Targeted modifications of the human epigenome, epigenome editing (EE), are around the corner. For EE, techniques similar to genome editing (GE) techniques are used. While in GE the genetic information is changed by directly modifying DNA, intervening in the epigenome requires modifying the configuration of DNA, for example, how it is folded. This does not come with alterations in the base sequence (‘genetic code’). To date, there is almost no ethical debate about EE, whereas the discussions about GE are (...) voluminous. Our article introduces EE into bioethics by translating knowledge from science to ethics and by comparing the risks of EE with those of GE. We, first (I), make the case that a broader ethical debate on EE is due, provide scientific background on EE, compile potential use-cases and recap previous debates. We then (II) compare EE and GE and suggest that the severity of risks of novel gene technologies depends on three factors: (i) the choice of an ex vivo versus an in vivo editing approach, (ii) the time of intervention and intervention windows and (iii) the targeted diseases. Moreover, we show why germline EE is not effective and reject the position of strong epigenetic determinism. We conclude that EE is not always ethically preferable to GE in terms of risks, and end with suggestions for next steps in the current ethical debate on EE by briefly introducing ethical challenges of new areas of preventive applications of EE (III). (shrink)

In the present article, we introduce an ethical evaluation methodology for clinical cases. Although rejecting proceduralism as a system, we develop a procedure that eventually could be formalized as a flow chart to help carry out an ethical evaluation for clinical cases. We clarify the elements that constitute an ethical evaluation: aim, integration, and how the action is performed. We leave aside the aspect of intentions, focusing on the object of a medical action, arguing that the internal (...) aim of a clinical action carries a moral value per se. Our evaluation system takes into account only objects and circumstances and their intrinsic morality, since we are dealing with the evaluation of a clinical case, and not with a personal and complete clinical action. DOI: 10.5294/pebi.2016.20.1.5. (shrink)

Land art requires careful evaluation when assessing its aesthetic and ethical value. Critics of land art charge that it is unethical in that it uses nature without such use being justified by some future good. Other critics charge that land art harms nature aesthetically. In this essay, the author canvasses these charges and argues that some land art is ethically and aesthetically defensible, and that some has great and rare potential in both realms.

Business ethics has become a very important concern in global business and understanding the effects of various factors on ethical judgments continues to attract research and practitioner attention. Using the Multidimensional Ethics Scale with its five generally accepted philosophical constructs, and vignettes developed by Cohen et al., current study investigates the relationship between cultural values, personality, religiosity and the ethical sensitivity of business students. We focus on a rapidly emerging country, Turkey, whose economic environment is similar to that (...) of the most Western nations but with a significantly different background and cultural values. Data for the study is collected from a major university in the southeastern Turkey. Although some significant relationships are identified between ethical sensitivity and cultural values and personality, our study findings confirm that MES dimensions had the highest influence on ethical sensitivity levels of business students. (shrink)

Three Canadian institutional animal care and use committees were observed over a 1-year period to investigate animal ethical evaluation. While each protocol was evaluated, the observer collected information about the final decision, the type of protocol, and the category of invasiveness. The observer also wrote down verbatim all verbal interventions, which were coded according to the following categories: scientific, technical, politics, human analog, reduction, refinement, and replacement. The data revealed that only 16% of the comments were devoted to the (...) 3 explicit ethical categories and that most of the comments were technical. However, the analysis revealed that ethical concerns were implicit in both scientific and technical comments; either ethical norms had been translated into scientific and technical language, or some of the scientific and technical comments had an impact on the ethical treatment of animals. The results are discussed in relation to previous nonobservational research that identified potential pitfalls and bias in animal ethical evaluation. (shrink)

Food advertising targeted at children is associated with the development of unhealthy eating habits and childhood obesity. In Spain, where one in every three children suffers from overweight, a voluntary regulation mechanism has been adopted to control such advertising, despite evidence of its ineffectiveness. This study's stated objective was to evaluate the grounds for implementing a policy that would ban the advertising of energy-dense, nutrient-poor food and beverages targeted at children in Spain, incorporating an ethical perspective in the analysis. (...) Using a bibliographic search of various databases, we reviewed the evidence for answering the seven questions posed by Walton et al.'s ethical evaluation framework, drawn up on the basis of the Nuffield Council on Bioethics Stewardship model. The results show that the proposed intervention is cost-effective, minimally intrusive, promotes healthy environments, acts on a vulnerable population, helps children lead healthy lifestyles, reduces social health inequalities, increases parents' individual freedom of choice and enjoys the support of scientists, health professionals and consumers alike. Accordingly, we feel that the time has come for food advertising directed to children in Spain to be statutorily regulated, by banning the promotion of EDNP products. (shrink)

Under Chinese law, the juridical status of the embryo and the foetus is unclear, mainly because the existing legislation can be subject to diverse interpretations due to its ambiguous language. Lack of clarity with the law has led to different understandings amongst Chinese legal scholars. However, although there has been no consensus, there has been a clear tendency to deprive embryos and foetuses of legal status or personhood, thereby excluding them from entitlement to fundamental rights, an understanding reinforced by the (...) Confucian view of the beginning of life. It is expected that in the near future the Chinese courts will face issues involving embryos and foetuses more often, such as disputes over in vitro embryos. The lack of legal precedent could result in contradictory resolutions, therefore, the law should clarify the legal status of embryos and foetuses and accord to prenatal life special respect and treatment. (shrink)

BackgroundWhile evaluation of ethical aspects in health technology assessment has gained much attention during the past years, the integration of ethics in HTA practice still presents many challenges. In response to the increasing demand for expansion of health technology assessment methodology to include ethical issues more systematically, this article reports on a multi-stage study that aimed at construction of a framework for improving the integration of ethics in HTA.MethodsThe framework was developed through the following phases: 1) a systematic (...) review and content analysis of guidance documents for ethics in HTA; 2) identification of factors influencing the integration of ethical considerations in HTA; 3) preparation of an action-oriented framework based on the key elements of the existing guidance documents and identified barriers to and facilitators of their implementation; and 4) expert consultation and revision of the framework.ResultsThe proposed framework consists of three main components: an algorithmic flowchart, which exhibits the different steps of an ethical inquiry throughout the HTA process, including: defining the objectives and scope of the evaluation, stakeholder analysis, assessing organizational capacity, framing ethical evaluation questions, ethical analysis, deliberation, and knowledge translation; a stepwise guide, which focuses on the task objectives and potential questions that are required to be addressed at each step; and a list of some commonly recommended or used tools to help facilitate the evaluation process.ConclusionsThe proposed framework can be used to support and promote good practice in integration of ethics into HTA. However, further validation of the framework through case studies and expert consultation is required to establish its utility for HTA practice. (shrink)

This article aims to contribute to the application of ethical frameworks to public health policy. In particular, the article considers the use of the Nuffield Council on Bioethics stewardship model, as an applied framework for the evaluation of evidence within public health policymaking. The ‘Stewardship framework’ was applied to a policy proposal to restrict marketing of food and beverages to children. Reflections on applying the stewardship model as a framework are provided. The article concludes that the questions used to (...) apply the stewardship model usefully introduced ethical considerations into the evidence review. However, the real value will likely come from the type of policy process within which the framework is used, identifying competing value positions and capturing local value requirements. (shrink)

When in 2006 the Centers for Disease Control and Prevention issued revised recommendations for HIV testing in health care settings, vocal opponents charged that use of an ?opt-out? approach to presenting HIV testing to patients; the implementation of nontargeted, widespread HIV screening; the elimination of a separate signed consent; and the decoupling of required HIV prevention counseling from HIV testing are unethical. Here we undertake the first systematic ethical examination of the arguments both for and against the recommendations. Our (...) examination reveals that the ethical concerns raised by the critics predominately pertain not to ethically suspect elements of the recommendations themselves, but to suspicions that they will be implemented improperly. It has not been shown that the recommendations cannot be implemented properly. Here we show that in the United States the recommendations are morally justifiable and that safeguards or regulatory oversight may serve to ensure that the recommendations are properly implemented. (shrink)

In Turkey, the numbers of studies that deal with agriculture and food as a system and process, and that address the issue with an integrated approach are very limited. Besides, there is no empirical study available in the national literature in which agricultural and food system has been analyzed within the framework of applied ethics. The present study aims to investigate the characteristics of food and agricultural engineers and veterinary physicians in terms of their tendency to carry out ethical (...) evaluations when faced with issues falling under the field of agriculture and food ethics, and detect their capacity to identify ethical problems.A cross-sectional survey was employed in this study. Descriptive statistics like percentages and frequencies based on the scores from the scale were used. Data were collected via survey method from three occupational groups, namely, food and agricultural engineers and veterinary physicians working in 12 regions of Turkey, and analyzed using chi-square and score test. A total of 865 professionals from 55 different cities participated in the study. Data concerning participants’ level of ethics awareness regarding the identification and evaluation of ethical problems in the fields of food and agriculture were obtained. While the participating professionals could easily detect the problems in food and agriculture system that carried no ethical dilemma, they had difficulty in identifying issues that involved ethical dilemmas. It was also revealed that there was a significant difference between professionals in terms of their perception of ethical problems, demonstrating the need for a comprehensive ethics education to be imparted during and after under-graduate. (shrink)

Although the ethical and legal worlds are often at odds, a wealth of information is gained by evaluating legal decisions from an ethical perspective. Evaluating court decisions from an ethical viewpoint, increases our knowledge, and helps to beneficially influence future court precedent. Of particular importance to the relationship between the law, business, and ethics, is the ideal of beneficence and non-maleficence. It is the court’s role to protect the rights of individuals, especially with regards to their health (...) care provision. These issues are especially present in conflicts that relate to the availability and access to health care and insurance coverage. Patient autonomy, physician malpractice and informed consent are all influenced by such current court precedent as addressed bythe Employee Retirement Income and Security Act of 1974 (ERISA). This leads us to the central theme of this discussion on the ethical implications of the Supreme Court precedent on ERISA. (shrink)

While evaluation of ethical aspects in health technology assessment has gained much attention during the past years, the integration of ethics in HTA practice still presents many challenges. In response...

Product placement, the practice of placing brands into non‐advertising media, is a growing marketing phenomenon, which has received relatively little attention from business ethicists. Such attention is timely because the UK regulatory framework for television product placement is under review at the time of writing. In this paper, we seek to locate product placement in relation to traditional frameworks of marketing ethics. We suggest that this location is problematic because product placement is a form of marketing communication in which the (...) message, the sender and the precise intention behind a brand seen in a television (TV) show, movie or computer game are often implicit. We suggest that the possibilities for an ethically principled regulation of product placement rest on two key issues: (1) the extent to which programme makers, media owners and brand owners make their product placement strategies explicit to audiences, and (2) the degree of commercial sophistication, which regulators attribute to non‐expert entertainment audiences. (shrink)

Product placement, the practice of placing brands into non‐advertising media, is a growing marketing phenomenon, which has received relatively little attention from business ethicists. Such attention is timely because the UK regulatory framework for television product placement is under review at the time of writing. In this paper, we seek to locate product placement in relation to traditional frameworks of marketing ethics. We suggest that this location is problematic because product placement is a form of marketing communication in which the (...) message, the sender and the precise intention behind a brand seen in a television (TV) show, movie or computer game are often implicit. We suggest that the possibilities for an ethically principled regulation of product placement rest on two key issues: (1) the extent to which programme makers, media owners and brand owners make their product placement strategies explicit to audiences, and (2) the degree of commercial sophistication, which regulators attribute to non‐expert entertainment audiences. (shrink)

As the World Wide Web has grown in popularity, the propriety of linking to other web sites has achieved some prominence as an important moral and legal issue. Hyperlinks represent the essence of Web-based activity, since they facilitate navigation in a unique and efficient fashion. But the pervasive activity of linking has generated notable controversies. While most sites welcome and support incoming links, others block them or seek to license them in some way. Particularly problematic are so-called 'deep links,' which (...) bypass the home page along with the extensive advertising and promotional material that is usually found there. While some contend that a site's mere presence on the web is implicit permission for virtually any form of linking, others argue that at least in some circumstances deep linking is unfair and constitutes misappropriation of intellectual property.In this paper we will explore the issue of deep linking from a distinctly moral vantage point. While legal scholars have vigorously debated this issue, it has received little attention from moralists. But deep linking raises a plethora of complex property issues with subtle moral implications, and hence it deserves our careful scrutiny. The most fundamental question concerns the appropriate scope of property rights for a web site and how those rights can be properly balanced against the common good of free and open communications on the Web. It is our contention that there is no presumptive claim to the liberty of deep linking at will, since it may be disrespectful of property rights in certain situations. In order to defend this position we first make the case that a web site is a form of intellectual property, drawing support from the major theories that justify property ownership. Once we have established that a web site is really property, we consider the specific rights implied by such ownership. We conclude that on the basis of those rights, a prima facie case can be made that because of the potential for negative effects, users should not presume that deep linking is acceptable unless they first seek out the permission of the target web site.We also fully appreciate the dangers inherent in propertizing the web and the need to encourage the most flexible forms of linking. Therefore, we argue that any arbitrary or unnecessary restrictions against deep linking should be eschewed for the sake of the common good of open communications, flexibility, and maximum porosity in the Internet environment. While web site authors may indeed have a property right in their creative work they have a correlative obligation to promote the sharing and free flow of information when their specific ownership rights are not put in jeopardy by deep linking. (shrink)

Antimicrobial resistance (AMR) has been declared one of the top ten global public health threats facing humanity. To address AMR, coercive antimicrobial stewardship policies are being enacted in some settings. These policies, like all in public health, require ethical justification. Here, I introduce a framework for ethically evaluating coercive antimicrobial stewardship policies on the basis of ethical justifications (and their limitations). I consider arguments from effectiveness; duty of easy rescue; tragedy of the commons; responsibility-tracking; the harm principle; paternalism; (...) justice and development; a precautionary approach; and professional duties. I consider how these justifications might form the basis for developing a comprehensive ethical framework, and the need for this to be context-specific and aligned with the priorities, evidence and needs of the particular jurisdictions in which a policy is to be enacted. I demonstrate how the ethical justifications might be used by reference to an example policy of the EU ban on the use of certain human-critical antibiotics for livestock, before concluding with challenges for further development of the framework. (shrink)

: This response to Nikolaus Knoepffler's paper in the same issue of the Journal agrees that if the arguments supporting the first two of the eight human embryonic stem cell research policy options discussed are unsound, as Knoepffler argues, then it seems natural to move to the increasingly permissive options. If the arguments are sound, however, then the more permissive options should be rejected. It is argued that three of the rejected arguments, taken together, constitute very good reasons to hold (...) that a human embryo is endowed with dignity from fertilization onward. Thus, countries that want their public policies to match the moral imperative of respect for human beings should refrain from allowing destructive human embryo research and should devote considerable energy and public funds to research and clinical trials using non-embryonic ("adult") stem cells. (shrink)

Overdiagnosis is an emerging problem in health policy and practice: we address its definition and ethical implications. We argue that the definition of overdiagnosis should be expressed at the level of populations. Consider a condition prevalent in a population, customarily labelled with diagnosis A. We propose that overdiagnosis is occurring in respect of that condition in that population when the condition is being identified and labelled with diagnosis A in that population ; this identification and labelling would be accepted (...) as correct in a relevant professional community; but the resulting label and/or intervention carries an unfavourable balance between benefits and harms. We identify challenges in determining and weighting relevant harms, then propose three central ethical considerations in overdiagnosis: the extent of harm done, whether harm is avoidable and whether the primary goal of the actor/s concerned is to benefit themselves or the patient, citizen or society. This distinguishes predatory, misdirected and tragic overdiagnosis; the degree of harm moderates the justifiability of each type. We end with four normative challenges: methods for adjudicating between professional standards and identifying relevant harms and benefits should be procedurally just; individuals, organisations and states are differently responsible for addressing overdiagnosis; overdiagnosis is a matter for distributive justice: the burdens of both overdiagnosis and its prevention could fall on the least-well-off; and communicating about overdiagnosis risks harming those unaware that they may have been overdiagnosed. These challenges will need to be addressed as the field develops. (shrink)

This study reports on the development of scale items derived from the pluralistic moral philosophy literature. In addition, the manner in which individuals combine aspects of the different philosophies in making ethical evaluations was explored.

Background: As actors with the key responsibility for the protection of human research participants, Research Ethics Committees (RECs) need to be competent and well-resourced in order to fulfil their roles. Despite recent programs designed to strengthen RECs in Africa, much more needs to be accomplished before these committees can function optimally.Objective: To assess training needs for biomedical research ethics evaluation among targeted countries.Methods: Members of RECs operating in three targeted African countries were surveyed between August and November 2007. Before implementing (...) the survey, ethical approvals were obtained from RECs in Switzerland, Cameroon, Mali and Tanzania. Data were collected using a semi-structured questionnaire in English and in French.Results: A total of 74 respondents participated in the study. The participation rate was 68%. Seventy one percent of respondents reported having received some training in research ethics evaluation. This training was given by national institutions (31%) and international institutions (69%). Researchers and REC members were ranked as the top target audiences to be trained. Of 32 topics, the top five training priorities were: basic ethical principles, coverage of applicable laws and regulations, how to conduct ethics review, evaluating informed consent processes and the role of the REC.Conclusion: Although the majority of REC members in the targeted African countries had received training in ethics, they expressed a need for additional training. The results of this survey have been used to design a training program in research ethics evaluation that meets this need. (shrink)

Abstract:My aim in this article is to explore the role of perspectivism—roughly, the view that works of art prescribe a certain perspective—in aesthetic cognitivism and in the ethical evaluation of art, particularly as it features in the value-interaction debate. Although I am critical of perspectivism’s capacity to shoulder an artwork’s cognitive and ethical value, I find some of the arguments mounted against it, most notably those by Ted Nannicelli, misdirected, and I present several arguments against them. However, because (...) my aim is to show that both aesthetic cognitivism and ethical criticism should move beyond a concern for the perspective, I offer a different criticism of perspectivism to demonstrate how it should be modified if it is to make a more substantial contribution to the ethical evaluation of art. I conclude by providing a sketch of what I call ethically minded criticism of art, that is, one that is concerned not with a perspective that a work advances but with revealing work’s cognitive and ethical insights, that is thus better suited to promoting art’s educational and cultural value. (shrink)

This paper reports the results of a pilot study of differences in ethical evaluations between business faculty and students at a Southern university. Data were collected from 137 business students (46 freshmen and 67 seniors) and 34 business faculty members. Significant differences were found in 7 of the 30 situations between freshmen and faculty and four situations between seniors and faculty. When the combined means for each group were tested, there was no significant difference in the means at (...) the 0.05 level of significance. A trend was revealed, however, in that the majority of the time faculty members were the most ethically oriented followed by seniors and then freshmen. (shrink)

As a way to address both ominous and ordinary threats of artificial intelligence, researchers have started proposing ways to stop an AI system before it has a chance to escape outside control and cause harm. A so-called “big red button” would enable human operators to interrupt or divert a system while preventing the system from learning that such an intervention is a threat. Though an emergency button for AI seems to make intuitive sense, that approach ultimately concentrates on the point (...) when a system has already “gone rogue” and seeks to obstruct interference. A better approach would be to make ongoing self-evaluation and testing an integral part of a system’s operation, diagnose how the system is in error and to prevent chaos and risk before they start. In this paper, we describe the demands that recent big red button proposals have not addressed, and we offer a preliminary model of an approach that could better meet them. We argue for an ethical core that consists of a scenario-generation mechanism and a simulation environment that are used to test a system’s decisions in simulated worlds, rather than the real world. This EC would be kept opaque to the system itself: through careful design of memory and the character of the scenario, the system’s algorithms would be prevented from learning about its operation and its function, and ultimately its presence. By monitoring and checking for deviant behavior, we conclude, a continual testing approach will be far more effective, responsive, and vigilant toward a system’s learning and action in the world than an emergency button which one might not get to push in time. (shrink)

: In February 2004, South Korean researchers became the first in the world to successfully harvest stem cells and establish a stem cell line from a cloned human embryo. This is just one of eight possible policy options concerning human embryonic stem cell research. In practice, every kind of stem cell research can be done in one country or another. This paper evaluates the eight policy options concerning human embryonic stem cell research in light of the arguments and decisions behind (...) them. (shrink)

This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors' ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U. S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical (...) pressure had an impact on intention to engage in the behaviours. Country was also found to have a significant impact, with U. S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)

This study examined the impact of perceived ethical culture of the firm and selected demographic variables on auditors’ ethical evaluation of, and intention to engage in, various time pressure-induced dysfunctional behaviours. Four audit cases and questionnaires were distributed to experienced pre-manager level auditors in Ireland and the U.S. The findings revealed that while perceived unethical pressure to engage in dysfunctional behaviours and unethical tone at the top were significant in forming an ethical evaluation, only perceived unethical pressure (...) had an impact on intention to engage in the behaviours. Country was also found to have a significant impact, with U.S. respondents reporting higher ethical evaluations and lower intentions to engage in unethical acts than Irish respondents. Implications of the findings and areas for future research are discussed. (shrink)

More ethics research needs to explore the global differences in ethical evaluations. This study explored the relationships among nationality, teleological evaluations, ethical judgments, and ethical intentions using a sample of 222 American and Spanish business professionals. The path analysis indicated that teleological evaluations were related to ethical judgments and that both ethical judgments and teleological evaluations were related to ethical intentions. Executive nationality was related to teleological evaluations and (...) class='Hi'>ethical intentions with American individuals having higher teleological assessments and intentions to act ethically than the Spanish individuals. These findings have implications for global companies, which are presented along with the study's limitations and future research suggestions. (shrink)

Ex-vivo tissue engineering is a quickly developing medical technology aiming to regenerate tissue through the introduction of an ex-vivo created tissue construct instead of restoring the damaged tissue to some level of functionality. Tissue engineering is considered by some as a new medical paradigm. We analyse this claim and identify tissue engineering’s fundamental characteristics, focusing on the aim of the intervention and on the complexity and continuity of the process. We inquire how these features have an impact not only on (...) the scientific research itself but also on the ethical evaluation of this research. We suggest that viewing tissue engineering as a new medical paradigm allows us to develop a wider perspective for successful investigation instead of focusing on isolated steps of the tissue engineering process in an anecdotal way, which may lead to an inadequate ethical evaluation. We argue that the concept of tissue engineering as a paradigm may benefit the way we address the ethical challenges presented by tissue engineering. (shrink)

Environmental pollution and climate change have been considered the main environmental challenges affecting the world’s ecosystem, including that of South Africa. They cause poverty, land degradation, and health hazards. One of the leading causes and contributing factors of environmental pollution and climate change is carbon emissions into the atmosphere. As a way to curb these emissions, Carbon tax policy has been introduced in various countries, including South Africa. In 2019, a Carbon tax was introduced to assist South Africa in delivering (...) on the commitments made in the Paris Agreement in 2015. If the policy is effectively applied, it will raise revenues while reducing carbon dioxide emissions. Before and after introducing the Carbon tax policy in South Africa, there has been debate and discussion on its impact on the environment, economy, and society. Based on the debate and discussion, it has been observed that more attention is paid to the economic implications and benefits of the tax on South Africa than the ethical implications. Thus, this paper aims to contribute to the ongoing debate and discussion by ethically evaluating the Carbon tax policy in South Africa. (shrink)

Conscientious objections (CO) can be disruptive in a variety of ways and may disadvantage patients and colleagues who must step-in to assume care. Nevertheless, nurses have a right and responsibility to object to participation in interventions that would seriously harm their sense of integrity. This is an ethical problem of balancing risks and responsibilities related to patient care. Here we explore the problem and propose a nonlinear framework for exploring the authenticity of a claim of CO from the perspective (...) of the nurse and of those who must evaluate such claims. We synthesized the framework using Rest’s Four Component Model of moral reasoning along with tenets of the International Council of Nursing’s (ICN) Code of Ethics for Nurses and insights from relevant ethics and nursing ethics literature. The resulting framework facilitates evaluating potential consequences of a given CO for all involved. We propose that the framework can also serve as an aid for nurse educators as they prepare students for practice. Gaining clarity about the sense in which the concept of conscience provides a defensible foundation for objecting to legally, or otherwise ethically, permissible actions, in any given case is critical to arriving at an ethical and reasonable plan of action. (shrink)

This study used a national sample of professionals and a questionnaire containing equitable relief vignettes to explore whether the new equitable relief subset of the revised innocent spouse rules is helpful to the IRS when making relief decisions. The study also addressed the ethical and gender issues associated with equitable relief innocent spouse cases. The results suggested that several equitable relief factors are useful as discriminators in the relief decision. The results also demonstrated that the recognition of an (...) class='Hi'>ethical issue and perceptions of moral intensity affected the decision to grant relief in innocent spouse situations. Finally, women subjects were more ethical and more sympathetic toward the victim in an innocent spouse situation than were their male counterparts. These findings have numerous personal and societal implications for businesses, IRS agents, CPAs, and attorneys, as well as other nations wishing to reform their tax structures while assessing the tradeoff between equity and tax revenue generation. (shrink)

PurposeThe purpose of this paper is to examine the risk arising from technological devices, such as closed circuit television and nuclear power plants and the consequent effect on the rights to privacy and security of individuals.Design/methodology/approachThe paper presents critical and conceptual analyses of CCTV, nuclear power plants and the rights of individuals. It also analyses how communitarianism and liberal individualism would respond to right‐infringements and risk‐imposition. It draws on W.D. Ross's prima facie and actual duties to explain the pre‐eminence of (...) duty when certain duties conflict in a bid to improve technology.FindingsThe paper discovers the importance of rights to individuals, particularly the rights to privacy and security. It shows that, in some situations, government's duty to respect the right to the privacy of individuals conflicts with the duty to provide public goods, such as CCTV. The paper, therefore, stresses that one duty has greater moral force than the other. In essence, the more incumbent duty can be employed by government in justifying right‐infringement and risk‐imposition, though this does not disvalue the rights of individuals.Originality/valueThe paper offers insight into ways of addressing questions such as: when is it morally acceptable or justifiable to expose others to risk? When is infringement on people's rights permissible? Also, the paper is relevant to those in the areas of ethics and technology because it offers an ethical analysis of risk‐imposition and right‐infringement by examining how ethical theories, such as communitarianism and liberal individualism, would assess risks resulting from CCTV and nuclear energy. It argues that consent is not enough to justify risk‐imposition and right‐infringement. It concludes by drawing on W.D. Ross's prima facie and actual duties as a means of justifying risk‐imposition and right‐infringement by government. (shrink)

The aim of the article is to explain the relationship between the ethical evaluation of scientific research involving personal data and the assessment of compliance with data protection law. The article presents the mutual relationship between the protection of personal data and scientific activity from a dogmatic perspective, the legal regulation of the processing of personal data in scientific research, and the so-called research exceptions that apply when data are processed for scientific research. It also covers the importance of (...) meeting the ethical requirements of scientific research in order to profit from the indicated exceptions. Finally, it provides a comparison between the ethical and the legal systems of personal data protection in research (objectives, criteria, authorities, and procedures). (shrink)

In their article “A Research Ethics Framework for the Clinical Translation of Healthcare Machine Learning,” McCradden et al. highlight the various gaps that emerge when artificial intelligen...

This paper examines four major arguments advanced by opponents of race and gender conscious affirmative action and rebuts them on the basis of moral considerations. It is clear that the problem of past racial/gender discrimination has not disappeared; its effects linger, resulting in a wide disparity in opportunities and attainments between minorities/women and whites/males. Affirmative action, although not the perfect solution, is by far the most viable method of redressing the effects of past discrimination. Thus it cannot be dismissed lightly (...) by way of arguing for mere colorblindness. (shrink)