This article develops and applies a knowledge-based framework for understanding and interpreting executive compensation under the rubric of ethical consideration. This framework classifies six major ethical considerations that reflect issues in compensation design. We emphasize that these six ethical considerations are influenced by liberty and equality concepts. This framework helps to highlight areas where executive compensation has not been well spelled out.

The recent frauds in organizations have been a point for reflection among researchers and practitioners regarding the lack of morality in certain decision-making. We argue for a modification of decision-making models that has been accepted in organizations with stronger links with ethics and morality. With this aim we propose a return to the base value of Christianity, supported by Bible scriptures, underlying six dominant ethical approaches that drive practices in organizations.

Financial and cost accounting information is processed by decision-makers guided by their particular need to support decisions. Recent technological advances impacting on information as well as organizations such as the European Community mandating financial reporting requirements for many countries is rapidly changing the landscape for decision making using accounting information. Hence, the importance of individuals'' decision making is more important than it was previously. These decisions are also influenced by individuals'' ethical beliefs. The Throughput Modeling approach to cultural and ethical (...) concerns provides a way of dealing with accounting information processed through various pathways by decision-makers. This modeling approach captures different philosophical perspectives from which to understand what is involved in "thinking scientifically." In the Throughput Modeling approach, pathways highlight the importance of how different philosophical perspectives may be used by individuals in arriving at a decision. This paper highlights key concepts involved in rethinking the basis of moral decision making in terms of an underlying process, rather than focusing on the application of principles or the development of a virtuous character. Examples are provided from both English and Spanish settings to help emphasize the importance of modeling ethical decision making globally. (shrink)

Modern management reporting on its company''s performance is influenced by individuals ethical considerations. Stakeholders philosophies have continued to change over the last 75 years affecting reporting systems for companies reporting information internally and externally. These fundamental changes in philosophy have affected how information is conveyed. We are not claiming that only one philosophical viewpoint dominates companies reporting practices, but there does appear to be a changing trend of philosophies building on one another. We use resource dependence theory in relationship to (...) a decision-making model to explain changing stakeholders positions over time. This paper argues that six dominant philosophical theories have influenced the way individuals and organizations report financial and other information. Further, these philosophies then are depicted in a model that helps us to understand what influences companies to present themselves to the outside world. A vignette is used to depict changing philosophical views for several companies management report over 75 years. (shrink)

This study explores the rationality behind firms’ decision to admit or deny their involvement in bribery when responding to confidential surveys conducted by international agencies. Specifically, we posit that firms’ reluctance to provide accurate information about their engagement in bribery is at least to some extent contingent on certain situational factors. In other words, we claim that this behavior is context dependent. The paper uses the notions provided by the theory of planned behavior to understand the way in which the (...) corruption of the legal environment, the intensity of market competition, and identification risk influence firms’ decision to lie about their involvement in bribery. To test these notions, we use databases from the fifth wave of the EBRD-World Bank Business Environment and Enterprise Performance Survey, country-level data from the Kauffman Foundation and macroeconomic information from the World Bank database. We run ordinary least squares with geographic region-clustered standard errors on data from 30 countries and 6122 individual firms during the period 2012–2013. Consistent with our expectations, the results indicate that firms operating within more corrupt legal environments, facing more competition, and bearing a higher risk of being identified are less likely to deny their involvement in bribery. We conclude that not all firms have the same incentives to lie about their participation in bribery, and therefore, identifying the drivers of this heterogeneity may help policymakers better assess the reliability of bribery information collected through confidential surveys. (shrink)

One objection to xenotransplantation is that it will require the large-scale breeding, raising and killing of genetically modified pigs. The pigs will need to be raised in designated pathogen-free facilities and undergo a range of medical tests before having their organs removed and being euthanised. As a result, they will have significantly shortened life expectancies, will experience pain and suffering and be subject to a degree of social and environmental deprivation. To minimise the impact of these factors, we propose the (...) following option for consideration—ethically defensible xenotransplantation should entail the use of genetic disenhancementifit becomes possible to do so and if that pain and suffering cannot be eliminated by other means. Despite not being a morally ideal ‘solution’, itismorally better to prevent unavoidable pain until a viable non-animal alternative becomes available. (shrink)

La presente investigación parte del marco lógico y teórico del desarrollo de competenciasy el pensamiento complejo en el sistema universitario mundial, en ese sentido la investigacióntuvo como objetivo demostrar los efectos de la aplicación de las estrategias didácticas para eldesarrollo de competencias y pensamiento complejo en la carrera de Ingeniería de Sistemas en unauniversidad pública de Lima provincias. La investigación fue de tipo aplicada, nivel explicativo, setrabajó con un diseño pre experimental. La población la conformaron por 325 estudiantes de lacarrera (...) profesional de Ingeniería de Sistemas, y la muestra fue tomada no probabilísticamente por23 estudiantes del X ciclo. El nivel de desarrollo de competencias fue porcentualmente del 74% ydel pensamiento complejo el 64,25%. Se concluye en base a las tres estrategias didácticas utilizadas(estrategia basada en problemas, estrategias de aprendizaje colaborativo, y la estrategia incorporadade las tecnologías de información y comunicación) con un nivel de significancia del 5% y un(p-valor: 0,006<0,050) que se ha desarrollado favorablemente las competencias y el pensamientocomplejo en los estudiantes de la Carrera Profesional de Ingeniería de Sistemas en la UniversidadNacional de Cañete-Lima, Perú. (shrink)

LEssOn OnE: What Is Evolution? OVERVIEW This lesson engages students in the concepts and processes of biological evolution. It also introduces the EVO DVD. The lesson begins by viewing Question 1 of the DVD, which introduces the World ...

Stefan Collini's Absent Minds is a rich, critical history of a cliché: that English culture is peculiarly hostile to intellectuals. Despite striking differences in the organization of intellectual life in the U.S. and Britain, precisely the same cliché pervades American writing. The explanation may lie less in structure than in the transnational mobility of the language of the intellectual.

Juvenile offenders are sometimes transferred to a criminal court where they may stand trial as adults. The rationale for this current trend cannot be justified based on evidence from developmental psychology, the evidence of consistent positive effects for particular intervention strategies, and ethical arguments for justification of punishment. The rationale in actuality reflects the selective manipulation of the alternative conceptions of young people as dependent and vulnerable or as autonomous and responsible to continue to justify policies that entail cultural and (...) racial discrimination. Discretionary decisions at various stages of the justice process amplify racial disparities as minority youths proceed through the system and result in more severe dispositions that for comparable White youths. (shrink)

Most discussions of John Doris’s situationism center on what can be called descriptive situationism, the claim that our folk usage of global personality and character traits in describing and predicting human behavior is empirically unsupported. Philosophers have not yet paid much attention to another central claim of situationism, which says that given that local traits are empirically supported, we can more successfully act in line with our moral values if, in our deliberation about what to do, we focus on our (...) situation instead of on our moral character. Call this prescriptive situationism. In this paper, we will point toward a previously unrecognized tension between these two situationist theses and explore some ways for the situationist to address it. (shrink)

Artificial intelligence is now widely accessible and already being used by healthcare researchers throughout various stages in the research process, such as assisting with systematic reviews, supporting data collection, facilitating data analysis and drafting manuscripts for publication. The most common AI tools used are forms of generative AI such as ChatGPT, Claude and Gemini. Generative AI is a type of AI that can generate human-like text, audio, videos, code and images based on text-based prompts inputted by a human user. Generative (...) AI is trained on large amounts of data, and the outputs are sophisticated and can be indistinguishable from a response from a skilled human. In this article, we outline several AI applications that can be used in healthcare research, examining their benefits, limitations and outline best practices for maintaining research integrity and ethical standards. (shrink)

It is commonly argued that a serious right to life is grounded only in actual, relatively advanced psychological capacities a being has acquired. The moral permissibility of abortion is frequently argued for on these grounds. Increasingly it is being argued that such accounts also entail the permissibility of infanticide, with several proponents of these theories accepting this consequence. We show, however, that these accounts imply the permissibility of even more unpalatable acts than infanticide performed on infants: organ harvesting, live experimentation, (...) sexual interference, and discriminatory killing. The stronger intuitions against the permissibility of these ‘pre-personal acts’ allow us to re-establish a comprehensive and persuasive reductio against psychological accounts of persons. (shrink)

Previous empirical research has found mixed results for the impact of corporate social responsibility (CSR) investments on corporate financial performance (CFP). This paper contributes to the literature by exploring in a two stage investor decision-making model the relationship between a firm’s innovation effort, CSR, and financial performance. We simultaneously examine the impact of CSR on both accounting-based (financial health) and market-based (Tobin’s Q) financial performance measures. From a sample of top corporate citizens, we find that: (1) a firm’s social responsibility (...) commitment (CSR) contributes to its financial performance; (2) after controlling for investment in innovation activities, CSR continues to have a positive impact on a firm’s financial performance; (3) the customer dimension of CSR has a positive effect on both CFP measures, whereas the employee dimension indicates a significant impact only on financial heath; and (4) the community relation dimension of CSR only affects the market-based CFP measure of firms with high innovation intensity. (shrink)

This descriptive scientific-phenomenological study set forth to discover what is like to survive a building collapse as a firefighter. The participants of the study were 3 uniformed and sworn professional firefighters performing interior operations at a commercial building structure fire. The 3 participants all become trapped and had to self-rescue as a result of a structural collapse. The data collected from the participant interviews was analyzed and transformed so as to form the structure of the study.

_The Logic of Our Language_ teaches the practical and everyday application of formal logic. Rather than overwhelming the reader with abstract theory, Jackson and McLeod show how the skills developed through the practice of logic can help us to better understand our own language and reasoning processes. The authors’ goal is to draw attention to the patterns and logical structures inherent in our spoken and written language by teaching the reader how to translate English sentences into formal symbols. Other logical (...) tools, including truth tables, truth trees, and natural deduction, are then introduced as techniques for examining the properties of symbolized sentences and assessing the validity of arguments. A substantial number of practice questions are offered both within the book itself and as interactive activities on a companion website. (shrink)

Rodger Beehler; The Schools and Indoctrination, Journal of Philosophy of Education, Volume 19, Issue 2, 30 May 2006, Pages 261–272, https://doi.org/10.1111/j.14.

Police officers must be able to make an accurate appraisal of a lethal encounter and respond with appropriate force to mitigate the threat to their own lives and to the lives of others. Contemporary police deadly force training places the cadet in mock lethal encounters, which are designed to simulate those occurring in the real lives of law enforcement officers. This Reality Base Training is designed to provide cadets with experiences that require their reactions to be within the law, policies (...) and procedures, and ethics while undergoing a very stressful, emotional, and physically dynamic situation . Three police cadets provided written accounts of their deadly force training experiences in the RBT format. The descriptive phenomenological psychological method was used to analyze the data and to synthesize a general psychological structure of their experiences. The results reveal the perceptions, thoughts, feelings and behaviors reflecting the role of consciousness and psychological subjectivity in the participants’ understandings and decision-making in the simulated situations. (shrink)

Police vehicle pursuits are inherently dangerous, rapidly evolving, and require police coordination to safely stop and arrest the suspect. Interviews of three US police officers were conducted and the descriptive phenomenological psychological method was used to analyze their naïve accounts of their lived-experiences. The psychological constituents of the experience of leading a successful chase and capture of a fleeing criminal found are: Alert to Possible Car Chase, Suspect Identified, Anxiety and Excitement About the Chase, Awareness of Primary Chase Role, Radio (...) Coordination with Others to Take Actions to Stop the Suspect, Ongoing Evaluation of Chase Situation and Persistence, Reading the Suspect’s Driving Behaviors, Car Chase Transition to a Coordinated Physical Capture, and Making Sense of the Experience Through Inquiry. Insights garnered from this study may be useful to police, policy makers, trainers and others interested in emergency and crisis decision-making. (shrink)

The stakeholder theory has become influential in the field of business management, especially concerning environmental and social issues. Nevertheless, there is room for improvement in the way this theory is taught in higher education. In this work, an experiential teaching method is proposed where the firm is no longer the center of analysis, and business situations are approached from the perspective of participating stakeholders. An original role-playing activity with detailed instructions to be adapted and used by interested educators was put (...) into practice with the participation of Spanish undergraduate students. Results showed that this teaching method helped promote stakeholder thinking in management courses and led students to evaluate the power of different stakeholders. (shrink)

Autocracies draw their political power from cronyism and organized repression. The opacity of business information protects these regimes and their crony firms from any opposition. However, autocracies might also desire to eliminate cronyism because it dampens economic growth. Autocracies survive through repression that engenders tensions, as evident in the Spanish newspaper industry during the Francoist dictatorship. State control over this industry was important because the press disseminated news to the public. From 1939 to 1957, the autocracy institutionalized both cronyism and (...) the opacity of circulation figures to sustain the political powers of Franco and the single party state. Opacity concealed the economic performance of newspapers owned by sole legal party and any distribution of resources in its favor. Franco authorized voluntary disclosure of reliable circulation figures in 1964, after eliminating cronyism in favor of a freer market. Repression guaranteed support for this industry until Franco's death. (shrink)

This report concerns the fragmented visual percepts in a woman, TR, following a right entorhinal–perirhinal infarct. In a previous report, Weddell [Weddell, R. A. . A visual disorder producing highly selective deletion of recurring letters. Cortex, 41, 471–485] linked TR’s highly selective tendency to delete recurrent letters with her fragmented percepts. The conflation of same-identity form elements was attributed to anterior extrastriate damage, which reduced the amount of information sustainable in fully resolved visual percepts, and the present experimental investigation of (...) her subjective account of segment formation and resolution completes the story. She said that complex objects and long words first appeared as blurred regions, which sometimes included form elements. It is argued that figure-centred attentional mechanisms subdivided this blurred region into up to 3–4 parts. String length, lexical status , and background colour and/or luminance determined fragment length. Two rules described the fragment resolution sequence: largest segments usually resolved first, left-to-right resolution accounting for a few sequences. This resolution sequence occurred when stimuli were exposed too briefly for saccadic exploration, implicating endogenous attentional shifts. Experiment 4 confirmed TR’s assertion that spatial, orthographic, and phonological information were stored during the fragment resolution process. Moreover, TR exerted considerable voluntarily control over the fragment resolution sequence and some influence over fragment length. Finally, these findings were interpreted in terms of an extended version of a neural network model of vision largely derived from nonhuman primate studies. (shrink)

Ibogaine is a hallucinogenic alkaloid, derived from Tabernanthe iboga, a plant unique to the rainforests of West Africa. Its traditional use as an epiphanic sacrament in local magico-religious practice inspired its appropriation by Western drug addicts by whom it is now hailed as both a catalyst of psychospiritual insight and an effective alleviator of cravings and withdrawal. While scientific and early clinical studies confirm its role in reducing physical withdrawal and craving, debate continues concerning the significance of its “visionary” properties. (...) An analysis of many addicts’ testimonies of recovery, however, places the visionary experience at center stage. I set out to understand mechanisms of transformation and healing, via a comparative phenomenological exploration of this experience, through the opposing lenses of psychoanalysis and cultural constructivism. I propose that at the heart of the healing encounter is a culturally shaped creative journey to an imaginal unspoilt state in personal or collective history. How this experience is recovered and integrated into life is critically considered. I argue a secular account is vital as the ibogaine scene strives toward social and medical legitimacy. If and how such a framework can sit alongside spontaneously emergent spiritual and religious idioms and experience will also be tentatively explored. (shrink)

Betrayal is both a “people” problem and a philosopher’s problem. Philosophers should be able to clarify the concept of betrayal, compare and contrast it with other moral concepts, and critically assess betrayal situations. At the practical level people should be able to make honest sense of betrayal and also to temper its consequences: to handle it, not be assaulted by it. What we need is a conceptually clear account of betrayal that differentiates between genuine and merely perceived betrayal, and which (...) also provides systematic guidance for the assessment of alleged betrayal in real life. In what follows I offer an account of betrayal that attempts to meet the two requirements of conceptual clarity and contextual adequacy. There is a great temptation to use the events in Washington of the past few years as the case study for such an analysis, but I believe that, for a variety of reasons, including the difficulty of viewing events from “within,” this would only complicate matters rather than clarify them. Rather, I believe that betrayal in literature is fruitful ground for analysis. I have chosen Jane Austen’s Sense and Sensibility for examples of trust and betrayal, because Austen displays the needed complexity and subtlety of human relationships and because she recognizes that violations of trust come in a variety of shades and colors. This particular novel, moreover, not only supplies multiple instances of trusting relationships gone awry, but also a common, detailed, and intelligible landscape within which these relationships exist. Again, however, in order to illuminate betrayal and appropriately assess a purported betrayal, rich examples are not enough. We need a clear concept of betrayal. I will develop this concept by beginning with the related concept of trust. By starting with an explicit definition of trust and using this definition to analyze the various examples Austen provides, betrayal will emerge as but one of two types of violation of trust. This in turn will allow us to distinguish actual from merely “felt” betrayals. I will finally argue that understanding and being sensitive to the other form of violation of trust, which I call abandonment, may be even more significant to our moral life. (shrink)

Animal-derived constituents are frequently used in anaesthesia and surgery, and patients are seldom informed of this. This is problematic for a growing minority of patients who may have religious or secular concerns about their use in their care. It is not currently common practice to inform patients about the use of animal-derived constituents, yet what little empirical data does exist indicates that many patients want the opportunity to give their informed consent. First, we review the nature and scale of the (...) problem by looking at the groups who may have concerns about the use of animal-derived constituents in their care. We then summarise some of the products used in anaesthesia and surgery that can contain such constituents, such as anaesthetic drugs, surgical implants and dressings. Finally, we explore the problem of animal-derived constituents and consent using Beauchamp and Childress’ four principles approach, examining issues of autonomy, beneficence, nonmaleficence and justice. Disclosing the use of animal-derived constituents in anaesthesia and surgery is warranted under Beauchamp and Childress’ four principles approach to the problem. Although there exist systemic and practical challenges to implementing this in practice, the ethical case for doing so is strong. The Montgomery ruling presents additional legal reason for disclosure because it entails that patients must be made aware of risks associated with their treatment that they attach significance to. (shrink)

The rapid development of artificial womb technologies means that we must consider if and when it is permissible to kill the human subject of ectogestation—recently termed a ‘gestateling’ by Elizabeth Chloe Romanis—prior to ‘birth’. We describe the act of deliberately killing the gestateling as gestaticide, and argue that there are good reasons to maintain that gestaticide is morally equivalent to infanticide, which we consider to be morally impermissible. First, we argue that gestaticide is harder to justify than abortion, primarily because (...) the gestateling is completely independent of its biological parents. Second, we argue that gestaticide is morally equivalent to infanticide. To demonstrate this, we explain that gestatelings are born in a straightforward sense, which entails that killing them is infanticide. However, to strengthen our overall claim, we also show that if gestatelings are not considered to have been born, killing them is still equivalent to killing neonates with congenital anomalies and disabilities, which again is infanticide. We conclude by considering how our discussion of gestaticide has implications for the permissibility of withdrawing life-sustaining treatment from gestatelings. (shrink)

Introduction RODGERBEEHLER We observe that all nations, barbarous as well as civilized, though separately founded because remote from each other in time and ...

This article examines the role of the recent movement of "popular philosophy" collections such as Philosophy and the Simpsons, Philosophy and Game of Thrones within the larger goals of philosophy as a discipline.

Individuals with heavy paid and unpaid work burdens may experience time deprivations that restrict their well-being and put them at risk of becoming or remaining income poor. Because unpaid work outside of the market is not captured in most large survey-based datasets, time poverty is rarely recognized in policy and practice. Yet income poverty and time poverty are mutually reinforcing; they can sap energy and impede effective decision-making, thus perpetuating the state of poverty. This essay offers a five-step approach to (...) conceptualizing and measuring time poverty and it compares time poverty rates by gender across a range of developing countries. Results show that women have higher time poverty rates than men in most cases, with the main exception being countries with low rates of female labor force participation. Policies that strengthen physical and social infrastructure, thereby decreasing the time needed for unpaid household work, have demonstrable effects on reducing time poverty. (shrink)

We read the four commentaries on our article with much interest.1 Each response provides stimulating discussion, and below we have attempted to respond to specific issues that they have raised. We regret that we are not able to respond point-by-point to each of them. However, before our responses, it may benefit the reader if we briefly summarise the claims in our article. First, we hold two presuppositions: (1) xenotransplantation research will inevitably continue for the foreseeable future, and (2) causing suffering (...) and pain requires sufficient justification and should be mitigated where possible. Second, based on these two presuppositions, we posit an argument for the further genetic modification of pigs for xenotransplantation that would eliminate certain experiences of pain and suffering should it become possible to do so. Gibson,2 in his commentary, is sceptical—for good reason—that ‘xenotransplantation-motivated disenhancement would be a temporary stopgap until the organ and tissue shortage problem is solved via less contentious means’. Gibson’s argument is grounded in the fact that the biotechnology industry—of which xenotransplantation is part of—is beholden to economic and market forces that would likely perpetuate constancy, thereby making it difficult to transition away from using disenhanced genetically engineered pigs for xenotransplantation. This point is well taken, …. (shrink)

Javier Echenique presents a meticulous examination of Aristotle's doctrine of moral responsibility. The study focuses on the Nicomachean Ethics and Eudemian Ethics, but in addition to these, and to the Magna Moralia, works that are not explicitly about ethics are also brought up and discussed where appropriate. The focus of Part I of the text, which comprises two chapters, is to establish that Aristotle indeed presents an account of moral responsibility. In the course of defending this line, it becomes necessary (...) to establish what counts as an account of moral responsibility and to flesh out Aristotle's view, which Echenique calls ethical ascription, in detail. Echenique argues that Aristotle's is not simply one possible account of moral responsibility; it is, on his view, a plausible account. The view derives a good part of its plausibility from Part II, the consideration of the defeaters of ethical ascription. (shrink)

Every year, hundreds of patients in England die whilst waiting for a kidney transplant, and this is evidence that the current system of altruistic-based donation is not sufficient to address the shortage of kidneys available for transplant. To address this problem, we propose a monopsony system whereby kidney donors can opt-in to receive financial compensation, whilst still preserving the right of individuals to donate without receiving any compensation. A monopsony system describes a market structure where there is only one ‘buyer’—in (...) this case the National Health Service. By doing so, several hundred lives could be saved each year in England, wait times for a kidney transplant could be significantly reduced, and it would lessen the burden on dialysis services. Furthermore, compensation would help alleviate the common disincentives to living kidney donation, such as its potential associated health and psychological costs, and it would also help to increase awareness of living kidney donation. The proposed system would also result in significant cost savings that could then be redirected towards preventing kidney disease and reducing health disparities. While concerns about exploitation, coercion, and the ‘crowding out’ of altruistic donors exist, we believe that careful implementation can mitigate these issues. Therefore, we recommend piloting financial compensation for living kidney donors at a transplant centre in England. (shrink)

The development of artificial womb technology is proceeding rapidly and will present important ethical and theological challenges for Christians. While there has been extensive secular discourse on artificial wombs in recent years, there has been little Christian engagement with this topic. There are broadly two primary uses of artificial womb technology—ectogestation as a form of enhanced neonatal care, where some of the gestation period takes place in an artificial womb, and ectogenesis, where the entire gestation period is within an artificial (...) womb. Ectogestation for the latter weeks or months of pregnancy could be possible within a decade or so, while ectogenesis for humans is far more speculative. Ectogestation is likely to significantly decrease maternal and neonatal morbidity and mortality, and so there is a strong case for supporting its development. Ectogenesis, however, may bring a number of challenges, including the commodification of children, and the pathologizing of pregnancy and childbirth. Its long-term effects on those who are created through this process are also unknown. In the event that it becomes ubiquitous, we may also find the central theological significance of pregnancy and birth diminished. The dilemma for Christians is that the development of ectogestation seems likely to normalise the use of artificial gestation, and, in time, pave the way for ectogenesis. (shrink)

In ‘Pro-life arguments against infanticide and why they are not convincing’ Joona Räsänen argues that Christopher Kaczor's objections to Giubilini and Minerva's position on infanticide are not persuasive. We argue that Räsänen's criticism is largely misplaced, and that he has not engaged with Kaczor's strongest arguments against infanticide. We reply to each of Räsänen's criticisms, drawing on the full range of Kaczor's arguments, as well as adding some of our own.

Matt Zwolinski argues that libertarians “should see the Basic Income Guarantee (BIG)—a guarantee that all members will receive income regardless of why they need it—as an essential part of an ideally just libertarian system.” He regards the satisfaction of a Lockean proviso—a stipulation that individuals may not be rendered relevantly worse off by the uses and appropriations of private property—as a necessary condition for a private property system’s being just. BIG is to be justified precisely because it prevents proviso violations. (...) We deem Zwolinski’s argument a “Direct Proviso-Based Argument” for BIG. We argue that because this sort of argument for the BIG is in tension with other principles libertarians within the Lockean tradition hold dear, specifically prohibitions on seizing legitimately held property and forcing individuals to labor, the Direct Proviso-Based Argument fails. (shrink)

All kinds of fraud are costly for the people engrossed both financially and often in terms of the time needed to clear their name when illegal use has been made of their personal details. The relationship among ethics, internal control, and fraud is important in the understanding of corporate social responsibility. This article uses an Ethical Process Throughput Model embedded in the Fraud triangle in order to better understand the interconnectedness of ethical positions and internal control systems that handle fraudulent (...) situations. Ethical positions are utilized to underscore how ethical behavioral control systems can be appropriately applied, which can provide unparalleled security, enhanced convenience, heightened accountability, better fraud detection and is very effective in depressing fraud, thereby improving CSR among organizations. (shrink)