Ethical principles play an important part not only in the promulgation of regulations but also in their application, i.e., enforcement and adjudication. While traditional ethical principles – promotion of welfare, freedom, and fairness – play an important role in both elements of regulation, some other kinds of ethical principles are significant as well. Principles governing the structure of decision processes should shape the structure and actions of agencies; principles of wise application should (...) govern the work of those whose responsibility it is to apply regulatory language to particular situations. These points are demonstrated by investigating a case study: federal regulations designed to protect children involved in scientific research applied to a placebo study of the effects of recombinant human growth hormone on children of extremely short stature. Keywords: ethics, interpretation, regulation, research CiteULike Connotea Del.icio.us What's this? (shrink)

Abortion, euthanasia, racism, sexism, pater­nalism, the rights of children, the population explosion, and the dynamics of economic growth are examined in the light of ethical principles by leading philosophers in order to suggest reasonable judgments. Originally prepared for the distinguished Wayne Leys Memorial Lecture Series at Southern Illinois University, Carbondale, the essayists have addressed themselves to the most pressing ethical questions being asked today. William K. Frankena, Professor Emer­itus, University of Michigan, in “The Ethics of Respect for (...) Life” argues for a qualified view of moral respect for human personality. From his viewpoint it is always prima facie wrong to shorten or prevent human life, but not always actually wrong as other moral conditions may counter the presumed wrong. The late William T. Blackstone in “Zero Population Growth and Zero Economic Growth” contends that justice will require the production of the maximal level of goods to fulfill basic human needs com­patible with the avoidance of ecological catastrophe. Richard Wasserstrom, Professor of Phi­losophy at the University of California, Santa Cruz, proposes an assimilationist ideal in “Racism, Sexism, and Preferential Treat­ment.” Gerald Dworkin, Professor of Phi­losophy at the University of Illinois, Chicago Circle, dares to ask “Is More Choice Better than Less?” Joel Feinberg, Professor of Phi­losophy at the University of Arizona, in “The Child’s Right to an Open Future,” offers a defense of “rights-in-trust” of children. Tom L. Beauchamp, Professor of Philosophy and Senior Research Scholar at the Kennedy In­stitute-Center for Bioethics of Georgetown University, considers the paternalism used to justify social policies in the practice of medi­cine and insists that it invariably involves a conflict between the ethical principles of be­neficence and autonomy. (shrink)

Medical ethics, principles, persons, and perspectives is discussed under three headings: History, Theory, and Practice. Under Theory, the author will say something about some different approaches to the study and discussion of ethical issues in medicine—especially those based on principles, persons, or perspectives. Under Practice, the author will discuss how one perspectives based approach, hermeneutics, might help in relation first to everyday ethical issues and then to public controversies. In that context some possible advantages of moving (...) from controversy to conversation will be explored; and that will then be illustrated with reference to a current controversy about the use of human embryos in stem cell therapy research. The paper begins with history, and it begins in the author’s home city of Edinburgh. (shrink)

Shortly after the Presidential Commission for the Study of Bioethical Issues was constituted in 2010 and days before the commission members were to join a conference call to discuss possible topics for their deliberation, Craig Venter held a press conference announcing that his lab had created a synthetic chromosome for a species of mycoplasma and had inserted this genetic material into organisms of another species of mycoplasma (the genes of which had been deactivated), transforming the host species into the donor (...) species. While not overtly claiming to have “created life in the test tube,” Venter's publicity seemed cleverly designed to provoke the media into reporting his discovery in just that way. The resulting uproar caused President Obama to give his new bioethics commission the assignment of investigating the ethics of the emerging field of synthetic biology. The commission went right to work. It formed working groups to deliberate about parts of the report, feeding ideas and language to the staff members who would do the actual writing, and then present the working group suggestions to the commission as a whole for public deliberation at open meetings. One of those working groups was charged with coming up with ethical principles that would guide the analysis. Having served as a member of that working group, I report here on the process by which these principles emerged and reflect upon the suitability of that process for the work of public bioethics commissions. (shrink)

Acculturation is the process through which an individual's cultural behaviors and values change via contact with a majority or host culture. Although some individuals accomplish acculturation smoothly, most experience psychological stress during the acculturation process. When psychologists encounter individuals struggling to acculturate, they are mandated by ethical guidelines and principles to help through several steps: (a) recognize their own biases, beliefs, and attitudes that may influence their work with the acculturating individual; (b) develop competence to work with individuals (...) whose cultural beliefs and practices differ from their own; (c) counsel the acculturating individual using scientifically supported techniques; and (d) intervene without discrimination or disrespect. Two case studies are presented to illustrate how psychologists can ethically and effectively encourage mentally healthy acculturation. Keywords: acculturation, ethics, cultural differences. (shrink)

Educational gatekeeping functions in psychology serve to assess, remediate, and/or dismiss students and trainees with problematic professional competencies (STPPC). Recently, professional psychology graduate programs have increasingly focused on problems with professional competency, and they have begun to implement formal procedures to intervene with STPPC (Rubin et al., 2007). However, there has been considerably less literature addressing the ethics and ethical considerations of instituting these gatekeeping functions, especially in different stages of education and training in psychology. The American Psychological Association (...) (APA; 2002) Ethical Principles of Psychologists and Code of Conduct (Ethics Code) offers faculty and supervisors ethical principles and obligatory standards that provide guidance about how to implement highly ethical gatekeeping practices. The purpose of this article is to highlight the major ethical issues and dilemmas that faculty and supervisors may face when intervening with STPPC and provide recommendations for ethical gatekeeping practices that are inspired by the APA Ethics Code. (shrink)

This article summarizes some of the results of the BIOMED II project “Basic Ethical Principles in European Bioethics and Biolaw” connected to a research project of the Danish Research Councils “Bioethics and Law”. The BIOMED project was based on cooperation between 22 partners in most EU countries. The aim of the project was to identify the ethical principles of respect for autonomy, dignity, integrity and vulnerability as four important ideas or values for a European bioethics and (...) biolaw. The research concluded that the basic ethical principles cannot be understood as universal everlasting ideas or transcendental truths but they rather function reflective guidelines and important values in European culture. The method of the research was conceptual, philosophical analysis of the cultural background of the four values or normative ideas that people use and find important in their existence. Moreover, this was combined with analysis of empirical legal material and policy documents. Also, a number of qualitative interviews with relevant experts were carried out. Another important result of the BIOMED project was the partner's Policy Proposals to the European Commission, the Barcelona Declaration, unique as a philosophical and political agreement between experts in bioethics and biolaw from many different countries. The Policy Proposals are reprinted here at the end of the article. (shrink)

A powerful feature of global health research is data‐sharing with regions which bear the heaviest burden of disease. It offers novel opportunities for aggregating data to address critical global health challenges in ways higher than relying on individual studies. Yet there exist important stratifiers of the capacity to share data, particularly across the Global North‐South divide. Systemic challenges that characterize sub‐Saharan Africa and disadvantage the region's scientific productivity threaten the burgeoning data‐sharing culture too. Like all endeavors requiring equal commitments under (...) unequal circumstances, a strong ethical impetus is needed to help reduce inequities and imbalances to encourage adherence. This article discusses mandatory data‐sharing in relation to peculiar challenges faced by sub‐Saharan African scientists to suggest ethical principles for rethinking and reframing solutions. We propose six principles which mirror guidelines from the Institute of Medicine and encapsulate principles from the Emanuel Framework, Nairobi Data Sharing Principles, and the COHRED guidelines. (shrink)

The second volume in applied ethics based on the distinguished Wayne Leys Memorial Lectureship Series.

Fear appeals are used in many domains. Cybersecurity researchers are also starting to experiment with fear appeals, many reporting positive outcomes. Yet there are ethical concerns related to the use of fear to motivate action. In this paper, we explore this aspect from the perspectives of cybersecurity fear appealdeployersandrecipients. We commenced our investigation by considering fear appeals from three foundational ethical perspectives. We then consulted the two stakeholder groups to gain insights into the ethical concerns they consider (...) to be pertinent. We first consulteddeployers: (a) fear appeal researchers and (b) Chief Information Security Officers (CISOs), and then potential cybersecurity fear appealrecipients:members of a crowdsourcing platform. We used their responses to develop aneffects-reasoning matrix, identifying the potential benefits and detriments of cybersecurity fear appeals for all stakeholders. Using these insights, we derived six ethical principles to guide cybersecurity fear appeal deployment. We then evaluated a snapshot of cybersecurity studies using the ethical principle lens. Our contribution is,first, a list of potential detriments that could result from the deployment of cybersecurity fear appeals andsecond, the set of six ethical principles to inform the deployment of such appeals. Both of these are intended to inform cybersecurity fear appeal design and deployment. (shrink)

Our premise is that ethics is the essence of good forensic practice and that mental health professionals must adhere to the ethical principles, standards, and guidelines of their professional bodies when they communicate their findings and opinions. We demonstrate that adhering to ethical principles can improve the quality of forensic reports and communications. We demonstrate this by focusing on the most basic principles that underlie professional ethical standards and guidelines, namely, Fidelity and Responsibility, Integrity, (...) Respecting Rights and Dignity of Persons, and Justice and Fairness. For each principle we offer a brief definition and explain its demands. Then we identify ways in which the principle can guide the organization, content, or style of forensic mental health report writing, offering illustrative examples that demonstrate or abuse the principle. (shrink)

Background Even though we are now well into the 21st century and notwithstanding all the abuse to individuals involved in clinical studies that has been documented throughout History, fundamental ethical principles continue to be violated in one way or another. Discussion Here are some of the main factors that contribute to the abuse of subjects participating in clinical trials: paternalism, improper use of informed consent, lack of strict ethical supervision, pressure exerted by health institutions to increase the (...) production of scientific material, and the absence of legislation regarding ethics in terms of health care and research. Are researchers ready to respect fundamental ethical principles in light of the ample window of information provided by individual genomes, while defending the rights of the subjects participating in clinical studies as a major priority? Summary As one of the possible solutions to this problem, education regarding fundamental ethical principles is suggested for participants in research studies as an initial method of cognitive training in ethics, together with the promotion of ethical behavior in order to encourage the adoption of reasonable policies in the field of values, attitudes and behavior. (shrink)

Monshi and Zieglmayer's case study presents Sri Lankan participants as having views on the privacy of health information that differ radically from those commonly found in Western nations. This article explores 2 questions that their case study raises for the ethical review of research in international settings: First, are allegedly universal ethical principles - of the sort promulgated in the Belmont Report (National Commission for the Protection of Human Subjects of Biomedical and Behavioral Research, 1978) - useful (...) in international settings?, and second, how should research oversight bodies address the challenges that arise in international behavioral and social science research? (shrink)

Ethical principles are fundamental for the exercise of any profession. Portuguese psychologists have waited for 30 years for professional validation. This paper will define the Portuguese psychologists’ ethical principles, with a universal view as a starting point and then an adaptation to the cultural and professional reality in Portugal. The level of acceptability of these principles will be ascertained in a later paper.

Background Managerial ethical principles and behaviours guide the roles, duties, responsibilities, behaviours, and relationships of nurse managers in healthcare institutions. Research objectives The aim of this study was to establish the managerial ethical principles and behaviours for nurse managers. Research question What are the managerial ethical principles and behaviours for nurse managers? Research design The Delphi method, one of the qualitative research methods, was used in this study. The Delphi process consisted of two rounds. (...) Data were collected by e-Delphi technique. Participations 42 experts were included in the first Delphi round and 39 in the second Delphi round. These experts consisted of nurse managers, academicians studying in the field of ethics and nursing management. Ethical considerations Participation in the study was voluntary and informed consent of the experts was obtained before the study. Approval was obtained from the ethics committee of the university at which the researcher worked (Approval date: 24.07.2020, Decision No: 2020/12-16). Findings At the end of the Delphi rounds, eight managerial ethical principles and 29 ethical behaviours of these principles were identified. The distribution of these behaviours and principles were: justice (six behaviours), equality (two behaviours), honesty (two behaviours), fairness (two behaviours), responsibility (eight behaviours), confidentiality (two behaviours), clarity (two behaviours), and humanity (five behaviours). Conclusion These managerial ethical principles and behaviours are intended to guide nurse managers when providing nursing services but should be updated accordingly in line with changing conditions and developments. (shrink)

Our study deals with two works by Johann Weber, a pharmacist and mayor of the town Prešov, in which he tried to create an image of a virtuous ruler and governor who cares about the welfare of his people and the whole country. It is a physiological-political mirror written in German and supplemented by Latin, forming the first part of a political trilogy. In the trilogy, Weber describes the qualities a ruler should possess, likening them to the various parts of (...) the human body. The second part of the trilogy, Lectio principum, which is textually more complete and written both in German and Latin. Both are regnal mirrors, and contain ideas about governance in the 17th century. (shrink)

Prioritization in public health has long been contentious, which necessitates ethical discussions. Despite efforts to develop frameworks that address these considerations, universally accepted models remain elusive, leaving decision-makers to manage independently. This study explores the previously underexplored topic of ethical principles guiding prioritization within different domains of health promotion and prevention at a local level. Interviews with decision-makers (n = 21) from Danish municipalities were analyzed thematically to uncover ethical dimensions of local prioritization of public health (...) services. The study showed that when confronted with resource constraints, decision-makers tended to prioritize preventive services for patients, often at the expense of broader health promotional initiatives. This decision appears rooted in ethical principles of assisting individuals who are deemed to be in the most immediate need. Analyzed against principles of justice and the broader literature on prioritization, the results reflect a prioritization common in the hospital sector: the principle of need. This contrasts with broader societal discussions of public health that are often based on principles of maximization of health benefits and equity. The study highlights the importance of weighing diverse ethical principles when prioritizing among and within initiatives and of considering the purpose of different domains of prevention and health promotion. (shrink)

The human factor in information systems is a large vulnerability when implementing cybersecurity, and many approaches, including technical and policy driven solutions, seek to mitigate this vulnerability. Decisions to apply technical or policy solutions must consider how an individual’s values and moral stance influence their responses to these implementations. Our research aims to evaluate how individuals prioritise different ethical principles when making cybersecurity sensitive decisions and how much perceived choice they have when doing so. Further, we sought to (...) use participants’ responses to cybersecurity scenarios to create profiles that describe their values and individual factors including personality. Participants (n = 193) in our study responded to five different ethically sensitive cybersecurity scenarios in random order, selecting their action in that scenario and rating and ranking of the ethical principles (i.e., Beneficence, Non-Maleficence, Justice, Autonomy, Explicability) behind that action. Using participants’ demographics, personality, values, and cyber hygiene practices, we created profiles using machine learning to predict participants’ choices and the principle of most importance to them across scenarios. Further, we found that, generalising, for our participants Autonomy was the most important ethical principle in our scenarios, followed by Justice. Our study also suggests that participants felt they had some agency in their decision making and they were able to weigh up different ethical principles. (shrink)

This paper is an examination of the ethical principles of effective altruism as they are articulated by Peter Singer in his book The Most Good You Can Do. It discusses the nature and the plausibility of the principles that he thinks both guide and ought to guide effective altruists. It argues in § II pace Singer that it is unclear that in charitable giving one ought always to aim to produce the most surplus benefit possible and in (...) § III that there is a more attractive set of principles than the ones Singer outlines that ought to guide effective altruists in their philanthropic practices and in their lives more generally. These principles fit better with his practical ambitions and with plausible attitudes about the limits of beneficence. (shrink)

Business Ethics is designed to serve as a textbook for first year students of MBA and diploma students of management courses. The book provides a deep insight into the crucial role played by ethical choices in managerial decision making within an organization as well as the impact of such decisions on the world at large. Starting with a broad overview of the meaning and scope of ethics and the development of ethical thought, the book puts forward the applications (...) of ethical standards to business areas such as corporate governance, marketing and brand management, advertising, and finance. The discussion shifts to a more human level with the various issues of workplace ethics as well as consumer rights. Special focus is given to ethical choices related to the environment, cyber space and criminal intimidation. Contemporary issues like corporate code of ethics, political correctness and the role played by NPO and NGO in upholding moral values are discussed in detail. Finally, several open-ended issues like Intellectual Property. The book follows a debate-based approach where both for and against views are presented, followed by concept analysis and logical deductions. This approach is well aided with a number of caselets, case studies and end chapter review questions. This book will also serve as a useful reference for BBA faculty and professionals. (shrink)

This article analyzes six ethical principles at work in the Pastoral Letter of the Roman Catholic Bishops on the United States economy. The first three principles derive from the Thomistic tradition with its attempt to avoid the extremes of collectivism and individualism. Human beings are by nature social and called to live in political society. The principle of subsidiarity guides the role of the state. Distributive and social justice furnish the criteria for a just distribution of human (...) goods. The fourth ethical principle which is a later development in the Catholic tradition recognizes human rights including economic rights. In keeping with recent emphases in Catholic teaching the fifth principle insists that the goods of creation exist to serve all and stresses the social aspect of property. The sixth principle enunciates a preferential option for the poor and has come to the fore in the light of recent liberation theology. (shrink)

Defence agencies across the globe identify artificial intelligence as a key technology to maintain an edge over adversaries. As a result, efforts to develop or acquire AI capabilities for defence are growing on a global scale. Unfortunately, they remain unmatched by efforts to define ethical frameworks to guide the use of AI in the defence domain. This article provides one such framework. It identifies five principles—justified and overridable uses, just and transparent systems and processes, human moral responsibility, meaningful (...) human control and reliable AI systems—and related recommendations to foster ethically sound uses of AI for national defence purposes. (shrink)

Psychologists live in a globalizing world where traditional boundaries are fading and, therefore, increasingly work with persons from diverse cultural backgrounds. The Universal Declaration of Ethical Principles for Psychologists provides a moral framework of universally acceptable ethical principles based on shared human values across cultures. The application of its moral framework in developing codes of ethics and reviewing current codes may help psychologists to respond ethically in a rapidly changing world. In this article, a model is (...) presented to demonstrate how to use the Universal Declaration as a guide for creating or reviewing a code of ethics. This model may assist psychologists in various parts of the world in establishing codes of ethics that will promote global understanding and cooperation while respecting cultural differences. The article describes the steps involved in the application of the model and provides concrete examples as well as several useful comments and suggestions. This guide for the application of the Universal Declaration may also be used for consultation, education, and training relative to the Universal Declaration of Ethical Principles for Psychologists. (shrink)

This paper attempts to provide a broader view into the ethical issues surrounding the field of emergency medicine (EM) research. It starts from defining bioethically relevant features of EM and presents this field in the context of different models of health care provider–patient relationship. The paper also provides a short overview of the “post-Nuremberg” evolution of the main international research ethics guidelines relevant to EM research which demonstrates a tendency of liberalization of research on incapable persons. This tendency culminates (...) with the exceptions to informed consent for EM research which is supposed to be balanced by other research ethics principles, especially a careful rationing of risks and benefits. This finally brings us towards a critical analysis of the minimal risk standard which is one of the main fundamental safeguards in EM research. (shrink)

In October 2013, the Declaration of Helsinki was revised a seventh time in its 50 year history. While it is the most widely accepted set of ethical principles for the protection of patients participating in medical research, the Declaration of Helsinki has also been subject of constant controversy. In particular, its paragraph on the use of placebo controls in clinical trials divides the research community into active-control and placebo orthodox proponents, both continuously demanding revisions of the Declaration of (...) Helsinki in favour of their position. The goal of the present project is to compare the mainly theoretical controversy with regulatory implementation. We distributed a questionnaire to national drug regulatory authorities from different countries to collect information on the authorities’ respective approaches to interpretation and implementation of the Declarations’ placebo paragraph in the conduct of medical research. Our findings suggest that the majority of drug regulatory authorities have established a practice of a middle ground, allowing placebo controls in some instances. Various interpretations of “serious harm” and “methodological reasons” are proposed as well as safeguards to avoid abuse of the option to use placebo-controls. Leaving the placebo paragraph open to various interpretation is a result of the Declaration of Helsinki’s character as a guidance document. With the current version controversy will continue. The Declaration should be continued to be strengthened to enforce the appreciation of conducting medical research with the highest ethical standard. (shrink)

One thousand four-hundred thirty Portuguese psychologists answered a questionnaire that had been designed in order to ascertain the level of acceptability of a set of proposed ethical principles, which subsequently served as a basis for the Portuguese Psychologists’ Ethics Code. On the one hand, the results show that, as expected, the ethical principles rated high on the evaluation scale. On the other hand, the results also highlighted the need for a formal regulation of the practice of (...) psychology in Portugal, especially in view of participants’ noticeable failure to recognize the importance of the principle of professional integrity. The responsibility of psychologists in modern societies is huge. As such, the large number of different training programs in Portugal, and the implied lack of a strong professional identity, is a cause of concern. The creation of a professional association allows an external identification of the profession in terms of aims and methods. The main goal of such an association is to promote public trust and enhance public demand. The results also indicate that training and experience lead to a higher valorization of ethical principles, and this is an insight that will be of great importance to the professional practice of psychology. (shrink)

This study focuses on issues of elder abuse in residential settings. Violation of ethical principles is shown in the results of this quantitative study aimed at defining the extent, nature and causes of such abuse by employees’ unethical conduct towards clients in senior homes (i.e. residential nursing homes) in the Moravian-Silesian region of the Czech Republic. The research sample comprised 454 employees and 488 clients from 12 residential homes for older people. The data were collected from interviews with (...) clients, who also received a questionnaire concerning their satisfaction with the institution. Two questionnaires were administered to the employees, one based on a pilot qualitative study and a second to investigate burnout. Outcomes were assessed according to the extent and form of elder abuse, the causes of elder abuse and the violation of basic ethical principles. The responses, in particular those of employees, revealed both psychological and physical abuse of older clients, and thus violation of two basic principles: respect for the person and non-maleficence. The group at risk of elder abuse comprised aggressive and dissatisfied clients, as well as those with mental problems and dementia. The employees most at risk of being abusers were those who had been employed in institutional care for more than five years, had inadequate knowledge about social services and suffered from burnout. The prevention of elder abuse is recommended to be through education focused on ethical principles, increasing employees’ satisfaction by promoting a friendly and safe organizational culture, and providing adequate working conditions. (shrink)

Co-published with UCEA, this new textbook tackles Standard #2 of the Professional Standards for Educational Leaders (PSEL)¿Ethics and Professional Norms. This volume includes specific strategies for school leaders to develop knowledge and skills in supporting the learning and development of all students, as well as understanding the dynamics and importance of ethics in leadership practice. By presenting problem-posing cases, theoretical grounding, relevant research, implications for practice, and learning activities, this book provides aspiring leaders with the background, learning experiences, and analytical (...) tools to successfully promote ethical leadership and student success in their contexts. Special features include: ¿ Case Studies¿provide an opportunity to practice ethical reasoning and engage in the discussion of complexities and debates within each case. ¿ Learning Activites¿a range of exercises help readers make connections to the PSEL standard. ¿ Important Resources¿includes resources that support and encourage students to explore each of the chapter¿s elements. (shrink)

The effects of distant, intercessory prayer on health outcomes have been studied in a range of randomised, blinded clinical trials. However, while seeking the evidentiary status accorded this ‘gold standard’ methodology, many prayer studies fall short of the requirements of the World Medical Association's Declaration of Helsinki for the ethical conduct of trials involving human subjects. Within a sample of 15 such studies published in the medical literature, many were found to have ignored or waived key ethical precepts, (...) including adequate standards of care, patient confidentiality and informed consent. Prayer was considered in most studies to pose negligible or no risk to subjects, despite the fact that no clear mechanism of action nor any safety monitoring procedures were described. As a result, many studies did not meet basic ethical standards required of clinical trials of biophysical interventions, making application of their results ethically problematic. If investigators wish their data to adequately inform the use or rejection of intercessory prayer to improve health, these shortcomings should be addressed in future studies. (shrink)

In the present paper I try to show that ethical principles of medical activities in general can be adequately applied to medical activities for the patient in his terminal stage. For this objective, I shall argue first what are the principles and rules of medical activities in general, and then show how these can be applied to palliative medicine.

The ethical Principle of Proportionality requires combatants not to cause collateral harm excessive in comparison to the anticipated military advantage of an attack. This principle is considered a major (and perhaps insurmountable) obstacle to ethical use of autonomous weapon systems (AWS). This article reviews three possible solutions to the problem of achieving Proportionality compliance in AWS. In doing so, I describe and discuss the three components Proportionality judgments, namely collateral damage estimation, assessment of anticipated military advantage, and judgment (...) of “excessiveness”. Some possible approaches to Proportionality compliance are then presented, such as restricting AWS operations to environments lacking civilian presence, using AWS in targeted strikes in which proportionality judgments are pre-made by human commanders, and a ‘price tag’ approach of pre-assigning acceptable collateral damage values to military hardware in conventional attritional warfare. The article argues that application of these three compliance methods would result in AWS’ achieving acceptable Proportionality compliance levels in many combat environments and scenarios, allowing AWS to perform most key tasks in conventional warfare. (shrink)

Recent calls have been made to move professional standards to a more principles-based perspective, supposing that emphasizing broad principles would eliminate the legalistic focus that rules may encourage, and accountants’ behavior would be more ethical and uniformly so. However, this supposition has yet to be empirically tested. The AICPA Code of Professional Conduct (Code) provides guidance in both forms: principles and rules. This experiment examines how the form of the Code affects independence judgments in a client (...) acceptance context. We also examine the potential for levels of moral development to influence the effectiveness of the Code.We find that subjects are more likely to consider their independence impaired, and are more likely to reject a questionable audit engagement, when rules-based (principles-based) reasoners are provided with Code rules (principles). Given the popularity of the view that rules-based standards are undesirable, these findings have significant implications for the profession as principles-based ethical standards are discussed. (shrink)

The book under review contains six essays by six philosophers on various subjects in ethical theory and practice. Two of the essays, one by Michael D. Bayles and the other by Abraham Edel, deal with general problems concerning applied ethics, while the others, by Warner A. Wick, John Lachs, James F. Childress, and Carl Wellman, treat various specific ethical issues of contemporary society, ranging from fanaticism, alienation and terrorism to transplantation of organs.

스스로 도덕적 결정을 내리는 로봇을 가리켜 ‘인공적 도덕 행위자(Artificial Moral Agent: AMA)’라고 부르는데, 현재 인공적 도덕 행위자를 위한 윤리를 마련하고자 하는 접근은 크게 세 가지로 구분된다. 우선 전통적인 공리주의나 의무론적 윤리이론에 기반을 둔 하향식(top-down) 접근, 콜버그나 튜링의 방식을 따르는 상향식(bottom-up) 접근, 그리고 이 두 접근을 융합하려는 혼합식(hybrid) 접근이 있다. 인공적 도덕 행위자 설계에 대한 하향식 접근은 어떤 구체적 윤리이론을 선택한 다음, 그 이론을 구현할 수 있는 계산적 알고리즘과 시스템 설계를 이끌어내는 방식이다. 이 때 선택된 구체적 윤리이론은 도덕적 직관이 불확실할 때의 (...) 사례들을 인공적 도덕 행위자가 제대로 분류해낼 수 있도록 도와주는 중요한 역할을 한다. 반면 상향식 접근은 인공적인 도덕적 행위자가 다양한 기계-학습을 통해 도덕적인 추론을 배워나가도록 하는 방법을 모색한다. 상향식 접근의 중요한 전제는 아동이 적절한 발달 단계를 거치면서 도덕성과 도덕 추론을 배워나가듯이, 인공적 도덕 행위자도 적절한 교육을 통해 그와 같이 발전할 수 있다는 것이다. 이 글은 공리주의적 결과론에 바탕을 둔 의사결정의 모형과 규칙들을 칸트의 의무론적 윤리 추론 규칙과 조합하는 방식을 통해 인공적 도덕 행위자를 위한 하향식 접근의 윤리를 구상해 보았다. 그런 후 이렇게 마련된 윤리를 10세 수준의 소셜 로봇 시나리오에 적용해 봄으로써, 도덕적 민감성을 갖춘 인공적 도덕 행위자 로봇 개발에 이 윤리가 어떤 방식으로 활용될 수 있는지 제안하였다. (shrink)