Fortune International Group

If you are provided a cellular phone by Fortune International Group (“Company Mobile Phone”), it is provided to you as a business tool only. Company Mobile Phones are provided to assist employees in communicating with management and other employees, their clients, associates, and others with whom they may conduct business-related calls. Company Cellular Phone invoices and text messages (including those sent on data pagers) may be regularly monitored to ensure compliance with this policy. Fortune International Group reserves the right to make deductions for charges incurred due to personal use of company cell phones.

Whether the phone is provided by Fortune International Group or the employee is using his or her own phone, employees who have access to a phone while in their cars should remember that their primary responsibility is driving safely and obeying the rules of the road. Employees are prohibited from using phones to conduct business while driving and should safely pull off the road and come to a complete stop before dialing or talking on the phone or writing, sending or reading a text-based communication.

As a representative of Fortune International Group, cell phone users are reminded that the regular business etiquette employed when speaking from office phones or in meetings applies to conversations conducted over a phone.

To ensure orderly operations and provide the best possible work environment, Fortune International Group expects employees to follow rules of conduct that will protect the interests and safety of all employees and the organization.

It is not possible to list all the forms of behavior that are considered unacceptable in the workplace. The following are examples of infractions of rules of conduct that may result in disciplinary action, up to and including termination of employment:
• Theft or inappropriate removal or possession of property
• Falsification of timekeeping records
• Working under the influence of alcohol or illegal drugs
• Possession, distribution, sale, transfer, or use of alcohol or illegal drugs in the workplace, while on duty, or while operating employer-owned vehicles or equipment
• Fighting or threatening violence in the workplace
• Boisterous or disruptive activity in the workplace
• Negligence or improper conduct leading to damage of employer-owned or customer-owned property
• Insubordination or other disrespectful conduct
• Violation of safety or health rules
• Smoking in prohibited areas
• Sexual or other unlawful or unwelcome harassment
• Possession of dangerous or unauthorized materials, such as explosives or firearms, in the workplace
• Excessive absenteeism or any absence without notice
• Unauthorized absence from work station during the workday
• Unauthorized use of telephones, mail system, or other employer-owned equipment
• Unauthorized disclosure of business “secrets” or confidential information
• Violation of personnel policies
• Unsatisfactory performance or conduct
• Supplying false or misleading information when applying for employment or during employment
• Personal use of company gas or credit cards
• Falsification of timekeeping records
• Failure or refusal to submit or consent to a required alcohol or drug test
• Engaging in unethical or illegal conduct
• Failing to abide by Fortune International Group’s confidentiality agreement terms
• Having a conflict of interest

Employment with Fortune International Group/ Regis HR Group is at the mutual consent of Fortune International Group Regis HR Group and the employee, and either party may terminate that relationship at any time, with or without cause, and with or without advance notice.

It is Fortune International Group desire to provide a drug-free, healthful, and safe workplace. To promote this goal, employees are required to report to work in appropriate mental and physical condition to perform their jobs in a satisfactory manner.

While on Fortune International Group premises and while conducting business-related activities off Fortune International Group premises, no employee may use, possess, distribute, sell, or be under the influence of alcohol or illegal drugs. The legal use of prescribed drugs is permitted on the job only if it does not impair an employee’s ability to perform the essential functions of the job effectively and in a safe manner that does not endanger other individuals in the workplace.

Violations of this policy may lead to disciplinary action, up to and including immediate termination of employment, and/or required participation in a substance abuse rehabilitation or treatment program. Such violations may also have legal consequences.

To inform employees about important provisions of this policy, Fortune International Group has established a drug-free awareness program. The program provides information on the dangers and effects of substance abuse in the workplace, resources available to employees, and consequences for violations of this policy. Employees with questions on this policy or issues related to drug or alcohol use in the workplace should raise their concerns with their supervisor at Fortune International Group or Regis HR Group at (305) 282-6811 without fear of reprisal.

Fortune International Group is committed to providing a work environment that is free from all forms of discrimination and conduct that can be considered harassing, coercive, or disruptive, including sexual harassment. Actions, words, jokes, or comments based on an individual’s sex, race, color, national origin, religion, genetic information, age, disability, or any other legally protected characteristic will not be tolerated.

Sexual harassment is defined as unwanted sexual advances, or visual, verbal, or physical conduct of a sexual nature. This definition includes many forms of offensive behavior and includes gender-based harassment of a person of the same sex as the harasser. The following is a partial list of sexual harassment examples:
• Unwanted sexual advances.
• Offering employment benefits in exchange for sexual favors.
• Making or threatening reprisals after a negative response to sexual advances.
• Visual conduct that includes leering, making sexual gestures, or displaying of sexually suggestive objects or pictures, cartoons or posters.
• Verbal conduct that includes making or using derogatory comments, epithets, slurs, or jokes.
• Verbal sexual advances or propositions.
• Verbal abuse of a sexual nature, graphic verbal commentaries about an individual’s body, sexually degrading words used to describe an individual, or suggestive or obscene letters, notes, or invitations.
• Physical conduct that includes touching, assaulting, or impeding or blocking movements.

Unwelcome sexual advances (either verbal or physical), requests for sexual favors, and other verbal or physical conduct of a sexual nature constitute sexual harassment when:
(1) submission to such conduct is made either explicitly or implicitly a term or condition of employment
(2) submission or rejection of the conduct is used as a basis for making employment decisions
(3) the conduct has the purpose or effect of interfering with work performance or creating an intimidating, hostile, or offensive work environment

If you experience or witness sexual or other unlawful harassment in the workplace, report it immediately to your supervisor. If the supervisor is unavailable or you believe it would be inappropriate to contact that person, you should immediately contact the Executive Offices or any other member of management. You can raise concerns and make good faith reports without fear of reprisal or retaliation.

All allegations of sexual harassment will be quickly and discreetly investigated. To the extent possible, your confidentiality and that of any witnesses and the alleged harasser will be protected against unnecessary disclosure. When the investigation is completed, you will be informed of the outcome of the investigation. Any supervisor or manager who becomes aware of possible sexual or other unlawful harassment must immediately advise their supervisor or any member of management so it can be investigated in a timely and confidential manner.

Anyone engaging in sexual or other unlawful harassment will be subject to disciplinary action, up to and including termination of employment. Fortune International Group and Regis HR Group prohibit any form of discipline or retaliation for reporting in good faith the incidents of harassment in violation of this policy, pursuing any such claim or cooperating in the investigation of such reports.

To maintain a safe and productive work environment, Fortune International Group expects employees to be reliable and to be punctual in reporting for scheduled work. Absenteeism and tardiness place a burden on other employees and on Fortune International Group. In the rare instances when employees cannot avoid being late to work or are unable to work as scheduled, they should notify their supervisor as soon as possible in advance of the anticipated tardiness or absence.

If you do not inform your supervisor, you tardiness or absence will be considered an unapproved, unscheduled absence. If you fail to notify your supervisor after three (3) business days of consecutive absences, you will be considered to have abandoned your job. These rules will be enforced uniformly on a non-discriminatory basis.

Poor attendance and excessive tardiness are disruptive. Either may lead to disciplinary action, up to and including termination of employment.

Dress, grooming, and personal cleanliness standards contribute to the morale of all employees and affect the business image Fortune International Group presents to the community.
During business hours or when representing Fortune International Group you are expected to present a clean, neat, and tasteful appearance. You should dress and groom yourself according to the requirements of your position and accepted social standards.

Your supervisor or department head is responsible for establishing a reasonable dress code appropriate to the job you perform. If your supervisor feels your personal appearance is inappropriate, you may be asked to leave the workplace until you are properly dressed or groomed. Under such circumstance, you will not be compensated for the time away from work. Consult your supervisor if you have questions as to what constitutes appropriate appearance. Where necessary, reasonable accommodations may be made to a person with a disability.
Without unduly restricting individual tastes, the following personal appearance guidelines should be followed:

• Shoes must provide safe, secure footing, and offer protection against hazards. No flip flops allowed.
• Canvas or athletic type shoes are not appropriate professional attire for office employees.
• Tank tops, tube or halter tops, shorts or jeans may not be worn under any circumstances.
• Mustaches and beards must be clean, well-trimmed, and neat.
• Hairstyles are expected to be in good taste.
• Unnaturally colored hair and extreme hairstyles, such as spiked hair and shaved heads, do not present an appropriate professional appearance.
• Long hairstyles should be worn with hair pulled back off the face and neck to avoid interfering with job performance.
• Excessive makeup is not permitted.
• Offensive body odor and poor personal hygiene is not professional acceptable.
• Perfume, cologne, and aftershave lotion should be used moderately or avoided altogether, as some individuals may be sensitive to strong fragrances.
• Jewelry should not be functionally restrictive, dangerous to job performance, or excessive.
• Facial jewelry, such as eyebrow rings, nose rings, lip rings, and tongue studs, is not professionally appropriate and must not be worn during business hours.
• Multiple ear piercings (more than one ring in each ear) are not professionally appropriate and must not be worn during business hours.
• Torso body piercings with visible jewelry or jewelry that can be seen through or under clothing must not be worn during business hours.
• Visible excessive tattoos and similar body art must be covered during business hours.

Employees are responsible for all Fortune International Group property, materials, or written information issued to them or in their possession or control, such as the following:

• Computers and Computer Equipment and Accessories
• Cell Phones and Cell Phone Accessories
• Credit Cards
• Equipment
• Identification Badges
• Keys
• Manuals
• Protective Equipment
• Security Passes
• Tools
• Uniforms
• Vehicles
• Written Materials

Employees must return all Fortune International Group property immediately upon request or upon termination of employment. Where permitted by applicable laws, Fortune International Group may withhold from the employee’s check or final paycheck the cost of any items that are not returned when required. Fortune International Group may also take all action deemed appropriate to recover or protect its property.

Resignation is a voluntary act initiated by the employee to terminate employment with Fortune International Group although advance notice is not required; Fortune International Group requests at least two (2) weeks’ written resignation notice from all employees. Prior to an employee’s departure, an exit interview will be scheduled to discuss the reasons for resignation and the effect of the resignation on benefits.

Fortune International Group wishes to maintain a work environment that is free of illegal drugs, alcohol, unauthorized firearms, explosives, or other improper materials. To this end, Fortune International Group prohibits the possession, transfer, sale, or use of such materials on its premises. Fortune International Group requires the cooperation of all employees in administering this policy.

Desks, lockers, and other storage devices may be provided for the convenience of employees but remain the sole property of Fortune International Group. Accordingly, they, as well as any articles found within them, can be inspected by any agent or representative of Fortune International Group at any time, either with or without prior notice.

Employees shall not expect a right of privacy in regards to items kept in desks, lockers and other storage devices.

Fortune International Group likewise wishes to discourage theft or unauthorized possession of the property of employees, Fortune International Group visitors, and customers. To facilitate enforcement of this policy, Fortune International Group or its representative may inspect not only desks and lockers but also persons entering and/or leaving the premises and any packages or other belongings. Any employee who wishes to avoid inspection of any articles or materials should not bring such items onto Fortune International Group premises.

In an effort to ensure a productive and harmonious work environment, persons not employed by Fortune International Group may not solicit or distribute literature in work areas.
Fortune International Group recognizes that employees may have interests in events and organizations outside the workplace. However, employees may not solicit or distribute literature concerning these activities during working time. (Working time does not include lunch periods, work breaks, or any other periods in which employees are not on duty.)

In addition, the posting of written solicitations on company bulletin boards is prohibited. Bulletin boards are reserved for official organization communications on such items as:
• Workers’ compensation insurance information
• Employee announcements
• Internal memoranda
• Organization announcements
• Postings required by law
• Worker’s compensation insurance information
• State disability insurance/ unemployment insurance information

If employees have a message of interest to the workplace, they may submit it to their supervisor of Fortune International Group for approval. All approved messages will be posted by the Human Resource Manager.

The purpose of this policy is to state Fortune International Group position on administering equitable and consistent discipline for unsatisfactory conduct in the workplace. The best disciplinary measure is the one that does not have to be enforced and comes from good leadership and fair supervision at all employment levels.

Fortune International Group own best interest lies in ensuring fair treatment of all employees and in making certain that disciplinary actions are prompt, uniform, and impartial. The major purpose of any disciplinary action is to correct the problem, prevent recurrence, and prepare the employee for satisfactory service in the future.

Disciplinary action may call for any of four steps — verbal warning, written warning, suspension with or without pay, or termination of employment — depending on the severity of the problem and the number of occurrences. There may be circumstances when one or more steps are bypassed. Progressive discipline means that, with respect to most disciplinary problems, these steps will normally be followed: a first offense may call for a verbal warning; a next offense may be followed by a written warning; another offense may lead to a suspension; and, still another offense may then lead to termination of employment.

Fortune International Group recognizes that there are certain types of employee problems that are serious enough to justify either a suspension, or, in extreme situations, termination of employment, without going through the usual progressive discipline steps. While it is impossible to list every type of behavior that may be deemed a serious offense, the Employee
Conduct and Work Rules policy includes examples of problems that may result in immediate suspension or termination of employment. However, the problems listed are not all necessarily serious offenses, but may be examples of unsatisfactory conduct that will trigger progressive discipline. By using progressive discipline, we hope that most employee problems can be corrected at an early stage, benefiting both the employee and Fortune International Group.

Fortune International Group is committed to providing the best possible working conditions for its employees. Part of this commitment is encouraging an open and frank atmosphere in which any problem, complaint, suggestion, or question receives a timely response from Fortune International Group supervisors and management.

Fortune International Group strives to ensure fair and honest treatment of all employees. Supervisors, managers, and employees are expected to treat each other with mutual respect. Employees are encouraged to offer positive and constructive criticism.

If employees disagree with established rules of conduct, policies, or practices, they can express their concern through the problem resolution procedure. No employee will be penalized, formally or informally, for voicing a complaint with Fortune International Group in a reasonable, business-like manner, or for using the problem resolution procedure.

If a situation occurs when employees believe that a condition of employment or a decision affecting them is unjust or inequitable, they are encouraged to make use of the following steps. The employee may discontinue the procedure at any step.

1. Employee presents problem to immediate supervisor after incident occurs. If supervisor is unavailable or employee believes it would be inappropriate to contact that person, employee may present problem to any member of Management or the Human Resource Department at Regis HR Group.

2. Supervisor responds to problem during discussion or after consulting with appropriate management, when necessary. Supervisor documents discussion. 3. Employee presents problem to Regis HR Group if problem is unresolved.

4. Human Resource Manager counsels and advises employee, assists in putting problem in writing, visits with employee’s manager(s), if necessary, and directs employee to President for review of problem.

5. Employee presents problem to President in writing.

6. Human Resource Department at Regis HR Group reviews and considers problem. Human Resource Department informs employee of decision and forwards copy of written response to Office Manager for employee’s file. The CEO has full authority to make any adjustment deemed appropriate to resolve the problem.

Not every problem can be resolved to everyone’s total satisfaction, but only through understanding and discussion of mutual problems can employees and management develop confidence in each other. This confidence is important to the operation of an efficient and harmonious work environment, and helps to ensure everyone’s job security.

Fortune International Group can be a better place to work when all employees show respect and courtesy to each other. Sometimes there are problems when employees do not realize that they are bothering or annoying other people. If this happens to you, you should first try to solve the problem by politely telling your co-worker what is bothering you. In most cases, if you use common sense, the problem can be fixed. We encourage you to keep an open mind. If another employee tells you about something that you are doing that makes it hard for that person to work, try to understand the other person’s point of view.

The following are some guidelines and suggestions for how to be considerate of others at work. You will not necessarily be disciplined if you do not follow these suggestions, but the guidelines will help you get along with others. If you have comments or suggestions about workplace etiquette, contact the Department Manager.

• Return copy machine and printer settings to their default settings after changing them.
• Replace paper in the copy machine and printer paper trays when they are empty.
• Retrieve print jobs in a timely manner and be sure to collect all your pages.
• Be prompt when using the manual feed on the printer.
• Keep the area around the copy machine and printers orderly and picked up.
• Be careful not to take or discard others’ print jobs or faxes when collecting your own.
• Avoid public accusations or criticisms of other employees. Address such issues privately withthose involved or your supervisor.
• Try to minimize unscheduled interruptions of other employees while they are working.
• Communicate by email or phone whenever possible, instead of walking unexpectedly into someone’s office or workspace.
• Be conscious of how your voice travels, and try to lower the volume of your voice when talking on the phone or to others in open areas.
• Keep socializing to a minimum, and try to conduct conversations in areas where the noise will not be distracting to others.
• Minimize talking between workspaces or over cubicle walls. Instead, conduct conversations with others in their workspace.
• Try not to block walkways while carrying on conversations.
• Refrain from using inappropriate language (swearing) that others may overhear.
• Avoid discussions of your personal life/issues in public conversations that can be easily overheard.
• Monitor the volume when listening to music, voice mail, or a speakerphone that others can hear.
• Clean up after yourself and do not leave behind waste or discarded papers.

Employees with life-threatening illnesses, such as cancer, heart disease, and AIDS, often wish to continue their normal pursuits, including work, to the extent allowed by their condition. Fortune International Group supports these endeavors as long as employees are able to meet acceptable performance standards.

Medical information on individual employees is treated confidentially. To comply with HIPAA laws, employee medical information is kept in a locked cabinet separate from personnel files. Fortune International Group will take reasonable precautions to protect such information from inappropriate disclosure in compliance with federal, state and local laws. Managers and other employees have a responsibility to respect and maintain the confidentiality of employee medical information. Anyone inappropriately disclosing such information is subject to disciplinary action, up to and including termination of employment.

Below you’ll find the requirements for an expense reimbursement system that satisfies both Generally Accepted Accounting Principles and the IRS. We will be adhering to these guidelines and allowances will be set up when expenses do not qualify as part of an accountable plan (see definition below)

Accountable Plan

If a plan meets IRS regulations, the plan is called an accountable plan and reimbursements are not reported on form W-2. To qualify a plan as accountable, your employer must see to it that you submit adequate proof of your expenditures.

A reimbursement or allowance agreement is an accountable plan if it requires you to:
1. Adequately account to your employer for your expenses (see below for an explanation) and
2. Return to your employer any excess reimbursement or allowance that you do not show was spent for ordinary and necessary business expenses.

If these requirements are met and your expenses are fully reimbursed, you do not report the expenses or the reimbursement on your return. Employees can adequately account to their employee by submitting bills and an account book, diary, or similar record in which he/she enters each expense at or near the time they incurred it. They must account to their employer for all amounts received as advances, reimbursements, or allowances including amounts charged on company credit card. They must also pay back any reimbursements in access of the expenses that are adequately accountable for.

Please note that the IRS is very specific as to the types of reimbursements that are considered business expenses. For example, the IRS does not accept a direct payment of individual cell phones unless the company has a plan with a certain provider and the employee has a separate phone for personal use. The IRS does allow a reimbursement for calls itemized in a log or journal that is to accompany an expenses reimbursement form stating business purpose of such calls. In the case of automobile expenses, the IRS does not allow the payment of actual costs related to auto expenses such as gas reimbursement or the payment of a lease/financing payment. The acceptable method for reimbursement is based on a mileage allowance. The rate of mileage allowance will remain in accordance with current IRS guidelines. If your employer reimbursed you based on the IRS rate in effect at the time of the reimbursement, then the amount of your allowance is treated as substantiated, provided you show the time, place and business purpose of your travel.

If the allowance is in the form of an advance it must be given within a reasonable time before the anticipated travel and you must also be required to return within a reasonable time any portion that covers mileage that you have not substantiated. If these conditions are met, the allowance is not reported on the employees W-2.

Non Accountable Plan

Under this plan there is no need to adequately account for your expenses and it allows you to keep an excess reimbursements. Instead, an allowance amount is set up to cover expenses and is paid directly to the employee who is then responsible for their expenses. However any amounts paid under this plan are reported on the employees form W-2. They in turn can deduct them on their personal tax form (Form 2106)