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In this tutorial on business ethics, the focus is on ethical decision-making, employee rights, and responsibilities. It begins with a quote from Franklin D. Roosevelt highlighting that a well-paid worker is a valuable asset. Companies that prioritize their employees' health, safety, and well-being often reap various benefits. Ethics in employment is a universal topic, as nearly everyone has experience as an employee or employer. The tutorial emphasizes that workplace ethics and human resource management revolve around relationships within organizations. Research shows that companies centering their strategies on employees yield significantly higher long-term returns for shareholders compared to their competitors.