officers and other employees 4 Carrying Guns or Dangerous Weapons D Unauthorized carrying bringing or attempting to bring firearms ammunitions explosives sharp or deadly weapons within ABC premises

Rule 4 Acts Against Peace and Order 1 Destruction of property D Destroying or damaging property records or information of ABC its guests suppliers outside agencies officers or employees 2 Endangering Safety DEndangering safety of guests suppliers officers or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency 3 Tampering with Fire Equipment D Using removing or tampering with fire protection equipment for purposes other than fire fighting 4 Driving Recklessly C Driving any vehicle recklessly or at excessive speed within or outside ABC premises

5 Driving under the Influence of Liquor or Other Controlled Substance

C

Driving under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 6 Smoking in ABC premises C Smoking in ABC premises and other designated non-smoking areas 7 EnteringUsing Restricted Areas C Unauthorized entry or use of restricted areas or premises ie server room VIPrsquosOfficerrsquos room and the like 8 Refusing to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to prescribed procedures on accidents safety or security regulations that may prejudice guests officers outside agencies

employees other personnel and or ABC property 9 Disregard of Security Standards D 18 Refusing to submit to security personnel in the conduct of their duties ie baggage inspection body search vehicle inspection inquiry on a certain investigation frisking etc 10 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault 11 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault

12 Shouting Threatening Intimidating Insulting or Quarreling

D

Shouting threatening intimidating insulting quarreling or inciting to quarrel with a guest supplier outside agency officer or another employee or doing something illegal or immoral to the other employee or hisher family in connection with hisher job or against guests suppliers outside agencies officers employees or other personnel 13 Involvement in Riots and Disorder C Instigating provoking or participating in any riot and disorder that may result in work slowdowns or stoppage or disruption of any ABC sponsored activities 14 Entering by Force D Entering or attempting to enter company premises by force intimidation or deception

15 Inducing Encouraging Coercing Bribing or Abetting Employee to Violate Rules

D

Inducing encouraging coercing bribing or abetting any employee or personnel to engage in any practice to deviate from ABC rules and regulations 16 Sabotage D Committing acts of sabotage in any form or manner

17 Unauthorized Distribution of Printed or Computer Network Materials

C

Distributing written or sending computer networke-mail materials of any description to guests suppliers outside agencies officers employees or other personnel without proper authorization from ABC Management 18 Unauthorized postersAnnouncementsNotices C Putting up of notices announcements posters or other similar materials in ABC premises or in ABCrsquos computer

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

Corrective Action Guidelines

1 Corrective actions are sanctions imposed as soon as possible after the offense has been clearly established

2 The rules and corrective action shall be imposed with fairness Due process of law and the right to a prompt hearing will be accorded the errant employee

3 Corrective actions are constructive rather than punitive The disposition of the corrective action must be commensurate to the offense committed

4 Corrective action or sanction is limited to verbal warning written warning final warning and termination and in no instance is it in violation of any existing laws

Definition of Roles The responsibility of ensuring that the ABC standard of behavior and expected conduct are upheld is jointly vested upon the supervisors managers and the Human Resources They have the authority to initiate any corrective action whenever a deviation from ABCrsquos rules and regulations is committed

A Operations Manager 1 Ensures that all his managers and supervisors are fully aware of their

responsibilities in maintaining the standard behavior and expected conduct and understand all relevant rules and regulations

2 Reviews and approves (upon consultation with HR on termination cases) the corrective actions recommended by his manager or supervisor to ensure consistency objectivity and fairness prior to implementation

3 Assists in the settlement or clarification of issues which may arise in connection with this Manual

4 Ensures that the approved corrective action is implemented by his manager or supervisor

B SupervisorTeam Leaders 1 Maintains discipline and the expected conduct among subordinates to

achieve desired goals and performance level of hisher section or unit

2 Ensures that policies and guidelines prescribed in this Code are followed

3 In case of infringement of or deviation from ABCrsquos rules and regulations by any of the subordinates he investigates the matter and observes due process of law in accordance with the provisions and guidelines set in this Manual

4 Prepares the required reports on cases investigated andor corrective actions meted out for submission to the Operations Manager

5 Recommends the necessary corrective action or sanction

C Human Resources Group 1 Monitors proper implementation of the policies and guidelines contained

in this Code 2 Advises managers and supervisors as to how policies and guidelines

should be implemented

3 Ensures that such policies rules and regulations are regularly updated based on the needs of ABC This is done in close consultation with the General Manager

4 Advisescounsels other groups on how to handle sensitive cases involving termination or final warning leading to a termination

5 Clarifies matter with regard to the interpretation of the Code of Conduct

6 Encourages the development of an atmosphere where positive behavior is second nature to everyone

D General Manager 1 Acts as the final arbiter in case of impasse or deadlock in the corrective

action to be implemented 2 Makes the final approval in cases involving termination or final warning

leading to a termination

System of Sanction

Degree of Sanction 1st Offense 2nd Offense 3rd Offense 4th Offense

A Verbal Warning Written Reprimand Final Warning Termination

B Written Reprimand Final Warning Termination C Final Warning Termination D Termination

Infraction Degree of Sanction Rule 1 Acts of Dishonesty and Fraud 1 Betrayal of ABC Trust and Confidence

D Unauthorized disclosure of confidential information which includes but not limited to ABC documents to other companies or persons whether competitor or not 2 Robbery Theft Pilferage and Misappropriation of Funds D Robbery theft pilferage misappropriation of funds or its attempt in any form or manner

3 Falsification of DocumentsCheating

D

Falsifying any document record or information which include but not limited to personnel or financial or production record voucher receipt time sheet application form or presenting such falsified document records or information in any study inquiry research investigation or proceeding in which ABC is involved 4 BriberySpecial Treatment or Privilege D Bribery in any form or manner or acceptingsoliciting anything of value in exchange for or in consideration of any act decision or service connected with the performance of the employeersquos duties 5 Swindling D Defrauding guests suppliers outside agencies officers or other employees through false pretenses or falsification of documents

6

Borrowing Accepting or Soliciting from SuppliersCustomers

D

Borrowing accepting or soliciting money gifts commission material favors or anything of value from guests suppliers outside agencies officers or other employees with which ABC has a business relationship for personal benefit to gain 7 False Testimony D Giving false statements or testimonies to avoid responsibility or to distort the true facts to give undue advantage to oneself or another 8 Fraudulent Acts D Obtaining or attempting to obtain materials through fraudulent order and collusion with the person doing so in which the ABC has suffered or stands to suffer monetary and material loss Improperly withdrawing ABC supplies records equipment tools or other assets from the ABC without proper authorization

9 Substituting ABC Resources etc

D

Substituting ABC supplies materials equipment and other resources with another of inferior quality or of lesser value with intent to defraud

10

Unauthorized possession of ABC Property

D

Unauthorized possession or use of ABC property supplies or resources or any property owned by or belonging to another employee

11 Unauthorized Bringing Into or Taking Out Any Article from ABC Premises D Bringing into or taking out from ABC premises any article without proper authorization and Security Pass (ABC) reserves the right to inspect personal items packages or bags carried by an employee or personnel in or out of the ABC premises) 12 Unauthorized ldquoSales of ABC Property D Engaging in unauthorized sale of any ABC property supplies medicines or resources or any property owned by or belonging to another employee 13 Unauthorized Possession of Master keys Duplicate Keys etc D Unauthorized possession of master keys duplicate keys picklocks andor similar device which can open offices lockers drawers desks cabinets doors rooms offices and other areas 14 Use of ABC Time Premises etc for personal Benefit D Using ABC time premises vehicles tools equipment supplies or materials for personal benefit 15 Use of Communications Equipment Services or Facilities C Using ABC telephones cell phones electronic mail internet and other communication facilities without proper authorization or for personal benefit 16 Hiding a Contagious Disease C Hiding a known contagious disease or major illness which include but not limited to HIV Tuberculosis Hepatitis Sexually Transmitted Diseases which may endanger the health or life of guests suppliers officers and other employees 17 Fraudulent Reporting of Sick Leave C Calling in sick or extending sick leave in order to obtain sick leave benefit or for other purposes 18 Being Reported as Not at Home C

Being reported as not at home by the visiting physician or any ABC Representative during a sick leave 19 Sending a ldquoSick Noticerdquo C Sending a ldquoSick Noticerdquo after having been assessed examined ldquofit to workrdquo slip by the ABC physician 20 Loitering while Unfit to work C Loitering around company premises after having been advised to go home by the ABC Physician 21 SwipingAltering Another Employeersquos Time Card C Knowingly swiping the attendance card of another employee or having onersquos attendance card swiped by another employee or maliciously removing of time card or attendance records from its proper place or unauthorized alteration of attendance records 22 Tampering with Employee Locker D 16 Tampering with another employeersquos locker which constitutes violation of an individualrsquos privacy and destruction of ABC property 23 Engaging in Competitive Operations D Engaging in unauthorized competitive operations or business similar to those of ABC 24 Giving False Information C Giving false inaccurate misleading incomplete delayed or no information to outside agencies suppliers guests officers or other employees when the employee knows should know or is in a position to obtain such information resulting in inconvenience or expenses to the guest outside agency suppliers officer or other employees or personnel or loss of revenue or additional cost to ABC 25 Giving False Name To Caller C Providing different name or refusal to give ID to a caller to avoid being complained or identified 26 Unauthorized Access to ComputerFiles C Using computer terminal for other purposesunauthorized access to the computer system 27 Not Reporting Lost and Found Items C Failure to report lost-and-found items or to turn over lost-and-found items within 24 hours to the In-House Security Department 28 Other Acts of Dishonesty and Fraud D Committing other acts of dishonesty and fraud where there is a clear intent of personal gain and the dishonest or fraudulent act is prejudicial to the gust outside agency supplier officer or other employees and personnel of ABC or the dishonest or fraudulent act is done to avoid responsibility or serious consequence Rule 2 Acts Against Decency and Morals 1 Indecent Acts D Indecent or lewd act or conduct or malicious sexual advances or any similar act within ABC premi8ses or which affects or disrupts onersquos or anotherrsquos work 2 Indecent Utterances D Indecent lewd immoral utterances within ABC premises 3 Pornographic Exhibits or Show D Showing exhibiting posting or surfing pornographic materials pictures films or literature within ABC premises 4 Immoral practices D

Engaging in any immoral or unethical practices or offering services to customers or co-employees within ABC premises (Like pimping providing male and female companion etc) or engaging in any conduct which violates common decency or morality like sexual exhibition voyeurism etc 5 Sexual Harassment D Subject to Company policylegislation Rule 3 Criminal Acts 1 Conviction D Conviction of any criminal offense involving moral turpitude under Bangladesh or International law 2 Commission of a Crime D Committing a crime against a person or ABC property within or outside ABC premise 3 Use or Sale of Prohibited Drugs D Using possessing of or pushing selling or supplying of prohibited or dangerous drugs and their derivatives to guests suppliers outside agencies officers and other employees 4 Carrying Guns or Dangerous Weapons D Unauthorized carrying bringing or attempting to bring firearms ammunitions explosives sharp or deadly weapons within ABC premises

Rule 4 Acts Against Peace and Order 1 Destruction of property D Destroying or damaging property records or information of ABC its guests suppliers outside agencies officers or employees 2 Endangering Safety DEndangering safety of guests suppliers officers or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency 3 Tampering with Fire Equipment D Using removing or tampering with fire protection equipment for purposes other than fire fighting 4 Driving Recklessly C Driving any vehicle recklessly or at excessive speed within or outside ABC premises

5 Driving under the Influence of Liquor or Other Controlled Substance

C

Driving under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 6 Smoking in ABC premises C Smoking in ABC premises and other designated non-smoking areas 7 EnteringUsing Restricted Areas C Unauthorized entry or use of restricted areas or premises ie server room VIPrsquosOfficerrsquos room and the like 8 Refusing to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to prescribed procedures on accidents safety or security regulations that may prejudice guests officers outside agencies

employees other personnel and or ABC property 9 Disregard of Security Standards D 18 Refusing to submit to security personnel in the conduct of their duties ie baggage inspection body search vehicle inspection inquiry on a certain investigation frisking etc 10 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault 11 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault

12 Shouting Threatening Intimidating Insulting or Quarreling

D

Shouting threatening intimidating insulting quarreling or inciting to quarrel with a guest supplier outside agency officer or another employee or doing something illegal or immoral to the other employee or hisher family in connection with hisher job or against guests suppliers outside agencies officers employees or other personnel 13 Involvement in Riots and Disorder C Instigating provoking or participating in any riot and disorder that may result in work slowdowns or stoppage or disruption of any ABC sponsored activities 14 Entering by Force D Entering or attempting to enter company premises by force intimidation or deception

15 Inducing Encouraging Coercing Bribing or Abetting Employee to Violate Rules

D

Inducing encouraging coercing bribing or abetting any employee or personnel to engage in any practice to deviate from ABC rules and regulations 16 Sabotage D Committing acts of sabotage in any form or manner

17 Unauthorized Distribution of Printed or Computer Network Materials

C

Distributing written or sending computer networke-mail materials of any description to guests suppliers outside agencies officers employees or other personnel without proper authorization from ABC Management 18 Unauthorized postersAnnouncementsNotices C Putting up of notices announcements posters or other similar materials in ABC premises or in ABCrsquos computer

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

3 Ensures that such policies rules and regulations are regularly updated based on the needs of ABC This is done in close consultation with the General Manager

4 Advisescounsels other groups on how to handle sensitive cases involving termination or final warning leading to a termination

5 Clarifies matter with regard to the interpretation of the Code of Conduct

6 Encourages the development of an atmosphere where positive behavior is second nature to everyone

D General Manager 1 Acts as the final arbiter in case of impasse or deadlock in the corrective

action to be implemented 2 Makes the final approval in cases involving termination or final warning

leading to a termination

System of Sanction

Degree of Sanction 1st Offense 2nd Offense 3rd Offense 4th Offense

A Verbal Warning Written Reprimand Final Warning Termination

B Written Reprimand Final Warning Termination C Final Warning Termination D Termination

Infraction Degree of Sanction Rule 1 Acts of Dishonesty and Fraud 1 Betrayal of ABC Trust and Confidence

D Unauthorized disclosure of confidential information which includes but not limited to ABC documents to other companies or persons whether competitor or not 2 Robbery Theft Pilferage and Misappropriation of Funds D Robbery theft pilferage misappropriation of funds or its attempt in any form or manner

3 Falsification of DocumentsCheating

D

Falsifying any document record or information which include but not limited to personnel or financial or production record voucher receipt time sheet application form or presenting such falsified document records or information in any study inquiry research investigation or proceeding in which ABC is involved 4 BriberySpecial Treatment or Privilege D Bribery in any form or manner or acceptingsoliciting anything of value in exchange for or in consideration of any act decision or service connected with the performance of the employeersquos duties 5 Swindling D Defrauding guests suppliers outside agencies officers or other employees through false pretenses or falsification of documents

6

Borrowing Accepting or Soliciting from SuppliersCustomers

D

Borrowing accepting or soliciting money gifts commission material favors or anything of value from guests suppliers outside agencies officers or other employees with which ABC has a business relationship for personal benefit to gain 7 False Testimony D Giving false statements or testimonies to avoid responsibility or to distort the true facts to give undue advantage to oneself or another 8 Fraudulent Acts D Obtaining or attempting to obtain materials through fraudulent order and collusion with the person doing so in which the ABC has suffered or stands to suffer monetary and material loss Improperly withdrawing ABC supplies records equipment tools or other assets from the ABC without proper authorization

9 Substituting ABC Resources etc

D

Substituting ABC supplies materials equipment and other resources with another of inferior quality or of lesser value with intent to defraud

10

Unauthorized possession of ABC Property

D

Unauthorized possession or use of ABC property supplies or resources or any property owned by or belonging to another employee

11 Unauthorized Bringing Into or Taking Out Any Article from ABC Premises D Bringing into or taking out from ABC premises any article without proper authorization and Security Pass (ABC) reserves the right to inspect personal items packages or bags carried by an employee or personnel in or out of the ABC premises) 12 Unauthorized ldquoSales of ABC Property D Engaging in unauthorized sale of any ABC property supplies medicines or resources or any property owned by or belonging to another employee 13 Unauthorized Possession of Master keys Duplicate Keys etc D Unauthorized possession of master keys duplicate keys picklocks andor similar device which can open offices lockers drawers desks cabinets doors rooms offices and other areas 14 Use of ABC Time Premises etc for personal Benefit D Using ABC time premises vehicles tools equipment supplies or materials for personal benefit 15 Use of Communications Equipment Services or Facilities C Using ABC telephones cell phones electronic mail internet and other communication facilities without proper authorization or for personal benefit 16 Hiding a Contagious Disease C Hiding a known contagious disease or major illness which include but not limited to HIV Tuberculosis Hepatitis Sexually Transmitted Diseases which may endanger the health or life of guests suppliers officers and other employees 17 Fraudulent Reporting of Sick Leave C Calling in sick or extending sick leave in order to obtain sick leave benefit or for other purposes 18 Being Reported as Not at Home C

Being reported as not at home by the visiting physician or any ABC Representative during a sick leave 19 Sending a ldquoSick Noticerdquo C Sending a ldquoSick Noticerdquo after having been assessed examined ldquofit to workrdquo slip by the ABC physician 20 Loitering while Unfit to work C Loitering around company premises after having been advised to go home by the ABC Physician 21 SwipingAltering Another Employeersquos Time Card C Knowingly swiping the attendance card of another employee or having onersquos attendance card swiped by another employee or maliciously removing of time card or attendance records from its proper place or unauthorized alteration of attendance records 22 Tampering with Employee Locker D 16 Tampering with another employeersquos locker which constitutes violation of an individualrsquos privacy and destruction of ABC property 23 Engaging in Competitive Operations D Engaging in unauthorized competitive operations or business similar to those of ABC 24 Giving False Information C Giving false inaccurate misleading incomplete delayed or no information to outside agencies suppliers guests officers or other employees when the employee knows should know or is in a position to obtain such information resulting in inconvenience or expenses to the guest outside agency suppliers officer or other employees or personnel or loss of revenue or additional cost to ABC 25 Giving False Name To Caller C Providing different name or refusal to give ID to a caller to avoid being complained or identified 26 Unauthorized Access to ComputerFiles C Using computer terminal for other purposesunauthorized access to the computer system 27 Not Reporting Lost and Found Items C Failure to report lost-and-found items or to turn over lost-and-found items within 24 hours to the In-House Security Department 28 Other Acts of Dishonesty and Fraud D Committing other acts of dishonesty and fraud where there is a clear intent of personal gain and the dishonest or fraudulent act is prejudicial to the gust outside agency supplier officer or other employees and personnel of ABC or the dishonest or fraudulent act is done to avoid responsibility or serious consequence Rule 2 Acts Against Decency and Morals 1 Indecent Acts D Indecent or lewd act or conduct or malicious sexual advances or any similar act within ABC premi8ses or which affects or disrupts onersquos or anotherrsquos work 2 Indecent Utterances D Indecent lewd immoral utterances within ABC premises 3 Pornographic Exhibits or Show D Showing exhibiting posting or surfing pornographic materials pictures films or literature within ABC premises 4 Immoral practices D

Engaging in any immoral or unethical practices or offering services to customers or co-employees within ABC premises (Like pimping providing male and female companion etc) or engaging in any conduct which violates common decency or morality like sexual exhibition voyeurism etc 5 Sexual Harassment D Subject to Company policylegislation Rule 3 Criminal Acts 1 Conviction D Conviction of any criminal offense involving moral turpitude under Bangladesh or International law 2 Commission of a Crime D Committing a crime against a person or ABC property within or outside ABC premise 3 Use or Sale of Prohibited Drugs D Using possessing of or pushing selling or supplying of prohibited or dangerous drugs and their derivatives to guests suppliers outside agencies officers and other employees 4 Carrying Guns or Dangerous Weapons D Unauthorized carrying bringing or attempting to bring firearms ammunitions explosives sharp or deadly weapons within ABC premises

Rule 4 Acts Against Peace and Order 1 Destruction of property D Destroying or damaging property records or information of ABC its guests suppliers outside agencies officers or employees 2 Endangering Safety DEndangering safety of guests suppliers officers or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency 3 Tampering with Fire Equipment D Using removing or tampering with fire protection equipment for purposes other than fire fighting 4 Driving Recklessly C Driving any vehicle recklessly or at excessive speed within or outside ABC premises

5 Driving under the Influence of Liquor or Other Controlled Substance

C

Driving under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 6 Smoking in ABC premises C Smoking in ABC premises and other designated non-smoking areas 7 EnteringUsing Restricted Areas C Unauthorized entry or use of restricted areas or premises ie server room VIPrsquosOfficerrsquos room and the like 8 Refusing to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to prescribed procedures on accidents safety or security regulations that may prejudice guests officers outside agencies

employees other personnel and or ABC property 9 Disregard of Security Standards D 18 Refusing to submit to security personnel in the conduct of their duties ie baggage inspection body search vehicle inspection inquiry on a certain investigation frisking etc 10 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault 11 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault

12 Shouting Threatening Intimidating Insulting or Quarreling

D

Shouting threatening intimidating insulting quarreling or inciting to quarrel with a guest supplier outside agency officer or another employee or doing something illegal or immoral to the other employee or hisher family in connection with hisher job or against guests suppliers outside agencies officers employees or other personnel 13 Involvement in Riots and Disorder C Instigating provoking or participating in any riot and disorder that may result in work slowdowns or stoppage or disruption of any ABC sponsored activities 14 Entering by Force D Entering or attempting to enter company premises by force intimidation or deception

15 Inducing Encouraging Coercing Bribing or Abetting Employee to Violate Rules

D

Inducing encouraging coercing bribing or abetting any employee or personnel to engage in any practice to deviate from ABC rules and regulations 16 Sabotage D Committing acts of sabotage in any form or manner

17 Unauthorized Distribution of Printed or Computer Network Materials

C

Distributing written or sending computer networke-mail materials of any description to guests suppliers outside agencies officers employees or other personnel without proper authorization from ABC Management 18 Unauthorized postersAnnouncementsNotices C Putting up of notices announcements posters or other similar materials in ABC premises or in ABCrsquos computer

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

Borrowing accepting or soliciting money gifts commission material favors or anything of value from guests suppliers outside agencies officers or other employees with which ABC has a business relationship for personal benefit to gain 7 False Testimony D Giving false statements or testimonies to avoid responsibility or to distort the true facts to give undue advantage to oneself or another 8 Fraudulent Acts D Obtaining or attempting to obtain materials through fraudulent order and collusion with the person doing so in which the ABC has suffered or stands to suffer monetary and material loss Improperly withdrawing ABC supplies records equipment tools or other assets from the ABC without proper authorization

9 Substituting ABC Resources etc

D

Substituting ABC supplies materials equipment and other resources with another of inferior quality or of lesser value with intent to defraud

10

Unauthorized possession of ABC Property

D

Unauthorized possession or use of ABC property supplies or resources or any property owned by or belonging to another employee

11 Unauthorized Bringing Into or Taking Out Any Article from ABC Premises D Bringing into or taking out from ABC premises any article without proper authorization and Security Pass (ABC) reserves the right to inspect personal items packages or bags carried by an employee or personnel in or out of the ABC premises) 12 Unauthorized ldquoSales of ABC Property D Engaging in unauthorized sale of any ABC property supplies medicines or resources or any property owned by or belonging to another employee 13 Unauthorized Possession of Master keys Duplicate Keys etc D Unauthorized possession of master keys duplicate keys picklocks andor similar device which can open offices lockers drawers desks cabinets doors rooms offices and other areas 14 Use of ABC Time Premises etc for personal Benefit D Using ABC time premises vehicles tools equipment supplies or materials for personal benefit 15 Use of Communications Equipment Services or Facilities C Using ABC telephones cell phones electronic mail internet and other communication facilities without proper authorization or for personal benefit 16 Hiding a Contagious Disease C Hiding a known contagious disease or major illness which include but not limited to HIV Tuberculosis Hepatitis Sexually Transmitted Diseases which may endanger the health or life of guests suppliers officers and other employees 17 Fraudulent Reporting of Sick Leave C Calling in sick or extending sick leave in order to obtain sick leave benefit or for other purposes 18 Being Reported as Not at Home C

Being reported as not at home by the visiting physician or any ABC Representative during a sick leave 19 Sending a ldquoSick Noticerdquo C Sending a ldquoSick Noticerdquo after having been assessed examined ldquofit to workrdquo slip by the ABC physician 20 Loitering while Unfit to work C Loitering around company premises after having been advised to go home by the ABC Physician 21 SwipingAltering Another Employeersquos Time Card C Knowingly swiping the attendance card of another employee or having onersquos attendance card swiped by another employee or maliciously removing of time card or attendance records from its proper place or unauthorized alteration of attendance records 22 Tampering with Employee Locker D 16 Tampering with another employeersquos locker which constitutes violation of an individualrsquos privacy and destruction of ABC property 23 Engaging in Competitive Operations D Engaging in unauthorized competitive operations or business similar to those of ABC 24 Giving False Information C Giving false inaccurate misleading incomplete delayed or no information to outside agencies suppliers guests officers or other employees when the employee knows should know or is in a position to obtain such information resulting in inconvenience or expenses to the guest outside agency suppliers officer or other employees or personnel or loss of revenue or additional cost to ABC 25 Giving False Name To Caller C Providing different name or refusal to give ID to a caller to avoid being complained or identified 26 Unauthorized Access to ComputerFiles C Using computer terminal for other purposesunauthorized access to the computer system 27 Not Reporting Lost and Found Items C Failure to report lost-and-found items or to turn over lost-and-found items within 24 hours to the In-House Security Department 28 Other Acts of Dishonesty and Fraud D Committing other acts of dishonesty and fraud where there is a clear intent of personal gain and the dishonest or fraudulent act is prejudicial to the gust outside agency supplier officer or other employees and personnel of ABC or the dishonest or fraudulent act is done to avoid responsibility or serious consequence Rule 2 Acts Against Decency and Morals 1 Indecent Acts D Indecent or lewd act or conduct or malicious sexual advances or any similar act within ABC premi8ses or which affects or disrupts onersquos or anotherrsquos work 2 Indecent Utterances D Indecent lewd immoral utterances within ABC premises 3 Pornographic Exhibits or Show D Showing exhibiting posting or surfing pornographic materials pictures films or literature within ABC premises 4 Immoral practices D

Engaging in any immoral or unethical practices or offering services to customers or co-employees within ABC premises (Like pimping providing male and female companion etc) or engaging in any conduct which violates common decency or morality like sexual exhibition voyeurism etc 5 Sexual Harassment D Subject to Company policylegislation Rule 3 Criminal Acts 1 Conviction D Conviction of any criminal offense involving moral turpitude under Bangladesh or International law 2 Commission of a Crime D Committing a crime against a person or ABC property within or outside ABC premise 3 Use or Sale of Prohibited Drugs D Using possessing of or pushing selling or supplying of prohibited or dangerous drugs and their derivatives to guests suppliers outside agencies officers and other employees 4 Carrying Guns or Dangerous Weapons D Unauthorized carrying bringing or attempting to bring firearms ammunitions explosives sharp or deadly weapons within ABC premises

Rule 4 Acts Against Peace and Order 1 Destruction of property D Destroying or damaging property records or information of ABC its guests suppliers outside agencies officers or employees 2 Endangering Safety DEndangering safety of guests suppliers officers or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency 3 Tampering with Fire Equipment D Using removing or tampering with fire protection equipment for purposes other than fire fighting 4 Driving Recklessly C Driving any vehicle recklessly or at excessive speed within or outside ABC premises

5 Driving under the Influence of Liquor or Other Controlled Substance

C

Driving under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 6 Smoking in ABC premises C Smoking in ABC premises and other designated non-smoking areas 7 EnteringUsing Restricted Areas C Unauthorized entry or use of restricted areas or premises ie server room VIPrsquosOfficerrsquos room and the like 8 Refusing to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to prescribed procedures on accidents safety or security regulations that may prejudice guests officers outside agencies

employees other personnel and or ABC property 9 Disregard of Security Standards D 18 Refusing to submit to security personnel in the conduct of their duties ie baggage inspection body search vehicle inspection inquiry on a certain investigation frisking etc 10 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault 11 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault

12 Shouting Threatening Intimidating Insulting or Quarreling

D

Shouting threatening intimidating insulting quarreling or inciting to quarrel with a guest supplier outside agency officer or another employee or doing something illegal or immoral to the other employee or hisher family in connection with hisher job or against guests suppliers outside agencies officers employees or other personnel 13 Involvement in Riots and Disorder C Instigating provoking or participating in any riot and disorder that may result in work slowdowns or stoppage or disruption of any ABC sponsored activities 14 Entering by Force D Entering or attempting to enter company premises by force intimidation or deception

15 Inducing Encouraging Coercing Bribing or Abetting Employee to Violate Rules

D

Inducing encouraging coercing bribing or abetting any employee or personnel to engage in any practice to deviate from ABC rules and regulations 16 Sabotage D Committing acts of sabotage in any form or manner

17 Unauthorized Distribution of Printed or Computer Network Materials

C

Distributing written or sending computer networke-mail materials of any description to guests suppliers outside agencies officers employees or other personnel without proper authorization from ABC Management 18 Unauthorized postersAnnouncementsNotices C Putting up of notices announcements posters or other similar materials in ABC premises or in ABCrsquos computer

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

Being reported as not at home by the visiting physician or any ABC Representative during a sick leave 19 Sending a ldquoSick Noticerdquo C Sending a ldquoSick Noticerdquo after having been assessed examined ldquofit to workrdquo slip by the ABC physician 20 Loitering while Unfit to work C Loitering around company premises after having been advised to go home by the ABC Physician 21 SwipingAltering Another Employeersquos Time Card C Knowingly swiping the attendance card of another employee or having onersquos attendance card swiped by another employee or maliciously removing of time card or attendance records from its proper place or unauthorized alteration of attendance records 22 Tampering with Employee Locker D 16 Tampering with another employeersquos locker which constitutes violation of an individualrsquos privacy and destruction of ABC property 23 Engaging in Competitive Operations D Engaging in unauthorized competitive operations or business similar to those of ABC 24 Giving False Information C Giving false inaccurate misleading incomplete delayed or no information to outside agencies suppliers guests officers or other employees when the employee knows should know or is in a position to obtain such information resulting in inconvenience or expenses to the guest outside agency suppliers officer or other employees or personnel or loss of revenue or additional cost to ABC 25 Giving False Name To Caller C Providing different name or refusal to give ID to a caller to avoid being complained or identified 26 Unauthorized Access to ComputerFiles C Using computer terminal for other purposesunauthorized access to the computer system 27 Not Reporting Lost and Found Items C Failure to report lost-and-found items or to turn over lost-and-found items within 24 hours to the In-House Security Department 28 Other Acts of Dishonesty and Fraud D Committing other acts of dishonesty and fraud where there is a clear intent of personal gain and the dishonest or fraudulent act is prejudicial to the gust outside agency supplier officer or other employees and personnel of ABC or the dishonest or fraudulent act is done to avoid responsibility or serious consequence Rule 2 Acts Against Decency and Morals 1 Indecent Acts D Indecent or lewd act or conduct or malicious sexual advances or any similar act within ABC premi8ses or which affects or disrupts onersquos or anotherrsquos work 2 Indecent Utterances D Indecent lewd immoral utterances within ABC premises 3 Pornographic Exhibits or Show D Showing exhibiting posting or surfing pornographic materials pictures films or literature within ABC premises 4 Immoral practices D

Engaging in any immoral or unethical practices or offering services to customers or co-employees within ABC premises (Like pimping providing male and female companion etc) or engaging in any conduct which violates common decency or morality like sexual exhibition voyeurism etc 5 Sexual Harassment D Subject to Company policylegislation Rule 3 Criminal Acts 1 Conviction D Conviction of any criminal offense involving moral turpitude under Bangladesh or International law 2 Commission of a Crime D Committing a crime against a person or ABC property within or outside ABC premise 3 Use or Sale of Prohibited Drugs D Using possessing of or pushing selling or supplying of prohibited or dangerous drugs and their derivatives to guests suppliers outside agencies officers and other employees 4 Carrying Guns or Dangerous Weapons D Unauthorized carrying bringing or attempting to bring firearms ammunitions explosives sharp or deadly weapons within ABC premises

Rule 4 Acts Against Peace and Order 1 Destruction of property D Destroying or damaging property records or information of ABC its guests suppliers outside agencies officers or employees 2 Endangering Safety DEndangering safety of guests suppliers officers or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency 3 Tampering with Fire Equipment D Using removing or tampering with fire protection equipment for purposes other than fire fighting 4 Driving Recklessly C Driving any vehicle recklessly or at excessive speed within or outside ABC premises

5 Driving under the Influence of Liquor or Other Controlled Substance

C

Driving under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 6 Smoking in ABC premises C Smoking in ABC premises and other designated non-smoking areas 7 EnteringUsing Restricted Areas C Unauthorized entry or use of restricted areas or premises ie server room VIPrsquosOfficerrsquos room and the like 8 Refusing to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to prescribed procedures on accidents safety or security regulations that may prejudice guests officers outside agencies

employees other personnel and or ABC property 9 Disregard of Security Standards D 18 Refusing to submit to security personnel in the conduct of their duties ie baggage inspection body search vehicle inspection inquiry on a certain investigation frisking etc 10 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault 11 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault

12 Shouting Threatening Intimidating Insulting or Quarreling

D

Shouting threatening intimidating insulting quarreling or inciting to quarrel with a guest supplier outside agency officer or another employee or doing something illegal or immoral to the other employee or hisher family in connection with hisher job or against guests suppliers outside agencies officers employees or other personnel 13 Involvement in Riots and Disorder C Instigating provoking or participating in any riot and disorder that may result in work slowdowns or stoppage or disruption of any ABC sponsored activities 14 Entering by Force D Entering or attempting to enter company premises by force intimidation or deception

15 Inducing Encouraging Coercing Bribing or Abetting Employee to Violate Rules

D

Inducing encouraging coercing bribing or abetting any employee or personnel to engage in any practice to deviate from ABC rules and regulations 16 Sabotage D Committing acts of sabotage in any form or manner

17 Unauthorized Distribution of Printed or Computer Network Materials

C

Distributing written or sending computer networke-mail materials of any description to guests suppliers outside agencies officers employees or other personnel without proper authorization from ABC Management 18 Unauthorized postersAnnouncementsNotices C Putting up of notices announcements posters or other similar materials in ABC premises or in ABCrsquos computer

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

Engaging in any immoral or unethical practices or offering services to customers or co-employees within ABC premises (Like pimping providing male and female companion etc) or engaging in any conduct which violates common decency or morality like sexual exhibition voyeurism etc 5 Sexual Harassment D Subject to Company policylegislation Rule 3 Criminal Acts 1 Conviction D Conviction of any criminal offense involving moral turpitude under Bangladesh or International law 2 Commission of a Crime D Committing a crime against a person or ABC property within or outside ABC premise 3 Use or Sale of Prohibited Drugs D Using possessing of or pushing selling or supplying of prohibited or dangerous drugs and their derivatives to guests suppliers outside agencies officers and other employees 4 Carrying Guns or Dangerous Weapons D Unauthorized carrying bringing or attempting to bring firearms ammunitions explosives sharp or deadly weapons within ABC premises

Rule 4 Acts Against Peace and Order 1 Destruction of property D Destroying or damaging property records or information of ABC its guests suppliers outside agencies officers or employees 2 Endangering Safety DEndangering safety of guests suppliers officers or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency 3 Tampering with Fire Equipment D Using removing or tampering with fire protection equipment for purposes other than fire fighting 4 Driving Recklessly C Driving any vehicle recklessly or at excessive speed within or outside ABC premises

5 Driving under the Influence of Liquor or Other Controlled Substance

C

Driving under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 6 Smoking in ABC premises C Smoking in ABC premises and other designated non-smoking areas 7 EnteringUsing Restricted Areas C Unauthorized entry or use of restricted areas or premises ie server room VIPrsquosOfficerrsquos room and the like 8 Refusing to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to prescribed procedures on accidents safety or security regulations that may prejudice guests officers outside agencies

employees other personnel and or ABC property 9 Disregard of Security Standards D 18 Refusing to submit to security personnel in the conduct of their duties ie baggage inspection body search vehicle inspection inquiry on a certain investigation frisking etc 10 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault 11 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault

12 Shouting Threatening Intimidating Insulting or Quarreling

D

Shouting threatening intimidating insulting quarreling or inciting to quarrel with a guest supplier outside agency officer or another employee or doing something illegal or immoral to the other employee or hisher family in connection with hisher job or against guests suppliers outside agencies officers employees or other personnel 13 Involvement in Riots and Disorder C Instigating provoking or participating in any riot and disorder that may result in work slowdowns or stoppage or disruption of any ABC sponsored activities 14 Entering by Force D Entering or attempting to enter company premises by force intimidation or deception

15 Inducing Encouraging Coercing Bribing or Abetting Employee to Violate Rules

D

Inducing encouraging coercing bribing or abetting any employee or personnel to engage in any practice to deviate from ABC rules and regulations 16 Sabotage D Committing acts of sabotage in any form or manner

17 Unauthorized Distribution of Printed or Computer Network Materials

C

Distributing written or sending computer networke-mail materials of any description to guests suppliers outside agencies officers employees or other personnel without proper authorization from ABC Management 18 Unauthorized postersAnnouncementsNotices C Putting up of notices announcements posters or other similar materials in ABC premises or in ABCrsquos computer

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

employees other personnel and or ABC property 9 Disregard of Security Standards D 18 Refusing to submit to security personnel in the conduct of their duties ie baggage inspection body search vehicle inspection inquiry on a certain investigation frisking etc 10 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault 11 Assaulting or Inflicting Bodily Harm D Assaulting inflicting or fighting within ABC premises resulting in any kind of injury or any violent behavior wielding any form of weaponry even if no harm was actually inflicted to another whether guest supplier officer or another employee or outside ABC premises white on official duty except in case of defenses of onersquos self or another against unprovoked assault

12 Shouting Threatening Intimidating Insulting or Quarreling

D

Shouting threatening intimidating insulting quarreling or inciting to quarrel with a guest supplier outside agency officer or another employee or doing something illegal or immoral to the other employee or hisher family in connection with hisher job or against guests suppliers outside agencies officers employees or other personnel 13 Involvement in Riots and Disorder C Instigating provoking or participating in any riot and disorder that may result in work slowdowns or stoppage or disruption of any ABC sponsored activities 14 Entering by Force D Entering or attempting to enter company premises by force intimidation or deception

15 Inducing Encouraging Coercing Bribing or Abetting Employee to Violate Rules

D

Inducing encouraging coercing bribing or abetting any employee or personnel to engage in any practice to deviate from ABC rules and regulations 16 Sabotage D Committing acts of sabotage in any form or manner

17 Unauthorized Distribution of Printed or Computer Network Materials

C

Distributing written or sending computer networke-mail materials of any description to guests suppliers outside agencies officers employees or other personnel without proper authorization from ABC Management 18 Unauthorized postersAnnouncementsNotices C Putting up of notices announcements posters or other similar materials in ABC premises or in ABCrsquos computer

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

network without proper authorization from ABC Management 19 Other Acts of Disturbing peace and order C Committing any other acts which disturb the peace and order within ABC premises whether on or off-duty

Rule 5 Acts Against Goal Conduct and Behavior

1 LibelSlander D Making libelous malicious and false utterances or statements publications or engaging in gossip which tend to cause dishonor or embarrassment to guests suppliers outside agencies officers employees or other personnel 2 Discourtesy and Use of Disrespectful Language D Discourtesy either by acts or words using disrespectful or offensive language against a guest supplier outside agency officer or another employee or personnel 3 Abuse of Authority D Coercion maltreatment favoritism or any retaliatory act towards subordinate 4 Uncontrolled Temper C Displaying uncontrolled temper unbecoming of a decent ABC employee 5 Tampering of ABC AnnouncementsPosters D Removing defacing tearing mutilating or otherwise altering the contents andor form of any official announcement poster memorandum circular or other ABC documents placed on Bulleting Boards by ABC property Management 6 Vandalism D Writing on walls comfort rooms locker rooms lockers elevators machines equipment or any ABC property or premises 7 Being Under the Influence of Liquor or other Controlled Substances D Being under the influence of liquor or other controlled substances such as prohibited drugs within ABC premises or work area 8 Drinking Alcoholic Beverage D Drinking alcoholic beverages within ABC premises or outside ABC premises but performing work except in ABC authorized functions 9 Refusing to Follow Medical Advice C Refusing to follow the medical advice of the ABC Physician after being certified as ldquounfit to workrdquo 10 Refusing to Work C Refusing to report for work after being certified as ldquofit to workrdquo by the ABC physician 11 Refusing to accept work change of shift or work locations D Refusing to accept work assignment change of shift or work locations as required by the exigencies of the service or business operations 12 Refusing to Render Overtime or HolidayRest Day Work C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Refusing to work on Official Business C 20 Refusing to do official business outside ABC premises or outside working hours when required to do so by the superior 14 Refusing to Cooperate D

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

Refusing to cooperate with other employers or personnel in consonance with duties and responsibilities causing disruption of operations of the department or the business 15 Refusing to Notify about Contagious or Deadly Disease D Refusing to notify superior or HR about onersquos own contagious communicable or deadly disease or deadly disease 16 Refusing to Comply with Sanitation Rules C Refusing to comply with sanitation rules or improper use of sanitation facilities ie non-flushing of toilets spitting urinating at improper receptacles or areas littering and performing other unsanitary acts 17 Refusing to submit to the required Medical examination D Refusing to submit to the required Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by ABC 18 Refusing to Carry Out Instructions D Refusing to carry out verbal or written instructions policies and procedures or Standard Operating Procedures or any legitimate order issued by the ABC management 19 Refusing to Comply with Government Requirements D Refusing to comply with the national and local government requirements as required by ABC ie health certificates police clearance etc 20 Engaging in Any Form of Gambling or Game of Chance D Engaging in any form of gambling or games of chance inside ABC premises or while on duty outside ABC premises 21 Horseplay C Engaging in horseplay mischief running making pranks scuffling throwing things or other personnel 22 Engaging in Usury C Engaging in usurious money lending business with guests suppliers outside agencies officers employees or other personnel 23 Refusing to Follow Policy on the Use of ABC Resources C Refusing to follow policy on the use of ABC resources 24 Refusing to Attend a Scheduled Training Session or Seminar C Refusing to attend a scheduled training session or seminar despite advance notice 25 Unauthorized Activities C Conducting unauthorized activities personal business ie buy and sell business or any unnecessary undertaking such as watching TV playing sending irrelevant text messages reading unnecessary materials at ABC time andor premises without due permission in writing from the Management 26 Holding unauthorized Meetings D

Holding unauthorized meetings ie meetings not related to ABC business or holding illegal assembly within ABC premises or while on duty 27 SmokingChewing Gum C Smoking or chewing gum while on duty andor in the presence of guests suppliers officers employees or other personnel 28 Loafing or Loitering While on Duty B Loafing loitering malingering wasting time inside the operations area while on break andon duty 29 Working or Indulging in Strenuous Activity C Working moonlighting or indulging in strenuous or irregular physical activity at the time of a home visit or after being sent home or after sending a ldquosick

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

noticerdquo 30 Loafing or Loitering After End of Working Hours B Loafing or loitering in ABC premises after the end of working hours to malinger socialize with other employees pass away the time or for any other reason 31 Prolonging Break or Rest Periods B Prolonging break or rest periods or taking more break times than authorized 32 Taking meal breaks at unauthorized times A Not following scheduled beak time or taking meals prior to break time without approval by supervisor 33 Leaving Duty Areas or Going Outside ABC Premises C Refusing to follow policy on the use of ABC resources 34 Extending Leave Periods B Continuing to go on leave despite disapproval by the supervisor or extending original period of previously authorized vacation or sick-leave without prior authorization or justifiable reason 35 Bringing InStoring of Personal Belongings B Bringing in or storing of personal belongings in other lockers or areas not assigned to the employee or personnel 36 Insubordination D Willfully defying or disregarding ABC authority Disobeying delaying or non-execution of any official systemprocedure or any direct order or instruction written or verbal (with witnesses) that results to re-work disruption work stoppage slowdown delay accident injuries damages or loss 37 Other Acts of Discourtesy Misconduct or Misbehavior C Committing other acts of discourtesy misconduct or misbehavior where there is an overt deliberate act which shows disrespect disobedience or contempt towards ABC guests suppliers outside agencies officers employees or other personnel Rule 6 Acts of Negligence 22 1

Failure to Account for ABC Revenue or Report LostDamaged ABC property

C

Failure to report loss of ABC revenue property spoilage or damage of property andor is parts assets supplies equipment etc within 24 hours without unnecessary delay involving employees officers employees and other personnel 2 Causing Loss of Revenue or Causing Loss or Damage to ABC Property C Causing Loss of revenue or causing loss spoilage or damage to ABC property andor its parts assets supplies equipment machinery furniture or endangering the efficiency of the machines and equipment through negligence carelessness or inefficiency (In case of loss spoilage or damages the employee concerned shall be required to pay in addition to the corrective action ABC may from time to time issue guidelines policies and procedures instructions where the sanction other than provided in this Code is specifically given) 3 Failure to Report Accident or Injury C Failure to report to the proper authority any accident or injury within 24 hours without unnecessary delay involving guests officers employees and other personnel 4 Receiving Below Expectations Ratings D Receiving two (2) successive Needs Improvement ratings in the performance and Competency Evaluation within a 12-month period while holding the same or an equivalent position 5 AWOL In Excess of One (1) Calendar Day D

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

Incurring absence without officialauthorized leave in excess of one (1) calendar day 6 Failure to report For Work C Failure to report for work promptly upon the expiration of the leave of absence without justifiable reason and approvedauthorized written notice 7 Receiving Visitors A Receiving visitors during working hours for personal reasons or makingreceiving personal telephone calls 8 Failure to Log In or Out A Failure to record attendance by not logging in or out of the Swiping Machine 9 Failure to Comply with ABC Dress Code A Failure to comply with the ABC prescribed Dress Code while on duty 10 Failure to Notify Change in Employee Data A Failure to notify superior and HR in writing of change of employee personal data such as but not limited to civil status name of dependents or additional dependents home address outstanding loan and other employment information within five (5) working days from date of such changes 11 Failure to report Contagious or Deadly Disease C

21 Failure to notify superior and HR about employeersquos own contagious communicable or deadly disease or failure to report to superior and HR while knowing another employee is suffering from any contagious communicable or deadly disease 12 Failure to Comply with Sanitation Rules C Refusing to render overtime holiday or rest day work despite legitimate circumstances and reasonable notice andor after signifying willingness to perform authorized OT works 13 Failure to Submit to Annual Medical Examination C Failure to submit to the required Annual Medical Dental Physical and other health examinations ie prohibited drugs HIV Hepatitis Sexually Transmitted Diseases that are required by the ABC 14 Failure to Use the Required Safety DeviceEquipment D Failure to use the required safety device or protective equipment established by the ABC health and safety rules 15 Failure to Comply with Government Requirements D Failure to comply with national and local government equipments as required by the ABC ie health certificates police clearance etc 16 Failure to Provide Necessary Service C Unjustified failure to provide or procure materials supplies facilities or services in a timely manner which are essential in the proper servicing of guest officers employees or other personnel at the require level of quality and quantity 17 Failure to Comply with PrescribedControl Procedures D Failure to comply or conform with prescribed or control procedures such as but not limited to standard operating procedures on accidents safety or security regulations that may prejudice guests officers employees and other personnel 18 Failure to Comply with Security Standards D Failure to submit to security personnel in the conduct of their duties ie baggage inspection body search finger printing inquiry on a certain investigation frisking etc 19 Unauthorized EntranceExit D Gaining entrance to or existing from ABC by any means other than by

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

the official entranceexit designated for employees 20 Failure to Take Corrective Action D Failure of the immediate superiormanager to report andor take action on any violation of hisher subordinate 21 Failure to Attend a Scheduled Training Session or Seminar B Failure to attend a scheduled Training Session or Seminar without justifiable reason 22 Delegating Duties to others C Delegating other responsibilities functions duties not officially designated or authorized for others to perform ie Supervisor delegating hisher work to an agent 23 Failure to comply with ABC policies and procedures C Failure to comply or conform to ABC policies and procedures promulgated from time to time 24 Other Acts of Negligence C Any other acts which may endanger safety of superiors or employees or unnecessary disruption of operations through gross negligence carelessness or inefficiency

Rule 7 Acts against Operational Policies 1 Eating and Drinking inside the Operations A Eating food or drinking from an open container while on the production floor 2 Gross Discourtesy to Clients D Arguing with clients or uttering rude remarks to customers which also include releasing line while caller is still speakingon the line 3 Delaying Working on Queued Work A Not immediately doing ones assigned work for no valid reasons 4 Unauthorized Use of Log-in ID B Unauthorized use of somebodyrsquos log-in ID 5 Unauthorized Log-out B Logging-out of terminal without valid reason and outside break schedule 6 Below par Quality Score B Agents showing score and fulfillment scores below tenure-based performance target 7 Unauthorized Moving of Equipment B Changingremoving keyboard function keys keyboard headset etc from one station to another without authority 8 Not Wearing Company ID A Violation of any regulation on the use or wearing of ABC company ID 9 Sleeping While on Duty C Sleeping in any position while on duty 10 Unauthorized Use of Telephone B Using officeAdmin telephones to make personal calls without authorization

Employeersquos Copy

ACKNOWLEDGMENT I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein

Employeersquos Signature over printed Name Date

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

ABC 201 File Copy

ACKNOWLEDGMENT

I hereby acknowledge receipt of the ABC Ltd Code of Conduct in handbook form

I certify that I will have read and fully understood all the contents of the Code of Conduct including ABCrsquos Vision Mission Core Values and Strategies as well as the rules and regulations contained therein within one (1) day from this date______________

Furthermore I agree to work with and abide by all the rules and regulations contained in the Code of Conduct and further commit myself to uphold ABCrsquos Mission Core Values and Strategies I also state that should I deviate from such I will accept the corresponding corrective actions or sanctions as contained herein Employeersquos Signature over printed Name Date

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

Section 2 Company Policies and procedures

A Language in the Workplace

ABC Ltd Inc strives to create and promote a professional environment in which to conduct business All employees and vendors are prohibited from engaging in any activity that would detract from this goal

ABC provides services to American customers Hence employees are required to speak only American English within the office vicinity especially in the production floor to further enhance language skills which are required to conduct business

Profanity and abusive languages are strictly forbidden in the work place or on any ABC Ltd premises

B Work HoursMeal and Rest Periods

Given the nature of the companyrsquos business and taking onto consideration client requirements ABC will operate seven (7) days per week and will follow a twenty-four hour (24-hr) work cycle or as when the company so decides Employees may be assigned based upon the needs of the business on shifting schedules The shift will comprise of seven and a half (75) hours paid work (excluding rest periods) two fifteen (15) minutes paid breaks and one(1) hour unpaid meal break

An employeersquos meal and break period will be determined by the needs of the business The employeersquos work hours and rest days may change according to the needs of the Company

C Work Days and Weekly Rest Days

ABC will operate seven (7) days a week An employee is required to work six (6) days a week scheduling of rest days is dependent on an employeersquos workload andor work assignment to be determined by the needs of the business Rest days may change according to the needs of the business

D Night Shift Differential

An employee shall be paid night shift differential of twenty percent (20) of hisher regular pay for each hour of work performed between 10 pm and 6 am For overtime work that falls between 10 pm and 6 am night shift differential shall be paid over and above the premium pay for overtime work

Employees who render work between 10 pm and 6 am will be compensated according to the table below

WORK DONE NIGHTSHIFT RATE NIGHTSHIFT IS OT WORK

Regular Working Day 120 ratehr + 20 of the OT ratehr Regular Holiday 120 x (200 x ratehr) + 20 of the OT ratehr Regular Holiday amp Rest Day 120 x (260 x ratehr) +20 of the OT ratehr

E Overtime Work

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

Hours during which the employee performs work beyond the minimum eight (8) hours daily requirement is considered overtime work Non-productive hours (holiday vacation paid time off etc) will not count toward overtime compensation All requests for overtime work must be authorized by the section or department manager Employees who render overtime work (work rendered in excess of eight (8) hours will be compensated according to the table below

WORK DONE OVERTIME RATEPREMIUM Regular Working Day 25 of 100Regular Holiday 30 of 200Regular Holiday amp Rest Day

30 of 260

Employees may volunteer for OT by following the procedures at their location established to solicit overtime Overtime will be awarded based on the needs of the business It is the employeesrsquo responsibility to ensure the request for overtime has been approved before they are authorized to work it

Employees working overtime hours are subject to the same policies and procedures that govern regularly scheduled hours regardless of the length of the shift Employees who are late for the beginning of an approved overtime shift or employees who defer from working the shift without approval will be marked absent or late and treated in accordance with their departmentrsquos Attendance Policy Program

If the needs of the business change prior to the start of an employeersquos overtime shift and the overtime are no longer required employees will be released from the shift If the companyrsquos overtime requirements change after the start of the shift employees will be permitted to complete the shift

F Holidays

The following holidays shall be observed (for the 2006 Calendar year)

Date Events Day(s) Remarks

January 10 11 amp 12 Eid-Ul-Azha 3 days February 09 Muharram 1 day February 21 International Motherrsquos Language

Shaheed Dibosh 1 day March 26 Independence Day 1 day April 11 Eid- Endash Milad -Un ndashNabi 1 day April 14 Bengali New Year 1 day May 01 May Day 1 day May 11 Buddha Purnima 1 day August 16 Janmastami 1 day September 09 Shab- E- Baraat 1 day October 02 Durga Puja 1 day October 20 Jumaat- Ul- Bida 1 day October 21 Shab- E- Qadar 1 day October 24 25 amp 26 Eid- Ul- Fitr 3 days November 7 Jatiyo Sanghati Dibash 1 day December 16 Victory Day 1 day December 25 Christmas Day 1 day

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

Subject to appearance of the moon

Total Holidays 21 days Total working days to treat holidays 19 days

Holidays Only employees who worked on the scheduled workday immediately preceding a holiday will be entitled to holiday pay Employees who are on leave of absence without pay on the day immediately preceding a regular holiday may not be paid the required holiday pay if they did not work on such regular holiday An employee who works on a regular holiday will be paid two hundred (200) percent of his daily rate If the special holiday falls on the employees scheduled rest day he shall be entitled to an additional compensation of fifty percent (50) of his regular rate

G Training Contractual Services Agreement

An employee who undergoes specialized training which would require the company considerable amount of investment may be subject to fulfill a contractual service agreement with ABC to ensure that an effective transfer of knowledge and skills is undertaken This shall be on case per case basis depending on the amount of investment which that training requires

H Time Reporting Policy

Each employee is responsible for knowing and consistently using the process for reporting time worked or absence in a given pay period Supervisors or managers are responsible for assisting employees in understanding the process for reporting employee time worked or absences Human Resource Department is responsible for answering questions regarding the application of the policy and process for reporting employee time worked or absence

I Attendance and Punctuality

It is the policy of the company to require its employees to strictly adhere to work schedules in order to meet operational demands and maximize work efficiency and productivity

Timekeeping procedures are standardized to ensure consistency in determining the salaries and allowances to be paid and to establish an effective monitoring system to ensure that attendance of all employees are properly accounted and monitored During the probationary period all absences and tardiness will be unpaid

Absence and Tardiness An employee is considered absent when heshe is absent for work more than 60 minutes following the start of the work schedule In case of failure or inability of the

Work (First 8 hours) Wage Rate

Regular Holiday 200 Regular Holiday amp Rest Day

260

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

employee to report for work due to an emergency the employee is expected to contact hisher immediate superior within the first 60 minutes of hisher work schedule

Employees are subject to corrective actions for excessive absences

All trainees are expected to comply with all training attendance expectations

A probationary employee is allowed three (3) attendance occurrences in a rolling 30-day period An occurrence constitutes an absence or tardy and any combination thereof An employee absent for consecutive days with accredited doctorrsquos certificate will be charged with a single occurrence The fourth occurrence willresult in separation from the company An employee showing a pattern of abuse of this policy during probation will not be recommended for regularization

For regular employees counseling takes place after each occurrence Corrective action will be imposed upon accrual of points beyond sick leave

6 points = Verbal Warning 7 points = Written Warning 8 points = Final Warning 9 points = Termination

Points will be based on a rolling 6-month period

Tardiness of up to two (2) hours from start of work shift is equivalent to frac14 dayrsquos absence Tardiness of more than two (2) hours from start of work shift is equivalent to frac12 dayrsquos absence Tardiness beyond half work shift is considered a full dayrsquos absence

No Call No Show ldquoNCNSrdquo is considered two full dayrsquos absence and shall be dealt with accordingly

In extraordinary cases an employee can use his earned vacation leave where an illness or injury requires an extended recuperation time However a medical certificate issued by an accredited company physician for this purpose is required before an employee can use his earned vacation leave Official Business (OB)

Employees who attend seminars orientations trainings go to venue outside of hisher base to represent the Company or conduct business in an official capacity visit a supplier or conductattend meetings outside of hisher work base are required to file an Official Business Notice to inform his her immediate superior of hisher whereabouts and to indicate hisher physical absence in hisher work station is due to official work or business

Official Business Notice not submitted on or before the deadline established herein will mean a deduction in the payroll of the concerned employee

J Drug and Alcohol

Our ability to maintain a safe workplace and to promote high standards of employee health is directly dependent upon the establishment and maintenance of a workplace that is free from the adverse effects of drug use and alcohol abuse

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

ABC employees are required to be fit for duty at all times while on duty or on company premises The term ldquoon dutyrdquo includes working time and breaks regardless of whether employees are on the premises or paid Company premises include our facilities parking areas surrounding grounds or motor vehicles thereon and company owned and rented vehicles An employee is considered unfit for duty if while on duty or on company premises the employee is under the influence of illegal drugs or alcohol or has a blood alcohol level of 04 or higher For the purpose of this policy the term ldquoillegal drugsrdquo includes the use or distribution of prescription medications in an illegal fashion or the use of other illegal substances An employee who is unfit for duty will be subjected to discharge following the relevant provisions under the Code of Conduct

The legal use of prescribed drugs is permitted on the job only if it does not impair an employeersquos ability to perform the essential functions of the job effectively and in safe manner that does not endanger other individuals in the workplace An employee who will be using prescribed drugs has an obligation both to determine from hisher physician whether drugs could impair job performance and advise hisher supervisor of any possible impact on the employeersquos ability to perform hisher job

The use or possession of alcohol while on duty or on Company premises is strictly forbidden and is considered ground for termination of employment Please note that this policy prohibits an employee from consuming alcohol or illegal drugs even while ldquoon breakrdquo of company premises An employee may have ldquounopenedrdquo containers of alcoholic beverages in hisher personal vehicle ONLY provided that the alcohol is intended for consumption off Company premises after an employeersquos shift

Employees are also prohibited from using processing manufacturing selling distributing or dispensing illegal drugs while on duty or on Company premises Violation of this prohibition is considered a ground for termination of employment Off-duty and off premises involvement with illegal drugs may also result in a corrective action up to and including discharge where such involvement may have an adverse effect on Companyrsquos interest reputation andor operations

Recognizing the effectiveness of random substance abuse screening in maintaining a drug free work environment ABC will endeavor to screen a selected portion of its workforce on an annual basis All employees will be required to submit to and pass random drug testing when selected Selection of employees for testing shall be at the sole discretion of ABC Management Participation is mandatory regardless of the number of previous times an employee may have been selected for testing

An employee may be required to submit to a drug andor alcohol test whenever there is reason to believe because of physical behavioral or performance indicators that the employee is under the influence of or affected by illegal drugs andor alcohol while on duty or on Company premises In addition an employee may be subjected to drug or alcohol testing following a work related injury or upon client request Failure or refusal to provide a specimen at the date and time requested refusal to provide a written consent to testing or providing a false or tampered with specimen are considered grounds for termination of employment An employee whose test is positive for illegal use of drugs andor alcohol is considered ldquounfit for dutyrdquo and may result in discipline up to and including termination

Upon reasonable suspicion the Company reserves the right to search an employee hisher possessions work area or vehicle while on Company premises to determine illegal drugs or alcohol are present in violation of this policy Refusal to consent to a

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

search when reasonable suspicion exists that illegal drugs may be contained in any of the areas will be grounds for termination

An employeersquos conviction on a charge of illegal sale or possession of any controlled substance while off Company property will not be tolerated and will result to termination from employment

K Discrimination and Harassment

It is the policy of ABC to provide a work environment free from discrimination and unlawful harassment Any behavior action word joke picture or comment based on individualrsquos sexgender race ethnicity age religion or any other legally protected characteristic will not be tolerated by employees outside vendors visitors etc

ldquoSexual Harassmentrdquo is a work-related offense committed by an employer employee manager supervisor agent of the employeeemployers or any other person who having authority or moral ascendancy over another in a work environment demands requests or otherwise requires any sexual favor from other regardless of whether the demand request for requirement for submission is accepted by the object of said act

All forms of discrimination and harassment including intimidation and retaliation are damaging to the work environment They are also illegal Therefore all employees should avoid any action or conduct that could be viewed as discrimination harassment intimidation or retaliation

All employees must be sensitive and aware of the impact of their behavior may have on others Further all employees are responsible for assuring that the work place is free from inappropriate behaviors including but not limited to discrimination and harassment

Any person who directs or induces another to commit any act of sexual harassment or who cooperates in the commission by another without which it would not have been committed shall also be held liable

It is of no defense to inappropriate behavior that there was no bad intent that it was only a joke or that it was not directed at any particular person

Any employee who wants to report an incident of discrimination or harassment should promptly report the matter to hisher supervisor the Human Resource representative andor the Corporate Employee relations department Employees must be able to raise concerns and make reports without fear of reprisal

Any claim of discrimination or harassment will be taken seriously and investigated thoroughly Anyone engaging in discrimination or harassment of any kind or anyone engaging in retaliation will be subject to corrective action up to and including termination of employment The level of discipline will be based upon facts and circumstances of the situation

L Confidentiality

All employees have to one degree or another access to proprietary information andor trade secrets which if disclosed to outside business interests would be detrimental to the Company Examples of these are business research and new

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

product and service plans BPO and subsidiary revenues expenses profits and unpublished financial pricing (rate) information forms methods and systems lists of franchisees employee rosters client information vendor lists and detailed information regarding customer of vendor requirements business practices and plans Trade secrets include data relating to the business of the Company its customers or affiliates that the company retains in confidence and is not generally available to the public All such proprietary information and trade secrets must not be disclosed to the public or utilized for purposes other than for Company business Confidential information is any information that the company considers to be confidential or any information that may be used by third parties to the detriment of the Company or the owner of the confidential information Employees must take the appropriate steps in handling all business information of the Company in order to prevent its unauthorized disclosure

It is the responsibility of an employee to ensure that no confidential information of the Company is disclosed to third parties unless the disclosure is authorized in writing by the company The employee has the same obligation with respect to confidential information belonging to a third party which may be disclosed to the employee by virtue of hisher employment and which the Company has the obligation to keep confidential

An employee should not accept on behalf of the Company any disclosure of confidential information belonging to third parties without any prior written consent of the Company

An employee must ensure that all information records and documents belonging or pertaining to the Company and its clients are kept confidential Unauthorized disclosure or reproduction of said documents should not be made by an employee or by anyone acting under the employeesrsquo direction

Any information data sales figures projections estimates customer lists tax records personnel history accounting procedures promotions and the likes are considered and kept as confidential records of the Company and will not be divulged to any person firm corporation and other entity except with the written authorization of the Company

Upon resignation or dismissal from employment for any cause an employee must treat as confidential any information on the Company and must not release any such information to any person firm or other entity either by statement deposition or as witness except upon the written authorization of the Company The Company is entitled to an injunction by any competent court or authority to enjoin and retain the unauthorized disclosure of such information

In the event that an employee is required by law regulation or court order to disclose any confidential information the employee should notify the Company in writing prior to making such disclosure in order to facilitate the Company in seeking a protective order or other appropriate remedy from the proper authority If any disclosure is required by law regulation or court order the employee must furnish only that portion of the confidential information that is legally required to be disclosed and must exercise all reasonable efforts to obtain reliable assurances that confidential treatment will be accorded to the information disclosed

All information data records documents and other such items pertaining to the Companyrsquos business processes products marketing and research activities including those in the formative stages made by the employee during the term of

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

hisher employment solely or jointly with others whether or not resulting from the performance of hisher duties as internal auditor shall be and is assigned to the Company

An employeersquos obligations under this provision will survive the termination of hisher employment by the employee or by the Company

M Restrictive Covenant

Employees must devote their best efforts and their entire time to advance the interest of the Company Employees should not without the prior written consent of the Company directly or indirectly alone or as a member of a partnership or as an officer director or stockholder of any other corporation be engaged in or concerned with any other commercial duties or pursuits whatsoever

N Smoking

It is the policy of ABC to provide a safe and healthful work environment therefore smoking is permitted in designated areas only This policy applies equally to all employees and visitors

Any employee found smoking in an area other than the designated location shall be subject to corrective action

O Mobile phones Pagers and Land phones

Employees are prohibited from using personal cellular phones or pagers while on the production floor and while on work time The disruption of the floor caused by extraneous conversations cell phone rings and pager noise is not conducive to a professional and organized work place

All unauthorized cell phones and pagers must be turned off unless in non-work areas during non work time Time spent while being paid by the company is not to be used to attend to personal affairs

Cell phones and pagers that have been issued by ABC may be operational while on the production floor however they must be removed from the production areas when in active use

In an emergency situation in which an outside individual needs to reach an employee that individual should seek help from the guard or any other employee to have the message delivered to the concerned employee

Land phones are to be used exclusively for business purposes only hence employees unless urgent are restricted from the use thereof

Failure to comply with this policy will result in corrective action up to and including termination of employment

P Use of Company Services Equipment and Vehicles

Telephones vehicles fax machines computers photocopiers tools or other ABC owned or managed properties are provided for business purposes Excessive abuse of these or any other ABC owned property for personal use will result in corrective action up to and including termination of employment

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

When using Company properties employees are required to report any damage immediately

Improper careless negligent destructive or other unsafe use or operation of equipment or vehicles including excessive parking or avoidable traffic violations may result in corrective action up to and including termination of employment

Employees who are involved in an accident or incident while operating a vehicle on company business must immediately notify their supervisor and file a report for physical damage and personal injury if relevant

Operating a company owned or managed vehicle or operating a personal vehicle for business purposes without a valid driverrsquos license may result in corrective action up to and including termination of employment

Q Computer Communications

The purpose of this policy is to ensure that all employees understand their mutual rights and responsibilities with respect to ABC electronic computing and communications tools and inclusive of the electronic mail (E-mail) telephone voice mail (V-mail) Internet access and ABC Intranet (collectively hereafter referred to as the ldquoSystemsrdquo) Use of the systems by an employee constitutes employee permission for ABC to monitor communications and to access files or recordings that are made on or with these systems as further explained below

This policy pertains to all systems including Email and Vmail messages drafts records documents electronic transmissions voice recorded messages computer hard drives and other information on either Email or Vmail system including backup media and storage as well as internet access and the ABC Intranet Any wrongful improper or fraudulent activity may result in legal or disciplinary action up to and including termination of employment

Examples of prohibited conduct include but are not limited to the following

bull Sexually explicit messages images cartoons or jokes bull Unwelcome propositions requests for dates or love letters bull Profanity obscenity slander or libel bull Ethnic religious or racial slurs or jokes bull Political belief or commentary bull Non-ABC business or non-work related solicitations bull Chain letter creation or forwarding bull Disparaging remarks regarding the Company employees management

owners or the services provided by ABC bull Communication or publication of confidential andor defamatory material bull Any other messages that can be construed as inappropriate andor

harassment or disparagement of others based on their sex race sexual orientation age national origin disability or religious or political beliefs

R Personal Appearance and Dress Code

All employees are expected to dress in a business-appropriate manner and avoid extremes at all times Employees are not required to wear business-professional attire regularly however business casual is expected Jeans sneakers and denim clothing are permitted

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

Employees not dressed appropriately will be sent home to change Employees will not be paid travel time to go home to change Examples of inappropriate attires are sweat pants and sweat shirts shorts see-through blouses tank tops etc This list is not intended to be all inclusive

Management reserves the right to declare casual or ldquodress downrdquo days OR modify the standard of dress to meet business needs

S Weapons and Workplace Violence

It is the policy of ABC to prohibit all employees from using displaying or carrying firearms explosives knives sharp objects or any other lethal weapons on any Company premises or at any Company-sponsored functions The Company has a strong commitment to its employees clients and guests to provide a safe healthy and secured work environment The presence of weapons and the occurrence of violence in the workplace during working hours or otherwise are inconsistent with these objectives While the Company has no intention of intruding into the private lives of its present and potential employees it expects all employees to report to work without weapons and perform their job without violence toward any other individual The Company expects all employees to work in a manner so that they can perform their duties in a safe and productive manner

1 The Company specifically prohibits the following and may discipline employees up to and including termination of employment for any of the following

a Use possession or sale of any weapon as described above on the work site b Storing any weapon in a locker desk vehicle lunch box toolkit bag purse

or other repository on the work site or other Company premises c Illegal possession use or sale of weapon off Company property that

adversely affects hisher own safety at work or indicates a propensity for the same

d Refusing to submit to a weapons inspection that is requested by the Company

e Conviction under any criminal statute for the illegal possession of a weapon or for committing a violent act against the person or the property of another

f Refusal to sign a statement to comply with the Companyrsquos policy on weapons and workplace violence

g Refusal to participate in an investigation into allegations that violence has or is likely to occur or of an alleged violation of this policy

h Verbal or physical threats threatening gestures andor statements i Fighting

2 An employee who violates this policy by bringing onto the work site a weapon and whose employment is not terminated by the Company will be subject to searches from time to time for an indefinite period of time not exceeding one year from date of the violation An employeersquos consent to submit to a search is required as a condition of continued employment and the employeersquos refusal to consent my result in corrective action including termination of employment for a first refusal or any subsequent refusal

3 Employees visitors and others carrying or possessing any weapons shall be denied access or required to leave Company premises or Company-sponsored functions at once

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

T Resignation

Resignation is a voluntary act initiated by the employee to terminate employment with ABC An employee who wishes to resign must submit hisher resignation letter to hisher immediate superior at least 30 days prior to effectivity date of resignation During the resignation notice period the employee is expected to perform all regular duties as assigned and scheduled and conform to all outstanding policies and procedures

U Termination

The Company shall strictly comply with the two-fold requirement to lawful dismissal First it shall be substantive ndash that is the cause for dismissal shall be valid second it shall be procedural ndash that is the employee shall be given due process the employee must be given notice and the opportunity to be heard and to defend himself

An employment may be terminated for any of the grounds stated in the Dismissal for Employment by giving the employee a written notice of its intention to terminate hisher employment and the particular acts or omission constituting the ground for dismissal Unless shorter period is provided under applicable law or rules and regulations issued by the Company the employee may answer the charges against himher within 24 hours from receipt of such notice

If employee refuses to acknowledge receipt of the notice service on employee is completed by giving a copy of the notice to the employee witnessed and signed by another employee and stating that the employee refused to receive the notice when served

The Company shall afford the employee a hearing or conference where the employee may defend himselfherself with the assistance of a representative if heshe so desires After giving the employee ample opportunity to be heard and defend himselfherself the Company shall if the evidence so warrants serve on the employee a written notice of its decision to terminate hisher employment

V Exit Clearance and Interview

An employee who resigns or is dismissed needs to understand the required clearance process to compute for his final pay end-of-service entitlements and to determine the amount of liability incurred if any The employee should promptly account for return and deliver to ABC at the Companyrsquos main office hisher identification card uniform and all company properties which may have been assigned or entrusted to hisher care or custody

The company will withhold the resigning employeersquos final pay and separation benefits until the employee is cleared from any accountability in money property and other company resources

If the employee has unpaid or pending obligations to the Company monetary or otherwise upon termination for hisher employment for any reason or cause the employee expressly agrees and authorizes the Company to make necessary deductions from the salary bonuses any other amount or benefits that may be due the employee to effect settlement or payment of hisher unpaid pending obligations This is without prejudice to the right of the Company to effect settlement or

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

payment of obligations of the employee through other legal means in case the salary bonuses any other amount or benefits due the employee be insufficient to cover hisher unpaid or pending obligations

The employee will be asked to undergo an exit interview to be conducted by the Human Resources Department

Upon release of the final pay the employee will be asked to sign a quitclaim or release from liability

W Security Inspections

It is the policy of ABC to safeguard the property of our employees our customers and the Company and to prevent the possession sale and use of illegal drugs or either items on company property The Company reserves the right to question employees and all other persons and to inspect any packages parcels purses handbags briefcases lunchboxes or any other possessions or articles carried to and from the Company Desks lockers computers including computer files (ie email) and other storage devices may be provided for the convenience of employees but remains the sole property of the Company and can therefore be inspected at any time either with or without prior notice

X Security

The following security considerations are offered to help maintain a secure workplace Employees must be aware of persons loitering around for no apparent reason (ie walkways entrancesexits) Suspicious persons or activities should be reported to a supervisor Employees must secure their desk at the end of the day or when called away from the work area for an extended length of time valuables andor personal articles should not be left in or around the workstation that may be accessible The company ID must be visibly worn at all times when inside the company premises Company IDrsquos must not be defaced in any way

Y Visitors in the Workplace

In an effort to maintain a safe and professional work environment the workplace must remain secure and focused at all times To support this goal the access given to non-ABC employees is severely limited Guidelines

A All visitors to the workplace will be required to limit the visit to a reasonable duration and may not interfere in any way with the operation of the location

B Visitors are strictly prohibited from entering the production floor C Visitation is limited to public areas and only for the purpose of relaying

brief information D Employees are prohibited from engaging the visitor for extended

periods For example an employee may not take a break with a visitor in the break room or other area

E Business visitors including clients vendors and government officials must be escorted by a member of the management at all times

F The presence of all visitors must be brought to the attention of the General Manager or Human Resources Manager

G In the event any individual claiming to be with any government agency must supply corroborating documentation of their title and briefly state

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

the nature of the visit The General Manager or Human Resources Manager should be called immediately

H This policy applies equally to all employees in site locations

Z Employer Property

Desks company vehicles and computers are company property and must be maintained according to company rules and regulations They must be kept clean and are to be used only for work-related purposes ABC reserves the right to inspect all company property to ensure compliance with its rules and regulations without notice to the employee andor in the employeersquos absence

AA Health and Safety

ABC Ltd is committed to the protection from accidental loss to its employees and its property It is the policy of the Company to take every reasonable precaution to protect its employees and to involve the employees in developing and enforcing this policy

In fulfilling this commitment we will provide and maintain a safe and healthful work environment We will strive to eliminate any foreseeable hazards which may result in personal injury

Accidental loss can be controlled through good management in combination with active employee involvement

BB Severe Weather and Emergency Conditions

ABC commitment to its clients requires that ABC operations continue even when adverse weather conditions make it difficult While the safety of our employees is of primary importance our clients depend on ABC to work our normal schedule as often as possible It is our policy to remain open during all regularly scheduled business hours However emergencies such as severe weather fires power failures or other situations can disrupt company operations In these extreme cases to be determined by the General Manager the company may be required to close a work facility Guidelines

1 ABC requires employees to work when emergency conditions arise unless the site or location is officially closed Refusal to work without good reason when such a crisis occurs is subject to serious corrective action

2 Vacation or paid leaves may not be used to compensate for missed time during emergency situations Non-exempt employees may however make up time as business needs dictate Exempt employees who do not report for any part of a workday will take the time off without pay

3 Employees are to be paid only for hours actually worked 4 All employees may be required to accept assignments different from

their normal job duties 5 Employees in essential operations may be asked to work on a day when

operations are officially closed 6 Employees who will work will receive regular pay

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing

7 ABC reserves the right to change operations hours in the instance of emergency or extreme weather For example operations may be conducted later in the day or on another non-work day

8 In the event that one site is closed and another reasonable situated site is open employees may be asked to go to another facility

CC Integration Clause and the Right to Revise

This Handbook contains the employment policies and practices of ABC Ltd in effect at the time of publication ABC at its sole discretion may revise modify delete or add to any and all provisions stated in this manual or in any other document Any change shall be made in writing