目前食安問題層出不窮，職場倫理及跨國企業倫理個案的加強實有其需要。教育的目的在培育出品格完善且態度積極的學生。加強專業倫理可提升責任感與道德觀，當問題產生時較有判斷能力。目前社會正處於自由開放與多元鉅變之際，好的品德與專業倫理，可使個人及企業更有競爭力，進而促進個人和社會大眾的生活品質、生命價值。此處的個案是指梵谷國際有限公司，其成立於民國八十三年，為家用藝術品之專業進口商，所從事之業務即為世界各地家飾藝品、花瓶、杯組、蕾絲系列、日用百貨，並獨家代理美國“GREENLEAF＂香系列（此公司是世界芳香系列產品之最大廠牌，行銷全世界行之有年，而個案公司即為其臺灣、香港及大陸之總代理）。本研究方法採文獻歸納及實際訪談來撰寫，由訪談中得知個案公司的企業文化為：用心永續經營，使美的藝術深入每個人的生活中，以期達到「藝術生活化、生活藝術化」境界。個案公司目前跨行製造業，其對員工的品徳、做事的態度、職場倫理及跨國企業倫理的7大範疇如：1.回饋當地社會；2.對當地文化的尊重；3.人權與自由；4.獻金與涉入；5.顧客權益；6.尊重人與環境；7.對國際資訊倫理的重視，皆有在注重及實施。

At present, due to the emerging food safety issues, strengthening workplace ethics and business ethics in multinational corporations is in an urgent need. The purpose of education is to cultivate students to have the right character and the positive attitude. Improving professional ethics can enhance people's sense of responsibility and morality, leading to better judgment when facing the problems. Current society is free and open along with in the pluralistic change. Good character and professional ethics, can enable individuals and businesses to become more competitive, and thus contributing to the living quality and the value of life of the individual and the community. Case here refers to Vangoal International Limited, which was established in 1994 in Taiwan as the professional importer of home art. The business of the company includes the worldwide home furniture, decoration, vases, cup sets, lace series, and general merchandise; the company is also the sole agency for ＂GREENLEAF＂ frangrances in the US (This company is the world's largest fragrance brands which has been marketed globally for years. The case company is the authorized distributor for Taiwan, Hong Kong and Mainland China). The research method is based on literature review and actual interviews. According to the information gathered from the interviews, the company's corporate culture is to diligently operate the business to make the beautiful art deeply enter everyone's life, in order to achieve the realm of ＂Art is life; life is art＂. The case company currently extends the business to manufacturing. The workplace ethics and business ethics in multinational corporations toward employees' morality and their work attitudes are emphasized and brought into force. The seven major areas in their ethics are listed as follows: 1. contributing to the local community; 2. respecting the local culture; 3. human rights and freedoms; 4. donations and involvement; 5. customer equity; 6. respecting people and the environment; 7. valuing the importance of international information ethics.